Line 080 in the 6-personal income tax form - when is it filled out in 2021?

What is page 080 for in 6-NDFL?

Line 080 6-NDFL is called “Tax amount not withheld by the tax agent.”
Such a wording may lead a businessman inexperienced in tax reporting to think that personal income tax may not be withheld and that the tax authorities can fairly honestly report this on page 080 of the 6-NDFL report. However, one should not be mistaken about this. The duties of a tax agent, such as timely calculation, withholding from income paid to individuals and transferring personal income tax to the budget, have not been canceled (clause 1 of Article 226 of the Tax Code of the Russian Federation).

For details for transferring personal income tax by tax agents, see this material.

The main purpose of line 080 6-NDFL:

disclose the fact of non-withholding of personal income tax by the tax agent in the presence of income paid to individuals;
show the amount of unwithheld personal income tax.

This situation, for example, may arise if the employer:

paid the “physicist” income in kind (for example, donated something), but did not make any other monetary payments to him during the year;
failed to withhold (in whole or in part) personal income tax from the income of the employee who received income in the form of material benefits (due to the absence or insufficiency of cash payments to this employee).

NOTE! Do not show personal income tax from a “carrying forward” salary (for example, payments for September issued to employees in October, that is, the next reporting period for calculating 6-personal income tax) as not withheld in line 080. This is an error that can only be corrected by submitting a clarification ( letter of the Federal Tax Service of the Russian Federation dated May 24, 2016 No. BS-4-11/9194).

A separate section of our website, “Personal Income Tax on Material Benefits (Features),” will help you correctly calculate material benefits and learn more about their types.

How to fill out the remaining lines of the report is discussed step by step in ConsultantPlus. See the authoritative opinion of K+ experts in the Ready-made solution by getting free trial access.

Examples of filling out line 080 in section 1 of form 6-NDFL

Example 1

The accountant of Beauty Trend LLC calculated wages to employees for September 2021 in the amount of 160,000 rubles. and calculated personal income tax, which amounted to 20,800 rubles. The funds were transferred to the employees on 10/07/2020. Accordingly, as of the reporting date of September 30, 2020, salaries were not paid.

In the 1st section of 6-NDFL, the amount of 160,000 rubles is indicated on line 020, on line 040 - 20,800 rubles, on line 070 - 0 rubles, on line 080 zeros are entered.

Example 2

In honor of the anniversary, all employees were given gifts, the cost of each was 5,500 rubles. 3 employees who were on maternity leave for up to 3 years also received gifts. The organization does not make any payments to them.

Income in kind for each employee is equal to 1,500 rubles, since personal income tax is imposed on the value of gifts exceeding 4,000 rubles, according to clause 28 of Art. 217 of the Tax Code of the Russian Federation (5500 - 4000). The amount of tax to be withheld from each employee is 195 rubles. (1500 × 13%).

Section 1 of 6-NDFL contains the following amounts: on page 020, the amount of three gifts is 4,500 rubles. (1,500 × 3), in line 040 the calculated personal income tax for three gifts is 585 rubles. (195 × 3), line 070 is filled in with zeros, line 080 indicates the amount of tax not withheld from three employees - 585 rubles.

Rules for filling out page 080 in 6-NDFL

In the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] , which describes the line-by-line filling out of the 6-NDFL report, the following is said in relation to page 080:

the line shows the total amount of personal income tax not withheld by the tax agent;
it is filled in with a cumulative total from the beginning of the tax period.

It follows from this that line 080 combines unpaid personal income tax for all individual income recipients regardless:

from their number;
the amount of income received;
the period of its payment by the tax agent (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984).

Let's look at the example of the procedure for filling out 6-NDFL (line 080).

Example

The collective agreement of Tekhnopromservice LLC contains a condition on the possibility of rewarding retired former employees who have worked for the company for at least 15 years with valuable gifts for major anniversaries.

