The procedure for filling out 6-NDFL when recalculating standard deductions

What and how to reflect in the calculation

A tax deduction is an amount that reduces the income tax base, on the basis of which it is calculated for inclusion in the budget. In other words, it is able to reduce the tax burden of the payer.

The Tax Code provides for various deductions for payers:

• social;
• standard;
• property;
• professional;
• investment.

They are also reflected in 6-NDFL: the amount of tax deductions for individuals is recorded in line 030 with a cumulative total. In this case, you must follow the rules for filling out the calculation part established by Tax Service Order No. MMB-7-11/450.

And Appendix No. 2 to Tax Service Order No. ММВ-7-11/387 approved codes informing about a specific type of tax deduction. Let's look at them in more detail.

When an employee cooperates with several companies, he has the right to apply for a deduction from one of them (of his choice).

Tax benefits

How to correctly reflect in the report the amount of tax deductions provided to employees
At the legislative level, tax benefits are provided - amounts on which personal income tax is not calculated. They help reduce the employee's tax burden. There are 5 types of deductions in total. However, accountants in practice most often use property deductions and benefits for children.

Let's consider in what situations the deduction may exceed the amount of the salary:

• Sviridova R.O. has three children. Officially, he is their only parent. Her monthly salary is 9,000 rubles. For the first and second children, deductions are established in the amount of 1,400 rubles, and for the third and subsequent children - 3,000 rubles.

Important! Both the mother and the father of the child can take advantage of these benefits. If there is only one parent, the established amounts are doubled.

In total we get – (1400 + 1400 + 3000) * 2 = 11,600. Since the resulting amount of deductions is greater than the income received by the taxpayer, the tax base will be zero and personal income tax will not be withheld from this employee.

• Kabanov O.P. bought an apartment, he can take advantage of a tax deduction of up to 2 million rubles in two ways: return previously paid tax or be exempt from withholding taxes from wages.

Reference! If a person decides to exercise his right to a benefit under the second scenario, he must annually contact the tax office for a notification, on the basis of which the accounting department will not withhold tax.

The employee's salary is 26,500 rubles, for the year 318,000 (26,500 * 12). The employee will be exempt from taxation throughout the year. In the future, he can also exercise his right until the amount of non-taxable income reaches 2 million rubles.

Is it possible to reflect negative tax amounts in 6 personal income taxes?

How to reflect tax deductions in 6-NDFL

Let's talk about the most common deductions that appear in the calculation.

Social deductions

These are exemptions from the tax base provided for in Art. 219 of the Tax Code of the Russian Federation. They are due for the costs of training and certain types of treatment. Detailed information about the marks in 6-NDFL and their meaning is shown in the table.

Also see “Social deductions for personal income tax in 2021: what you can count on.”

Standard tax deductions in 6-NDFL

They are regulated by Art. 218 Tax Code of the Russian Federation. Designated like this:

When spouses, in addition to a common child, have children from different marriages, this common one is legally the third. It is subject to a standard tax deduction.

Also see “What tax deductions are made for a child.”

Property tax deduction 6-NDFL

It is marked with the following numbers (Article 220 of the Tax Code of the Russian Federation):

Such a deduction is also due to a taxpayer from whom the authorities purchased real estate for government needs.
To receive a deduction, you will need to prepare a document confirming the corresponding right. Also see: Income Tax on Selling a Car.

Other amounts outside of tax

They are specified in Art. 217 Tax Code. Some of them are in the table:

Also, line 030 may reflect a professional deduction (Article 221 of the Tax Code of the Russian Federation).
It is for businessmen. In any case, you can count on 20% of your income. EXAMPLE prepares reports to the tax office. The amount of deductions that reduce the tax base when calculating tax for 15 employees is 110,000 rubles. It must be indicated in the first section of the 6-NDFL report as shown in the figure:

Also see “Filling out Section 1 in 6-NDFL”.

An employee is late with documents: how to recalculate deductions and reflect personal income tax

If an employee has the right to standard tax deductions (for example, “children’s”), but did not take care to provide supporting documents in a timely manner and (or) delayed submitting the application, the deduction will not be provided to him.

As a result, he loses his money, since personal income tax will be withheld from his income in large amounts.

However, an employee can easily correct this situation by asking his employer for standard deductions.

The employer must:

• start providing standard deductions from the month in which the entire package of supporting documents and the application for deduction are submitted to the accounting department;
• recalculate deductions from the beginning of the year.

In this case, it will be necessary to take into account the limitation established by subsection. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation: in 2021, the “children’s” deduction is provided only until the employee’s income exceeds 350,000 rubles.

If the “income” threshold is exceeded, no deductions are provided, and the employee will be able to return the excess tax withheld by contacting the tax authorities at the end of the year (Article 78, paragraph 4 of Article 218 of the Tax Code of the Russian Federation). 6-NDFL will reflect only the income received by the employee and personal income tax (calculated and withheld) without taking into account deductions.

If the threshold is not exceeded, in 6-NDFL you must:

• reflect the deduction on line 030;
• Personal income tax is calculated using the formula: (line 020 – line 030) / 100 × line 010.

The same algorithm for filling out 6-NDFL is used if it is decided to provide deductions from the beginning of the year (or from the moment the right to do so is obtained). Let's look at this situation with an example.

Example

Turner Trifonov N.Yu. (monthly earnings 80,000 rubles) had a daughter in February 20XX. He applied for the “children’s” deduction only in September 20XX. The employer decided to recalculate personal income tax taking into account deductions from February 20XX - the moment the employee’s right to deduction arose.

