When is line 090 filled out in the 6-personal income tax form?

General rules for filling out line 090 in 6-NDFL

Line 090 is the last line from the first section of 6-NDFL.
According to the general rules for forming a section of combined information, it is filled in with a cumulative total. Since the data indicated on line 090 does not need to be divided by tax rates, the line appears in one report only once (unlike data on lines 010–050). The indicator included in the line is formed as the sum of all returns of previously withheld personal income tax made by the agent company in favor of individual payers according to the standards of Art. 231 of the Tax Code of the Russian Federation (letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538).

Let us recall that according to the order contained in Art. 231 of the Tax Code, the tax agent must return to the individual those amounts of personal income tax that he, for some reason, withheld in excess of what was necessary. In this case, the return must also follow a certain order:

• the agent is obliged to inform the individual that excess tax has been withheld from the latter;
• To receive a refund, an individual must submit a written application for a personal income tax refund to the agent;
• in the case of recalculation of personal income tax amounts for an individual when changing tax status (from non-resident to resident), the refund of tax that could not be offset by the end of the year should be carried out not by the employer who withheld the tax, but by the Federal Tax Service, to which the individual applies independently (clause 1.1 of Art. 231 NK).

The procedure for filling out line 090 of form 6-NDFL

6-NDFL - line 090 is provided for including in the report information about personal income tax refunds to individual taxpayers. We will tell you in our material how to fill out this line and what nuances need to be taken into account.

General rules for filling out line 090 in 6-NDFL

Nuances of forming line 090

Results

General rules for filling out line 090 in 6-NDFL

Line 090 is the last line from the first section of 6-NDFL. According to the general rules for forming a section of combined information, it is filled in with a cumulative total. Since the data indicated on line 090 does not need to be divided by tax rates, the line appears in one report only once (unlike data on lines 010–050).

The indicator included in the line is formed as the sum of all returns of previously withheld personal income tax made by the agent company in favor of individual payers according to the standards of Art. 231 of the Tax Code of the Russian Federation (letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538).

Let us recall that according to the order contained in Art. 231 of the Tax Code, the tax agent must return to the individual those amounts of personal income tax that he, for some reason, withheld in excess of what was necessary. In this case, the return must also follow a certain order:

• the agent is obliged to inform the individual that excess tax has been withheld from the latter;
• To receive a refund, an individual must submit a written application for a personal income tax refund to the agent;
• in the case of recalculation of personal income tax amounts for an individual when changing tax status (from non-resident to resident), the refund of tax that could not be offset by the end of the year should be carried out not by the employer who withheld the tax, but by the Federal Tax Service, to which the individual applies independently (clause 1.1 of Art. 231 NK).

Nuances of forming line 090

When entering information in line 090 of the 6-NDFL report, you need to consider the following:

1. When creating line 090, the tax agent should include there all amounts of tax returned to individuals in the current period, including those refunds that were made for excessive deductions in previous periods (letters of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538, dated July 17, 2017 No. BS-4-11/ [email protected] ).
2. The amount of personal income tax that is subject to refund from the Federal Tax Service under clause 1.1 of Art. 231 of the Tax Code, in 6-NDFL the employer who withheld this tax is not entered. Please note that this aspect has not yet been specifically specified by the Federal Tax Service. However:

• clause 1.1 art. 231 of the Tax Code directly provides for the independent filing of a declaration by an individual taxpayer for the return of such personal income tax (i.e., this should not be done by a tax agent);
• in the title and procedure for filling out line 090 (the procedure was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ) we are talking specifically about the personal income tax that was returned only by the tax agent himself.

Based on these standards, we can conclude that in the event of personal income tax, the employer does not reflect the refund in line 090 due to a change in the tax status of the payer.

1. The amount of special deductions provided to an individual taxpayer (for example, property) as a general rule does not fall into line 090. This follows from the procedure for filling out the declaration and from the differences between deduction and refund, following from the content of Art. 220 and 231 NK. In accordance with the order of filling in lines 040 and 070 of the report, the provided deductions will already be taken into account. Thus, additional inclusion of the results of calculation of deductions in line 090 will lead to distortion of the data in 6-NDFL.

