Tax deductions in 6-NDFL: we reflect the amounts correctly

What and how to reflect in the calculation

A tax deduction is an amount that reduces the income tax base, on the basis of which it is calculated for inclusion in the budget. In other words, it is able to reduce the tax burden of the payer.

The Tax Code provides for various deductions for payers:

• social;
• standard;
• property;
• professional;
• investment.

They are also reflected in 6-NDFL: the amount of tax deductions for individuals is recorded in line 030 with a cumulative total. In this case, you must follow the rules for filling out the calculation part established by Tax Service Order No. MMB-7-11/450.

And Appendix No. 2 to Tax Service Order No. ММВ-7-11/387 approved codes informing about a specific type of tax deduction. Let's look at them in more detail.

When an employee cooperates with several companies, he has the right to apply for a deduction from one of them (of his choice).

The mechanism for providing a property deduction by the employer and its reflection in 6-NDFL

Taking into account the requirements of the Tax Code of the Russian Federation:

• property deduction is provided in the form of reducing the tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation);
• personal income tax is calculated on a monthly accrual basis in relation to income taxed at a rate of 13% with the offset of withheld personal income tax amounts in previous months (clause 1 of article 224, clause 3 of article 226 of the Tax Code of the Russian Federation).

In 6-NDFL, the property deduction is reflected on page 130 (previously page 030), located in the 2nd section of the report. It is filled out taking into account the following rules:

• the generalized amount is calculated for all types of tax deductions (including property, standard, professional, etc.);
• deductions are summed up for all individuals who are entitled to them and who have confirmed this right with the appropriate package of documents;
• summation of deductions occurs on an accrual basis;
• the excess of the amount of deductions over the accrued tax leads to zero personal income tax (the deduction is equal to income, and the tax base for personal income tax becomes equal to 0).

For line-by-line detailing of 6-NDFL for the situation where deductions exceed income, see the material “How to fill out 6-NDFL if deductions are greater than income?” .

How to reflect tax deductions in 6-NDFL

Let's talk about the most common deductions that appear in the calculation.

Social deductions

These are exemptions from the tax base provided for in Art. 219 of the Tax Code of the Russian Federation. They are due for the costs of training and certain types of treatment. Detailed information about the marks in 6-NDFL and their meaning is shown in the table.

Also see “Social deductions for personal income tax in 2016: what you can count on.”

Standard tax deductions in 6-NDFL

They are regulated by Art. 218 Tax Code of the Russian Federation. Designated like this:

When spouses, in addition to a common child, have children from different marriages, this common one is legally the third. It is subject to a standard tax deduction.

Also see “What tax deductions are made for a child.”

Property tax deduction 6-NDFL

It is marked with the following numbers (Article 220 of the Tax Code of the Russian Federation):

Such a deduction is also due to a taxpayer from whom the authorities purchased real estate for government needs.
To receive a deduction, you will need to prepare a document confirming the corresponding right. Also see: Income Tax on Selling a Car.

Other amounts outside of tax

They are specified in Art. 217 Tax Code. Some of them are in the table:

Also, line 030 may reflect a professional deduction (Article 221 of the Tax Code of the Russian Federation).
It is for businessmen. In any case, you can count on 20% of your income. EXAMPLE prepares reports to the tax office. The amount of deductions that reduce the tax base when calculating tax for 15 employees is 110,000 rubles. It must be indicated in the first section of the 6-NDFL report as shown in the figure:

Also see “Filling out Section 1 in 6-NDFL”.

How are property deductions and 6-NDFL reports related?

Property deductions, which are described in Art.
220 of the Tax Code of the Russian Federation is a legal opportunity for individuals (who have purchased or built housing) to return part of previously paid income tax (through the tax office) or reduce current tax liabilities for personal income tax (if the deduction is provided by the employer). As a result of the provision of a property deduction by the employer, the amount of personal income tax included in the budget is reduced. This change in tax obligations is reflected in personal income tax reporting. First of all, this information falls into 6-NDFL, since this calculation is intended to record the calculated and withheld personal income tax (order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] ).

6-NDFL for 2022 is submitted using the updated form. Use sample 6-NDFL for 2021, compiled by ConsultantPlus experts. This can be done for free by getting trial online access to the system.

Thus, the provision of a property deduction and the data of the 6-NDFL report are closely interrelated.