In 6-NDFL for 9 months of 20XX, deductions will go to line 030 in the amount of 4,200 rubles. (1,400 rubles × 3 months, where 3 months is the period during which the employee’s income did not exceed 350,000 rubles).

Personal income tax calculated from N. Yu. Trifonov’s income for 9 months (p. 040) will amount to 93,054 rubles: (80,000 rubles × 9 months – 4,200 rubles) × 13%.

At the same time, the withheld personal income tax (line 070) for the specified period amounted to 93,600 rubles. (RUB 80,000 × 9 months × 13%).

The employer is obliged to return the excessively withheld tax to Trifonov N.Yu. at his request (clause 1 of Article 231 of the Tax Code of the Russian Federation), reducing the personal income tax transferred to the budget for the rest of the company’s employees by the same amount. The refund amount in 6-NDFL will be reflected on line 090.

Read how to return over-withheld personal income tax to an employee here.

EXPLANATIONS from ConsultantPlus: The employee’s income in September exceeded 350,000 rubles. But due to a glitch in the accounting program, he was still given a deduction for three children, although he should not have been. And in October this was discovered, additional personal income tax was assessed, and when an advance was paid to the employee, the tax debt was withheld and penalties were paid. Since the tax is calculated on an accrual basis, the additional accrual was in October, can the recalculation of the tax be reflected in 6-NDFL for the year? See the answer to this question in K+ by getting trial demo access for free.

Financial assistance in 6-NDFL: what is not reflected

In the calculation part of 6-NDFL, some types of payments are not shown. These include cash payments issued for the following reasons:

• providing assistance to family members of a retired or deceased employee;
• loss of a loved one or relative by an employee;
• natural disaster or force majeure, including the presence of seriously injured persons;
• terrorist events resulting in injury to an employee or members of his family.

Also see “Personal income tax on financial assistance”.

Amount of tax deductions

Each type of deduction has a limited amount, which cannot be exceeded. Despite the fact that line 030 reflects the total amount for all individuals, it is quite easy to identify erroneous data entry (including an inflated amount of deductions).

There is a control ratio, non-compliance with which indicates an inflated amount of deductions: line 020 should not be less than 030. It is also possible to identify the unreliability of the entered information at the end of the year when submitting the 2-NDFL certificate.

EXAMPLE Korolev received a gift worth 12,000 rubles. According to Art. 217 of the Tax Code of the Russian Federation, only a part is exempt from taxation - 4000 rubles. What marks need to be made in the calculation part of 6-NDFL?

Solution On line 020 - indicate the amount of 12,000 rubles, and on line 030 - enter 4,000 rubles.

Alexandrite LLC is obliged to withhold income tax from Korolev from the amount of 8,000 rubles, which will be equal to 1,040 rubles. This value is included in line 040 of the document in question.

Also see “Calculating Income Tax”.

6-NDFL: tax deduction exceeds income

Explaining the procedure for forming 6-NDFL, the tax service points out the need to fill out separate lines in the calculation, taking into account the relevant provisions of Chapter 23 of the Tax Code (hereinafter referred to as the Code) (letter of the Federal Tax Service of Russia dated June 14, 2016 No. BS-3-11/[email protected], dated 05/30/2016 No. BS-4-11/[email protected], dated May 24, 2016 No. BS-4-11/9248, dated May 24, 2016 No. BS-4-11/9194).

If there is only one parent, the established amounts are doubled. In total we get – (1400 + 1400 + 3000) * 2 = 11,600.

Let's turn to this norm. Thus, when determining the size of the tax base in accordance with paragraph 3 of Article 210 of the Code, the taxpayer, who is, in particular, a parent who is supporting a child, has the right to receive standard tax deductions (subclause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation) which the tax agent provides to the taxpayer for each month of the tax period by reducing the tax base in each month of the tax period by the corresponding established amount of tax deduction (letter of the Ministry of Finance of Russia dated 02/17/2016 No. 03-04-05/8718, dated 06/11/2014 No. 03- 04-05/28141).

What features to consider

The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.

Also see “Tax register for 6-NDFL”.

to fill out lines, including the amount of tax deductions in 6-NDFL (030) (see table).

When filling out line 030, enter the appropriate numbers: indicate both rubles and kopecks.
It is advisable to leave the remaining cells empty. The completed calculation can be brought to the tax office in person or sent by registered mail. Also see “Recommendations for filling out Form 6-NDFL”.

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On line 130 of section 2 of the calculation in form 6-NDFL, the generalized amount of income actually received is indicated (without subtracting the amount of withheld tax). This is directly provided for in clause 4.2 of the Procedure for filling out the calculation, approved. by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] At the same time, it is not entirely clear from the Procedure what amount to indicate on line 130 if the amount of the standard deduction is greater than the accrued income.

Having considered this issue, the Federal Tax Service of Russia, in a letter dated August 5, 2016 No. BS-4-11/14373, explained that in this case it is necessary to indicate the amount of income paid. For example, on May 5, 2021, an employee was paid income for performing work duties in the amount of 6,750 rubles, while the amount of standard tax deductions provided for children exceeds the amount of the income itself.

This amount in section 2 of the 6-NDFL calculation is reflected line by line as follows:

• 100 – 05.05.2016,
• 110, 120 – 00.00.0000,
• 130 – 6 750,
• 140 – 0.

The tax department has already expressed a similar opinion earlier; for more details, see the news.

These clarifications are supported in accounting solutions "1C:Enterprise 8".

For the procedure for filling out the 6-NDFL calculation, see the reference book “Reporting on personal income tax.”