Line 290 of the income tax return for 2019/2020

Lines 010–060 Income and expenses. Profit

On lines 010–050, indicate income and expenses on the basis of which the profit received or loss incurred is calculated. Do not record earmarked receipts and other non-taxable income here, as well as expenses associated with these incomes.

On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.

To line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.

To line 030, transfer the amount of expenses associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include in this amount the expenses reflected in sheets 05 and 06.

Transfer the amount of non-operating expenses and losses to line 040:

• from line 200 of Appendix 2 to sheet 02;

• from line 300 of Appendix 2 to sheet 02.

To line 050, transfer the amount of losses from line 360 ​​of Appendix 3 to sheet 02. Do not include losses reflected in sheets 05 and 06 in this amount.

Calculate the total profit (loss) for line 060:

If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.

Lines 100–130 Tax base

For line 100, calculate the tax base using the formula:

Indicate negative results with a minus sign.

On line 110, indicate losses from previous years. For more information about this, see How to take into account losses of previous years for income taxes.

On line 120, calculate the tax base for calculating tax using the formula:

If there is a negative amount on line 100, enter zero on line 120.

Fill in line 130 if the organization applies regional benefits in the form of a reduced income tax rate. In this case, indicate separately on the line the tax base in respect of which the reduced tax rate is applied.

If the organization is engaged only in preferential activities, line 130 will be equal to line 120.

Lines 140–170 Tax rates

On line 140, indicate the income tax rate.

If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.

On line 150, indicate:

• federal income tax rate. For example, for a standard rate of 2 percent, enter “2–.0–”;

• or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).

On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-."

If the organization applies regional benefits in the form of a reduced income tax rate, indicate the reduced regional tax rate on line 170.

Lines 180–200 Tax amount

On line 190, calculate the income tax paid to the federal budget using the formula:

On line 200, calculate the income tax paid to the regional budget using the formula:

If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.

On line 180, calculate the total amount of income tax using the formula:

Line 320: how to fill

→ → Current as of: November 21, 2021

Line 320 of Sheet 02 () is intended to reflect the amount of monthly advance payments due in the first quarter of the next year. In accordance with the Procedure for filling out an income tax return (), line 320 of Sheet 02 of the declaration is filled out by organizations ():

1. paying;
2. transferring, if from next year they change the method of transferring advances to monthly with a quarterly surcharge.

Organizations paying monthly advances with an additional payment at the end of the quarter fill out line 320 of Sheet 02 in the declaration for 9 months of the reporting year. Organizations paying “actual” advances, but planning to switch to monthly payment with an additional payment at the end of the quarter, must fill out line 320 of the declaration for 11 months (for January - November).

In declarations for other reporting periods, as well as at the end of the year, a dash is placed in line 320 of Sheet 02. The value of line 320 depends on the method of payment of advance payments: Method of payment of advances on income tax Value of line 320 of Sheet 02 Monthly advance payments with additional payment based on the results of the quarter p.320 of Sheet 02 of the declaration for 9 months of the reporting year = p.290 of Sheet 02 of the declaration for 9 months of the reporting year Advance payments based on actual profit when switching from the next year to “monthly-quarterly” payment of advances, page 320 of Sheet 02 of the declaration for 11 months (for January - November) of the reporting year = page 180 of Sheet 02 of the declaration for 9 months ( for January - September) - page 180 of Sheet 02 of the declaration for 6 months (for January - June) If you receive a value less than zero or equal to zero, you must put a dash in line 320, i.e.

Lines 210–230 Advance payments

On lines 210–230, indicate the amounts of advance payments:

• on line 220 - to the federal budget;

• on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Lines 210–230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.

Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:

• the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);

• the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).

Situation: how to fill out lines 210–230 in the half-year income tax return? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.

In lines 210–230, enter the data from lines 180–200 of the declaration for the first quarter.

In lines 210–230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180–200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180–200, and not lines 290–310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.

The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the 2nd–4th quarters of last year and for the 1st quarter of the current year. And if sales revenues do not exceed an average of 15 million rubles. for each quarter, then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290–310.

In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270–271) or reduced (lines 280–281), it is necessary to take into account the indicators of lines 180–200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210–230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180–200, but the difference minus the overpayment resulting from the results of the first quarter.

