Personal income tax on dividends can be returned as a property deduction

The main goal for any company is to make a profit. If the profit remains after paying all taxes, the general meeting of shareholders (in a JSC) or participants (in an LLC) may decide to distribute it among the founders. The procedure for “dividend” payments is established by the laws on LLCs and joint stock companies (Chapter V of Law No. 208-FZ dated December 26, 1995; Article 28 of Law No. 14-FZ dated February 8, 1998). What taxes are imposed on dividends paid to shareholders and participants, how these taxes are calculated and how they are reflected in tax reporting - our article will tell you about all this.

Taxation of dividends

When paying dividends to the founders, the JSC or LLC must calculate, withhold and transfer the appropriate taxes to the budget. The company performs the duties of a tax agent, regardless of the taxation regime it applies (OSNO, USN, UTII, or Unified Agricultural Tax), and the taxpayer is the recipient of dividends.

The founders of the company can be both organizations and citizens - individuals. For dividends paid, taxation in 2017 includes: income tax withheld for legal entities and personal income tax withheld for individuals. The tax rate will depend on whether the founder is a resident or non-resident, Russian or foreign organization.

KBK dividends in 2021 for personal income tax payment

To pay personal income tax to the budget on income in the form of dividends in 2016, the BC code is used:

182 1 0100 110.

There is no separate KBK for personal income tax on dividends; the KBK salary personal income tax is used.

It is worth noting that personal income tax on dividends is transferred no later than the day following the day of actual payment of dividends.

We transfer personal income tax to the specified BC Code both for individuals who are residents of the Russian Federation and for individuals who are non-residents of the Russian Federation:

Income tax on dividends

The rates applied for income tax on dividends paid to legal entities are distributed as follows:

15% – income tax on dividends of a foreign organization - founder; if an interstate agreement provides for a lower rate, then the tax is withheld at it;
13% - paid from dividends of Russian legal entities-founders,
0% - applies to dividends of a legal entity that, on the day the decision on “dividend” payment is made, continuously owns at least 50% of the share in the authorized capital for a year (365 days), or depositary receipts giving the right to receive at least 50% of all dividends of the company . The dividend tax rate of 0% does not apply to foreign legal entities - tax residents of the Russian Federation (except for those specified in clause 8 of Article 246.2 of the Tax Code of the Russian Federation).

The founder himself must confirm his right to a zero rate, for which he submits to the Federal Tax Service the necessary documents according to the list of clause 3 of Art. 284 Tax Code of the Russian Federation.

The company that paid them must pay income tax on dividends received.

All companies, even those that are “special regimes,” must report dividends in their income tax returns. This applies to both the paying company and income:

Companies paying dividends fill out Section A of Sheet 03 of the declaration, which is drawn up separately for each decision on the distribution of profits. If dividends are not paid immediately, but in stages, the payment of tax is reflected in lines 040 of Subsection 1.3 of Section 1.
Organizations receiving dividends fill out Sheet 04 of the Declaration. “Simplers” who received dividends from Russian companies do not need to file an income tax return, nor do they need to reflect the received dividends in the KUDiR (clause 2, clause 1, article 346.15 of the Tax Code of the Russian Federation).

“Dividend” income tax is transferred to the budget no later than the next day after payment to the founder (clause 4 of Article 287 of the Tax Code of the Russian Federation).

Property deduction for personal income tax from dividends in 2021

A notification from the Federal Tax Service is a basis not to withhold personal income tax from the salary paid to an employee in the current tax period. This is the main document confirming the right to a deduction, therefore, when receiving a notification, you must check whether the following details are correct: information about the employee (full name, passport details, TIN); the notification must indicate the current year (2020); details of the organization (name, INN/KPP, address, etc.).

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Please note: having Russian citizenship does not affect the status of a resident: he can also be a citizen of another state who spent most of the days during the year in Russia. Just two years ago, the minimum tax on dividends was 9%, but subsequently it was increased - due to this, the budgets of the regions, where funds from taxes paid directly go, were partially increased.

Taxation of dividends for individuals in 2021

If the founder of the enterprise is an individual, the organization paying him dividends must withhold personal income tax from them.

It is likely that the taxation of dividends from individuals in 2021 will remain at the current level: since 2015, the income tax rate on resident dividends is 13%. Even if in 2021 the company pays dividends for years earlier than 2015, exactly 13% should be applied, because the tax is calculated at the rate in force on the day the income is received - on the day the dividends are paid (clause 1, clause 1, art. 223 Tax Code of the Russian Federation).