For information on filling out line 070, see the material “Procedure for filling out line 070 of form 6-NDFL.”

Read about line 040.

An exception would be the case when, despite the individual’s request for a deduction (in the manner set out in paragraph 8 of Article 220 of the Tax Code of the Russian Federation), the agent company for some reason did not provide this deduction and still withheld the tax unnecessarily. Then the actual refund of this tax to an individual must be reflected as part of the indicator on line 090 in 6-NDFL.

Example

Employee Smolenskaya A.S. brought a notice of property deduction in February. Smolenskaya’s salary is 9,500 rubles. In January, the accountant withheld 1,235 rubles from the employee’s salary. Since February, the accountant has stopped withholding income tax from Smolenskaya’s salary. Smolenskaya wrote an application for a refund of over-withheld income tax, which was returned to her on March 5. The accountant filled out 6-personal income tax for the 1st quarter as follows (conditionally we take only the salary of this employee):

Page 020 - accrued income for January-March: 9,500 × 3 = 28,500.

Page 030 - the employee’s deductions in connection with the use of the property deduction are equal to the amount of income for January-March: 28,500.

Page 040 — calculated tax for the 1st quarter: 0, since a property tax deduction was applied to income from the beginning of the year.

Page 070 - tax withheld in the 1st quarter: 1,235 rubles, since in January 2021 the accountant withheld tax from Smolenskaya A.S.

Page 090 - tax returned by the tax agent: 1,235 rubles, excessively withheld income tax of Smolenskaya A.S., which the company returned to her on March 5.

Section 2 will look like this:

Since the salary for March 2021 will be paid in April, it does not fall into section 2 of 6-NDFL for the 1st quarter.

You will find complete instructions on how to fill out line 090 when an employee receives a property tax deduction in the article “Reflection of property deduction in form 6-NDFL (nuances).”

Formation of line 090 Section 1 of form 6-NDFL

Line 090 “Amount of tax returned by the tax agent” is intended to display those personal income taxes that were returned to individuals who paid this tax earlier. The procedure for filling out line “090” depends on the basis on which the tax refund was made.

General rules for filling out line 090

Line “090” is the information field that completes Section 1 of form 6-NDFL. In accordance with the general procedure for filling out the “Generalized Indicators” section, the contents of line “090” are also indicated with a cumulative total.

Since data on returned taxes does not depend on fluctuations in the tax rate, line “090” appears in the 6-NDFL report only once, while lines 010-050 are filled in as many times as the interest rate has changed.

According to the standards of Article 231 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/4538 dated March 18, 2021), the procedure for refunding funds withheld as income tax is determined.

Also, based on the standards of the same article, the tax agent is obliged to reimburse the individual for the amount of personal income tax that he withheld in excess of the required minimum.

The refund process is subject to a special procedure:

• the tax agent, who is also the employer, is obliged to inform the employee that excess income tax has been withheld from his income;
• in order to receive a refund, the employee must write an application for a personal income tax refund;
• if an individual changes his tax status (resident/non-resident of an organization), then the personal income tax refund will occur not through the employer, but through the tax authority, to which the individual must apply independently in accordance with paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation.

Features of filling out line 090

There are a number of special requirements that must be taken into account when generating line 090 of Section 1 of the 6-NDFL declaration:

