Form 6-NDFL was introduced in 2016, but still raises questions about its completion. And all because you need to take into account many details. Let's figure out what kind of insidious document this is.
6-NDFL is a report that declares information about: the amounts of income received by individuals; calculated and withheld personal income tax amounts; dates of actual receipt of income; dates and deadlines for withholding and transferring tax for the reporting period as a whole for the organization (separate division).
Do I need to submit zero 6-NDFL?
As long as payments are not made to individuals and taxable income is not accrued, i.e. all indicators of the 6-NDFL report are equal to “zero”, the obligation to submit 6-NDFL does not arise. There is no need to submit a “zero” 6-NDFL report. But, if you decide to play it safe and submit a “zero” report, the Federal Tax Service is obliged to accept it from you (Letter of the Federal Tax Service dated May 4, 2016 N BS-4-11 / [email protected] ).
It is worth considering that if you made income payments to individuals in the period from the 1st to the 3rd quarter, and in the 4th quarter the income was not accrued and no payments were made, then the obligation to submit 6-NDFL for the 4th quarter remains, because “Section 1” of the declaration is filled out on an accrual basis (Letter of the Federal Tax Service dated March 23, 2016 N BS-4-11/ [email protected] ).
Fines and account blocking
The current legislation clearly regulates the deadlines for filing reports. Late submission of the report will result in a fine for entrepreneurs.
If the delay does not exceed one month, the fine will be 1,000 rubles. (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Each additional month will “cost” the entrepreneur 1,000 rubles. In addition, current legislation provides for sanctions for submitting false data - 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation).
It is also worth considering that when submitting a personal income tax report 10 days after the due date, the Federal Tax Service has the right to block the bank account of an organization or individual entrepreneur (clause 3 of Article 76 of the Tax Code of the Russian Federation).
It is known that the Federal Tax Service compares the indicators of forms 6-NDFL and 2-NDFL, 6-NDFL and RSV. If any discrepancies arise, she has questions for the tax agent. As a result, the taxpayer is sent a written notice to provide clarifications or make appropriate corrections within the prescribed period.
Companies can avoid claims from tax authorities if they check 6-NDFL according to the approved ratios, which are specified in the Letter of the Federal Tax Service dated March 10, 2016 N BS-4-11 / [email protected] Also relatively recently, the Federal Tax Service issued a Letter dated March 20, 2019 No. BS-4 -11/ [email protected] , thereby supplementing the control ratios in form 6-NDFL.
Thus, tax authorities will notify the tax agent about identified discrepancies if the amount of accrued income minus dividends in Form 6-NDFL (lines 020, 025 of Section 1) is less than the amount of payments and other remunerations in the DAM form (line 030 of Appendix 1).
Which income should be reflected in 6-NDFL and which not?
In 6-NDFL, you need to show all income from which personal income tax is subject to withholding as tax agents. Income that is only partially taxed must also be included in the calculation. For example, this could be income in the form of material assistance or the value of gifts, for which there is a limit of 4,000.00 rubles per year, because the total value of such income may exceed the non-taxable minimum during the year. The following income does not need to be included in the calculation of 6-NDFL:
1. Income that is completely exempt from personal income tax.
2. Income of individual entrepreneurs, notaries, lawyers, and other persons engaged in private practice.
3. Income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. For example, this could be income from the sale of property owned by an individual.
4. Income of residents of other countries that are not taxed in the Russian Federation by virtue of international treaties.
Income in kind
On March 15, a retired employee was given a valuable gift for his anniversary. Personal income tax has not been and will not be withheld. How to reflect this in the calculation?
The date of actual receipt of income in kind is the day the income is transferred. Tax agents calculate personal income tax as usual - on the date of actual receipt of income. The agent must withhold the calculated tax from any income that he pays to the individual in cash. Since no other income was paid to the individual during the reporting period, it is impossible to withhold tax.
