6-NDFL for the 4th quarter of 2016: form and example of completion

The calculation consists of:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The calculation is made on an accrual basis for the first quarter, half a year, nine months and a year.

Reporting must be submitted in electronic form using TKS. If the number of individuals who received income in the tax period is up to 25 people, employers can submit this calculation of tax amounts on paper.

When filling out the calculation form it is not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing on paper;
• fastening sheets, leading to damage to paper.

When filling out the quote form, you must use black, purple or blue ink.

note

If there is no value for the total indicators, zero (“0”) is indicated.

For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction. If to indicate any indicator it is not necessary to fill in all the fields in the corresponding field, a dash is placed in the unfilled fields. For example: “TIN 5024002119 – –”. Fractional numeric indicators are filled in similarly: “1234356 – – – – – – – – . 50".

The calculation form is filled out for each OKTMO separately.

On each page of the calculation, in the field “I confirm the accuracy and completeness of the information specified on this page,” the date of signing and the signature are entered.

Use the online calculator to calculate personal income tax

Features of filling out 6-NDFL for 2016

It should be noted that Form 6-NDFL, compiled at the end of the year, is called the report for the 4th quarter only for simplicity. The calculation is compiled on a cumulative basis from the beginning of the year, so it is more correct to talk not about the report for the 4th quarter of 2016, but about the annual Calculation of 6-NDFL for 2016.

Form 6-NDFL for the 4th quarter of 2016 has not changed, as has the composition of the form submitted to the tax office:

• Title page (Page 001)
• Section 1 “Generalized indicators”
• Section 2 “Dates and amounts of income actually received and withheld personal income tax”

Let us remind you that in Section 2 of the annual Calculation, personal income tax amounts withheld in the 1st, 2nd or 3rd quarter are not shown. They will be reflected only in Section 1 of form 6-NDFL.

General requirements for filling out form 6-NDFL can be found in our consultation.

Who must submit the annual 6-NDFL

All tax agents must submit an annual calculation in form 6-NDFL for 2016 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of the fact of payments and accruals in 2016 is quite individual and, in practice, there may be various controversial situations. Let's look at three common examples and explain when and to whom you need to submit 6-NDFL for 2016.

Situation 1. There were no accruals and payments in 2016

If from January 1 to December 31, 2016 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit an annual calculation of 6-NDFL for 2016. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. “Zero 6-NDFL: is it necessary to submit it and why.”

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 3, 2022. See “Letter about zero 6-NDFL: sample”.

Situation 2. Salaries were accrued but not paid

In conditions of the economic crisis, there are common cases where there were no real payments to individuals in 2016, but the accountant continued to accrue wages or benefits. This, in principle, is possible when a business, for example, does not have money to pay earnings. Should I submit reports then? Let me explain.

If during the period from January to December 2016 inclusive there was at least one accrual, then you need to submit the annual 6-NDFL calculation for 2016. This is explained by the fact that personal income tax must be calculated on accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2016. Actually, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but not paid amounts of personal income tax.

Situation 3. The money was paid once

Some tax agents may have paid income only once or twice in 2016. For example, the CEO - the only founder could receive a lump sum payment in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL to the Federal Tax Service if there are no employees in the organization? Let's assume that the income was paid in February (that is, in the first quarter of 2016). In such a situation, the annual calculation of 6-NDFL for 2016 should be transferred to the tax authorities, since in the tax period from January to December there were accruals and payments. Use a similar approach if the income was paid, for example, only in the fourth quarter of 2016. Then you also need to submit an annual calculation.

If payments took place, for example, only in the first quarter of 2016, then in the calculation of 6-personal income tax for the 4th quarter of 2016, you only need to fill out section 1. Section 2 is not required. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. See “Filling out section 1 in 6-NDFL”.

Deadline for submitting 6-NDFL for 2016

If interim Calculations in Form 6-NDFL are submitted no later than the last day of the month following the corresponding quarter, then for the annual Calculation this period is extended. Form 6-NDFL for the year must be submitted no later than April 1 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

It should be taken into account that if the last day of the deadline for submitting the Calculation falls on a weekend or a non-working holiday, the Calculation can be submitted on the next working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Since 04/01/2017 is a Saturday, Form 6-NDFL for 2016 must be submitted no later than 04/03/2017.

6-NDFL for the 4th quarter: example of filling

Let us present in the table the data for preparing the Calculation according to Form 6-NDFL. To do this, we will supplement the information on the accrued income of employees for 9 months, used to fill out form 6-NDFL for 9 months of 2016, with information on income from the 4th quarter of 2016.