1. In line 090, the tax agent is required to enter data not only on all personal income tax returns made in favor of individuals for the current quarter (reporting period), but also indicators of all deductions in excess of the norm that occurred in previous reporting periods from the beginning of the year (Letter of the Federal Tax Service of the Russian Federation No. BS -4-11/4538 dated March 18, 2021 and Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/ [email protected] dated July 17, 2021).
2. If the refund of income tax is carried out not by the employer, but by the tax service authority (clause 1.1 of Article 231 of the Tax Code of the Russian Federation), then such personal income tax will not appear in the report. At the moment, the Federal Tax Service does not provide specific instructions for this case, however: a) paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation provides for an individual taxpayer to independently apply for a refund of such tax (not through an employer); b) the very name of line 090 “Amount of tax returned by the tax agent” implies exactly the personal income tax that was withheld and returned by the employer. This procedure follows from the Order of the Federal Tax Service of Russia MMV-7-11 / [email protected] dated October 14, 2015. Therefore, if, after withholding personal income tax, an employee changes his tax status, the employer has the right not to recalculate and reflect the return data in the 6-personal income tax return.
3. If an employee has the right to special deductions (for children or property), such indicators are not indicated in line “090”. This procedure follows from Articles 220 and 231 of the Tax Code of the Russian Federation, which explains the differences between deductions and refunds. Tax deductions are reflected in lines “040” and “070” of Section 1 of Form 6-NDFL, and entering these data in line “90” will entail deliberate distortion of data, which means errors in the declaration, and subsequent fines.

Reflection of the returned personal income tax in line 090 using an example

The last paragraph from the previous part has an exception in the case when an employee of an organization who has the right to deductions (clause 8 of Article 220 of the Tax Code of the Russian Federation) ultimately does not receive them, and the employer still withholds tax in excess of the norm. The return of only such personal income tax should be reflected in the 6-NDFL report in line “090”.

Example:

An employee of the Yaz organization, A. A. Antonova, wrote an application in February to receive the tax deductions due to her. Antonova's salary is 9,500 rubles. In January 2018, the accountant withheld personal income tax from Antonova’s income in the amount of 1,235 rubles.

As of February 2021, income tax was no longer withheld from the income of employee Antonova. On her application for a refund of overwithheld tax, a material response was received on March 5, 2018. For the first quarter of 2021, the accountant must fill out the report on Form 6-NDFL as follows:

• line “020” - Antonova’s salary for January, February and March 28,500 rubles (9,500 rubles × 3 months);
• line “030” - property tax deduction is equal to the amount of income for 3 months: 28,500 rubles;
• line “040” - calculated tax “0”, since from the beginning of the year property deductions have been applied to employee Antonova;
• line “070” - withheld tax of 1235 rubles, withheld from the employee’s income in January;
• line “090” - returned tax in the amount of 1235 rubles, which was over-withheld in January and returned on March 5, 2018.

Section 2 will be filled out as follows:

line 100 : 01/31/2018 - payroll for January 2021 line 110

Source: https://glavbuhx.ru/ndfl/6-ndfl/formirovanie-stroki-090-razdel-1-formy-6-ndfl.html

Line 090 of the 6-NDFL calculation form: what does it include?

A tax agent is an employer or customer under a GPC agreement (legal entity or individual entrepreneur), who is obliged to withhold personal income tax from individual taxpayers. For ease of understanding, we will simply refer to the tax agent as the agent or employer.

The calculation of the amounts of personal income tax calculated and withheld by the agent, Form 6-NDFL, was approved by the tax authorities (Federal Tax Service order No. ММВ-7-11 dated October 14, 2015/ [email protected] ). The calculation is filled out and submitted quarterly to the Federal Tax Service at the employer’s place of registration.

Line 090 is the very last line of the 1st section. It is called "Amount of Tax Refunded by Agent". From the name it is clear that the result of this line is the entire tax that the agent returned to all his employees in accordance with the requirements of Art. 231 Tax Code of the Russian Federation.

What does it include - line 090 6-NDFL contains all the returned tax that the agent, for some reason, unnecessarily withheld from his employees.

The accountant needs to calculate line 090 when the employer withheld more personal income tax than he calculated, or retroactive deductions were provided.

Refunds of overpaid tax amounts are made by the agent at the expense of personal income tax payable to the budget in the following months, both for a specific taxpayer and for another. This position is shared by the tax authorities (letter from the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected] ).

