How is the date of actual receipt of income reflected in 6-NDFL when paying dividends?
When filling out 6-NDFL, the question of how to reflect dividends in 6-NDFL correctly in time is of particular importance. For dividends, the date of receipt of income will be the day on which the corresponding payments are made.
If dividends issued are taxed at different tax rates (for example, 13% and 15%), then the dividend amounts are reflected in different sheets of section 2. If the corresponding funds are issued on more than one day of the reporting period, they are distributed over different blocks of lines in section 1.
The company charges interest on the loan in one month and pays it in another.
The company took out an interest-bearing loan from the founder. The company accrues interest monthly. The company pays interest in the month following the accrual.
The company withholds personal income tax on interest on the loan at a rate of 13 percent (clause 1 of Article 224 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 18, 2013 No. 03-04-06/38698). In tax and accounting, interest is calculated monthly. But the code does not provide for a special date for receiving interest income. Therefore, when calculating 6-NDFL, reflect income only in the quarter when the company paid income to the founder.
If the company pays less than it accrues, record only the amount paid in the calculation. In lines 100 and 110, enter the date of payment. And in line 120 - the next working day.
For example
The company received a loan from the founder on March 1. The monthly interest on the loan is 19,000 rubles. The company accrued interest for the first time in March. And I paid only on April 18. Personal income tax with interest - 2470 rubles. (RUB 19,000 × 13%). The company paid interest for April on May 18. For May - June 17. During the six months, the company accrued interest for March - June, 4 months - 76,000 rubles. (RUB 19,000 × 4 months). In the calculation for the half-year, the company reflected in line 020 only interest paid for three months - 57,000 rubles. (RUB 19,000 × 3 months). In lines 040 and 070 - personal income tax on this amount - 7410 rubles. (RUB 57,000 × 13%). The deadline for transferring personal income tax on interest paid in June fell on Saturday—June 18. Therefore, on line 120, the company recorded the nearest business day. The company filled out Section 2 of the calculation as in sample 76.
Sample 76. How to reflect loan interest in section 2:
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How should 6-NDFL be filled out for a JSC when paying dividends in 2022?
Starting with reporting for 2022, fill out Form 6-NDFL on a new form.
In accordance with the report generation algorithm, summary data on the amounts of payments to individuals, including dividends, in 6-NDFL are reflected in section 2.
The personal income tax rate on dividends is:
- 13% - if the tax base for the tax period is less than or equal to 5 million rubles;
- 650 thousand rubles. and 15% of the tax base exceeding 5 million rubles. — if the tax base exceeds 5 million rubles.
If the tax agent paid income to individuals taxed at different rates, sections 1 and 2 are filled out for each of them (letter of the Federal Tax Service of Russia dated December 1, 2020 No. BS-4-11 / [email protected] ).
Let's consider the procedure for filling out section 1:
| Line | Index | Note |
| 010 | KBK - 182 1 0100 110 | In the part of the amount exceeding 650 thousand rubles, related to the part of the tax base exceeding 5 million rubles. KBK 182 1 01 02080 01 1000 110 |
| 020 | the amount of tax withheld, the withholding period of which falls on the last three months of the reporting period | |
| 021 | date no later than which the withheld tax must be remitted | The JSC transfers personal income tax no later than one month from the earliest of the following dates (clause 4 of Article 214, Article 216, clause 9 of Article 226.1 of the Tax Code of the Russian Federation):
|
| 022 | the total amount of tax withheld, the payment deadline for which falls on the date, from line 021 | The sum of the values of all fields 022 must correspond to the value of field 020. |
Algorithm for filling out section 2:
| Field | Index |
| 100 | personal income tax rate: 13% or 15% |
| 105 | BCC for each bet |
| 110 | the total amount of income for all individuals to whom the tax rate from line 100 is applied |
| 111 | amount of dividends |
| 120 | the number of individuals who have received taxable income since the beginning of the year. |
| 130 | total amount of tax deductions since the beginning of the year, incl. the amount that reduces the tax base for dividends (deduction with code “601”). |
| 140 | personal income tax amount calculated at the rate from line 100. |
| 141 | the amount of personal income tax calculated from dividends paid to all individuals since the beginning of the year |
| 160 | total amount of tax actually withheld since the beginning of the year |
Do not forget that information on dividends paid and personal income tax amounts is also displayed in the income certificate when preparing the annual calculation.
ConsultantPlus experts explained how to fill out the certificate correctly. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.
The specifics of reflecting in 6-NDFL dividends from an individual who is a tax resident of the Russian Federation, if the organization itself receives dividends and when calculating personal income tax includes income tax (by filling out new line 155 of 6-NDFL), are discussed in detail in ConsultantPlus. Trial access to K+ is free.
Dividend deductions exceeded payments
The company received dividends from its participation in another organization. She distributed less among the participants than she received.
The company calculates personal income tax on dividends according to the formula from paragraph 5 of Article 275 of the Tax Code of the Russian Federation if it issues money from amounts that it itself received from participation in other organizations (clauses 2, 3 of Article 210 of the Tax Code of the Russian Federation). First, determine the participant's share of dividends: divide the amount of payments in his favor by all distributed dividends. Then determine the difference between the total amount of dividends distributed and the dividends you received yourself. The first indicator (participant's share) must be multiplied by the second (the difference between dividends) and the tax rate.
Even if the company reduces its tax base, reflect the dividends paid in the calculation.
A company may give out less than it received from another organization. In this case, personal income tax will be zero. But still reflect the paid dividends in the calculation: in lines 020 and 025 and in line 130. And reflect the amount that the company deducted when calculating the tax in line 030 as deductions. Deductions must not exceed dividends issued. If deductions are higher than tax, personal income tax on dividends in lines 040, 045, 070 and 140 will be zero. In lines 110 and 120, enter zero dates (letter of the Federal Tax Service of Russia dated 08/05/16 No. BS-4-11/14373).
