How to fill out line 210 on your 2021 income tax return

Data entered into line 210

The new form and procedure for filling out the income tax return are set out in the Federal Tax Service order No. ММВ-7-3/ [email protected] dated 09.23.2019. In the KND form 1151006 there are several columns 210:

1. In section 1 - KBK. In 2021, the BCC for transferring profitable contributions is 182 1 0100 110.
2. Sheet 02 contains advances accrued for the reporting period.
3. Appendix 3 to sheet 02 contains transactions for the sale of fixed assets, assignments, trust management, etc.
4. Sheet 06 contains investments in untraded securities.
5. In the appendices to sheet 09 - the profits of foreign companies.

Lines 210, required to be completed by all taxpayers: KBK and line 210 of sheet 02.

Column 210 of sheet 02 indicates information about the calculated and accrued advance payment for the previous reporting period. Correct completion of line 210 of the declaration for six months, 9 months and a year depends on the method of paying the advance to the budget - monthly, quarterly or based on actual profit.

IMPORTANT!

Taxpayers with quarterly advances do not fill out cell 210 of sheet 02 in the declaration for the 1st quarter.

Line 210 is a summary of tax advances, that is, the total amount of the contribution of 20%. The payment is divided into:

• contribution to the federal budget in the amount of 3% (it is necessary to fill out line 220 of the profit declaration for the reporting period);
• contribution to the regional budget in the amount of 17% (fill out page 230).

Income tax return: line 210 “Advances”

Let us immediately note that the income tax return, starting with the report for 2021, must be submitted using a new form as amended. Order of the Federal Tax Service dated September 11, 2020 No. ED-7-3/ [email protected] You can download the updated form from the link below:

Find out what indicators have changed in the form in the review from ConsultantPlus. To do this, sign up for a trial demo access to the K+ legal reference system. It's free.

Note that there is more than one line 210 in the income tax return. However, when you ask “income declaration line 210” in a search engine, you obviously mean line 210 of sheet 02. After all, all tax payers, without exception, pay the budget in advance. This means that everyone has to fill out this line (if the work is successful and there is profit, of course). Exception: line 210 for the 1st quarter is not filled in by those who pay only quarterly payments.

In 2021, the income limit for paying quarterly advances was increased to RUB 100 million. for the last 4 quarters (before that, income should not have exceeded 60 million rubles). That is, income for the quarter should not exceed 25 million rubles. If this condition is met, the taxpayer had the right to switch to paying only quarterly advances.

ConsultantPlus experts provided detailed explanations on the application of the new rules in 2021 in their review. If you do not have access to ConsultantPlus, get a trial online access and study the material for free.

However, as of January 1, 2021, this increase has been canceled and taxpayers have returned to the previous rules for paying advances on income tax.

So, what kind of indicator is this - page 210 of sheet 02? It is named and looks like this in the reporting form:

That is, this is the total amount of the advance that you calculated and had to pay based on the results of the last reporting period. They should have paid, not actually paid. It is important!

The line in question is summary, that is, it talks about the total amount of the advance at a rate of 20%. It does not appear in the calculation formulas for other indicators and declaration lines in its own capacity. It is further divided into lines 220 and 230 according to budgets: federal and regional, rates 3% and 17%, respectively. And these two lines are directly involved in calculating the amount to be paid additionally or reduced. They are deducted from the advance payment (or tax, if we are talking about an annual result) calculated for the declared period. This concerns the content of the indicator.

And filling out line 210 of the profit declaration depends on how you pay advance payments.

Let us remember that there are three such methods:

• quarterly;
• monthly with additional payment based on quarterly results;
• monthly from actual profits.

We will not describe each method in detail here, since you can read about them in our articles:

• “Advance payments for income tax: who pays and how to calculate?”;
• “How to calculate monthly advance payments of income tax during the reporting period.”

Let's see how filling occurs with each of the specified advance methods.