In January and February 2021, 3 retired former employees of the company were given imported washing machines worth 13,900 rubles for their anniversaries. each (total amount of gifts issued - 41,700 rubles). Pensioners did not receive any money from the company during the reporting period.

The fact of issuing a gift in 6-NDFL for the 3rd quarter will be reflected:

on line 020 (amount of accrued income) - 41,700 rubles;
on page 030 (tax deductions) - tax-free amount of 12,000 rubles. (4,000 rubles × 3 people);
on line 040 (amount of calculated personal income tax) - 3,861 rubles. ((41,700 – 12,000) × 13%);
on pages 100 and 130 of the second section - the dates and amounts of “gift” income;
pages 110, 120 and 140 (intended to reflect the date of tax withholding, its amount and the date of transfer to the budget) are filled with zeros.

If by the end of the year pensioners do not receive any cash income from their former employer, it is necessary to fill out page 080 in the annual report 6-NDFL, recognizing the impossibility of withholding personal income tax.

We will discuss what other actions a tax agent needs to take if a completed page 080 appears in his report in the next section.

Entering data into line 080 of the 6-NDFL declaration

Line 080 includes the amount of unwithheld tax from cash payments received by employees for the entire reporting period.

Example of filling line 080

Rodeo LLC has five employees, their total income for the second quarter is 450,000 rubles. One person should receive a tax deduction of 1,400 rubles. per month. The amount for the quarter will be 4,200 rubles. In addition, at the end of the quarter, the company made 2 gifts to those of its employees who are currently on well-deserved rest, at a price of 10,000 rubles. every. According to the law, the amount of tax-free gifts is 4,000 rubles, and tax must be paid on the remaining value. However, it is impossible to collect tax on the gift, and former employees no longer receive wages. In this case, section 1 of form 6-NDFL will look like this:

line 020 - 470,000 rub. — reflects employee income for the second quarter and the cost of donated televisions (450,000 + 20,000);
line 030 - 12,200 rub. — indicates the tax deduction for the quarter and the non-taxable part of the gift (4,000 + 4,000 + 4,200);
line 040 - 59,514 rub. — here the accrued personal income tax from salary and gift is entered (470,000 – 12,200) * 13%;
line 070 – 57,954 rub. — amount of personal income tax withheld (59,514 – 1,560);
line 080 - 1,560 rub. - reflects the tax that the company cannot withhold (20,000 – 8,000) * 13%.

Lines left empty must be filled with zeros.

An example of filling out line 080 of form 6-NDFL with numbers in Rodeo LLC, correctly filling out the lines

When line 080 is empty

In some situations, line 080 of form 6-NDFL remains blank.

Table: allowed cases of empty line

Type of payment	How to enter data
Personal income tax on rolling salaries	The information looks like a cumulative total from the beginning of the year. Tax on carryover wages should not be shown as unwithheld in line 080 (letter of the Federal Tax Service dated May 24, 2021 No. BS-4–11/9194).
Personal income tax on unpaid wages	When income is accrued but not received, there is no need to enter data in line 080. It is enough to reflect the accrued amounts in line 020. The tax amount should be entered in line 040. Then zero should be reflected in lines 070 and 080.

After this, all lines from the hundredth to the one hundred and fortieth section of the second section must contain dashes.

Subsequent actions of the tax agent

Line 080 filled out in the annual report 6-NDFL will require one more action from the tax agent - prepare and send a message about the impossibility of withholding personal income tax (clause 5 of Article 226 of the Tax Code of the Russian Federation).

These messages are sent:

tax authorities;
to all individuals who were paid income during the year from which personal income tax was not withheld (letter of the Federal Tax Service of the Russian Federation dated November 16, 2016 No. BS-4-11 / [email protected] ).

When performing this duty, you must adhere to the following rules:

for the message, use a special form - to do this, issue a certificate of income of an individual in form 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11 / [email protected] );
in the certificate of form 2-NDFL, enter the number 2 in the “Sign” field and in section 5, fill in the line intended to reflect unwithheld personal income tax;
do not be late with the message - it must be sent to the specified addresses no later than March 1 after the end of the calendar year (clause 5 of Article 226 of the Tax Code of the Russian Federation).

