Self-checking of forms 2-NDFL and 6-NDFL. Practical newspaper for entrepreneurs

Location and explanation of page 070 in the 6-NDFL report

In 6-NDFL, line 070 “Amount of tax withheld” is included in section 1. 15 cells are allocated for it, as for most of the total lines of this report.

The decoding of the contents of line 070 is given in the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] It is prescribed:

reflect in the specified line the total amount of personal income tax withheld;
determine this amount on a cumulative basis from the beginning of the tax period.

The indicator in line 070 is combined, not only because the 6-NDFL report summarizes the indicators for all employees, but also because it must reflect all amounts of tax withheld upon payment. Let us remind you that the date of calculation and withholding of tax does not always coincide. For example, tax on wages is calculated on the last day of the month, and is withheld when it is actually issued. Including this can happen in parts if the payment is made in installments.

To calculate the figure reflected in line 070, you will need to sum up all the data included in line 140 of section 2 on a cumulative basis from the beginning of each reporting period. That is, for the report:

for the 1st quarter, line 070 will consist of the amounts of lines 140 reflected in section 2 of the same report;
half-year - from the amounts of lines 140 reflected in section 2 of the half-year report, and the amount shown in line 070 of the report for the 1st quarter;
9 months - from the amounts of lines 140 reflected in section 2 of the report for 9 months, and the amount shown in line 070 of the half-year report;
year - from the amounts of lines 140 reflected in section 2 of the report for the year, and the amount shown in line 070 of the report for 9 months.

However, for data falling on the border of periods, the amount calculated in this way must be adjusted taking into account the fact that actual payments with tax withholding on them could have been made in one period, and the deadline established for paying tax on them, due to the coincidence with a weekend in the afternoon moves on to the next period. In such a situation, lines 020, 040 and 070 in section 1 must be filled out in the period of actual payment, and section 2 will contain data related to this operation in the next reporting period.

Read more about such situations in the publications:

«6-NDFL and 2-NDFL: how to show January vacation pay issued on December 30?;

«December sick leave in 6-NDFL: in what period should it be shown?.

Let us remind you that section 1 of the 6-NDFL report is filled out with a cumulative total, and section 2 contains data only for the last quarter of the reporting period.

For information on how to reflect bonuses, gifts, vacation pay and other various payments in the calculation of 6-NDFL, see the Ready-made solution from ConsultantPlus. Get trial online access to K+ for free right now.

Read about the principles of filling out 6-NDFL in the material “Report on Form 6-NDFL for the year - an example of filling out.”

We remind you that the deadline for submitting 6-NDFL for the year has been reduced by a month. You must report for 2021 no later than 03/01/2021. For details, see the material “The deadline for issuing 6-NDFL and 2-NDFL has been shortened.”

How to fill out line 040 in 6-NDFL for 2021

Section 1 is intended for generalized indicators for the entire period. On page 040 6-NDFL, tax agents show the amount of calculated tax for the reporting/tax period for all individuals, starting from January 1 of the current year. It is filled out according to tax registers.

Line 040 is directly related to accrued income and the applicable tax rate. Therefore, if different tax rates on personal income were applied, you need to fill out several pages of Section 1, according to their number.

Example 1: Filling out multiple sections 1

In 2021, Most LLC accrued income to all personnel in the amount of 2,640,000 rubles. One of the employees is a non-resident; his annual salary is 480,000 rubles. Since different tax rates were applied (13% for residents and 30% for non-residents), you need to fill out the first two sections of the form.
The accountant of Most LLC filled out the 1st page of Section 1 as follows:
p. 010 - 13 – tax rate for residents;
line 020 – 2,160,000.00 – accrued income of resident employees (2,640,000 – 480,000 = 2,160,000);
line 040 – 280,800 – calculated tax amount, 13% of income (2,160,000 x 13% = 280,800).
Page 2 of Section 1 was completed as follows:
p. 010 - 30 - tax rate for non-residents;
line 020 – 480,000.00 – non-resident salary;
pp. 040 – 14 4000 - calculated tax on the income of a non-resident employee (480,000 x 30% = 280,800).
In this case, the totals for lines 060-090 summed up for all rates must be filled out only on the first page of section 1.

Point 1: tax rounding for entry in line 070

Line 070 is filled in in full rubles and does not contain cells for recording the kopecks received when calculating the tax (as is provided for lines 020, 025, 030, 130). This circumstance is explained by the requirements of paragraph 6 of Art. 52 of the Tax Code of the Russian Federation, which prescribes rounding personal income tax when calculating to full rubles in compliance with the rule: you can discard kopecks only in 1 case: if their value is less than 50.

Based on this rule, the amount of tax withheld when paying income is calculated, falling into line 140 of section 2. That is, there it will already be shown in full rubles. Accordingly, when summing up such figures, the result will also be in full rubles.

Read more about the procedure for calculating personal income tax in the articles:

“Calculation of personal income tax (personal income tax): procedure and formula”;
“Personal income tax accrued (accounting entry)”.

Error in line 040 in 6-NDFL

In some cases, the numeric value of page 040 may differ from the specified total in the test equation shown in the previous example.

Control ratios allow deviation of the numbers on page 040 due to arithmetic error. The tax is calculated in whole rubles, so inaccuracies arise. When calculating the tax, an amount of more than 50 kopecks is rounded to the nearest ruble, and less is discarded. Since information in the report is entered from registers, the result may differ either down or up. A deviation of up to 1 ruble per individual is considered acceptable.

The valid value is checked like this:

page 060 x 1 rub. x number of lines 100,

Moreover, the number of lines 100 is taken into account for the current year as a whole.