If the accrued income of an individual for the previous months of the reporting year is enough to provide a deduction, then personal income tax does not need to be returned. The agent will simply reduce the income by the deductions provided and will not withhold tax. Then line 090 does not indicate anything.

It should be noted that filling out line 090 in 6-NDFL is not for individual individuals, but for the agent as a whole.

How to fill out line 090? In what cases is it not required to be filled out?

In line 090, data is entered on an accrual basis from the beginning of the reporting year. When forming this indicator, all personal income tax returns made during the reporting period are taken into account. Moreover, this line includes even those returns for which deductions were made in earlier periods. This position is confirmed by letter of the Federal Tax Service dated July 17, 2017 No. BS-4-11/ [email protected]

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For example, Rassvet LLC, guided by Art. 231 of the Tax Code of the Russian Federation, in March 2018, returns to mechanic Petrov I.S. the overly withheld tax from the income he received in November 2021 in the amount of 1950 rubles. This amount should be included in line 090 for the 1st quarter of 2021, section 1 of form 6-NDFL. In section 2 the amount is 1950 rubles. not reflected. In this case, the updated 6-NDFL for 2021 will not be submitted. But the employer is required to submit an update on Form 2-NDFL for 2021.

If the tax refund is made by the Federal Tax Service, then the agent who erroneously withheld this tax more than required does not need to fill out line 090. This happens in cases where an individual applies to the Federal Tax Service in person at the end of the year with a declaration in Form 3-NDFL, for example, to receive a social deduction.

In addition, the taxpayer must contact the tax office, and not the employer, when acquiring the status of a resident of the Russian Federation. This procedure is clearly stated in the legislation (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

How to fill out section 1 of form 6-NDFL: let’s look at an example

At Rassvet LLC for the 1st quarter of 2021, wages were accrued to 25 employees in the amount of 2,250,000 rubles, including dividends of 17,000 rubles.

For this period, employees were provided with tax deductions in the amount of 103,000 rubles.

In addition, in March 2021, Petrov I.S. was returned the excessively withheld personal income tax in the amount of 1950 rubles.

So, Rassvet LLC accrued and withheld personal income tax in the amount of 279,110 rubles. ((2,250,000 − 103,000) × 13 / 100), including a tax of 2,210 rubles was withheld from dividends. (17,000 × 13/100).

According to the lines of the declaration, the accountant must fill out:

• Line 020 “Amount of accrued income” - 2,250,000.
• Line 025 “Including the amount of accrued income in the form of dividends” - 17,000.
• Line 030 “Amount of tax deductions” - 103,000.
• Line 040 “Amount of calculated tax” - 279,110.
• Line 045 “Including the amount of calculated tax on income in the form of dividends” - 2210.
• Line 050 “Amount of fixed advance payment” - 0.
• Line 060 “Number of individuals who received income” - 25.
• Line 070 “Amount of tax withheld” - 279,110.
• Line 080 “Tax amount not withheld by the tax agent” - 0.
• Line 090 “Amount of tax returned by the tax agent” – 1950.

***

So, we learned when to fill out line 090 in 6-NDFL. Let us remind you that when creating a line, the tax agent takes into account the entire personal income tax refund made in a given reporting period for all individual taxpayers. The reason why the agent withheld tax unnecessarily (an error, a software product failure, the accountant losing the deduction application) does not matter when returning personal income tax. When changing the tax status to “resident of the Russian Federation”, tax refunds are made only by the tax authority. This is directly provided for by the Tax Code of the Russian Federation.

Filling out line 090 in 6-NDFL for 2018

Please note the procedure for filling out line 090 in 6-NDFL for 2018. In general, there are no difficulties here:

• Column 090 is filled out only in the reporting period when you received a statement and evidence from the employee that he is entitled to a deduction. This explanation is in the letters of the Federal Tax Service dated 03/18/2016 No. BS-4-11/4538, dated 07/17/2017 No. BS-4-11/ [email protected]

For example, since February 2021, an employee has the right to deduct a child, but she provided all the documentation to the organization only in August. Therefore, the accountant will return all the overpaid tax to her, starting in February, but in 6-NDFL in line 090 she will reflect this only in the 3rd quarter of 2021.