Let us also assume that wages for December 2016 were paid in full ahead of schedule on December 29, 2016. However, personal income tax will not be withheld from the December salary in December, since at the time of payment of funds the income has not yet been received.

In this case, personal income tax will need to be withheld for the next payment of funds to employees. Let’s assume that this will be the advance payment date for January 2022 – 01/16/2017.

In addition, for vacation pay paid on December 21, 2016, the deadline for transferring personal income tax is January 9, 2017, since December 31, 2016 falls on a day off (Saturday).

Consequently, the amounts of advance payment and salary for December, withheld by personal income tax on January 16, 2017, as well as information on vacation pay issued on December 21, 2016, will be shown in Section 2 only for the 1st quarter of 2022 (Letters of the Federal Tax Service of Russia dated November 2, 2016 N BS-4- 11/ [email protected] , dated 10/24/2016 N BS-4-11/ [email protected] ).

At the same time, in Section 1, the amounts of advance payment, salary for December and December vacation pay, as well as calculated tax are indicated, because the tax calculation dates fall on 2016.

You can check the correctness of filling out the 6-NDFL form using control ratios.

Salary for December was paid in December: how to reflect it in 6-NDFL

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2016 was particularly ambiguous. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2022. See “Salary payment deadlines for December 2016.” How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2016.

What kind of information will be checked by the Federal Tax Service?

Let's assume that the salary for December 2016 was paid on December 30, 2016. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example 1

The organization transferred the “salary” to the employees for December on the 30th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2022 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2016, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2016, the December “salary” paid on December 30 should not appear in any way. You will show it in calculations for the first quarter of 2022. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2022. Therefore, in section 2 of the calculation for the first quarter of 2022, the December salary will need to be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2022 will be exactly December 31, and not December 30, 2016 (when the payment was made). The fact is that it was on December 31, 2016 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

Withholding personal income tax until the end of the month

Example 2

The organization transferred “salaries” for December to the employees on December 26 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2016.

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24. 2016 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation. However, we do not recommend following such recommendations and filling out section 2 of the 6-NDFL calculation for 2016 in this way, for at least two reasons:

1. a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
2. withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Personal income tax was withheld from the January advance

Some accountants withheld personal income tax from the December salary at the next payment of income - from the advance payment for January 2022. How to fill out 6-NDFL in this case? Let's understand it with an example.

Example 3

The organization transferred the salary for December on the 30th in the amount of 120,000. The organization did not calculate and withhold personal income tax from the payment made. The accountant calculated personal income tax on December 31, 2016. The tax amount turned out to be 15,600 rubles (120,000 x 13%). This amount was withheld from the next payment - from the advance payment for January 2022, issued on January 19, 2022.

Under such conditions, the salary for December 2016 will be transferred to line 020 of the 6-NDFL calculation for 2016, and the personal income tax from it to line 040 of section 1 of the 6-NDFL calculation for 2016. Moreover, the tax that was not withheld must be shown on line 080, since the organization should have withheld it, but did not.

In section 2, the operation in the 6-NDFL reporting for the first quarter of 2022 can be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/19/2017 (withholding date);
• line 120 – 01/20/2017 (date of payment to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

Such completion and actions of the accountant, in our opinion, cannot be called correct, since the requirement of paragraph 6 of Article 226 of the Tax Code of the Russian Federation has been violated, according to which personal income tax from wages under an employment contract must be transferred no later than the day following the day of payment of income. Accordingly, line 120 must contain a date no later than 01/09/2017. Moreover, it is not entirely clear what prevented the accountant from withholding tax in December and not postponing this operation to the next year. We do not rule out that the above-mentioned filling option may also be returned to the tax agent marked “error.” However, according to our information, some tax inspectorates recommend filling out the 6-NDFL calculation this way. Therefore, in such a situation, we recommend additional consultation with your Federal Tax Service.

General requirements for filling out 6-NDFL

To reduce the likelihood of errors when filling out 6-NDFL, you must refer to the Instructions for filling out form 6-NDFL, which can be found in the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] General requirements for filling out form 6 -Personal income tax, in particular, includes:

• Filling Calculation text and number fields from left to right, starting from the leftmost cell
• putting dashes in unfilled cells, while in unfilled cells for total indicators zero is indicated in the leftmost cell, the remaining cells are crossed out
• ban on double-sided printing of Calculations on paper
• using black, purple or blue ink
• When preparing the Calculation on a computer and subsequent printing, dashes can be omitted; in this case, Courier New font should be used with a height of 16 - 18 points

How to correctly fill out form 6-NDFL

If filling out the title page does not cause any particular difficulties, the procedure for filling out Section 1 “Generalized Indicators” may raise questions.