As for non-resident founders, their dividends are taxed at a rate of 15%.

When calculating personal income tax, it should be remembered that a resident individual can become a non-resident during the year, or vice versa, therefore his status must be determined on each date of payment of income. At the end of the year, the final status is determined and a rate of 13% or 15% is applied. If the status of an individual changes, personal income tax is recalculated for all income received since the beginning of the year (letter of the Ministry of Finance of the Russian Federation dated 04/05/2012 No. 03-04-05/6-444).

Just as now, no tax deductions apply to income tax on dividends in 2021, i.e. The entire amount of income received by the founder is taxed (clause 3 of Article 210 of the Tax Code of the Russian Federation). The tax base for personal income tax on dividends is determined separately from other income of an individual, even if the same rate applies to them.

Dividends and tax of the LLC are reflected in the 2-NDFL certificate with the sign “1” and submitted to the Federal Tax Service no later than April 1 of the following year.

It is not always possible to withhold taxes from an individual when paying dividends. If dividends in kind are paid to a founder who has no other income in the company, then the “dividend” personal income tax can only be calculated and then reported to the Federal Tax Service before March 1 of the next year by submitting a 2-NDFL certificate with the sign “2” to the founder ( Clause 5 of Article 226 of the Tax Code of the Russian Federation).

JSCs report on payments to shareholders by submitting information as part of the “Income Tax Declaration” (Appendix No. 2).

The agent must transfer personal income tax to the budget within the following terms:

tax on dividends on JSC shares - 1 month from the date of payment of dividends to the shareholder (letter of the Ministry of Finance of the Russian Federation dated November 19, 2014 No. 03-04-07/58597),
tax on LLC dividends - no later than the next day after the payment of dividends to the participant (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Personal income tax on the income of several founders can be transferred in a single payment order.

Filling out 3-NDFL for property deduction for mortgage and interest

Take Sheet A - Income. Here we indicate the data from the 2-NDFL certificate for the reporting period: information about the employer, the total amount of income received, accrued and withheld from personal income tax earnings. If there are several employers, income is recorded separately for each of them.

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In total, you should get a report on 5 sheets. After filling out all the sheets, put the page numbers in order. A sample of the completed declaration is available here . Based on it, you will be able to fill out 3-NDFL for the property deduction for the mortgage for 2020 yourself.

Calculation of tax by a dividend payer participating in other organizations

What tax on dividends must be paid by a tax agent who pays dividends to its founders, and at the same time receives income from participation in another company?

The answer to this question contains clause 5 of Art. 275 Tax Code of the Russian Federation. The amount of tax on dividends of Russian companies and resident individuals is determined by the formula:

Tax amount = K x Tax rate x (D1-D2), where K is the participant’s dividends divided by the total amount of dividends paid by the agent,
D1 – total amount of dividends paid by the agent,
D2 – dividends received by the tax agent at the time of distribution of profits, and not previously taken into account when calculating the tax base.

If the company received more dividends than it paid out, i.e. the result is “minus” - no tax is paid.

For what period can a tax refund be issued when purchasing an apartment?

the maximum amount of the cost of housing, according to which it is permissible to receive a refund, does not exceed two million rubles, regardless of the aspect of what specific amount was spent by the buyer;
The maximum threshold for refunding funds is no more than 260 thousand rubles.

application of the appropriate sample;
a document that confirms the identity of the applicant;
documentary evidence of a previously completed transaction for the purchase of a house or apartment, that is, a certificate of receipt of ownership;
certificate of salary and payment of taxes for a certain period of time;
declaration in accordance with form 3 personal income tax.

26 Jan 2021 etolaw 15095
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Payment order for payment of personal income tax on dividends

General details

A payment order for the payment of personal income tax on dividends to the budget is generated using the Payment order in the Bank and cash desk section – Bank – Payment orders – Create button.

In this case, it is necessary to correctly indicate the type of transaction Tax payment , then the document form takes the form for payment of payments to the budget system of the Russian Federation.

You can also quickly generate a payment order using:

The Payment Assistant in the Dividend Accrual has the Pay button ;
Tax payment assistant through the Bank and cash desk section – Bank – Payment orders – Pay button – Accrued taxes and contributions.

