Deduction code 601 for dividends, deduction 601 for personal income tax

Dividends in 2 personal income taxes

Dividends in 2-NDFL are reflected only by LLCs. Joint-stock companies indicate them in Appendix No. 2 to the income tax return (clause 4 of Article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated June 26, 2018 No. BS-4-11 / [email protected] ).

You need to fill out a certificate of dividends paid like this.

In the annex to 2-NDFL, indicate:

personal income tax rate (13% for residents of the Russian Federation, 15% for non-residents, or the rate in accordance with an international treaty);
income code - 1010;
amount of dividends;
deduction code - 601;
deduction amount.

NOTE! The deduction is shown only if the calculation of personal income tax on dividends took into account dividends that the organization itself received from other organizations. If not, you need to put a dash in the “Deduction Code” field and indicate the amount as 0.00 rubles. (see paragraphs 1.10, 1.15 of the Procedure for filling out the 2-NDFL certificate).

Fill out one application for each personal income tax rate. If both wages and dividends are taxed at the same rate (for example, this is a resident “physicist” who is also an employee of the organization), there will be one common application; if at different rates, make separate applications.

In section 2 of the 2-NDFL certificate, dividends must be shown as part of total income, taxed at the same rate (excluding deductions). In the “Tax base” field, include the amount minus the deduction (if applicable). Show the personal income tax amount as usual. If income taxed at different rates was paid, a separate page is filled out for dividends.

There is no need to provide a deduction for dividends in Section 3.

See also a sample of filling out 6-NDFL with dividends.

Deduction code 601 in personal income tax certificate 2

Deduction code 601 in personal income tax certificate 2 reflects the amount that can reduce the tax base exclusively for this type of income such as dividends. We need to draw your attention to the fact that this code operates in accordance with Article 214 of the tax...

What is a deduction? In principle, this is a certain element of reducing the tax base. Tax base is the total amount of taxes, which is subject to clear deduction of funds in the amount of 13% personal income tax. That is, out of 10,000 rubles of salary, the employee is obliged to transfer 1,300 rubles to the tax fund, the net salary in this case will be 8,700 rubles.

Every income is taxed. At the same time, there are deductions that help reduce the amount of income from which a tax of 13% is calculated.

Features of deductions

For example, you receive 10,000 rubles, of which you must pay tax in the amount of 1,300 rubles. However, if you are eligible for a deduction, your overall tax base will be reduced.

For example, you use a standard type tax on children, which provides for a reduction in the tax base by an amount of 3,000 rubles. In this case, the calculations will be as follows: from the total income of 10,000 rubles, an amount of 3,000 rubles is subtracted, which is not taxed.

It turns out that the amount of income is 7,000 rubles. Accordingly, the amount of taxes in this case will be 910 rubles.

Personal income tax deduction code 601

The difference is quite significant.

Deductions can be processed by providing a package of documents and an application. Tax authorities clearly define all ways to formalize this option of reducing the overall tax base for an individual.

What does deduction code 601 mean in personal income tax certificate 2?

First of all, let's talk about the features of filling out personal income tax certificate 2:

The certificate is filled out on a specialized form;
All income is indicated in the form of codes;
All deductions are indicated in the form of codes;
If a person is not a resident of the country, then he does not have the right to receive tax deductions;
If an individual entrepreneur pays tax according to a special system, he is not entitled to receive deductions;
The certificate is filled out only for officially employed citizens;
In the absence of personal income tax payments, it is impossible to issue tax deductions.

Deduction code 601 allows you to reduce the level of dividend income to a certain extent. In our country, every type of income must be taxed. If the tax is not calculated, then no deductions are provided.

As for dividends, this type of income is necessarily included in 2 personal income taxes as income taxed under a special personal income tax system. You can reduce the amount of deductions using code 601.

However, only categories of persons clearly defined by law can claim this deduction.

Form 2-NDFL: we analyze non-standard situations

Tax agents submit Form 2-NDFL to the Federal Tax Service in two cases: in general order - no later than April 1 of the year following the tax period, and if it is impossible to withhold tax. In addition, a certificate in form 2-NDFL must be presented by the tax agent to the taxpayer - an individual upon his request.

At the end of last year, following changes in legislation, the tax service updated personal income tax reporting forms, including changing the usual form 2-personal income tax. Our recommendations will help tax agents not only check and, if necessary, clarify reports already submitted, but also correctly draw up certificates in the future.