Determine the balance of settlements with the budget in the half-year declaration using the formula:

If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290–310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card on time, inform him about the transition to quarterly payment of advances.

This follows from paragraphs 2–3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:

• based on the results of the first quarter, the organization made a profit;

• According to the results of the first quarter, the organization suffered a loss.

Organizations that pay tax monthly based on the actual profit received or quarterly indicate on lines 210–230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180–200 of the previous declaration. In the declaration for the first reporting period, lines 210–230 are not filled in.

In addition, regardless of the frequency of tax payment, on lines 210–230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to Sheet 02 for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation) , as well as at the head office of the organization.

This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Situation: how to fill out lines 180–210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.

On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.

The organization's transition to monthly payment of tax does not affect the completion of these lines. The fact is that the income tax return only needs to reflect the accrual of tax and advance payments. Actual settlements with the budget (in particular, the order of transfer and the amount of transferred advance payments) are not shown in the declaration.

Therefore, fill out lines 180–200 in the general order:

• on line 180, indicate the total amount of income tax;

• on line 190 (200) - income tax paid to the federal (regional) budget.

This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

On lines 210–230, indicate the total amount of advance payments:

• accrued for nine months. In this case, these are the amounts indicated on lines 180–200 of the declaration for nine months;

• declared for payment in the fourth quarter. These are the amounts indicated on lines 290–310 of the declaration for nine months.

Important: since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, fill out and submit an updated declaration nine months in advance.

This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280–281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (clause 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.

See examples of how advance tax payments should be reflected in the income tax return if:

• The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases;

• The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases:

• The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss.

Income tax: when and by whom line 290 is not filled in

Sheet 02 is summary, because data is entered into it based on the values ​​​​specified in the appendices and other sheets of the tax return. In sheet 02, most taxpayers fill out line 290 of the income tax return, which is reserved for information about the amount of advances payable during the next reporting period.

But there are exceptions to these.

Line 290 is not filled in:

• Companies that pay advances only quarterly. These, in particular, include companies whose quarterly sales income for the last IV quarter did not exceed 25 million rubles, as well as budgetary/autonomous/non-profit institutions, foreign companies operating through representative offices in the Russian Federation, participants in production sharing agreements, simple and investment partnerships (clause 3 of article 286 of the Tax Code of the Russian Federation).

ATTENTION! In 2021, there is an increased limit to 100 million rubles on income for the 4 quarters preceding the period for submitting the declaration. If the average quarterly income does not exceed 25 million rubles, you have the right to switch to paying quarterly advances. Will the income limit remain at 25 million rubles? per quarter in 2021, read here.

Find out more about the innovations in the Review from ConsultantPlus experts. If you don't have access to the system yet, get a trial demo access for free.

• Companies that, from the beginning of the tax period, switched to monthly transfers of advances calculated based on actual income received.

Thus, line 290 of the profit declaration will be generated only by those taxpayers who make quarterly tax payments and also pay monthly advances during the quarter following the reporting period.

An example of filling out an income tax return for the 1st quarter can be found here.

Lines 240–260 Tax outside the Russian Federation

On lines 240–260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.

Separately reflect the amount included in the tax payment:

• to the federal budget - on line 250;

• to the budget of a constituent entity of the Russian Federation - on line 260.

On line 240, calculate the total amount of creditable tax using the formula:

Lines 270–281 Tax to be paid additionally or reduced

Using lines 270–281, calculate the amount of tax to be paid additionally or reduced.

On line 270, calculate the amount of tax to be paid additionally to the federal budget:

On line 271 - additional payment to the regional budget:

If the results are zero, put zeros on lines 270 and 271.

If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.

On line 280, calculate the amount of tax to be reduced to the federal budget:

On line 281 - the amount to be reduced to the regional budget:

Lines 290–340 Monthly Advance Payments

Fill in lines 290–310 if the organization transfers income tax monthly based on the profit received in the previous quarter. However, do not fill out these lines in your annual declaration.

For organizations that do not have separate divisions, the advance payment to the federal budget (line 300) is calculated using the formula:

For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, see How to pay income tax if an organization has separate divisions and How to draw up and submit an income tax return if an organization has separate divisions.

Calculate the advance payment to the regional budget on line 310 using the formula:

Calculate the total amount of monthly advance payments on line 290 using the formula:

If the amounts are negative or equal to zero, there is no need to transfer advance payments.