There is a nuance in filling out Section 1 “Data on tax agent obligations,” which reflects the timing of tax transfers and the amount of withheld tax for the last three months of the reporting period. If personal income tax cannot be withheld when non-cash income is issued to individuals who are not employees, then the tax agent cannot fill out lines 021, 022, since there is no data for them. Therefore, when a taxpayer receives income in kind and there is no amount of tax withheld, the dates of withholding and the deadline for transferring personal income tax (lines 021 and 022 of Section 1) are not filled in.
In section 2 of the calculation for the 1st quarter you should show:
- cost of the gift on line 110;
- a deduction in the amount of the non-taxable value of the gift (4,000 rubles) on line 130;
- the amount of calculated personal income tax - on line 140;
- and her same on line 170, since the tax was not withheld in the 1st quarter.
Do not forget that if during the tax period it is not possible for the taxpayer to withhold the calculated amount of tax, the tax agent is obliged no later than March 1 of the following year to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, about the amounts of income from which the tax was not withheld, and the amount of the tax not withheld (clause 5 of Article 226 of the Tax Code of the Russian Federation). To do this, in the calculation for the year you will need to fill out section 4 of Appendix 1 to the Calculation (Certificate of income and tax amounts of an individual).
The structure of 6-NDFL and the procedure for filling out the calculation according to form 6-NDFL
Form 6-NDFL was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] and includes the following sections:
1. Title page;
2. Section 1 “Generalized indicators”;
3. Section 2 “Dates and amounts of income actually received and withheld personal income tax.”
The calculation in form 6-NDFL is completed on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period. To fill out the Calculation in Form 6-NDFL, information from tax registers for personal income tax is used.
Who counts them?
Most often, employers have to calculate the amount of tax that must be withheld from payments in favor of the taxpayer and transferred to the local budget. Organizations and individual entrepreneurs act as tax agents for personal income tax in relation to all persons to whom payments are made. Enterprises, in turn, are required to submit 6-NDFL calculations for employees. It is easy for an accountant to calculate the personal income tax of 13% using an online calculator and apply all deductions due to the taxpayer.
But taxpayers will also need the skill of independently calculating personal income tax in order to find out how much they need to pay to the state if they receive money from the sale of real estate or a car. In this situation, taxpayers need to fill out and submit a 3-NDFL declaration indicating the amounts of income received and calculated tax.
ConsultantPlus experts analyzed what a tax agent needs to know about personal income tax. Use these instructions for free.
Filling out the Title Page of the 6-NDFL Report for the entire organization, without OP
If you are preparing the 6-NDFL calculation as a whole for an organization that does not have an OP, then everything is simple.
In the “TIN” and “KPP” line, you indicate the TIN and KPP of your organization.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your organization is registered.
In the Line “At the location (accounting) (code)” you must indicate Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of the Russian organization that is not the largest taxpayer.”
In the “Tax Agent” line, indicate the name of your organization.
In the “OKTMO Code” line, indicate the OKTMO code of your organization.
Filling out the Title Page of Report 6-NDFL for OP
When drawing up the OP Report, you will need to pay attention to filling out the following lines of the Declaration Title Page.
In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your OP.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your OP is registered.
In the Line “At the location (accounting) (code)” you must indicate Code “220” “At the location of a separate division of the Russian organization.”
In the “Tax Agent” line, indicate the name of your organization.
In the “OKTMO Code” line, indicate the OKTMO code of your OP.
Filling out the Title Page of Report 6-NDFL for a closed OP
How to fill out the Cover Page of the Report on a closed OP depends on the moment you submit 6-NDFL - before the OP is deregistered with the Federal Tax Service or after.
If you submit a report before the OP is deregistered, then nothing changes when drawing up the report. You fill it out as a regular report on an OP and submit it to the Federal Tax Service at the place where this OP is registered.
If you submit a report after deregistration of the OP, then you will need to submit this report to the Federal Tax Service at the place of registration of your parent organization and when drawing up the report, pay attention to filling out the following lines of the Declaration Title Page.
In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your closed OP.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service where your parent organization is registered.
In the Line “At the location (accounting) (code)” you must indicate Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of the Russian organization that is not the largest taxpayer.”
In the “Tax Agent” line, indicate the name of your organization.