For example
The company received dividends from participation in another organization - 4,000,000 rubles. She distributed this money at the general meeting of participants. The company has two founders. Based on the results of the meeting, they decided to distribute 3,000,000 rubles. Since the company received more from another organization, it did not withhold personal income tax on dividends (4,000,000 > 3,000,000). The company distributed income to participants on April 27. The company did not accrue or pay other income during the six months. She filled out the calculation as in sample 74.
Sample 74. How to reflect dividends if deductions exceed payments:
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Payment of dividends to the founder of an LLC: example and sample of filling out 6-NDFL in 2022
The general procedure for forming section 2 of an LLC will be similar to what we described above.
Differences appear regarding section 1. LLCs are not subject to the provisions of Art. 226.1 of the Tax Code of the Russian Federation, therefore, with regard to the timing of tax transfers to the budget, the requirements of Art. 226 Tax Code of the Russian Federation. That is, the deadline for transferring to the budget personal income tax withheld from paid dividends for an LLC will be the next business day after the day of actual payment to an individual.
Accordingly, the LLC pays tax and fills out line 021 in section 1 of Form 6-NDFL according to a principle different from that of a JSC.
You can see the line-by-line algorithm for filling out 6-personal income tax with dividends in ConsultantPlus. If you do not already have access to this legal system, a trial of full access to the system is available for free.
Read about the rules for calculating tax on income in the form of dividends in the material “How to correctly calculate the tax on dividends?” .
To learn how to check the correctness of filling out the report, read the material “How to check 6-NDFL for errors?”
The company paid the founder interest on the loan
The founder issued a loan to the company at interest in 2015. In the second quarter, the company repaid the debt and paid interest for the entire period of the agreement.
Interest on the loan is the income of the founder. The rate on such income is 13 percent (clause 1 of Article 224 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 18, 2013 No. 03-04-06/38698). Article 214.2 of the Tax Code of the Russian Federation exempts interest on bank deposits from personal income tax if their amount does not exceed the Central Bank rate increased by five points. But if the company is not a bank, then interest in any amount is taxed.
The company accrues interest monthly, but only include it in the calculation during the payment period. It is on this date that the founder receives income (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). On lines 100 and 110, record the date the interest was paid. Line 120 shows the next business day.
For example
In 2015, the founder issued a loan to the company. On May 24, she repaid the loan and paid interest - 235,000 rubles. On this day, the company calculated and withheld personal income tax - 30,550 rubles. (RUB 235,000 × 13%). In addition to interest, the company paid salaries to 18 employees during the six months - 9,786,500 rubles, calculated and withheld personal income tax from this amount - 1,272,245 rubles. (RUB 9,786,500 × 13%).
Section 1. The company increased income in line 020 by interest - RUB 10,021,500. (9,786,500,235,000). And also personal income tax in lines 040 and 070 - 1,302,795 rubles. (1,272,245 + 30,550). In line 060 (18 employees and 1 founder).
Section 2. The date of receipt of interest income is May 24. The company recorded this date on lines 100 and 110. On line 120 the company entered the next business day. The company filled out the calculation as in sample 75.
Sample 75. How to reflect interest paid in calculations:
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Results
The answer to the question of how to reflect dividends in 6-NDFL in a particular organization depends on the legal form of the company that pays these dividends. For JSC and LLC, there are different procedures for calculating the deadlines within which the withheld tax should be transferred to the budget, therefore, differences arise in the procedure for generating the data in Section 2 of the report.
Sources: Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The founder received dividends and salary on the same day
The founder works in the company. He received dividends and salary on the same day.
Dividends and salaries are subject to personal income tax at a rate of 13 percent. The rate is established by various clauses of Article 224 of the Tax Code of the Russian Federation, but because of this, there is no need to fill out separate blocks of lines 020–050. Although the founder receives two different types of income, count it only once on line 060.
As for section 2, the company has the right to reflect in one block of lines 100–140 income that is subject to personal income tax at different rates. But only on one condition. Payments must coincide with three dates: receipt of income, withholding of personal income tax and the deadline for paying tax.
The company issued salaries and dividends on the same day. On the date of payment, the company withholds personal income tax and transfers it no later than the next working day (clause 6 of article 226 of the Tax Code of the Russian Federation). This means that the dates in lines 110 and 120 are the same. But the date of receipt of income for dividends is the day of payment, and for wages - the last day of the month for which it was accrued.
It is possible to combine dividends and salaries in section 2 only in one case - if the company paid out both amounts on the last day of the month for which salaries were accrued. Otherwise, complete separate blocks of lines 100–140.
For example
The company has a director - the only founder. In May, he received his salary for April and dividends on the same day - May 10. Monthly salary - 67,000 rubles, personal income tax - 8,710 rubles. (RUB 67,000 × 13%). Dividends - 180,000 rubles, personal income tax - 23,400 rubles. (RUB 180,000 × 13%).
Section 1. During the six months, the company calculated salaries and issued dividends - 582,000 rubles. (67,000 rubles × 6 months + 180,000 rubles), calculated and withheld personal income tax - 75,660 rubles. (RUB 582,000 × 13%). She reflected the dividends in lines 020 and 025.
Section 2. The company issued salaries for April and dividends on May 10. For salary, the date in line 100 is 04/30/2016. For dividends - 05/10/2016. Therefore, the company recorded the payments in separate blocks of lines 100–140, as in Exhibit 77.
Sample 77. How to fill out the calculation if the company issued salaries and dividends on the same day:
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