The advance is paid monthly and additionally paid quarterly

For monthly payments with quarterly surcharge, fill out as follows:

• 1st quarter - transfer of information from column 320 of the declaration for 9 months of the previous year;
• sheet 02, line 210 of the profit declaration for the half-year (2nd quarter) - the sum of lines 180 and 290 of page 02 of the form for the 1st quarter of the current tax period;
• 9 months - the amount of 180 and 290 pages 02 of the form for half a year;
• year - the sum of 180 and 290 pages 02 of the report for 9 months.

To correctly fill out all fields of your income tax return, use the instructions from ConsultantPlus for free.

to read.

Results

One of the lines with code 210 of the income tax return contains data on tax advances accrued based on the results of the previous reporting period. The data for filling it out must be taken from the declaration for the previous period. It does not matter whether the advances from the previous declaration have been paid in full or not. You need to reflect what was due for payment.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]

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

Tax is transferred based on actual profit

It is filled out in the same way as quarterly mutual settlements, only the information is posted every month.

How to fill out line 210 of the declaration when paying NNP once a quarter

If advance payments are made quarterly, lines 210–230 of the reporting declaration indicate the amount of accrual of tax payments appearing in the previous report included in the current tax year. In practice it looks like this:

Thus, when forming the value of line 210, the accountant is guided by the amount of accrued tax for the past reporting period. It doesn’t matter at all whether the advance has been paid or not; only the amount of accrued income tax should be recorded in line 210.

Data entered into line 220

By analogy with column 210, line 220 of the income tax return on sheet 02 is filled out - accrued advances in the amount of 3% for transfer to the federal budget (clause 1 of Article 284 of the Civil Code of the Russian Federation). The values ​​for the current reporting period are entered into the cell, taking into account the selected method (frequency) of mutual settlements with the budget.

The current page 220 of the income tax return is filled out taking into account information for the previous tax period. Here's how different taxpayers fill it out:

1. For monthly deductions, line 220 includes the advance amount from the form for the previous period and the monthly advance payment to be transferred in each month of the ending quarter of the tax period.
2. When paying tax on the actual profit received, information from the form for the previous month is entered into cell 220.
3. For quarterly settlements, line 220 records the calculated advance according to the previous reporting form and the advances that were accrued based on the results of the desk audit. These payments must be taken into account in the period for which the profit report is submitted.

Here is how column 220 of the income tax return is filled out for monthly settlements with the budget:

1. 1st quarter: we transfer page 330 from the report for 9 months of last year.
2. Half-year, 9 months, year: p. 220 is defined as p. 300 plus p. 190 minus p. 250 from the previous report.

If the taxpayer calculates the budget from actual profitable income, he fills out column 220 using the formula: line 190 minus line 250 from the previous report. In the form for January, column 220 is not filled in for this payment method.

How to check the correctness of data

The report is filled out with a cumulative total from the beginning of the year. For example, when drawing up a declaration for 9 months, you should use the data from sheet 02 of the half-year report for verification.

For verification, control ratios are used:

1. Page 180 - page 210 = (page 270 + 271). The amount of calculated tax, reduced by advance payments, is equal to the amount to be paid additionally.
2. Page 210 = page 180 of the report for the previous quarter + page 290 of the report for the previous quarter.
3. Page 210 = line 220 + 230 + 240. The value according to column 220 of the income tax return in the amount with the value of gr. 230 and 240 coincides with gr. 210.

A sample of filling out line 210 of the declaration for the half-year, with which it is easy to check the control ratios:

Features of filling line 300

Despite the fact that the declaration is compiled quarterly, the data in it is formed from the beginning of the year on an increasing basis. The resulting calculated values ​​of tax and advance amounts are rounded to full rubles in accordance with the rules of mathematics.

If a profit is not received at the end of the quarter, or a loss is made, then the advance amount indicator will be less than zero, the tax is not paid and its amount does not appear in the declaration - the legislator prohibits indicating negative tax indicators for payment.