• If a company returned personal income tax or part of it to several employees, then a breakdown is not required, everything is written in one amount. Likewise, there is no need to separate income returns at different rates, if any;
• Data for 090 are summarized throughout the year.

For example, there was a return in the 2nd quarter, and then another in the 3rd. So, in the report for 9 months, enter the total amount from two returns;

• The money that the tax office returned to your employee is not shown. This fact does not concern the enterprise at all;
• If you make required deductions to the employee and there are no overpayments of income, then line 090 is not filled in. It is intended exclusively for personal income tax amounts that the company once overpaid and then returned to the employee.

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How to fill out line 090

We found out what line 090 means in form 6-NDFL. Now we will tell you the nuances of filling it out.

Important articles on the topic:

Firstly, line 090 reflects all amounts returned by the tax agent. It does not matter when the tax was excessively withheld: in the current or previous tax period. The main thing is that the return was made in the current reporting (settlement) period (Letters of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538, dated July 17, 2017 No. BS-4-11 / [email protected] ).

Secondly, the tax agent indicates in his report only those amounts that he himself returned to the individual. If the tax refund is carried out by the tax authority, the employer does not fill out line 090. This is natural, because the employer may not even know about such a return. Including when changing tax residence, the employer is not required to issue a tax refund.

Thirdly, line 090 reflects not deductions, but personal income tax returns. To reflect deductions, a separate line 030 is provided. It reflects all provided deductions, including special ones. There is no need to reflect deductions in line 090, as this will lead to distortion of the calculation results.

Fourthly, if a tax refund is made in the middle of the year and is associated with the recalculation of tax deductions, then there is no need to submit updated calculations for previous quarters:

Line 090 in 6-NDFL: example

Let's see with the help of an example when line 090 is filled out in 6-NDFL in 2021.

Example. Monthly salary of D.P. Telegina is 35,000 rubles (income - 4550 rubles). Payment of income in the company where this employee works occurs on the 6th of the next month.

• For the first half of 2021, Telegina received - 210,000 rubles, personal income tax - 27,300 rubles;
• For 9 months of 2021, Telegina’s income was 315,000 rubles, personal income tax – 40,950;
• In September, after paying her August salary, Telegina submitted a statement in which she indicated a deduction of 500,000 rubles due to her from the beginning of the year in connection with the purchase of housing.

Let's look at the features of registration of 090 in 6-NDFL.

Half-year report (2nd quarter) 2021:

Report for 9 months (Q3) 2021:

As for Section 2, everything is unchanged there, but in 6-NDFL for 2021, column 140 will contain 0, because the deduction exceeds the payments and the tax is not transferred.

Line 090 in 6-NDFL: when it is filled out, what it means, example

Read when and how to fill out line 090 in the 6-NDFL calculation.
We told you what to include in this line, how to recalculate other calculation indicators, and whether an adjustment needs to be submitted. We also welcomed an example of filling out line 090. In line 090 of form 6-NDFL, tax agents reflect the amount of tax returned to employees. This row is linked to other report metrics. They will have to be recalculated when filling out line 090. Let's figure out how to do this.

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What is reflected in line 090 of form 6-NDFL

Line 090 is located in the first section of form 6-NDFL. This means that it is filled out in the same order as the entire section 1, that is, on a cumulative basis from the beginning of the year.

The data on line 090 does not need to be separated by tax rates. Therefore, the line is located in the final part of the first section and is filled in only once. Including if the tax agent filled out the first few sections with different tax rates.

In line 090, include all tax returned by the tax agent since the beginning of the year on the basis of Article 231 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538). These are amounts that the employer, for some reason, withheld from employees in excess of what was necessary.

Example

In January and February 2021, the accountant calculated the employee’s salary, withheld it and transferred personal income tax. In March, the employee brought a notice of property deduction. The accountant returns to the employee the personal income tax withheld in January and February. He will indicate the amount of the refunded tax in line 090 of the calculation in form 6-NDFL.

