How to fill out line 040 in 6-NDFL - comparison with field indicator 070

Deadlines for submitting 6-NDFL

6-NDFL calculations are submitted by all tax agents at the end of each quarter. In 2022 the deadlines are:

• for 2022 - until March 01, 2022
• for the first quarter - until May 4, 2022 (April 30th is a day off)
• for the six months - until August 1, 2022 (July 30 and 31 are days off)
• nine months before October 31, 2022
• for 2022 - until March 1, 2022

If the deadline falls on a weekend or holiday , the calculation must be submitted no later than the next business day.

Tax agents submitting calculations in relation to 25 or more insured persons are required to submit it electronically using the TKS.

All others can choose the form (on paper or electronically) at their discretion.

Typically, the calculation is submitted by tax agents to “their” Federal Tax Service, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But for certain cases, separate rules are established.

Separate units

A legal entity that has separate divisions submits a calculation at the place of registration of each of them . The form includes the income and personal income tax of employees of this division.

If two separate divisions are registered with the same Federal Tax Service, but they have different OKTMO codes (belong to different municipalities), then 6-NDFL is submitted separately for each of them. If the situation is the opposite, that is, two separate divisions with one OKTMO are registered with different Federal Tax Service Inspectors, then a legal entity can register with one of the inspectorates and report to it under 6-NDFL for both divisions.

It happens that an employee managed to work in different branches during one tax period. If they have different OKTMOs, then you will have to submit several forms.

On the title page of 6-NDFL, if there are divisions, you must indicate:

• TIN of the parent organization;
• Checkpoint of a separate unit;
• OKTMO of the municipality in whose territory the employees’ place of work is located (indicate it in the payment order).

Change of address

If during the tax period to another Federal Tax Service, then two forms 6-NDFL must be submitted to the new place of registration:

• the first - for the period of stay at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

The checkpoint in both forms indicates the one assigned to the new Federal Tax Service.

Procedure for accounting for payments under a patent when calculating personal income tax

Just like the tax withheld from accrued income, the amount of a fixed advance payment, which can reduce it, in relation to the current tax period (year) is considered a cumulative total (Letter of the Federal Tax Service of Russia dated September 23, 2015 No. BS-4-11 / [email protected ] ). That is, if the amount of the advance paid for the month of starting work exceeded the tax accrued from the income received for this month, then the underaccounted excess will be taken into account in the next month of the same year.

Most often (due to the time required to collect all the necessary documents giving the right to account for the advance payment), the tax reduction does not begin to be applied in the first month the foreign employee starts working. But when the right to it is confirmed by the Federal Tax Service, then when calculating personal income tax for the month of receipt of confirmation, it will be possible to take into account all previously unaccounted amounts from the fixed payment, while reducing the tax accrued on income down to zero.

The presence of an excess of the fixed payment over the amount of accrued tax is not taken into account as an overpayment of income tax and is not reflected in the 6-NDFL report. That is, the amount given in it on line 050 cannot exceed the amount of tax accrued for the reporting period, shown on line 040 (Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] ).

If the excess on advances remains at the end of the calendar year, then the amount of the excess relating to this year will no longer be taken into account in the tax reduction, it is also not considered an overpayment and is not subject to return to the employee (clause 7 of Article 227.1 of the Tax Code RF, Letter of the Federal Tax Service of Russia dated September 23, 2015 No. BS-4-11/ [email protected] ).

How to fill out 6-NDFL

The calculation form was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] On January 17, 2022, the Federal Tax Service by its order No. ММВ-7-11/ [email protected] made changes to it, which became effective on March 26, 2018 .