Please pay attention to filling out the fields:

Tax - personal income tax when performing the duties of a tax agent , selected from the Taxes and Contributions directory.

Personal income tax when performing the duties of a tax agent is predetermined in the Taxes and Contributions directory. The following parameters are specified for it:

corresponding KBK code;
text template inserted into the Payment purpose ;
tax account.

If an element is predefined in the directory, then deleting it or changing its parameters is not recommended. If necessary, BukhExpert8 advises creating a new element in the Taxes and Contributions , to which you should specify your settings.

Type of liability – Tax . The choice of the type of obligation affects the BCC, which will be indicated in the payment order;
The order of payment is 5 Other payments (including taxes and contributions) , filled in automatically, as for all tax payments to the budget (clause 2 of Article 855 of the Civil Code of the Russian Federation).

Recipient details - Federal Tax Service

The recipient of personal income tax on dividends is the tax office. The details of the Federal Tax Service must be indicated in the Payment order .

The recipient - the Federal Tax Service, to which the tax is paid, is selected from the Counterparties directory;
Recipient's account - bank details of the Federal Tax Service specified in the Recipient ;

You can use the 1C:Counteragent service, which allows you to automatically fill in and monitor the relevance of the details of government agencies.
If the details are out of date, the 1C: Counterparty will offer to update them in the Counterparties directly from the payment order form. PDF

Recipient's details - TIN , KPP and recipient's name . This data is used to print the payment order form. If necessary, the recipient's details can be edited in the form that opens via the link.

Payment details to the budget

You need to control the data that the program fills in using the Payment details .

It is necessary to check the completion of the fields:

KBK - 18210102010011000110 “Income tax for individuals on income the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation.”

KBK is entered automatically from the Taxes and Contributions directory.

If the KBK is not known, then you can use the KBK Constructor , using the link to the right of the KBK .

OKTMO code is the code of the territory in which the Organization or separate division is registered. The value is filled in automatically from the Organization directory ;
Payer status – 02-tax agent ;
UIN – 0 , because The UIN can only be filled out from data from tax notices or requests for payment of tax (penalties, fines);
Basis of payment - TP payments of the current year , is entered when paying the tax on time;
Tax period – MS-monthly payment , month of receipt of income;
Year – 2018 , the year in which dividends were paid;
Month – 03 , the month in which dividends were paid;

If the program automatically filled in the Tax period according to the rules for personal income tax on wages (indicated the last month), then you must manually change it to the month in which the dividends were paid.

The document number is 0 , since there is no document on the basis of which the payment to the budget is made;
Document date– 0.

Find out more about the details of payments to the budget in the article Payment order details .

Purpose of payment – filled in automatically using a template from the Taxes and Contributions directory. The value can be edited, it is advisable to indicate personal income tax on dividends ;

You can print a payment order by clicking the Payment order . PDF

Tax on income in the form of dividends. Payment procedure

The organization whose shareholders become recipients of payments is responsible for the process itself associated with withholding funds for the budget, as well as processing all documentation.

The management of this company plays the role of tax agent. He must assume responsibility for paying the appropriate income tax.

The procedure for paying income tax is as follows:

The obligatory payment to the tax service is transferred on the day of payment of dividends on shares (for example, preferred shares of Surgutneftegaz or Sberbank).
Employees prepare a certificate with form 2-NDFL. It contains information about the amount of income received and the taxes to which it is subject.
Reporting documentation is submitted to employees of the FMS branch no later than April 1 of the following year after payments are made.

Form 2-NDFL looks like this:

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How to reflect dividends in 2-NDFL?

The company that paid the dividends is the tax agent. This means that it indicates the amount of dividends paid and personal income tax on these dividends according to certificate 2-NDFL.

For example, if the accrued amount of dividends for 2015 was actually paid in May 2021, then this amount of dividends is included in the 2021 tax base. Accordingly, this amount of dividends is reflected in the 2-NDFL certificate for 2021.

The income code when filling out the certificate is code 1010:

How to properly keep personal income tax records in programs 1C 8.3 ZUP 3.0, 1C 8.2 ZUP 2.5 and 1C 8.3 Accounting 3.0 and how to make 6-NDFL calculations without errors, see our online seminars 6-NDFL - Revolution in personal income tax accounting in 1C programs .

How to take into account personal income tax from “non-salary” income (sick leave, vacation pay) in the month of accrual, accounting for personal income tax withheld in the 1C 8.3 ZUP program, see our video:

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