Let us recall the procedure for returning excessively withheld personal income tax:

• The tax agent is obliged to inform the employee in writing about the excessive tax withholding,
• An individual writes an application for the return of excessively withheld personal income tax,
• The tax agent returns the tax.

Overpayment of personal income tax may occur due to accounting errors or lack of documents to provide a deduction. And also due to a change in the tax status of an individual, that is, a change in tax residence.

In this case, the tax agent has no right to make a personal income tax refund. The tax is returned by the Federal Tax Service upon the application of an individual (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

With such a return, the employer does not make any notes in line 090.

How to fill out line 090

We found out what line 090 means in form 6-NDFL. Now we will tell you the nuances of filling it out.

Firstly, line 090 reflects all amounts returned by the tax agent. It does not matter when the tax was excessively withheld: in the current or previous tax period. The main thing is that the return was made in the current reporting (settlement) period (Letters of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538, dated July 17, 2017 No. BS-4-11 / [email protected] ).

Secondly, the tax agent indicates in his report only those amounts that he himself returned to the individual. If the tax refund is carried out by the tax authority, the employer does not fill out line 090. This is natural, because the employer may not even know about such a return. Including when changing tax residence, the employer is not required to issue a tax refund.

Thirdly, line 090 reflects not deductions, but personal income tax returns. To reflect deductions, a separate line 030 is provided. It reflects all provided deductions, including special ones. There is no need to reflect deductions in line 090, as this will lead to distortion of the calculation results.

Fourthly, if a tax refund is made in the middle of the year and is associated with the recalculation of tax deductions, then there is no need to submit updated calculations for previous quarters:

Line 090 in 6-NDFL when filled out >>>

Example of filling out line 090 of form 6-NDFL

Now let’s show how to fill out line 090 in the 6-NDFL calculation using an example.

The accountant pays the employee a salary in the amount of 28,000 rubles.
per month. The employee does not receive standard tax deductions. In the calculation of 6-NDFL for the first quarter of 2021, the accountant reflects the following data: Line How filled in

In April, the accountant paid the employee his salary for March, withheld and transferred the tax.
And after that, the employee brought a notice of property tax deductions and an application for the return of excessively withheld personal income tax. In the half-year calculation, the accountant will reflect the following data: Line How filled in

In reality, the amounts in lines 070 and 090 will not be equal, because there are other employees who also receive income and tax is withheld. But we showed the order of formation of line 090.

There is no need to send an adjustment to the 6-NDFL calculation for the first quarter, since section 1 is filled out with a cumulative total from the beginning of the year.

Please note that no adjustment is required only when the tax refund is made by recalculating deductions. After all, at the time of drawing up the initial report there were no errors.

Tax refunds are made “based on newly discovered circumstances,” to use legal language.

If a tax refund is made due to an error, then you need to submit an updated calculation, because the primary one contained an error.

Source: https://www.RNK.ru/article/215932-stroka-090-v-6-ndfl

What is reflected in this line

How to fill out this line, depending on the taxation method. Cell number 090 is the last one in section 1 of the calculation in Form 6 of personal income tax. Like the entire section, it is filled in with a cumulative total from the beginning of the calendar year to the end of the reporting period. The procedure for filling out is the same as section 1.

There is no need to decipher the value indicated here based on income tax rates, so an equal indicator is included there. Unlike lines 010 - 050, it appears only once in the declaration.

The number indicated in the cell is an indicator reflecting the amount of personal income tax that the employer, represented by the tax agent, returned to the employee - the taxpayer.

In Art. 231 of the Tax Code of the Russian Federation states that if an employer deducts an excess income tax from a worker for an unknown reason, then he is obliged to return the amount, observing the following procedure:

• Mandatory notification to the employee of the fact of excess calculated tax. It will be an appendix to the report;
• the employee writes a written statement addressed to the employer with a request for the return of the mandatory income tax that was excessively withheld from him;
• if an individual changes status from non-resident to resident, then the refund is made not by the employer, but by the Federal Tax Service. The process occurs in the stated order.

