Section 2 of report 6-NDFL - procedure for filling out lines 120-180

Deadlines for submitting 6-NDFL reports

The legislation defines the exact deadlines when it is necessary to submit 6-NDFL reports to the tax office. We will consider the exact dates in 2022 in the form of a table:

If the last day for submitting reports falls on a weekend or holiday, then it is postponed to the first working day after the weekend.

The procedure for filling out field 180 of section 2

In field 180 , the total amount of tax over-withheld by the tax agent is indicated, cumulatively from the beginning of the tax period.

There is not a single control ratio or explanation on line 180 There is no reconciliation at the end of the year with Appendix No. 1 .

In 1C, line 180 calculates the over-withheld tax at the end of the reporting period .

For example, an employee retroactively brought a notice for property deduction. In ZUP 3, a Notification of a non-commercial organization on the right to deductions (Taxes and contributions - Applications for deductions - Notification of a non-commercial organization on the right to deductions) on the application of the deduction from January.

When calculating wages for March 2022, a negatively calculated personal income tax arose.

It is also reflected on the Payment Adjustment as Tax for offset, refund .

The returned personal income tax will fall into Section 2 report (from 2022) on line 180 .

Even if the return is carried out in April 2022, the value in line 180 remains. Those. It turns out that this is a snapshot of the amount of excessively withheld personal income tax as of March 31, 2021. When submitting 6-personal income tax (from 2022) for the first half of 2022, a cut of the excessively withheld personal income tax as of 06/30/2021 will be taken.

See an excerpt from the seminar dated April 14, 2021 “6-NDFL for the 1st quarter of 2021 in 1C”

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Who submits 6-NDFL reports

All enterprises and individual entrepreneurs who have concluded agreements with individuals must report to the tax service for the income transferred to them and the personal income tax paid for them.

The certificate in form 6-NDFL indicates the entire income tax of individuals as a whole, 2-NDFL - for each employee separately.

6-NDFL reporting can be submitted to the tax service in two ways, namely:

• In paper form - if the number of employees in the enterprise is less than 25 people;
• In electronic form – if the company employs more than 25 people.

Where can I get the 6-NDFL form to fill out?

Form 6-NDFL has a specific form approved by law. It is provided only to the tax service, to which the enterprise itself belongs, regardless of where their divisions are located.

A blank 6-NDFL reporting form can be obtained in various ways, namely:

• Download directly from the official website of the IFTS portal;
• Download from other sources on the Internet.

Important!!! The form must be filled out correctly and comply with the form established by law. If there are any differences, tax authorities may not accept 6-NDFL reporting.

In this case, the reporting deadlines will be violated, clarifications will need to be made and, naturally, a lot of time will be spent on corrections. In order to avoid this, you must immediately ensure that the reporting is filled out correctly and without any comments.

6-NDFL reporting structure

6-NDFL reporting consists of a title page, section No. 1 and section No. 2. We will consider all parts of the reporting in the form of a table:

The procedure for filling out fields 160 and 190 of section 2

In field 160 – the total amount of tax withheld is loaded on an accrual basis from the beginning of the tax period.

Field 190 indicates the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, cumulatively from the beginning of the tax period .

For lines 160 and 190 , the following control ratios apply:

• Difference lines 160 And 190 <= payment according to KRSB data:

Based on this rule, 1C includes the tax withheld/returned during the reporting period.

Now the postscript in this KS is not very clear:

personal income tax was paid indicating the “Purpose of payment” relating to this reporting period.

Will the tax office try to seize payment for this particular reporting period? This point is not yet clear. This raises a question, because... there is no month of the tax period in the tax agent budget settlement card (CRSB NA). The Payment Order indicates the month of the tax period, but this information is not included in the KRSB. Therefore, it is not clear how controllers will verify this.

Currently, 1C implements filling out line 160 with selection by the date of deduction, but for what period the deduction is made is not checked.

For example, if a December salary was paid in January 2022, then the withheld personal income tax in current versions of 1C will fall into line 160 of Section 2 of the report (from 2021) for the 1st quarter of 2022.

Perhaps the behavior of the program will be revised if the tax office can check data for tax periods.

Filling out line 120 in 6 personal income tax

Line 120 reflects the deadline for transferring personal income tax to the tax service. This means that the payment order must be sent no later than this date. This is the date on which the Federal Tax Service controls the sending of personal income tax.

If the taxpayer is late to pay personal income tax, then this does not affect the completion of line 120 in the 6-NDFL reporting. Line 120 still contains the date by which personal income tax must be paid.

When filling out 6-NDFL reports, mistakes are often made when filling out line 120. This may be due to the fact that the wording of the definition of lines 100-120 is not entirely clear:

• Line 100 – the date when the employer paid wages to the individual;
• Line 110 – the date when the individual was paid wages and income tax was withheld from it;
• Line 120 is the deadline by which income tax must be remitted.

