Adjustment of 6-NDFL: in what cases it is submitted, how to fill it out correctly, due dates and other nuances

Why submit an adjustment form?

The preparation of an amended report is necessary if the organization's accountant finds errors in the original form. If he submits corrective information before the tax authorities become aware of the shortcoming, the company will avoid penalties.

If the fiscal authorities identify errors and inaccuracies in the reporting, they will oblige the company or individual entrepreneur to pay additional tax, charge penalties, include the commercial structure in the inspection plan, and request written explanations. To avoid these adverse consequences, it is better to correct the defects yourself.

When there is no point in submitting an updated 6-NDFL

Most of the errors made when generating the report on Form 6-NDFL can be corrected by submitting an updated (corrected) declaration to the tax office. However, there are a number of special blots that cannot be corrected even by adjusting the document. Such serious errors include:

incorrectly specified TIN number, reporting organization or individual entrepreneur;
incorrect code of the tax division in which the organization or individual entrepreneur was registered;
an error in the presentation period code (CPPR), which is intended to indicate the reporting period (quarter) for which reporting occurs.

All of the above shortcomings are considered very serious errors, due to which tax officials may refuse to check the primary report altogether. In such a situation, there is only one way out: urgently filling out a new primary report, in which all the data will be indicated correctly, and such form 6-NDFL must be submitted before the deadline for submitting the document for verification (the last day of the month following the reporting month).

If the tax agent fails to submit a corrected document on time, he will be subject to a fine. For each full or partial month of delay, the fine will be 1,000 rubles.

According to clause 3.2 of Article 76 of the Tax Code of the Russian Federation, if a tax agent does not provide reporting documentation in Form 6-NDFL within 10 days after the end of the established period, then the Federal Tax Service has the right to block the agent’s bank account and stop all transactions on it. This measure is explained in the letter of the Federal Tax Service No. ГД-4-11/14515 dated August 9, 2021.

When should an updated report be submitted?

The current fiscal legislation does not establish the rules and framework for when to submit an adjusting report for 6-NDFL. This means that the business entity has the right to submit the form at any time from the date the errors were discovered.

Current practice demonstrates that the optimal time to send corrections to the Federal Tax Service is before the tax authorities discover the error. Otherwise, for each incorrect report, the tax agent will be fined in the amount of 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation).

Important! According to the provisions of the Tax Code of the Russian Federation, no fine is charged for adjusting 6-NDFL. There is no deadline for submitting an updated calculation. Therefore, the company has the right to submit it at any time after it has discovered errors in the original one. There is no penalty for adjusting 6-NDFL. However, try to submit an updated calculation before the tax authorities themselves find errors in the report. After all, the Federal Tax Service will fine you if it finds incorrect indicators in the original calculation before submitting the corrected form.

Is it possible to apply the concept of “declaration” to 6-NDFL?

The obligation to draw up and submit to the Federal Tax Service a report in Form 6-NDFL is assigned to employers who have employees, from whose income personal income tax is withheld when they are calculated (Clause 2 of Article 230 of the Tax Code of the Russian Federation).
In relation to this tax, the employer is a tax agent, i.e. a person who calculates the tax, but pays it not at his own expense, but by deducting from the income of actual individual taxpayers (clause 1 of Article 24 of the Tax Code of the Russian Federation). The concept of a tax return given in paragraph 1 of Art. 80 of the Tax Code of the Russian Federation is inextricably linked with the definition of “taxpayer”, i.e. this document must be drawn up by tax payers. In relation to personal income tax, they are individuals, and it is for them that clause 1 of Art. 229 of the Tax Code of the Russian Federation establishes in certain cases the obligation to submit a declaration for this tax (form 3-NDFL).

For more information about when it becomes necessary to prepare a 3-NDFL, read the material “Sample of filling out a 3-NDFL tax return .

Reporting created by a tax agent (in particular, for personal income tax), clause 1 of Art. 80 of the Tax Code of the Russian Federation defines it as calculation. Therefore, applying the name “declaration” to form 6-NDFL is incorrect, despite the fact that the declaration and calculation have many common features and the Tax Code of the Russian Federation establishes uniform rules for them.

For what period is the clarifying form drawn up?

According to generally accepted rules, a revised report is prepared for the same period as the previous version containing errors. For example, if an accountant finds a blot on the form for the 1st quarter of 2018, he needs to provide the tax authorities with information for the same three months.