In the “OKTMO Code” line, indicate the OKTMO code of your closed OP.
The procedure for filling out Section 1 of form 6-NDFL
Section 1 of the calculation includes income, deductions and tax on them as a whole for the organization (OP) for a total of 1 quarter, half a year, 9 months, a year on a cumulative basis from the beginning of the year.
Section 1 can be divided into 2 blocks. Block 1 is lines 010-050 and Block 2 is lines 060-090. Block 1, namely lines 010-050, are filled out separately for each personal income tax rate (if there were payments taxed at different personal income tax rates). But Block - 2, namely lines 060-090, are filled out once, for the entire organization (OP), without detailing personal income tax rates.
Line 010 “Tax rate, %”
This line indicates the personal income tax rate.
Line 020 “Amount of accrued income”
This line reflects the amount of income received by individuals at the rate specified in “Line 010”, if their actual receipt falls on the corresponding reporting period for which the 6-NDFL calculation is made.
The most common mistake when filling out this line is the fact that many people use accounting data to fill out this line, but they need to focus on tax registers.
For example, income under PP is recognized in the period in which it is accrued, but income under civil and gas agreements is recognized in the period in which they are paid. Therefore, to correctly fill out “Line 020”, it is important to correctly determine the date of actual receipt of income. Below is a list of main incomes indicating the date of their actual receipt.
Accordingly, to fill out “Line 020” you need to focus not on the date of accrual of income, but on the date of its actual receipt, which does not always coincide.
Table 1
| No. PP | Type of income | Date of receipt of income | Tax withholding date | Tax payment deadline |
| 1 | 2 | 3 | 4 | 5 |
| 1 | Salary (salary) | Last day of the month | Day of actual salary payment | Next business day after payment |
| 2 | Advance paid on the last day of the month or later | The last day of the month for which the advance was paid | Day of actual payment of Advance | Next business day after payment |
| 3 | Monthly production bonus | Last day of the month for which the Prize is awarded | Day of actual payment of the Prize | Next business day after payment |
| 4 | Quarterly production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
| 5 | Annual production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
| 6 | Non-production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
| 7 | Rewards under GPC agreements | Reward payment date | Reward payment date | Next business day after payment |
| 8 | Vacation pay | Vacation pay date | Vacation pay date | Last day of the month in which Vacation Pay was paid |
| 9 | Sick leave | Sick leave payment date | Sick leave payment date | Last day of the month in which sick leave was paid |
| 10 | Material aid | Income payment date | Income payment date | Next business day after payment |
| 11 | Income in kind, if there are other payments to this employee | Income payment date | The day of actual payment of any income | Next business day after payment |
| 12 | Income in kind, if no other payments were made to this employee | Income payment date | 00.00.0000 | 00.00.0000 |
| 13 | Compensation for unused vacation | Income payment date | Income payment date | Next business day after payment |
| 14 | Income in the form of material benefits from % savings | Last day of the month | The day of actual payment of any income | Next business day after payment |
| 15 | Dividends | Dividend payment date | Dividend payment date | Next business day after payment |
Line 025 “Including the amount of accrued income in the form of dividends”
In this line you need to indicate the amount of dividends that were paid in the current reporting period, taxed at the rate specified in “Line 010”. This amount is informationally highlighted as a separate line, but is included in the total amount of accrued income shown on “Line 020”.
Line 030 “Amount of tax deductions”
Here it is necessary to reflect all deductions that are presented to individuals for the reporting period for the income indicated in “Line 020”. These can be standard, property, social and investment tax deductions. Also, on “Line 030” you need to show amounts that reduce the tax base and non-taxable amounts for income exempt within certain limits. For example, 4,000.00 rub. from gifts received by employees.
Line 040 “Amount of calculated tax”
On “Line 040” you need to indicate the total amount of personal income tax, which was calculated from the income indicated in “Line 020” and at the rate indicated in “Line 010” for the corresponding reporting period.
Line 045 “Including the amount of calculated tax on income in the form of dividends”
For information, you need to indicate the amount of personal income tax that was accrued on the dividends paid specified in “Line 025” and at the rate specified in “Line 010” for the corresponding reporting period.