Complete lines 320–340 if the organization:

• transfers income tax monthly based on the profit received in the previous quarter.

• Fill out these lines only in the declaration for nine months;

• transfers income tax monthly based on actual profit. Fill out these lines in the declaration for 11 months if the organization plans to pay tax monthly starting next year based on the profit received in the previous quarter.

For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:

• to the federal budget - on line 330;

• to the regional budget - on line 340.

Calculate the total amount of monthly advance payments on line 320 using the formula:

Formulas for calculating advance payments

The procedure for calculating advance payments paid by taxpayers on a monthly basis is described in detail in paragraph 2 of Art. 286 Tax Code. Thus, based on the results of each reporting period, taxpayers are required to calculate the amount of payment in advance depending on the tax rate and the amount of income that is subject to taxation and calculated incrementally from the beginning of the year until the end of the reporting period. The amount of the advance payment, paid monthly, is calculated by the taxpayer throughout the entire tax period.

The amount of monthly advance payments depends on the reporting period in which they are paid:

1. In the first quarter, the amount of the advance payment paid each month is equal to the amount of the advance paid in the fourth quarter of the previous tax period.

API = APIVpr,

Where:

API - the amount of the advance payment paid monthly according to the declaration for the first quarter;

APIVpr - the amount of the advance payment paid monthly according to the declaration for the fourth quarter of the previous year.

To check: in the declaration for the 3rd quarter of the previous year, page 290 = page 320.

1. In the second quarter, the amount of the advance payment paid monthly is equal to the 3rd part of the amount of the advance payment calculated in line 180 of the declaration for the first quarter.

APP = NAPI / 3,

Where:

APII - the amount of the advance payment paid monthly during the second quarter;

NAPI - tax payment accrued in the declaration for the first quarter (p. 180).

1. In the third quarter, the amount of the advance payment paid monthly is equal to the 3rd part of the difference between the amounts of accrued advance payments in the declarations for the half-year and the first quarter.

APIII = (NAPP – NAPI) / 3,

Where:

APIII - amount of advance payment paid monthly during the third quarter;

NAPP - tax payment accrued in the declaration for the half-year (p. 180);

NAPI - tax payment accrued in the declaration for the first quarter (p. 180).

To check, the difference between the values ​​of lines 180 for the current and previous reporting periods is considered:

• if it is greater than 0, then the value of this difference corresponds to the amount specified in page 290;
• if it is 0 or negative, then page 290 = 0.

About the calculation of advance payments for the 3rd quarter, read: “Advances for income tax for the 3rd quarter - calculation and payment.”

1. In the fourth quarter, the amount of the advance payment paid monthly is equal to the 3rd part of the difference between the amounts of accrued advance payments in the declarations for 9 months and half a year.

APG = (NAP9 – NAPP) / 3,

Where:

APG - amount of advance payment paid monthly during the fourth quarter;

NAP9 - tax payment accrued in the declaration for 9 months (p. 180);

NAPP - tax payment accrued in the declaration for the six months (p. 180).

To check, the difference between the values ​​of lines 180 for the current and previous reporting periods is considered:

• if it is greater than 0, then the value of this difference corresponds to the amount specified in page 290;
• if it is 0 or negative, then page 290 = 0.

The amount of advance accruals made in the declaration for 9 months for the fourth quarter (p. 290) is reflected in the same amount in the same document in accruals for the first quarter of the next year (p. 320).

If, as a result of such calculations, the amount of the advance payment is equal to 0 or negative, then no payments are made in the corresponding quarter.

If you have access to ConsultantPlus, check whether you have correctly determined the amount of advances for income tax. If you don't have access, get a free trial of online legal access.

For examples of the above numerical calculations, see the article “How to calculate monthly advance payments for income taxes during the reporting period .

Subsection 1.1

In Section 1, Subsection 1.1 is not filled in:

• non-profit organizations that do not have an obligation to pay income tax;

• organizations are tax agents that are not payers of income tax and submit declarations with location codes 231 or 235.

In the “OKTMO code” field, indicate the code of the territory in which the organization is registered. This code can be determined using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (indicating the inspection code).

In the cells on the right that remain empty, put dashes.

On line 030, indicate the budget classification code (BCC), by which the organization must transfer tax to the federal budget, and on line 060, indicate BCC for transferring tax to the regional budget. It is convenient to determine these codes using a lookup table.