If different tax rates were applied during the year, then lines 010-050 are filled out separately for each tax rate. In this case, the indicators are given in total for all individuals to whose income each specific rate is applied.

Lines 010-090 are filled in cumulatively from the beginning of the year.

Line 010 “Tax rate, %” indicates the tax rate applied in the reporting period.

Lines 020-050 are filled in for each specific rate indicated on line 010.

Line 020 “Amount of accrued income” indicates the amount of accrued income on a cumulative basis from the beginning of the tax period.

If dividends were accrued during the tax period, then the tax agent reflects their amount again on line 025 “Including the amount of accrued income in the form of dividends.”

Line 030 “Amount of tax deductions” reflects the amount of tax deductions that reduces income subject to taxation. This line reflects, in particular, the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation, as well as deductions in the amounts provided for in Art. 217 of the Tax Code of the Russian Federation (for example, deduction from the cost of gifts or material assistance). A complete list of deductions can be found in the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected]

The amount of calculated personal income tax is reflected in line 040 “Amount of calculated tax.”

In line 045 “Including the amount of calculated tax on income in the form of dividends” you need to indicate the amount of personal income tax on dividends previously reflected on line 025.

If an organization or individual entrepreneur employs a foreigner who has a patent and pays personal income tax on his own, then the tax agent can reduce the calculated personal income tax of such employees by the amount of their fixed personal income tax payments. The amount by which the tax agent reduces the calculated personal income tax is reflected on line 050 “Amount of fixed advance payment.”

On line 060 “Number of individuals who received income,” the tax agent must indicate the total number of individuals who received income from him in the tax period. If during the year the same individual was fired and rehired, it is indicated on line 060 only once.

Line 070 “Amount of tax withheld” reflects the amount of personal income tax that was withheld by the tax agent.

Line 080 “Amount of tax not withheld by the tax agent” reflects the amount of personal income tax that the tax agent was unable to withhold from the income of an individual.

On line 090 “Amount of tax returned by the tax agent” you need to show the amount of personal income tax that was returned by the tax agent in accordance with Art. 231 Tax Code of the Russian Federation.

Lines 060-090 are filled out in total for all tax rates and must be filled out on the first page of Section 1.

Title page design

The cover page of the calculation requires entering some information about the employer acting as a tax agent. It is mandatory to indicate the name, INN/KPP, and OKTMO code. The billing period is determined. The filling procedure states that for half-year reporting, the indicator code takes the value 31. One of the following codes is also indicated: at the place of registration of the organization (212), at the place of business of the individual entrepreneur (320), for large taxpayers (213), etc.

If clarifying information is submitted, a number is entered that will correspond to the adjustment. For the initial version of the calculation, the code of this line takes on a zero value. The tax agent also indicates contact details (telephone) and method of transfer - in person or through a representative.

6-NDFL: section 2

How to fill out section 2 6-NDFL? In Section 2 “Dates and amounts of income actually received and personal income tax withheld”, based on its title, the tax agent must reflect:

• dates of actual receipt of income by individuals
• personal income tax withholding dates
• personal income tax payment deadlines
• the amount of income actually received
• amount of personal income tax withheld

The data in Section 2 is generalized. This means that if one individual has the dates of actual receipt of income, the dates when personal income tax must be withheld and transferred to the budget, are the same as for another individual, then data on the amounts of income received and tax withheld on them are reflected in Form 6 - Personal income tax is summarized.

How to indicate a salary for September issued in October

The first section on line 040 reflects all accrued income for the period from January to September. The indicators for accrued and withheld tax on lines 040 and 070 (accounting and actual results) will differ, since line 070 will only reflect tax on amounts actually paid up to September inclusive. The obligation to indicate unlisted income for September also does not arise, because according to the requirements of the law, the need for withholding appears from the moment the salary is issued.

Example 1. The company paid employees wages of 450,000 rubles. over a period of nine months - January-March, April-June and July-September. The amount of deductions amounted to 12,600 rubles. To be withheld - 56,862 rubles, including for September - 6,318 rubles. Salaries for September were paid in October on the 7th.