The procedure for filling out a new certificate is described in sufficient detail. But life constantly presents accountants with “surprises” that are difficult to reflect in reporting.

Filling out a certificate: transitional moments

Let's start with questions about filling out the certificate. After all, incorrect information in this document threatens the organization with a fine of 500 rubles. for each incorrect certificate (Article 126.1 of the Tax Code of the Russian Federation).

The so-called “transitional” payments cause many difficulties. Although they occur only once a year, they cause constant headaches for the accountant. How to correctly fill out a certificate for payments accrued in 2015, but actually paid in 2016?

With the current salary everything is clear. The tax authorities decided long ago that the December salary had to be included in the certificate for 2015, even if it was actually paid in January 2016 (see, for example, letters of the Federal Tax Service of Russia dated 02/03/2012 No. ED-4-3 / [email protected] and No. ED-4-3/ [email protected] ).

Deduction code 601 for dividends: deduction 601 for personal income tax

Since this is income, it is reflected on sheets A and B of 3-NDFL (depending on the source). Let's look at it in order. Example 1

Semyon is one of the founders of the company. The organization closed 2022 with a profit and in 2022 paid him 50,000 rubles. with a deduction of 6,500 rubles. Personal income tax.

In addition, Semyon received dividends from a foreign investment company twice for 230 US dollars, i.e. only 460 $. Upon payment, the foreign company withheld 10% tax. Semyon is obliged to pay personal income tax on foreign currency earnings himself.

He plans to declare Russian dividends in his declaration, although the tax on them has already been transferred.

https://www.youtube.com/watch?v=x53REcKxEq0

How to reflect “domestic” income:

On sheet A, indicate the name and details of the tax agent.
Enter the amounts paid and tax withheld. All this data on dividends for 3-NDFL is in the certificate that the organization is required to provide at the end of the reporting year (in form 2-NDFL).
Specify code (08) and tax rate (13%).

How to report on foreign sources:

On sheet B indicate the tax rate (13%).
On page 020, write down the name of the foreign company that paid the income (you can use the Latin alphabet). Next to it, indicate the country code in which this company is located.

Below, put the code designation of the payment currency, the income code (1 - only for profits from controlled foreign companies, in other cases - 2).
On page 040, enter the date of receipt of income.
Based on the Central Bank exchange rate in effect on that day, calculate the amount of income in rubles.

Important! Foreign countries also levy taxes on income earned abroad. If a special agreement on the avoidance of double taxation has been concluded between the Russian Federation and this country, the personal income tax payable can be reduced by the amount of this expense. This is stated in paragraph 2 of Article 214 of the Tax Code.

Complete pages 080-130. The date of tax payment will coincide with the date of transfer of money, when the foreign company automatically writes off the required amount upon payment.

Repeat steps 1-6 for each payment transaction.

Important!

Clause 3 of Article 214 of the Tax Code states that tax on dividends must be calculated for each payment separately!

After filling out sheets A and B, the overall result is reflected in Section 2:

all income received is summed up;
calculate the resulting amount of tax payable.

A sample of a completed 3-NDFL declaration based on the data from Example 1 is available for download.

What is the general procedure for reflecting dividends to individuals in the new 2-NDFL certificate?

Dividends in the new 2-NDFL should be reflected along with other income taxed at the same rate. In a typical case, when the individual recipient is a tax resident of the Russian Federation, this will be 13%.

For dividends, an income code is provided in 2-NDFL 1010. The amount according to the code should be shown in full (along with tax).

Sections 1-3 of the new certificate and the Appendix separately for dividends do not need to be filled out.

Sign 1 is added to the new certificate if the dividends were paid in cash and personal income tax was withheld at the source (Article 226 of the Tax Code of the Russian Federation).

2-NDFL with sign 1 must be submitted no later than April 1 of the year following the year of payment.

Sign 2 (tax not withheld) must be included in the certificate if dividends were paid in non-monetary form (for example, in kind). In this case, the payer of dividends does not withhold tax at source and the obligation to calculate and pay personal income tax to the budget falls on the recipient of dividends (Article 228 of the Tax Code of the Russian Federation).

2-NDFL with sign 2 must be submitted no later than March 1 of the year following the year of payment.

When does deduction code 601 apply for dividends?

The code is given in the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/ and marks “the amount that reduces the tax base for income in the form of dividends.” It is used when one company receives dividends from another company and takes them into account when paying its own dividends to individuals. persons. The calculation is carried out according to a special formula (clause 5 of Article 275 of the Tax Code).