When compiling corrections for fiscal authorities, it is necessary to take into account that the data is taken on an accrual basis. This means that if an adjustment to 6-NDFL is submitted for the 1st quarter of 2021, incorrect information may also be contained in the forms for subsequent periods: for half a year, nine months. To avoid penalties from the Federal Tax Service, you need to submit reports for each of the specified quarters.

When is 6-NDFL adjusted and how much does an uncorrected error cost?

Situations when the original calculation is subject to adjustment are described in paragraph 6 of Art. 81 Tax Code of the Russian Federation:

This article will tell you more about cases of mandatory submission of adjustment calculations.

Please note that you need to submit an adjustment calculation if there are errors in the original 6-NDFL that lead to either an underestimation of the personal income tax amount to be transferred or an overestimation of it (clause 6 of Article 81 of the Tax Code of the Russian Federation).

There are no restrictions in the Tax Code of the Russian Federation regarding:

number of adjustments;
deadline for their submission.

This means that the original calculation can be adjusted as many times as you see fit. Each new adjustment will have its own number (“001”, “002”, “003, etc.). For example, the top of the title page of the second adjustment calculation for the 1st quarter of 2021 will look like this:

Complete the corrective calculation as soon as possible from the moment errors and inaccuracies are discovered. It depends on this whether you will be punished or not for false information in the original 6-NDFL.

To understand whether an adjustment can save you from a fine, look at the figure below:

Thus, identifying errors in calculations before controllers and submitting adjustments in a timely manner will save you from additional “penalty” expenses.

Do you have any questions about filling out 6-NDFL? On our forum you can get an answer to any of them. So, in this thread you can find out how an overpayment of income tax should be reflected in the 6-NDFL report.

Rules for filling out the 6-NDFL report

The peculiarity of the report with corrections is that the correction number is written on the title page of the form. If the data is presented to the fiscal authorities for the first time, the accountant enters the value “000”. If they are sent again, after correcting the shortcomings, “001” is indicated, if for the third time - “002” and further according to logic.

Current instructions explain how to make a 6-personal income tax adjustment. On the title page you must indicate the tax period code and the number of the year for which the corrected data is presented. They correspond to what was written earlier in the erroneous version.

The structure of 6-NDFL remains standard:

title page with information about the tax agent;
the first section containing information about income, deductions and calculated personal income tax;
the second section, which includes data regarding each transfer of wages and other types of remuneration.

The accountant makes adjustments to erroneous information, the content of other columns and sections remains unchanged in the “clarification”.

Example

How to prepare an adjustment 6-NDFL for an accountant at Romashka LLC who discovered that he filled out the second section of the form incorrectly? On February 14, the company specialist was paid vacation pay in the amount of 20,000 rubles, from which 2,600 rubles were transferred to the budget. income tax. The accountant wrote “0” instead of this amount in the corresponding line, and a week after submitting the data to the Federal Tax Service, he noticed an oversight.

The title page of the initial calculation does not contain errors; the previous data is transferred to it without changes. The only difference from the previous option is the adjustment number in 6-NDFL: now it will be the value “001”.

The first section of the form did not contain errors or inaccuracies, so the data from the previous calculation version is transferred to it.

As for the second section, it needs corrections. The accountant needs to indicate in line 140 the amount of personal income tax withheld from vacation pay (2,600 rubles), and in line 120 - the date of tax transfer (the last day of the month).

How to submit corrective 6-NDFL? It is sent to the tax authorities in the same way as the erroneous option. If a company or individual entrepreneur has the right to submit a form on paper, they bring a printed version to “their” Federal Tax Service or send it by mail. If electronic submission of information is required, it can be transmitted via TCS or given to the fiscal authorities on a flash drive. In both cases, the information is certified by an enhanced digital signature issued to an authorized person of the commercial structure.

How to submit a revised (adjustment) calculation correctly

The algorithm for submitting an adjustment calculation is not fundamentally different from providing the primary version of the document. However, there are a number of important features that characterize this procedure.

When preparing clarification on 6-NDFL, you need to keep in mind that:

The update is submitted in the form that was used in the tax period for which the primary document was sent (clause 5 of Article 81 of the Tax Code of the Russian Federation).

The form of form 6-NDFL was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. However, it was amended by order of the Federal Tax Service dated October 15, 2020 No. ММВ-7-11/ [email protected] The updated form will come into force starting with reporting for the first quarter of 2021. The main change in it is the combination of forms 6-NDFL and 2-NDFL in one document.