The data on page 300 is linked to line 190 of Sheet 02, the values ​​of which are involved in calculating advance amounts:

So, on page 300 the amounts of monthly advances for non-taxable income appear, which serve as a guideline for tax payments in the next quarter. On page 300 of the declaration for the 1st quarter, the amount of the advance due for payment in the 2nd quarter is recorded. Advances calculated in the 1st quarter are also reflected in line 190 of Sheet 02.

In the DNNP for the half year, on page 300, advances payable in the 3rd quarter appear. The indicator is calculated as the difference between the values ​​of page 190 declarations for the half year and the 1st quarter.

In DNNP for 9 months. on page 300 indicate advances to be transferred in the 4th quarter, and the amount in the line is formed as the difference between the value of page 190 of Taxpayer Tax for 9 months. and half a year.

Note that the figure on page 300 is the summed value of advances for each month of the quarter, which represents a monthly payment tripled.

But in the declaration generated at the end of the tax period (year), page 300 is not filled out, as are pages 290 and 310. The amount of the taxable income is not indicated in them, since the report is prepared on the basis of the results for the year, and a final tax liability is formed. , adjusted to the amount of advance payments made throughout the entire period. After all calculations are completed, the remaining amount of tax payable is transferred at a time in one payment, and pages 290-310 of Taxpayer Tax for the year remain empty.

Instructions for filling out the line

When filling out your income tax return on line 210, you must remember the following rules:

1. Companies that must pay monthly advances by the twenty-eighth day of each month must indicate the amount of calculated advances in accordance with the declaration for nine months and for the fourth quarter. That is, in line 210, on the second sheet of reporting, the amount of prepayment for nine months and monthly advances paid in the fourth quarter are indicated. If at the end of the year the organization is at a loss, no tax is paid.
2. If in any of the reporting periods the company has a reduction or additional accrual of prepayments based on the results of the audit, these amounts are added or subtracted from line 210 of the income tax.
3. Firms that pay advances only based on the results of reporting periods write down in line 210 the amounts of calculated prepayments for nine months. At the same time, lines from 290 to 310 and from 320 to 340 on the second sheet are left blank
4. Firms that pay monthly advances on income actually received indicate the amount of advances for eleven months in line 210 of the declaration.

In other words, line 210 of the income statement in 2021 is filled out as follows:

• for the 1st quarter - line 320 from the declaration for nine months for 2015;
• for the 2nd quarter - line 180 of the declaration for the first quarter of 2015 plus line 290 of the declaration for the first quarter of 2015;
• for the 3rd quarter - line 180 plus line 290 from the declaration for the second quarter of last year;
• for the 4th quarter - line 180 plus line 290 of the declaration for the nine months of 2015.

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• Line 290 of the income tax return
• Line 290 of the income tax return
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• Fill out line 290 of the income tax return

The procedure for filling out line 210 when calculating advance payments from the actual profit of the enterprise

The principle of filling out line 210 when calculating advance payments from the organization’s actual profit is similar to the principle of indicating quarterly payments in the declaration, however, there is still a slight difference. Since profit-oriented enterprises calculate advance payments on a monthly basis, and accordingly fill out an income tax return on a monthly basis, the scheme for entering information in line 210 during the year looks like this.

Calculation of advances for which line 300 is filled in

As was said, line 300 is filled in only by those organizations that calculate advances monthly with an additional payment based on the results of the quarter. Let's look at what this method is. It is described in Art. 286 Tax Code of the Russian Federation.

Based on the results of the reporting period (quarter) and tax period (calendar year), advance payments and income tax are calculated, respectively. During the reporting period, the advance must be calculated as follows:

If the value of advances is less than zero, then they are not subject to payment and are not included in the declaration.

Tax and advances are calculated without kopecks by rounding them to full rubles using a mathematical method.

It should be noted here that the declaration is filled out on a cumulative basis, that is, it is filled out by summing up the indicators from the beginning of the tax period.