Such explanations are described in this article.

What is reflected in line 090 of form 6-NDFL

Line 090 is located in the first section of form 6-NDFL. This means that it is filled out in the same order as the entire section 1, that is, on a cumulative basis from the beginning of the year.

The data on line 090 does not need to be separated by tax rates. Therefore, the line is located in the final part of the first section and is filled in only once. Including if the tax agent filled out the first few sections with different tax rates.

In line 090, include all tax returned by the tax agent since the beginning of the year on the basis of Article 231 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538). These are amounts that the employer, for some reason, withheld from employees in excess of what was necessary.

Example

In January and February 2021, the accountant calculated the employee’s salary, withheld it and transferred personal income tax. In March, the employee brought a notice of property deduction. The accountant returns to the employee the personal income tax withheld in January and February. He will indicate the amount of the refunded tax in line 090 of the calculation in form 6-NDFL.

Let us recall the procedure for returning excessively withheld personal income tax:

• The tax agent is obliged to inform the employee in writing about the excessive tax withholding,
• An individual writes an application for the return of excessively withheld personal income tax,
• The tax agent returns the tax.

Overpayment of personal income tax may occur due to accounting errors or lack of documents to provide a deduction. And also due to a change in the tax status of an individual, that is, a change in tax residence. In this case, the tax agent has no right to make a personal income tax refund. The tax is returned by the Federal Tax Service upon the application of an individual (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). With such a return, the employer does not make any notes in line 090.

How to correctly form an indicator for line 090

The employer, when filling out calculation 6 of personal income tax, takes into account the following nuances:

• When filling out line 090, the fee returned to employees from excessive collection for the reporting period is reflected;
• values ​​returned in the previous reporting period are also taken into account;
• tax deductions that apply to specific workers do not fall into line 090 6 of personal income tax;
• if the fee is returned by the Federal Tax Service, and not by the agent, then the latter does not reflect this indicator in the cell.

But, in a situation where the excess value is withheld by the employer, and the return is made by the Federal Tax Service, the following procedure is provided:

• The employee himself, and not the agent, must file a declaration for mandatory income tax;
• line 090 reflects information only about the tax agent, but not about the taxpayer.

On a note! If a worker wrote an application for a deduction, but the employer did not do this, then he withheld an excess amount of the fee from the employee. Then the return will be reflected in line 090 in 6 personal income tax.

For example, an employee has the right to a property deduction. I brought the relevant papers only in April. Cell 030 reflects the value of the deduction provided, but from the period in which the employer received documentary evidence.

Property deductions, as a general rule, are provided from the beginning of the year. However, the employer does not have any obligation to submit a “clarification” during the period from January to April. For the first time, the deduction will be reflected in the half-year report. There is no need to correct the calculation for the 1st quarter.

Cell 070 reflects the personal income tax that the employer withheld in the current period and then returned to the employee. The same value is shown in line 090 6 personal income tax.

By the amount of tax returned by the tax agent to a specific employee, the employer reduces current payments to employees. But in cells 070 and 140 they indicate payroll tax.

It turns out that the withheld tax rate will be greater than the rate transferred to the budget. Control ratios will be separated. This is not considered an offense and no penalties may arise.

Correct filling of line 090 in report 6 personal income tax

In line 090 of the report on form 6 personal income tax, the tax agent reflects the indicators of the mandatory income tax returned to employees. In what cases is this done and how to fill out this cell correctly.

What is reflected in this line

How to fill out this line, depending on the taxation method. Cell number 090 is the last one in section 1 of the calculation in Form 6 of personal income tax. Like the entire section, it is filled in with a cumulative total from the beginning of the calendar year to the end of the reporting period. The procedure for filling out is the same as section 1.

There is no need to decipher the value indicated here based on income tax rates, so an equal indicator is included there. Unlike lines 010 - 050, it appears only once in the declaration.

