How to fill out lines 210 and 220 in your income tax return

What to write on line 210

Starting with reporting for 2022, an updated income tax return form is used: Federal Tax Service Order No. ED-7-3/ dated September 11, 2020 approves the new report form and the procedure for how to fill out line 210 in the income tax return for the year or other reporting period .
The document introduced changes to the current reporting form, approved by another standard - Order of the Federal Tax Service No. ММВ-7-3/ dated September 23, 2019. There are several columns 210 to fill out - in different sheets and applications. Let's look at all the options in the table:

IMPORTANT!
All payers are required to fill out line 210 in section 1 (budget classification codes) and in sheet 02 (calculation of advances). The remaining columns 210 in the reporting form are filled out as necessary.

If the advance is transferred quarterly, then line 210 is not formed in sheet 02 of the report for the 1st quarter. According to the rules, filling out line 210 of the income tax return for 9 months and other periods implies entering information about the total tax advance for the reporting period into the budget. Profit tax is paid to budgets of different levels:

• at the federal level - 3%;
• in the regional - 17%.

Advances to the federal budget are reflected in column 220, to the budget of the subject - in column 230.

If the organization pays only quarterly

Line 210 is filled in using the numbers from the reporting forms for previous calculation periods. This is how the amount of accrued advance payments for income tax on page 210 for the year is reflected in the reporting:

1. We do not fill out anything in the report for the 1st quarter.
2. We transfer information from page 180 of sheet 02 of the reporting for the 1st quarter to the declaration for the half-year.
3. In the report for the 3rd quarter we indicate information from column 180 of sheet 02 of the semi-annual report.
4. We transfer the data from column 180 of sheet 02 of the declaration for the 3rd quarter to the annual declaration.

If the organization pays monthly and pays extra quarterly

We fill in by analogy - all the information is indicated in the previous reporting forms:

1. The algorithm for filling out line 210 in the income statement for the first quarter is simple - we transfer the data from page 320 of last year’s declaration for 9 months.
2. The total page 210 of the declaration for the half-year consists of pages 180 and page 290 of sheet 02 of the report for the 1st quarter.
3. For 9 months, indicate the sum of lines 180 and 290 of sheet 02 of the semi-annual report.
4. For the year, calculate the sum of columns 180 and 290 of the quarterly reporting for 9 months.

If the organization pays based on actual profit

In this case, the report is submitted to the Federal Tax Service on a monthly basis: the amount of accrued advance payments for income tax in line 210 for the 1st quarter is not reflected, the indicators are recorded for each month. We will provide the order of filling by month in the table:

How to fill out a half-year income tax return?

If you pay monthly and quarterly advance payments,
fill out the half-year declaration in the following sequence:

• Appendix No. 1 to sheet 02;
• Appendix No. 2 to sheet 02;
• sheet 02;
• subsection 1.1 section. 1;
• subsection 1.2 section. 1;
• title page.

The remaining subsections, sheets and appendices need to be included in the declaration only if there is information that should be reflected in them.

If you only pay quarterly payments,

You fill out the half-year declaration according to the general rules, taking into account some features. In particular, subsection 1.2 section. 1 does not need to be included in the declaration, and in sheet 02 lines 290 - 340 you do not fill out.

If you pay monthly advance payments based on actual profits,

fill out the half-year declaration in the following order:

• Appendix No. 1 to sheet 02;
• Appendix No. 2 to sheet 02;
• sheet 02;
• subsection 1.1 section. 1;
• title page.

The remaining subsections, sheets and appendices need to be included in the declaration only if there is information that should be reflected in them.

Regardless of the order of payment of advance payments

In the half-year declaration, you do not need to include Appendix No. 4 to sheet 02, as well as sheets 07, 08, 09.

What to write on line 220

Page 220 contains information about advances to the federal budget. The size of the bet is determined in Art. 284 of the Tax Code of the Russian Federation and for 2022 it is 3%.

IMPORTANT!

The final column 220 is filled in according to previous reports. The calculation of the indicator depends on the form of advance payment - monthly, quarterly, in fact.

Instructions for filling out are in the table:

ConsultantPlus experts discussed how to fill out the income tax return form for 2022 and subsequent periods starting from January 1, 2022. Use these instructions for free.

How to calculate the value of string 220

First of all, we note that the income tax return, starting with the reporting campaign for 2022, must be submitted in an updated form, as amended. Order of the Federal Tax Service dated October 5, 2021 No. ED-7-3/ [email protected]
If you need a sample of filling out an income tax return for 2022, go to the sample from K+ experts. This can be done for free by obtaining test access to the system.

Next, let's look at the order in which line 220 is filled out.

The amount of tax calculated using a rate of 3% is paid to the federal budget (clause 1 of Article 284 of the Tax Code of the Russian Federation). At the same time, to calculate advances on line 220, data from declarations filed for previous periods is required.

Features of calculating the value in line 220:

1. Companies that pay advances monthly before the 28th with the subsequent calculation of tax for the reporting period, on page 220 summarize the advances from declarations for the previous period and the monthly advances due for payment in each month of the final quarter of the reporting period.
2. Companies that pay advances every month in accordance with the actual profit received enter on page 220 the amount of calculated advances from the declaration for the previous period.
3. Companies that transfer advances quarterly indicate the values ​​of calculated advance payments according to the declaration for the previous period.
4. Advances accrued based on the results of a desk audit of the report for the previous period and taken into account in the period for which this declaration is being filled out are indicated.