For example, company A paid dividends to organization B and withheld tax from them. In turn, Company B used this income received along with other funds to pay dividends to individuals. persons. To avoid double taxation, when determining the personal income tax base of company B, you need to subtract the amounts received from A.

As the Federal Tax Service explained in letter No. BS-4-11/ dated June 26, 2018, when issuing a 2-NDFL certificate, the tax agent indicates in it the amount of dividends paid in section 3. At the same time, under the code “601”, he enters the amount that reduces the personal income tax base on these incomes.

Important! In this letter, the Federal Tax Service reminded that 2-NDFL certificates do not indicate income paid to individuals. to persons in the form of dividends on shares of domestic companies. This data is reflected in income tax reporting.

https://www.youtube.com/watch?v=aePEQXr-dSc

Example 2

Natalya plans to receive a deduction from the Federal Tax Service for her training (costs - 47,800 rubles). To do this, she asked for a 2-NDFL certificate at work. In addition to the salary of 80,000 rubles. per month, the tax agent indicated in it the amount of dividends paid 31,500 rubles. and deduction under code 601 - 13,400 rubles.

When filling out dividends in the 3-NDFL declaration, Natalya reflected income in different sections of sheet A. She indicated the amount of taxable income minus the amount of deduction under code 601.

The tax base for different types of income is also drawn up separately, on two sheets of Section 2:

A sample of the resulting declaration is available.

Note! Reflection of an individual's dividends in a tax return does not in any way affect the personal income tax base for calculating deductions under Articles 218 - 221 of the Tax Code. In accordance with paragraph 3 of Article 210 of the Tax Code, such deductions are not applied to dividends.

Dividends in 2-NDFL (filling sample)

Dividends in 2-NDFL reflect and have always reflected the LLC. Joint-stock companies used to submit Appendix No. 2 to their income tax return for dividends to “physicists.” But since 2022, the order has changed - clause 4 of Art. 230 of the Tax Code of the Russian Federation, which required the JSC to reflect dividends in the profit declaration (subparagraph “b”, paragraph 19, article 2, paragraph 3, article 3 of the law of September 29, 2019 No. 325-FZ).

What is the 601 tax deduction on dividends?

LETTER dated 06/26/18 N BS-4-11/ [email protected]

The amount of personal income tax subject to withholding from the amount of dividends is calculated by the tax agent in accordance with clause 4 of Art. 275 of the Tax Code of the Russian Federation according to the formula established by paragraph 5 of Art. 275 of the Tax Code of the Russian Federation and providing that the total amount of dividends to be distributed by a Russian organization in favor of all recipients (indicator D1) must be reduced by the total amount of dividends received by this organization from other Russian organizations in the current reporting (tax) period and previous reporting ( tax) periods (indicator D2), provided that the specified amount of dividends received was not previously taken into account when determining the tax base.

Similar information about the amount of dividends paid must be reflected in information about the income of individuals generated for each taxpayer in form 2-NDFL, approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/ [email protected]

At the same time, according to the Control ratios of the indicators of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent, sent by Letter of the Federal Tax Service of Russia dated March 10, 2016 N BS-4-11 / [email protected] , the corresponding indicators of forms 6-NDFL and 2- Personal income taxes submitted by the tax agent for all taxpayers must match.

From the contents of form 6-NDFL, as well as the procedure for filling it out, it is not clear what amount of income in the form of dividends should be reflected in it: distributed in favor of individual taxpayers or the one on which personal income tax is calculated.

Is the position of PJSC correct?

Is it true that when filling out form 2-NDFL, a similar approach should be applied, namely: according to income code 1010 “Dividends” in section. 3 “Income taxed at the rate of %” should the tax base for dividends be reflected, and not the amount of dividends distributed to a specific taxpayer?

Answer:

The Federal Tax Service reviewed the letter from PJSC dated May 11, 2018 and reports the following.

1. On the issue of filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL)

According to clause 3.3 of section III of the Procedure for filling out and submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in form 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] , in section 1 of the calculation in form 6-NDFL on line 025 “Including the amount of accrued income in the form of dividends” indicates the amount of accrued income in the form of dividends generalized for all individuals on an accrual basis from the beginning of the tax period.

Line 030 “Amount of tax deductions” of Section 1 of the calculation in Form 6-NDFL indicates the sum of tax deductions generalized for all individuals that reduce income subject to taxation on an accrual basis from the beginning of the tax period. This line is filled in according to the values of codes for types of taxpayer deductions approved by Order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions”.