The number indicated in the cell is an indicator reflecting the amount of personal income tax that the employer, represented by the tax agent, returned to the employee - the taxpayer.

In Art. 231 of the Tax Code of the Russian Federation states that if an employer deducts an excess income tax from a worker for an unknown reason, then he is obliged to return the amount, observing the following procedure:

• Mandatory notification to the employee of the fact of excess calculated tax. It will be an appendix to the report;
• the employee writes a written statement addressed to the employer with a request for the return of the mandatory income tax that was excessively withheld from him;
• if an individual changes status from non-resident to resident, then the refund is made not by the employer, but by the Federal Tax Service. The process occurs in the stated order.

Such explanations are described in this article.

How to correctly form an indicator for line 090

The employer, when filling out calculation 6 of personal income tax, takes into account the following nuances:

• When filling out line 090, the fee returned to employees from excessive collection for the reporting period is reflected;
• values ​​returned in the previous reporting period are also taken into account;
• tax deductions that apply to specific workers do not fall into line 090 6 of personal income tax;
• if the fee is returned by the Federal Tax Service, and not by the agent, then the latter does not reflect this indicator in the cell.

But, in a situation where the excess value is withheld by the employer, and the return is made by the Federal Tax Service, the following procedure is provided:

• The employee himself, and not the agent, must file a declaration for mandatory income tax;
• line 090 reflects information only about the tax agent, but not about the taxpayer.

On a note! If a worker wrote an application for a deduction, but the employer did not do this, then he withheld an excess amount of the fee from the employee. Then the return will be reflected in line 090 in 6 personal income tax.

For example, an employee has the right to a property deduction. I brought the relevant papers only in April. Cell 030 reflects the value of the deduction provided, but from the period in which the employer received documentary evidence.

Property deductions, as a general rule, are provided from the beginning of the year. However, the employer does not have any obligation to submit a “clarification” during the period from January to April. For the first time, the deduction will be reflected in the half-year report. There is no need to correct the calculation for the 1st quarter.

Cell 070 reflects the personal income tax that the employer withheld in the current period and then returned to the employee. The same value is shown in line 090 6 personal income tax.

By the amount of tax returned by the tax agent to a specific employee, the employer reduces current payments to employees. But in cells 070 and 140 they indicate payroll tax.

It turns out that the withheld tax rate will be greater than the rate transferred to the budget. Control ratios will be separated. This is not considered an offense and no penalties may arise.

Example

For clarity, we give an example of filling.

The company has 5 employees, this is the number of individuals. persons who received income in the current period. The amount of wages for the year is 1,950,000 rubles, 32,500 rubles for each employee per month. In the period from January of this year to October, personal income tax was withheld from employees by the tax agent in the amount of 253,500 rubles, 21,125 per month.

The actual payment of wages every month is on the 7th, so for October the tax is withheld on 08.11. In November, employee P. brings a notice from the tax office that he has the right to deduct the amount of 1,800,000 rubles.

Employee P. received wages for the period from January to October in the amount of 325,000 rubles. Tax in the amount of 42,250 rubles was withheld from this indicator. The same amount was returned to employee P. For November and December, the withholding tax is 0, since the deduction amount is greater than personal income tax.

A fee was withheld from employees in November according to the indicators of 16,900 rubles, the deduction occurred on 07.12, this amount should be transferred to the budget already on 08.12, but the value for transfer is 0, since the deduction is greater than the withheld personal income tax.

Personal income tax has already been withheld from December wages on January 7th.

Results:

• deduction amount 390,000;
• calculated personal income tax – (1,950,000–390,000) * 0.13 = 202,800;
• withheld tax – (21,125 * 10 + 16,900) = 228,150;
• transferred to the budget – 228,150 – 42,250 = 185,900.

The calculation according to Form 6 personal income tax will look like this:

Conclusion

It is important to fill out the report correctly, including the value on line 090. Indicating incorrect indicators leads to penalties from the tax office.

Source: https://ndfl-expert.online/6/6-ndfl-090-stroka.html