Line 050 “Amount of fixed advance payment”
This line is filled in only if there are foreign workers who work under a patent.
In this case, here you will need to indicate the total amount of fixed advance payments for personal income tax, by which you reduce the tax of all foreign workers working on a patent.
After you have filled out Block 1, namely lines 010-050 for all bets, you can start filling out Block 2, namely filling out lines 060-090.
Line 060 “Number of individuals who received income”
Here, indicate the total number of employees to whom you paid income during the corresponding reporting period.
Do not include employees who did not receive taxable income in this indicator. If during the reporting period the same person was admitted twice, i.e. was hired, then fired and then hired again, it must be indicated once.
Line 070 “Amount of tax withheld”
On “Line 070” you need to indicate the amount of tax withheld during the reporting period at the time of payment of income. The fundamental difference between the indicators of Lines 040 and 070 is that “Line 040” indicates the amount of personal income tax on income received but not paid, and “Line 070” indicates the amount of personal income tax on transferred income. Those. these indicators may take unequal values. For example, personal income tax, which is withheld from the salary for December in January, is not reflected in “Line 070” of the calculation of 6-NDFL for the year, but is included in “Line 070” of the calculation of 6-NDFL for the 1st quarter of the next year.
Line 080 “Amount of tax not withheld by the tax agent”
On this line you need to indicate the amount of personal income tax that has been calculated but not withheld. For example, if the income was paid in kind and no other payments were made. Those. These are the tax amounts for which you must submit Certificate 2-NDFL with sign “2”.
You do not need to show income that you will retain in subsequent reporting periods on this line. For example, “Line 080” of Report 6-NDFL for the 1st quarter does not indicate the amount of personal income tax from the salary for March, which will be withheld in the 2nd quarter.
Line 090 “Tax amount returned by the tax agent”
Here we indicate the total amount of tax returned to the individual by the tax agent.
Question answer
The amount of accrued income generalized for all individuals from the beginning of the tax period is shown in the second section of the form in line 110. In line 113, the amount of income under civil contracts for the performance of work or provision of Section 1 of form 6-NDFL is indicated, among other things, the day no later than of which the tax on the income paid under the GPC agreement must be transferred - the next day after the date of transfer to the bank account or issuance from the cash desk (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Line 022 reflects the amount of tax. Withheld taxes on income under a contract are reflected in 6-NDFL separately for each payment date, including all advance payments.
The correctness of filling out 6-NDFL is checked according to the control ratios established by Letter of the Federal Tax Service dated March 23, 2021 No. BS-4-11/3759. The values of a certain line must correspond to another line, the sum of the lines, and be greater or less than the established indicators. Checking 6-NDFL using control ratios helps eliminate questions from the Federal Tax Service.
6-NDFL for separate structures is submitted in separate settlements at the place of registration of each division of the company. If the location of the parent organization and its separate divisions is the territory of one municipal entity, or if the separate divisions are located on the territory of one municipal entity, then 6-NDFL is submitted to the tax authority at the place of registration of one of these separate divisions, chosen by the company independently, or at the location parent organization. The choice of a tax authority must be declared before the start of the tax period using a special form (paragraph 7, clause 2, article 230 of the Tax Code of the Russian Federation).
Dividends are also reflected in 6-NDFL. The amounts of accrued dividends and calculated personal income tax are highlighted in separate lines in the second section of the form. In line 111 - the amount of income accrued in the form of dividends, in line 141 - the amount of tax calculated on income in the form of dividends.
Income in kind is considered received on the day of its actual transfer. This is the date the gift is presented or the amount transferred to pay for the employee’s education is debited from the account. It is impossible to withhold personal income tax on income in kind when it is received, so the tax agent must withhold tax from any other cash income. In such a situation, line 021 “Tax transfer deadline” of section 1 of form 6-NDFL reflects the date of transfer of the tax withheld from “non-monetary” income, and line 022 will also contain the amount of tax on in-kind income. The amount of income is reflected in line 110 of section 2.