Thus, when filling out section 1 of the calculation in Form 6-NDFL, line 025 indicates the total amount of income in the form of dividends distributed in favor of individuals, and line 030 indicates the amount that reduces the tax base for income in the form of dividends (deduction code “601 » according to the order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11/ [email protected] ).

2. On the issue of filling out information on the income of individuals in form 2-NDFL

In accordance with paragraph V of the Procedure for filling out the form of information on the income of an individual “Certificate of income of an individual” (form 2-NDFL), approved by order of the Federal Tax Service of Russia dated October 30, 2015 N MMV-7-11 / [email protected] , income of individuals are reflected in section 3 of the certificate in form 2-NDFL for the relevant codes, the list of which was approved by order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions”.

In this regard, dividends received by an individual are indicated in section 3 of the certificate in form 2-NDFL under income code “1010”. In this case, “601” is indicated in the “Deduction Code” field, and in the “Deduction Amount” field the amount that reduces the tax base for income in the form of dividends is indicated.

At the same time, it is reported that in relation to income received by individuals in the form of dividends on shares of Russian organizations, tax agents provide information on income in accordance with Appendix No. 2 to the income tax return, presentation of information on such income in accordance with paragraph 2 of Article 230 of the Code is not required.

Acting State Advisor of the Russian Federation, 2nd class S.L. BONDARCHUK

Source

Personal income tax on dividends. examples of calculation and reporting

Rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in forms 2-NDFL and 6-NDFL - read the article.

Advanced training courses for accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account. Systematize or update your knowledge, gain practical skills and find answers to your questions.

Calculation of personal income tax on dividends

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17 / [email protected] ).

Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 12.04.

2016 № 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 – RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation , Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

the amount of dividends accrued to all participants is the value “D1”;
the amount of dividends received by your . It includes dividends that:

were not subject to income tax at a rate of 0%;
were not previously taken into account when calculating taxes on dividends you paid.

To calculate personal income tax, proceed as follows:

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

Gamma LLC - 100% (Alpha LLC has owned this share for five years);
LLC "Delta" - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

Ivanov A.A. – RUB 1,600,000;
Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 – RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 – RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 0100 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in section. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is “1010”.

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11 / [email protected] ).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
in line 030 - deduction from dividends, if applied;
in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

in lines 100 and 110 - the date of payment;
in line 120 - the next business day after payment;
in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/ [email protected] , dated October 24, 2016 No. BS-4-11/ [email protected] ).

Why is the personal income tax deduction not considered in 1C programs?

Published 02/18/2022 09:04 Author: Administrator Sometimes it seems to us that 1C consultants will soon start complaining about us! Why? Yes, because we reveal all their secrets! We recently talked about why personal income tax deductions are doubled, and in this publication we will give six popular reasons why personal income tax deductions are not applied when calculating salaries in 1C programs?! In general, we continue to share valuable information that you cannot find on the Internet!

Reason No. 1 – Income limit exceeded (350,000 rubles)

This is the most popular reason for not applying personal income tax deductions; it was probably the one that first came to mind when you read the topic of our article.

Let us recall that according to paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, a person cannot take advantage of the deduction from the month in which the income taxed with personal income tax at a rate of 13 percent exceeded 350,000 rubles.

This is clearly visible in the payslip: in our example, in November, the employee’s total income has not yet reached the limit of 350 thousand rubles and the deduction is applied, but in December the income limit has come and there is no longer a deduction.

The same rule applies if you entered income and deductions from a previous place of work in the employee’s card. 1C summarizes all income from the very beginning of the year.

Reason No. 2 – Deduction deadline

When entering the deduction for the first time, the program automatically sets the deadline “December of the current year” in the column “Provided up to (inclusive).”

Not all accountants correct this line later; they often simply forget about it, so from January of the next year the deduction naturally no longer applies.

Reason No. 3 – Document of termination of deductions

If the above reasons are excluded, then it is worth checking whether the document for canceling the provision of deductions has been entered in the employee’s card. Perhaps by accident, or perhaps on purpose.

Reason No. 4 – The deduction has already been applied in another document

This is not an uncommon situation in accounting. For example, you should not look for a deduction in payroll documents if the employee had to pay vacation or sick pay during the month. The deduction will be there.