The form consists of a title page and two sections. The title states :

• tax agent name
• its basic details
• tax authority information

Sections 1 and 2 indicate information about all income of individuals from whom personal income tax is calculated. This includes not only employees, but also persons with whom civil contracts were concluded, if personal income tax is charged on payments thereunder. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

Filling out the 6-NDFL cover page usually does not raise any questions. how to fill out the TIN, KPP and OKTMO in the presence of separate divisions . Accordingly, in the absence of branches, their own codes are prescribed. The remaining fields are filled in like this:

1. “Adjustment number” - upon initial submission, “000” is indicated, otherwise the serial number of the declaration is indicated - “001”, “002” and so on.
2. “Submission period” is the code from Appendix No. 1 to Order No. ММВ-7-11/ [email protected] For a 9-month period it is “33”.
3. "Taxable period" — 2022.
4. "Tax authority code" consists of two values:
   the first two digits are the region code;
5. the last two digits are the tax office number.
6. The code “at the place of location (registration)” is taken from Appendix No. 2 to Order No. ММВ-7-11 / [email protected] Organizations registered at the place of registration and not among the largest taxpayers put “214”.
7. The name of the tax agent in accordance with its constituent documents. The rules require the abbreviated name to be indicated, and if not, the full name. If the tax agent is an individual, then his full name is indicated without abbreviations in accordance with the passport.

Name of tax agent
The following line is filled in only by the legal successor of the reorganized company :

• in the field “Form of reorganization/liquidation” the code from Appendix No. 4 to Order No. MMV-7-11/ [email protected] ;
• in the next field you need to indicate the TIN and KKP that were assigned to the company before the reorganization.

Reorganization form

Note! Fields for assignees appeared on the form on March 26, 2022. This is due to the fact that from January 1, 2022, the 6-NDFL calculation must be submitted by the legal successor if the form was not submitted before the organization.

at the bottom of the title page :

• OKTMO code
• phone number
• number of calculation pages and supporting documents
• signatory code: 1 - if this is a tax agent or legal successor, 2 - if this is a representative
• Full name of the individual who signs the document
• date and signature

Details of the authorized person
If the form is signed by a representative, you must indicate the name and details of the document on the basis of which he acts. In addition, the full name of the representative or his name (if the representative is a legal entity) is indicated in this section.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. Line by line filling is presented in the following table.

Table 1. Filling out the lines of section 1 of form 6-NDFL

Attention! If income was taxed with personal income tax at different rates, you need to fill out several blocks of lines 010-050 and indicate information at one rate in each of them. In this case, in lines 060-090 the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of form 6-NDFL for 2022, you need to indicate data for the fourth quarter.

The section contains several blocks of 5 fields that reflect the following information:

• on line 100 - date of receipt of income
• on line 110 - the date of personal income tax withholding from this income
• on line 120 - date of transfer of tax to the budget
• on line 130 - the amount of income received
• on line 140 - the amount of personal income tax withheld

The main difficulties when filling out section 2 are determined by the dates of receipt of income and transfer of personal income tax. They differ for different types of income. To avoid confusion, we recommend checking the following table.

The table does not contain a column with the date of tax withholding, since most often it coincides with the date of receipt of income . Exceptions to this rule are below the table.

Table 2. Determination of dates for 6-NDFL

*Explanation. Personal income tax is not deducted from the advance payment - it will be deducted from the salary for the second part of the month. However, it happens that the advance is paid on the last day of the month . In this case, it is recognized as wages for the month, and personal income tax is withheld as from wages.

The date of receipt of income and personal income tax withholding do not coincide in the following cases:

1. When paying daily allowances in excess of established standards. The tax withholding day is considered to be the nearest day of payment of wages in the month in which the advance report is approved.
2. When receiving material benefits - expensive gifts, other income. The tax withholding day is considered to be the nearest salary payment day.

When filling out lines 100-120, all incomes for which all 3 dates coincide respectively are summed up. That is, you can sum up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling out line 130, income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

Place of line 040 in 6-NDFL

Line 040 in form 6-NDFL is located in Section 1 in its part devoted to generalized data on the parameters based on which the amount of personal income tax to be withheld from income recipients is formed.

This amount is reflected in line 040, located in a set of lines 010-050, reflecting the information necessary for the calculation:

• about the tax rate - line 010;
• about accrued income - line 020;
• about applied deductions - line 030;
• about calculated tax - line 040;
• about an advance payment that reduces the amount of accruals - line 050.