Example 3: Deviation due to rounding

Individual entrepreneur Shchegolev paid his 12 employees wages in the amount of 157,815 rubles for the 1st quarter of 2019. Standard deductions provided are 8,400 rubles. The calculated personal income tax indicated on page 040 of form 6-NDFL according to tax registers is 19,418 rubles. Line 100 of the report showed 4 payments.
Checking the reference ratio: (157,815 – 8400) x 13% = 19424.
19424≠19418, equality does not hold, the difference is: 19,424 – 19,418 = 6 rubles.
We consider the permissible error: 12 people. x 1 rub. x 4 lines = 48 rubles.
Since 6 rubles. is within the permissible error range (6 < 48), then the value p. 040 is acceptable.

Nuance 2: when the personal income tax amount on line 070 is equal to the tax on line 040

The data reflected in line 070 of 6-NDFL and line 040 (calculated personal income tax) coincide extremely rarely, since the main part of payments is salary, and it is accrued on the last day of the month (including the month ending the reporting period), and is usually paid in the next month (which for the accrual month that ended the reporting period will fall into the next quarter).

For example, report 6-NDFL for the year in line 040 contains data on wages accrued for December. The tax calculated from it will be included in line 070 only at the time of salary payment. For December earnings, this event will occur in the next month - January. For 6-NDFL this is a different reporting period.

The tax amounts reflected on lines 070 and 040 may be the same if, for example:

earnings are regularly issued to employees on the last day of the month for which they are accrued, and the dates of accrual and payment of income/calculation, withholding and payment of personal income tax coincide;
In the reporting period, only income accrued at the time of payment was paid, and there were no situations forcing the postponement of dates to another reporting period.

About the features of reflecting salary advances in 6-NDFL, read the material “How to correctly reflect an advance in the 6-NDFL form (nuances)?”

Checking the second section

The design of the second section is more difficult than the first. It is very important not to make mistakes with dates and amounts. The second section consists of identical blocks for placing information on dates and amounts with lines from 100 to 140. To reliably fill out the second section, you must indicate the dates correctly. To accurately enter information, you need to prepare documentation, from which you can highlight:

Date of actual receipt of income. This date is not the date when money is issued to an individual. This refers to the date of accrual of income (for salary, for example, this is the last day of the month).
The date of personal income tax withholding from this income. This is the number of tax withholding from income, and not the number of the payment order for the transfer of tax.
The last day of the period when the organization was obliged to transfer the personal income tax withheld from this income to the budget.

If these three numbers are the same, then the accountant groups the information and indicates it in one block of lines from 100 to 140. If the dates differ, the blocks are filled out individually for each date, and the number of blocks corresponds to the number of date options.

Nuance 3: relationship between lines 070 and 080 of the 6-NDFL report

If during the year the tax agent was unable to withhold accrued personal income tax from income paid to an individual, then for such tax, instead of line 070 in the 6-NDFL report, line 080 will be used, intended to reflect the personal income tax not withheld by the tax agent.

The inability of a tax agent to withhold personal income tax from the income of individuals may arise, for example, in the following cases:

The employee received in-kind income from the company and then quit. At the same time, the dismissal amount was not enough to withhold personal income tax from the value of natural income.
Former retired employees were given anniversary gifts (worth more than 4,000 rubles). At the same time, no other monetary income was paid.
A company employee received an interest-free loan, but is on long-term leave without pay. At the same time, he receives monthly income from interest savings (material benefits), with which the employer is unable to withhold personal income tax due to the lack of income paid to the employee.

For explanations from tax officials on filling out lines 070 and 080, see the publications:

“Annual 6-NDFL will not agree with 2-NDFL certificates regarding the amount of tax withheld”;
«New explanations from the Federal Tax Service to line 080 of form 6-NDFL".

Important nuances

Equality of indicators for calculated and withheld tax is not mandatory. If in 6-NDFL the amount of tax withheld is greater than calculated, this is not considered an error. This position is substantiated by a letter issued by the Federal Tax Service on May 16, 2016 under No. BS-4-11/8609. The reason for the discrepancies in the total values in different approaches to determining the date of formation of the accrued tax and the withheld tax for the tax agent.

If questions arise regarding differences in indicators, the tax agent draws up an explanatory note with the regulatory authority. When in 6-NDFL the amount of calculated tax is less than the withheld tax or vice versa, the accountant must double-check that the form is filled out correctly. Provided that no errors have been identified, it is necessary to prepare a documented justification for the reasons for the nonconformity.

Results

Line 070 in the 6-NDFL report is located in section 1 and is used to reflect the total amount of personal income tax withheld for the reporting period. This amount is calculated by summing the values that fell into line 140 of Section 2 for the entire reporting period, adjusting it for situations that arise at the border of periods (when payment of income and tax withholding fall into one period, and the deadline for paying personal income tax falls into another). If during the year it was not possible to withhold personal income tax from the income paid to an individual, then the amount of tax related to such income will go to line 080 instead of line 070.

Sources:

Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]
Tax Code of the Russian Federation

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

Line 070 in control ratios

It is also necessary to pay attention to the letter dated March 10, 2021 No. BS-4-11 / [email protected] “On the direction of control ratios” of the Ministry of Finance and the Federal Tax Service.

If line 070 - line 090 is more than the personal income tax transferred from the beginning of the tax period, then the conclusion is that the amount of tax has not been transferred to the budget. Thus, the company attracts the attention of the Federal Tax Service. And this attention entails the following consequences:

in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation, a written notification will be sent to the Federal Tax Service with a requirement to submit documents and explanations or submit appropriate corrections within five days.
If the submitted documents and explanations are reviewed, a violation is established, an inspection report is generated in accordance with Article 100 of the Tax Code of the Russian Federation.