For a company with 10 employees or more, the 6-NDFL update, as well as the primary version of the calculation, is submitted electronically.
The 6-NDFL adjustment is filled out in full, as if the primary calculation was sent to the Federal Tax Service. However, the title page of the clarification form must contain the correction number - 001, 002, etc.

Thus, clarification on 6-NDFL can be submitted to the Federal Tax Service, and more than once. And in some cases it is even provided in several copies at the same time. Let's study in more detail when exactly.

Read about what the new calculation on form 6-NDFL looks like and how to fill it out in the ready-made solution “ConsultantPlus”. You will find even more relevant materials if you sign up for a free trial access to K+.

Errors in 6-NDFL that can be corrected

Other types of documentation errors can be corrected by submitting a “clarification”, that is, a corrected version of the primary document.

It is worth noting that the formation of the 6-NDFL calculation must be taken very seriously. It is better to completely eliminate any errors in the document, or carefully check it before submitting it to the tax office for inaccuracies.

If errors were discovered before submitting the document for verification, you can simply fill it out again. Otherwise, Article 126 of the Tax Code of the Russian Federation calls for a fine to be imposed on the person who provided the document with incorrect data.

The generation of an updated 6-NDFL report is inevitable if there are the following errors in the primary document:

Checkpoint. This error is not considered serious. The tax authorities accept such a document for verification, which does not relieve the tax agent from the obligation to submit a corrected 6-NDFL report on time.
OKTMO. This error occurs quite often when, for example, a separate division of an enterprise indicates OKTMO of the head office in the 6-NDFL declaration. If the branch and the main enterprise are located in the coverage area of the same Federal Tax Service, then the document does not need to be adjusted at all. If it is a separate division.

For each separate division you must submit a separate 6-NDFL declaration. In the Title Page it is necessary to indicate the checkpoint and OKTMO at the place of registration of the subsidiary (clauses 1.10 and 2.2 of the Procedure, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated October 14, 2015). Errors made must be corrected and clarified in clarification.

The clarification procedure is as follows:

first you need to submit an updated version of 6-NDFL with the same checkpoints and OK, you need to enter “001”, and put zeros in the sections;
then you need to generate a primary 6-NDFL report indicating the checkpoint and OKTMO of the branch whose tax activities are reflected in the report;
In the sections of the new declaration, it is necessary to enter correct data on income, taxes and dates of their circulation.

And explanations for each of the mistakes made are attached to the 6-NDFL declaration.

Interest rate. In addition to the fact that all interest rates that were applied during the entire reporting period must be indicated correctly, a separate declaration sheet is filled out for each of them. This applies only to Section 1 “Generalized indicators”; Section 2 “Dates and amounts of income actually received and withheld personal income tax” does not need to be divided into blocks; it is enough to fill it out once on the first sheet of the report.
Errors in indicators. This means any errors made in the exact indicators: the amount of income and taxes calculated, withheld and transferred to the budget, shortcomings in indicating deductions, taxes not withheld or returned, erroneous data on the number of employed employees, etc.

Is it possible to submit an adjustment using Form 6-NDFL?

When should this be done and how to submit the corrective 6-NDFL in this case?
The reasons for sending requests for clarification on 6-NDFL to the Federal Tax Service can be very different. The main ones include: In this case, the Federal Tax Service has the right to clarify with the company which of the 2 documents contains reliable information. Accordingly, if it is 2-NDFL, then the tax authorities will subsequently request clarification on 6-NDFL.

Requested adjustments and clarifications can be provided either at a time or in separate documents. The main thing is to meet the response deadline established by law.

If an official form is provided for requesting clarification from the Federal Tax Service, approved by Order of the Federal Tax Service of the Russian Federation dated May 8, 2015 No. ММВ-7-2/189, then no such form is defined for clarification from the taxpayer.

Let us study in what approximate structure it can be presented.

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Related publications

Adjustment of 6-NDFL may be necessary if the tax agent makes errors in the Calculation. Responsibility for shortcomings in this reporting form lies with the person performing the functions of a tax agent (for example, an employer) - penalties for the agent’s errors do not apply to taxpayers (recipients of income). If inaccurate information is found in the submitted calculation, you must promptly make changes to the document, because if the error is discovered by the tax inspector during a desk audit, it will not be possible to avoid a fine.