Among these lines there are 2 filled in with reference information (providing figures included in the lines preceding them) relating to dividends:

• 025 - about the volume of these charges;
• 045 - about the tax attributable to them.

Thus, the contents of line 040 may receive additional disclosure on line 045.

Filling example

Let's look at the procedure for filling out Form 6-NDFL for the year using the example of Romashka LLC. For the fourth quarter of 2022, the following information is available:

• number of employees - 6
• the total income of employees for the year amounted to 1,440,000 rubles (120,000 rubles per month)
• all employees are entitled to a standard deduction for a child in the amount of 1,400 rubles. The total amount of the deduction was: 1,400 x 6 x 12 = 100,800 rubles
• amount of calculated personal income tax on income: (1,440,000 rubles - 100,800) * 13% = 174,096 rubles (14,508 rubles per month)
• the amount of personal income tax withheld for the year was 8 = 159,588 rubles, since the tax on the December salary is subject to withholding in January

Section 1 is filled out like this:

Section 1

The following table lists the fourth quarter transactions that will be needed to be reported in Section 2.

Table 3. Operations of Romashka LLC in the fourth quarter of 2022 for payment of income and withholding personal income tax

Note! Wages for December, paid in January, will not appear in the calculation, since the deadline for paying personal income tax on it expires in another reporting period.

And here’s what Section 2 of the 6-NDFL calculation, completed using these data, will look like:

Section 2

Let's sum it up

• Line 040 in 6-NDFL is located in Section 1 and reflects the estimated amount of tax to be withheld from income accrued for the period. It is accompanied by lines reflecting the generalized data from which this amount was obtained (the amount of the rate, the volume of income and deductions).
• The data for line 040 is not only generated in compliance with all tax calculation rules, but is also reflected in the report in accordance with these rules - on an accrual basis, separately at different rates, applying deductions only to income taxed at a rate of 13%, and separating from information generated for a rate of 13%, data related to dividends.
• The rules for reflecting the figure in line 040 are standard for the 6-NDFL report. It is filled out in each of the reports and in each of the sets of lines 010-050, allocated when applying different rates. For a rate of 13%, the appearance of a zero value in the line is not excluded.

Sanctions for violations

For violations of the deadline and form for filing 6-NDFL, tax and administrative liability is provided. All sanctions are collected in the following table.

Table 4. Possible sanctions for violating the procedure and deadline for filing 6-NDFL

Company officials are held administratively liable . For example, a fine for late submission of 6-NDFL will be imposed on the chief accountant if his job description states that he is responsible for the timely submission of reports.

Conditions for using the fixed advance payment amount

So, line 050 is filled out only by those employers who have foreign employees who have received a patent to work in the Russian Federation. However, this condition is not the only one for the appearance of data in this line. In addition to this, it is necessary to take into account that (clause 6 of Article 227.1 of the Tax Code of the Russian Federation):

• The tax reduction procedure can only be applied to one of the employers;
• To such employer, the foreign employee must provide: an application for reduction (drawn up in any form in relation to each of the periods for which a one-time advance payment was made); a document confirming payment of a fixed advance payment;
• the employer must request from the Federal Tax Service (in the form approved by Order of the Federal Tax Service of Russia dated November 13, 2015 No. ММВ-7-11 / [email protected] ) a notification confirming that the foreign employee has the right to apply a reduction in the accrued tax;
• The tax can be reduced only after receiving a notification from the Federal Tax Service (its form is approved by Order of the Federal Tax Service of Russia dated March 17, 2015 No. ММВ-7-11/ [email protected] ).

The amount of a fixed advance payment corresponding to the month of work is determined by its base value (1,200 rubles), fixed in the Tax Code of the Russian Federation (clause 2 of Article 227.1), and the coefficients applied to it, established for the calendar year:

• deflator - for 2022 it is equal to 1.729 (Order of the Ministry of Economic Development of Russia dated October 30, 2018 No. 595);
• regional - introduced in each region by its own regulatory act (if it is not introduced, then it is taken equal to 1 - clause 3 of Article 227.1 of the Tax Code of the Russian Federation).