Conversely, the deduction can be applied in later documents, for example, if you first entered “One-time accrual” and then made the calculation of salaries and contributions.

Reason No. 5 – Special check mark in the “Dismissal” document

After dismissal, an employee can receive income from the same organization (for example, he is awarded a bonus, etc.). It can also be re-adopted in the current year or the next day.

Recently, not only in 1C: ZUP, but also in 1C: Enterprise Accounting ed. 3.0 there is such a trick: if standard deductions do not need to be stopped, then in the “Dismissal” document, check the box “Apply the right to deductions to income paid after dismissal.”

If the checkbox is not checked, deductions will stop.

Reason No. 6 – Incorrect accounting

If record keeping in 1C programs is poor and the sequence of documents is not followed, you can find an applied deduction, for example, May, in documents for September.

Colleagues, maybe we missed something? Write your deduction search situations in the comments.

Author of the article: Irina Plotnikova

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Macro

Since this is income, it is reflected on sheets A and B of 3-NDFL (depending on the source). Let's look at it in order.

Example 1

Semyon is one of the founders of the company. The organization closed 2016 with a profit and in 2022 paid him 50,000 rubles. with a deduction of 6,500 rubles. Personal income tax.

He plans to declare Russian dividends in his declaration, although the tax on them has already been transferred.

https://www.youtube.com/watch?v=x53REcKxEq0

How to reflect “domestic” income:

On sheet A, indicate the name and details of the tax agent.
Enter the amounts paid and tax withheld. All this data on dividends for 3-NDFL is in the certificate that the organization is required to provide at the end of the reporting year (in form 2-NDFL).
Specify code (08) and tax rate (13%).

How to report on foreign sources:

On sheet B indicate the tax rate (13%).
On page 020, write down the name of the foreign company that paid the income (you can use the Latin alphabet). Next to it, indicate the country code in which this company is located.

Below, put the code designation of the payment currency, the income code (1 - only for profits from controlled foreign companies, in other cases - 2).
On page 040, enter the date of receipt of income.
Based on the Central Bank exchange rate in effect on that day, calculate the amount of income in rubles.

Complete pages 080-130. The date of tax payment will coincide with the date of transfer of money, when the foreign company automatically writes off the required amount upon payment.

Repeat steps 1-6 for each payment transaction.

Important!

Clause 3 of Article 214 of the Tax Code states that tax on dividends must be calculated for each payment separately!

After filling out sheets A and B, the overall result is reflected in Section 2:

all income received is summed up;
calculate the resulting amount of tax payable.

A sample of a completed 3-NDFL declaration based on the data from Example 1 is available for download.

When does deduction code 601 apply for dividends?

The code is given in the Order of the Federal Tax Service dated September 10, 2015 No. MMV-7-11 / [email protected] and marks “the amount that reduces the tax base for income in the form of dividends.” It is used when one company receives dividends from another company and takes them into account when paying its own dividends to individuals. persons. The calculation is carried out according to a special formula (clause 5 of Article 275 of the Tax Code).

As the Federal Tax Service explained in letter No. BS-4-11/ [email protected] , when issuing a 2-NDFL certificate, the tax agent indicates in it the amount of dividends paid in section 3. At the same time, under the code “601”, he enters the amount that reduces the personal income tax base for these incomes.

https://www.youtube.com/watch?v=aePEQXr-dSc

Example 2

The tax base for different types of income is also drawn up separately, on two sheets of Section 2:

A sample of the resulting declaration is available.

Sample of filling out dividends in 3-NDFL

We looked at an example of filling out dividends in 3-NDFL in 2022 on a paper form above. Now let’s turn to a simpler method of registration - through the “Declaration” program.

Example 3

In 2022, Vasily received dividends from Organization LLC in the amount of RUB 79,400. Suppose the company was liquidated soon and did not pay personal income tax. Until April 30, 2022, Vasily reported on the income received to the Federal Tax Service by submitting a declaration.

Features of filling in the program:

When setting conditions, note the general source of income.

We fill out payments from a Russian source on the “Income received in the Russian Federation” page. Please note that there is a separate tab for them. We add the payment source using the “+” icon. In the window that appears, indicate the company details, the amount received, and the tax paid. An adjustment for deduction 601 (if necessary) should be made in the line “Taxable amount of dividends.” We take all this data from 2-NDFL.

In the example under consideration, there is no withholding tax, because the organization failed to fulfill its duty as a tax agent.