Let's look at how to fill out line 120 for various payments in the form of a table:

From the income listed above, we can conclude that the tax agent has the right to withhold the accrued tax in his current account without penalties and fines no longer than until the next day after the payment of income to an individual. Line 120 is the deadline by which the tax agent must transfer personal income tax. When checking, IFNM employees compare the date reflected on the payment order with the date reflected in line 120 of the 6-NDFL reporting.

Nuances when filling out line 120 of the 6-NDFL reporting

The largest number of questions related to the inclusion of data in line 120 is related to the payment of income on the days preceding weekends or holidays. Many organizations time various incentive payments to coincide with public holidays, and salaries at the end of the working week, before the weekend.

Accordingly, in this case, the general rule applies: payments that are made on the last working day before non-working days, then the deadline for transferring personal income tax to the budget must occur no later than the first weekday after non-working days. Which should be reflected on line 120 in 6-NDFL. If this day moves into the next reporting period, then the entire group of lines related to it will be included in the next report.

6-NDFL - line 120: what date to put in the calculation for the 2nd quarter

The coronavirus pandemic has significantly affected the country's economy. By presidential decrees, the period of time from March 30 to May 8, 2020 was declared non-working, which means that it is impossible to reflect the date of tax transfer in this period on page 120 of Calculation 6-NDFL. Therefore, the deadline for paying personal income tax, coinciding with non-working days, appearing in line 120, is postponed to the first working date after the end of the non-working period and non-working holidays on May 9-11, that is, to May 12, 2022 (clause 7 of article 6.1 of the Tax Code of the Russian Federation) . This reflection of the payment deadline is relevant for companies that did not operate in the specified period, but paid salaries to staff.

For enterprises to which the Presidential Decrees on non-working days did not apply, and which operated in the previous normal mode, the tax payment date is not postponed - the deadline for personal income tax payment is dated to the day following the date of salary payment or the last day of the month, if this is payment for vacations or sick leave benefits ( letter of the Federal Tax Service of Russia dated May 15, 2020 No. BS-4-11/ [email protected] ).

Let's look at examples of both situations with the registration of line 120 in 6-NDFL.

Example 1. Line 120 in 6-NDFL: how to fill in with those who worked in March-May

Due to the specifics of production, the company worked on non-working days from March 30 to May 8, 2022 as usual.

On 04/03/2020, the salary for March was paid - 400 thousand rubles, from which a tax of 13% was withheld - 52 thousand rubles. Accordingly, line 100 will reflect the date of actual receipt of income - 03/31/2020, the date of personal income tax withholding (line 110) - 04/03/2020, and the deadline for personal income tax payment on line 120 - 04/06/2020 (since 4 and 5 April – Saturday and Sunday).

Also, on June 3, 2020, sick leave was paid (RUB 20,000) and personal income tax was withheld from it upon payment (RUB 2,600). Accordingly, the date 06/03/2020 will be indicated on pages 100 and 110, and 06/30/2020 is the deadline for paying tax on sick leave benefits (page 120). This company is not entitled to any preferences for extending the deadline for paying personal income tax.

In the 2nd quarter, the company carried out normal activities, accruing and paying salaries for April and May to staff and transferring personal income tax from it. For April, salaries were transferred on May 6, for May - on June 3, 2020.

Thus, for entities that were not subject to Decrees on non-working days and that operated during this period, line 120 in 6-NDFL will reflect the normal tax payment deadline.

In this case, section 2 of the Calculation for the first half of 2022 will look like this:

Example 2. 6-NDFL - what dates to set for those who did not work

If an enterprise did not work during the “non-working” period of March 30 – May 8, 2022, but paid income to employees on these days, then the deadline for transferring personal income tax is postponed to the next working day – 05/12/2020 and is recorded in the Calculation for the half-year 2022.

For example, a company that did not work during the “non-working” period accrued wages for March on 03/31/2020 (line 100), paid it and withheld personal income tax on 04/03/2020 (line 110), the tax payment deadline was 05/12/2020 ( line 120), since the non-working days regime has already come into force.

On April 23, 2020, vacation pay was paid (RUB 18,000), from which personal income tax was withheld (RUB 2,340). On 04/30/2020, earnings for April 05/06/2020 were accrued and paid. The deadline for paying personal income tax on these payments also became 05/12/2020. In Form 6-NDFL for the 2nd quarter of 2022, it will appear in several blocks, since it combines several payments made during the non-working period.

Since the non-working days regime was no longer in effect in June, the deadline for paying tax on wages for May paid on 06/03/2020 is not postponed:

Thus, enterprises that do not operate during non-working days enter in the 6-NDFL calculation (line 120) the date 05/12/2020 for payments made during this time.
Firms and individual entrepreneurs that were not affected by the non-working period of March-May record in line 120 the dates indicating the standard deadlines for paying tax on payments made. Organizations and individual entrepreneurs will have to submit the 6-NDFL calculation for the first half of 2022 to the Federal Tax Service no later than July 30, 2020. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.