2-NDFL with sign 2 for 2021 must be sent no later than 03/02/2020, because 03/01/2020 - Sunday. For a sample form, see here.

And do not forget that the Federal Tax Service and the Ministry of Finance recommend duplicating 2-NDFL certificates with sign 2, but with sign 1 at the same time - no later than March 1 of the next year.

Attention! Tax officials compare the indicators of forms 2-NDFL and 6-NDFL. Find out what the amount of line 080 should be in ConsultantPlus by getting trial access to the system for free.

How the deadlines for submitting 2-NDFL and 6-NDFL have changed can be found here.

If you fail to send messages on time, tax authorities may punish:

manager - a fine of 300 to 500 rubles. (Article 15.6 of the Administrative Code);
company - a fine of 200 rubles. for each overdue message (Article 126 of the Tax Code of the Russian Federation).

Subsequent actions after filling out line 080 of the 6-NDFL declaration

After entering the data, the organization must notify the local authorities of the Federal Tax Service and explain for what reasons the withholding of personal income tax is impossible. At the same time, an individual who has received any type of income with tax not deducted from it is also notified. A special notification must be sent in the form of a 2-NDFL certificate indicating sign 2.

The period is determined by the tax period established by law (Article 216 of the Tax Code of the Russian Federation) - this is a calendar year. This means that tax that was not withheld in 2021 is reported until the end of January 2021.

If the time limits specified by law are violated, the enterprise is punished with a fine of 200 rubles. for each document not submitted on time (Article 126 of the Tax Code of the Russian Federation).

How to fix the error when filling out line 080

An error made in 6-NDFL can be corrected in two ways.

Table: error correction options

Type of correction	How to do it	Feature of the method
Correct the error in the half-year calculations.	Line 080 data is placed in 070.	The tax from line 080 must be placed in line 070, showing it already withheld.
Submit updated calculation.	Submitted to the tax office.	A safer way.

An updated calculation will be submitted as soon as possible after incorrect data is found. This document will require:

When preparing the title page of the declaration, be sure to indicate the correction number;
In the lines with previously indicated incorrect amounts, leave the correct indicators.

The entire procedure for entering data is not particularly difficult; the main thing is to clarify the calculation of taxes. Otherwise, incorrect amounts may appear.

It is important to carefully check the records and correct errors made when filling out form 6-NDFL

What is the liability for a mistake?

For submitting false information in the 6-NDFL declaration, tax officials have the right to fine the company in the amount of 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation). The chance to avoid punishment can only arise if the error is quickly detected and corrected - before it catches the inspector’s eye.

When page 080 remains zero and what to do if errors are detected in it

Page 080 will not contain numeric values if:

the tax agent managed to withhold personal income tax from all income paid to the “physicists”;
during the year, income from which it is problematic to withhold tax was not paid;
in other cases (when paying amounts not subject to personal income tax, etc.).

If, on page 080, after submitting the 6-NDFL, an error was discovered - failure to indicate unwithheld personal income tax or an incorrect reflection of its amount - you must submit an updated calculation using the following rules:

put the adjustment number on the title page of 6-NDFL;
In the incorrectly filled lines, indicate the correct amounts.

What punishment may follow if erroneous data is reflected in the 6-NDFL form, and the tax authorities have not received an updated calculation, the material “How to correctly fill out the clarification on form 6-NDFL?” .

Results

Page 080 of the 6-NDFL report is intended to reflect personal income tax, which the tax agent failed to withhold from the income of an individual. Such situations are possible when the “physicist” received a gift or other income in kind.

Sources:

Tax Code of the Russian Federation
Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected]
Letter of the Federal Tax Service of Russia dated 08/01/2016 N BS-4-11/ [email protected]
Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected]
Code of Administrative Offenses of the Russian Federation

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