The report is ready. It can be printed or saved to an electronic file (). It will be possible to reflect dividends in 3-NDFL for 2022 in the same way, but only in the program for the corresponding year.

How to indicate income code 1010 in the Declaration program

This code corresponds to the “Dividends” income. Because To register dividends from Russian companies, the program provides a separate tab; in this case, the code is not entered anywhere. It's another matter if you need to declare income from foreign sources.

Example 4

Vasily invests money in foreign companies and receives dividends. In 2022, an American investment fund paid him 4 times $340. He withheld 10% tax from each payment. In 2022, Vasily needs to file a declaration and calculate the personal income tax due.

How to work in the program:

We set basic conditions: we indicate that the income was received in foreign currency.

We fill out information about the taxpayer as standard.

Go to the “Income outside the Russian Federation” tab. Add a new source (using the “+” button). The company name may be written in Latin letters. We select country codes from the available list.

In the lower field we indicate the payment currency and the date of the transaction. The program allows you to automatically determine the course. If the company withheld tax immediately, the date of receipt of income and payment of tax will be the same. If the tax was not paid, do not touch the “date of tax payment” field.

In the income code, select 1010. Indicate the amount of income in foreign currency and the amount of tax withheld.

We repeat operations according to paragraphs 3-5 for each payment case separately. In the example under consideration, there are 4 receipts of $340.

The declaration is completed. All that remains is to check it and print it ().

How to fill out dividends in 3-NDFL

Since this is income, it is reflected on sheets A and B of 3-NDFL (depending on the source).
Let's look at it in order. Example 1

Semyon is one of the founders of the company. The organization closed 2016 with a profit and in 2022 paid him 50,000 rubles. with a deduction of 6,500 rubles. Personal income tax. In addition, Semyon received dividends from a foreign investment company twice for 230 US dollars, i.e. only 460 $. Upon payment, the foreign company withheld 10% tax. Semyon is obliged to pay personal income tax on foreign currency earnings himself. He plans to declare Russian dividends in his declaration, although the tax on them has already been transferred.

How to reflect “domestic” income:

On sheet A, indicate the name and details of the tax agent.
Enter the amounts paid and tax withheld. All this data on dividends for 3-NDFL is in the certificate that the organization is required to provide at the end of the reporting year (in form 2-NDFL).
Specify code (08) and tax rate (13%).

How to report on foreign sources:

On sheet B indicate the tax rate (13%).
On page 020, write down the name of the foreign company that paid the income (you can use the Latin alphabet). Next to it, indicate the country code in which this company is located.

Below, put the code designation of the payment currency, the income code (1 - only for profits from controlled foreign companies, in other cases - 2).
On page 040, enter the date of receipt of income.
Based on the Central Bank exchange rate in effect on that day, calculate the amount of income in rubles.

Complete pages 080-130. The date of tax payment will coincide with the date of transfer of money, when the foreign company automatically writes off the required amount upon payment.

Repeat steps 1-6 for each payment transaction.

Important!

Clause 3 of Article 214 of the Tax Code states that tax on dividends must be calculated for each payment separately!

After filling out sheets A and B, the overall result is reflected in Section 2:

all income received is summed up;
calculate the resulting amount of tax payable.

A sample of a completed 3-NDFL declaration based on the data from Example 1 is available for download.

New codes of income and deductions used when filling out the 2-NDFL certificate - Kontur.Accounting

The Federal Tax Service has amended the list of codes for types of income and tax deductions that are used when filling out form 2-NDFL. The corresponding order dated November 22, 2016 No. ММВ-7-11/ [email protected] was registered with the Ministry of Justice on December 14.

Let us remind you that the list of codes to which amendments are being made was approved by order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/ [email protected]

Codes for different types of income

In particular, code 2002 has appeared for bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, labor or collective agreements (applies to bonuses paid not at the expense of the organization’s net profit, not at the expense of special-purpose funds or targeted revenues) .

Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted income will need to be reflected using code 2003.

In addition, new income codes for transactions with securities and derivative financial instruments have been added to the list (codes 1544 - 1549, 1551 - 1554).

Deduction codes

The commented order introduces deduction codes for expenses on transactions with securities and derivative financial instruments (codes 225 - 241), as well as codes 250 - 252 to reflect losses on transactions accounted for on an individual investment account (Article 214.9 of the Tax Code of the Russian Federation). In addition, deduction codes for children have been changed; “children’s” deductions will need to be reflected using codes 126-149.

The order will come into force ten days after the day of its official publication.