Financial assistance in 6-NDFL: what is not reflected

In the calculation part of 6-NDFL, some types of payments are not shown. These include cash payments issued for the following reasons:

• providing assistance to family members of a retired or deceased employee;
• loss of a loved one or relative by an employee;
• natural disaster or force majeure, including the presence of seriously injured persons;
• terrorist events resulting in injury to an employee or members of his family.

Also see “Personal income tax on financial assistance”.

Amount of tax deductions

Each type of deduction has a limited amount, which cannot be exceeded. Despite the fact that line 030 reflects the total amount for all individuals, it is quite easy to identify erroneous data entry (including an inflated amount of deductions).

There is a control ratio, non-compliance with which indicates an inflated amount of deductions: line 020 should not be less than 030. It is also possible to identify the unreliability of the entered information at the end of the year when submitting the 2-NDFL certificate.

EXAMPLE Korolev received a gift worth 12,000 rubles. According to Art. 217 of the Tax Code of the Russian Federation, only a part is exempt from taxation - 4000 rubles. What marks need to be made in the calculation part of 6-NDFL?

Solution On line 020 - indicate the amount of 12,000 rubles, and on line 030 - enter 4,000 rubles.

Alexandrite LLC is obliged to withhold income tax from Korolev from the amount of 8,000 rubles, which will be equal to 1,040 rubles. This value is included in line 040 of the document in question.

Also see “Calculating Income Tax”.

Recalculation since the beginning of the year

It often happens that employees submit a deduction application to the employer not in the first month of the year, but later. Then you have to recalculate the tax from the beginning of the year and return the overpaid amount to the employee. The tax liabilities of an individual are recalculated in the current period. Excessively withheld tax is returned, previous accruals are not corrected, all changes are reflected in the month in which they occurred (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6925).

In this case, the property deduction in 6-NDFL must be shown as follows:

• on line “030” enter the deduction amount,
• on line “090” – tax refund,
• previously withheld personal income tax amounts remain in line 070 of the report, i.e. There is no need to submit an “update” for the previous period.

Example 2

Notification received not in the first month of the year

The director of the company brought to the accounting department a notice and an application for a property deduction in April 2022 in the amount of 1,600,000 rubles. For all months since the beginning of the year, wages were accrued in the amount of salary - 100,000 rubles. The accountant recalculated the tax in April and returned the excess withheld amount to the director’s salary card.

In 1st quarter:

• salary accrued for January - March: 100,000 x 3 months = 300,000 rubles;
• withheld income tax for January - March: 300,000 x 13% = 39,000 rubles.

For half a year:

• salary accrued 100,000 x 6 months = 600,000 rubles;
• income tax for the 1st quarter was recalculated and returned in the amount of 39,000 rubles.

In fact, the property deduction was provided in the second quarter; the data must be indicated in the reporting for the half-year:

• line “020” (income): 600,000 rubles;
• line “030” (deduction): 600,000 rubles;
• line “070” (tax withheld): 39,000 rubles;
• line “090” (tax refunded): 39,000 rubles.

What features to consider

The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.

Also see “Tax register for 6-NDFL”.

to fill out lines, including the amount of tax deductions in 6-NDFL (030) (see table).

When filling out line 030, enter the appropriate numbers: indicate both rubles and kopecks.
It is advisable to leave the remaining cells empty. The completed calculation can be brought to the tax office in person or sent by registered mail. Also see “Recommendations for filling out Form 6-NDFL”.

When is a property deduction reflected in 6-NDFL, and when is it not?

A property deduction is included in 6-NDFL if its recipient:

• has an employment relationship with the employer company;
• receives income taxed with personal income tax at a rate of 13%;
• submitted an application to the tax office to confirm the right to deduction, and the tax office sent such confirmation to the employer;
• expressed his request for a property deduction in a statement addressed to his employer.

It is impossible to obtain a property deduction (including information about it will not be included in 6-NDFL) if the property was acquired from a related party, at the expense of the employer, budget money, or maternity capital.

For information on the tax nuances of interdependence, see the material “Interdependent Persons in Tax Legal Relations” .

How to reflect in 6-NDFL information about the refund of tax that was excessively withheld from the beginning of the year to an employee who claimed a property deduction? The answer to this question is in ConsultantPlus. Get free access to K+ and go to the Ready Solution to find out all the details of this procedure.