Thus, the amount of the advance payment related to each of the paid months is clearly defined, although it varies between regions.

Adjustment

If an error is detected in the submitted form or when recalculating personal income tax for the previous year, an updated calculation . The Tax Code does not provide specific deadlines for this. But if you find a mistake yourself, correct it immediately and provide a “clarification”.

If you make a correction before the tax authorities find the mistake, you can avoid a fine of 500 rubles.

The features of the updated form 6-NDFL are as follows:

• the correction number is indicated - “001” for the first, “002” for the second, and so on
• in the fields in which inaccuracies and errors are found, you must indicate the correct data
• the remaining fields are filled in the same way as in the primary calculation

We will separately mention how to correct the form if you indicated an incorrect checkpoint code or OKTMO . In this case, you need to submit 2 calculations:

1. In the first , you need to indicate the correct gearbox and OKTMO codes and enter the correction number “000”. All other data must be transferred from the previous form.
2. In the second calculation, the adjustment number “001” is indicated, as well as the checkpoint and OKTMO, which were indicated in an erroneous form. All sections must contain zero data.

Requirements for filling out form 6-NDFL

Tax authorities have the same requirements for 6-NDFL for the 1st quarter of 2022 as for other calculations and declarations. Let us recall the main ones:

• for manual filling, pens with black, blue or purple paste are used;
• corrective agents are not allowed to be used;
• Only one-sided printing is allowed;
• fastening the sheets should not spoil the calculation form;
• numerical indicators are entered starting from the leftmost cell; in the field with a missing total indicator, “0” is entered;
• the text is entered in capital block letters;
• empty cells are crossed out.

All calculation pages must be numbered. The total number of sheets is indicated on the title page.

When signing 6-personal income tax for 1 sq. 2022, the authorized representative must include information on the document certifying his powers (power of attorney) on the title page.

Example

LLC "Primus" in the 1st quarter. 2022 accrued and paid income to individuals at a rate of 13%. The company employs 5 people under employment contracts. All operations are included in the table:

Type of income	Amount of accrued income	Date of actual receipt of income / date of payment of income to employees	Amount of tax deductions	Personal income tax withholding date	Deadline for transferring personal income tax	Amount of personal income tax withheld
Salary for December 2020	140 000,00	31.12.2020 / 14.01.2021	—	14.01.2021	15.01.2021	18 200
Salary for January 2021	160 000,00	31.01.2021 / 12.02.2021	11 200,00	12.02.2021	15.02.2021	19 344
Salary for February 2021	164 200,00	28.02.2021 / 12.03.2021	11 200,00	12.03.2021	15.03.2021	19 890
Vacation pay paid	23 900,00	03.03.2021 / 03.03.2021	1400,00	03.03.2021	31.03.2021	2925
Paid sick leave	7400,00	16.03.2021 / 16.03.2021	—	16.03.2021	31.03.2021	962
Salary for March 2021	142 100,00	31.03.2021 / 14.04.2021	9800,00	14.04.2021	15.04.2021	17 199

When filling out the Calculation, it should be taken into account that the date of actual receipt of salary income is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Accordingly, page 110 of section 2 will not reflect the salary for December included in the Calculation for 2022, while the withholding of tax from it in January 2022 will be included in page 160 of section 2, and the transfer to the budget - in section 1 of Calculations for the 1st quarter of 2022. Salaries for March 2021 will be reflected in section 2 on page 110, but will not be included in section 1, since its payment to employees took place in April, i.e. already in the next reporting period.

The deadline for transferring personal income tax on wages is the next working day after the day of payment to employees, and for sick leave and vacation pay - the last day of the month for which they are accrued (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Form 6-NDFL for 1 sq. 2022 can be downloaded from the link below.