See also the article “How to calculate monthly advance payments for income tax during the reporting period”

How to check the data is correct

Correctly filling out line 220 of the profit declaration implies the equality of the following ratios:

1. Correctly filling out line 220 of the income tax return for the 1st quarter: line 220 = page 330 of the report for 9 months.
2. For half a year, 9 months and annual reporting: page 220 = page 300 + 190 - 250 according to the indicators of the previous report.

When paying advances from actual profits, January is not filled in, but in other periods, column 220 = line 190 - 250 for the previous month.

Advance payment is paid quarterly

In cell 210 they indicate what advance payment was accrued and planned to be paid for the previous reporting period. The information is generated based on previous reports. Here's how to fill out line 210 in your income tax return for the year for quarterly settlements:

• 1st quarter - not filled in;
• 2nd quarter (half year) - information from column 180 of sheet 02 of the form for 1st quarter;
• 3rd quarter (9 months) - cell 180 of page 02 of the half-year form;
• 12 months (year) - column 180 of page 02 of the form for 9 months.

Normative base

Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ “On approval of the form of the tax return for corporate income tax, the procedure for filling it out, as well as the format for submitting the tax return for corporate income tax in electronic form”
Order of the Federal Tax Service of Russia dated 11.09 .2020 No. ED-7-3/ “On amendments to the annexes to the order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format providing a tax return for corporate income tax in electronic form""

Who fills out line 290 of the profit declaration

The form, structure and rules for filling out each section of the income tax return are approved in Order of the Federal Tax Service of Russia No. ММВ-7-3 / [email protected] dated 09/23/2019.
The procedure for filling out line 290 of the income tax return is also defined there: the cell is located in the continuation of sheet 02 of the report. It is filled out only by those organizations that pay advances on income tax. IMPORTANT!

In line 290 of the continuation of sheet 02, taxpayers indicate the amount of advances, taking into account information for previous reporting periods. It is filled out by organizations that make quarterly payments and, in addition, make a monthly advance payment during the quarter that follows the reporting one.

The rules for paying advance payments are enshrined in the Tax Code (clause 2 of Article 286 of the Tax Code of the Russian Federation). Such an advance is calculated based on the results of the reporting period and is included in the next payment of income tax (clause 1 of Article 287 of the Tax Code of the Russian Federation).

There are exceptions. Line 290 is not filled in:

• those who pay to the budget once a quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation);
• those who submitted a notification and voluntarily switched to paying tax on their actual income.

To the first category according to clause 3 of Art. 286 of the Tax Code include:

• taxpayers with average quarterly revenue for the last four quarters less than 15 million rubles;
• foreign organizations that operate in the Russian Federation through permanent missions;
• public sector employees and autonomous institutions;
• non-profit organizations that are not involved in the sale of products, works and services;
• participants in partnerships, production sharing agreements, trust management agreements.

The procedure for filling out line 210 when calculating advance payments from the actual profit of the enterprise

The principle of filling out line 210 when calculating advance payments from the organization’s actual profit is similar to the principle of indicating quarterly payments in the declaration, however, there is still a slight difference. Since profit-oriented enterprises calculate advance payments on a monthly basis, and accordingly fill out an income tax return on a monthly basis, the scheme for entering information in line 210 during the year looks like this.

The procedure for filling out line 210 when making quarterly advance payments

Quarterly advance payments for income tax are reflected in line 210 of the reporting document as follows:

1. In the first quarter, a dash is placed in the field;
2. In the second quarter (when filling out a semi-annual declaration), data from sheet 02 of line 180 of the declaration for the previous, that is, the first quarter is transferred to the specified line;
3. In the third quarter (in the declaration for 9 months), information from line 180 of the semi-annual reporting is entered into line 210;
4. In the annual declaration, line 210 is filled out from line 180 of the reporting for 9 months.

How to fill out line 210 of the declaration when paying NNP once a quarter

If advance payments are made quarterly, lines 210–230 of the reporting declaration indicate the amount of accrual of tax payments appearing in the previous report included in the current tax year. In practice it looks like this:

Thus, when forming the value of line 210, the accountant is guided by the amount of accrued tax for the past reporting period. It doesn’t matter at all whether the advance has been paid or not; only the amount of accrued income tax should be recorded in line 210.

Calculation of income tax amount

Organizations on OSNO are required to pay income tax. The tax base is profit (income minus expenses) on an accrual basis. Taxable profit is determined using the formula:

Tax base = Sales income + Non-operating income – Operating expenses – Non-operating expenses

In addition to expenses, an organization can take into account losses from previous years.

The tax rate is 20%: 3% to the federal budget, 17% to the regional budget. The legislation of the constituent entities of the Russian Federation can reduce the rate for individual organizations to 12.5% ​​(Article 284 of the Tax Code of the Russian Federation).

The calculation formula is as follows:

Income tax = Tax base * Rate (20% or 12.5%)