In line 040, transfer the amount of tax to be paid additionally to the federal budget from line 270 of sheet 02.

To line 050, transfer the amount of federal tax to be reduced from line 280 of sheet 02.

In line 070, transfer the amount of tax to be paid additionally to the regional budget from line 271 of sheet 02.

In line 080, transfer the amount of regional tax to be reduced to the regional budget from line 281 of sheet 02.

Results

Line 290 needs to be filled out only for those income tax payers who make quarterly payments on it and also pay monthly advances during the quarter following the reporting period. When calculating the value that falls on line 290, you should proceed from the specific reporting period in which the declaration is submitted. However, most calculation indicators require data from declarations for previous periods.

The essence of accruing an advance payment is that its amount is equal to the income tax attributable to the last quarter of the reporting period.

Read about the specifics of calculating advance payments through a responsible division in the article “An example of calculating advance payments for income tax through a responsible division.”

Sources:

• Tax Code of the Russian Federation
• Profit Order of the Federal Tax Service dated September 11, 2020 No. ED-7-3/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Features of reflecting trade fees

The form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following.

Indicate the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when reporting tax paid (withheld) abroad that is offset against income taxes. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is

In addition, when filling out line 230 of sheet 02, reduce the amount of accrued advance payments by the amount of the trade fee reflected in the tax return for the previous reporting period. That is

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.

For information on how trade taxes are reflected by organizations with separate divisions, see How to prepare and submit an income tax return if an organization has separate divisions.

How to submit a tax return

Submission of a tax return on profits is carried out in accordance with the provisions of Art. 289 Tax Code. The form in force since the reporting campaign for 2021 has been updated by order of the Federal Tax Service of Russia dated September 11, 2020 No. ED-7-3/ [email protected]
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The declaration, in addition to section 1 (and its mandatory subsection 1.1), includes sheets 01 (title) and 02, as well as appendices (1 and 2) to sheet 02.

Companies that pay monthly advances, calculated on the basis of actual income on an increasing basis from the beginning of the year, submit a tax return in the above composition at the end of each quarter (I, II, III) and for the year. Based on the results of intermediate months (for 1 month, for 2, 4, 5, 7, 8, 10, 11 months), declarations are provided in the following composition: sheets 01 and 02, subsection 1.1 of section 1.

Tax returns can be filed in paper form by all taxpayers, except those recognized as the largest. Such taxpayers are required to submit returns in electronic format.

Declarations are submitted before the 28th day of the month that follows the reporting period (clause 3 of Article 289 of the Tax Code of the Russian Federation). At the same time, companies paying monthly advances submit a declaration no later than the payment deadline for such payments, which is also equal to the 28th day of the month following the period based on the results of which the calculation was made (clause 1 of Article 287 of the Tax Code of the Russian Federation).

At the end of each reporting period, the amounts of advance payments paid monthly during such period are counted when making the payment of the next advance payments calculated based on the results of the reporting period. Advance payments based on the results of the reporting period are counted against the payment of income tax based on the results of the next period (Clause 1, Article 287 of the Tax Code of the Russian Federation).

Read more about calculating advances in the material “Advance payments for income tax: who pays and how to calculate?” .

Features in the Republic of Crimea and Sevastopol

Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.

Organizations in Crimea and Sevastopol can receive the status of participants in the free economic zone. If such status exists, in sheet 02 and in appendices 1–5 to sheet 02 of the tax return, in the “Taxpayer Identification” field, code “3” must be indicated (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3/3253).

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Reasons for the special approach to advances in the income tax report for the 1st quarter

When preparing an income tax return for the first reporting period of the year, difficulties may arise when filling out lines 210 and 290, located on sheet 02. Both lines are intended for information about tax advances:

• 210 — accrued for the reporting period;
• 290 - accrued for payment in the quarter following the reporting period.

Why do questions arise when entering data into the specified lines? For the first quarter report, rules apply that differ from those applied for other periods of the year:

• The calculation of advances payable during the first quarter is made when calculating the tax for 9 months of the previous year, and not in the fourth quarter.
• The figures entered in line 290 of the report for the first quarter, unlike other periods, are not determined by calculation.

Let's try to figure out why exactly these rules apply and where to take the numbers for lines 210 and 290 when calculating income tax for the 1st quarter of 2021.