Line 020 will reflect the total accrued amount of 450,000 rubles. The amount of deductions is 12,600 rubles. will be generated on line 030. Line 040 will show the full amount of tax accrued for 9 months - 56,862 rubles. However, the withheld tax (070) will be less than the amount in September - 50,544. The remaining part of 6,318 does not need to be transferred to line 080.

The accrued September salary, but actually paid in October, should be shown in the next report for 2016. When filling out section 2, the salary for September, paid in October, will be reflected on line 100 - the date 09/30/2016. Then, on line 110, you will need to register the day of the actual payment that occurred in October. In line 120 - the next business day after issue. The amount of the salary issued in October for September is not required to be indicated in Form 6 of personal income tax for 9 months. This information will be reflected in the next report for 2016.

Comments on filling out Section 2 of form 6-NDFL

Line 100 “Date of actual receipt of income” indicates the date when the individual actually received the income reflected in line 130. What is the date of actual receipt of income is indicated in Art. 223 Tax Code of the Russian Federation. For example, for wages, such a date is the last day of the month for which income was accrued.

On line 110 “Date of tax withholding”, the tax agent must show the date when he withholds personal income tax from the income of an individual, which is shown on line 130. Tax is withheld from income when it is actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation).

On line 120 “Tax transfer deadline,” you must indicate the date no later than which personal income tax must be transferred to the budget. Personal income tax is transferred no later than the working day following the day of payment of income (clause 6 of article 226 of the Tax Code of the Russian Federation). When paying benefits for temporary disability and vacation pay, personal income tax is transferred within a special timeframe: no later than the last day of the month in which such payments were made.

On line 130 “Amount of income actually received” you need to show the total amount of income of individuals (including personal income tax) received on the date indicated on line 100.

On line 140 “Amount of withheld tax” you need to reflect the generalized amount of withheld tax on the date indicated on line 110.

Line 080 of form 6-NDFL: filling procedure

If during the reporting period the tax agent calculated personal income tax amounts that cannot be withheld in the current year, then such amounts are reflected on line 080 “Amount of tax not withheld by the tax agent” in form 6-NDFL. The tax agent must notify the individual and his tax office no later than March 1 of the following year about the impossibility of withholding personal income tax and the amount of income from which tax is not withheld (clause 5 of Article 226 of the Tax Code of the Russian Federation).

Control ratios for checking form 6-NDFL

Let's present the main control ratios for form 6-NDFL in the form of a table.

In addition, the tax agent can compare not only the data of Form 6-NDFL with each other, but also the Calculation indicators with accounting data and tax registers.

So, if the amount of the difference between lines 070 “Amount of tax withheld” and 090 “Amount of tax returned by the tax agent” exceeds the amount of personal income tax paid for this year according to the tax agent, then this may indicate non-payment of personal income tax to the budget. The tax office also checks this data with the Card of settlements with the tax agent's budget. Similarly, the inspectorate can compare the actual date of personal income tax transfer with the card with the date declared by the tax agent on line 120 “Tax transfer deadline” in relation to the tax amount reflected on line 140 “Amount of withheld tax.”

Also, at the end of the year, to check Form 6-NDFL, the tax inspectorate can compare the indicators of Form 6-NDFL with the data on individual income certificates (Form 2-NDFL), and the income tax return (Appendix No. 2).

Completing section 1

In Section 1 6-NDFL for 2016 “Generalized Indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year. The first section is filled out with a cumulative total for the first quarter, half a year, nine months and 2016 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). Therefore, Section 1 6-NDFL for 2016 should reflect the summary indicators from January 1 to December 31, 2016 inclusive. Take the information to fill out from the personal income tax registers. See “Tax register for 6-NDFL”.

Section 1 looks like this:

Let us explain which lines of generalized values ​​are in section 1:

Also see “Filling out the lines in the 6-NDFL calculation.”

New control ratios for form 6-NDFL

Since the approval of Form 6-NDFL, the Federal Tax Service has repeatedly approved control ratios, replacing those previously issued. Thus, for the first time, control ratios were issued in accordance with the letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11 / [email protected] Less than a month later, the Federal Tax Service of Russia issues another letter on control ratios in form 6-NDFL dated January 20, 2016 No. BS -4-11/ [email protected] In June 2016, control ratios were in effect, sent by the Federal Tax Service of Russia by letter dated March 10, 2016 No. BS-4-11/ [email protected]

Based on materials from: glavkniga.ru

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