Instructions for filling out 6-NDFL including the latest changes in 2021

Deadlines for submitting 6-NDFL

6-NDFL calculations are submitted by all tax agents at the end of each quarter. In 2021 the deadlines are:

• for the first quarter - until April 30, 2021
• for half a year - until July 31 (August 2), 2021
• nine months before October 31 (November 1), 2021
• per year - until April 1, 2022

If the deadline falls on a weekend or holiday , the calculation must be submitted no later than the next business day.

Tax agents submitting calculations for 25 or more insured persons are required to submit them electronically using the TKS.

All others can choose the form (on paper or electronically) at their discretion.

Typically, the calculation is submitted by tax agents to “their” Federal Tax Service, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But for certain cases, separate rules are established.

Separate units

A legal entity that has separate divisions submits a calculation at the place of registration of each of them . The form includes the income and personal income tax of employees of this division.

If two separate divisions are registered with the same Federal Tax Service, but they have different OKTMO codes (belong to different municipalities), then 6-NDFL is submitted separately for each of them. If the situation is the opposite, that is, two separate divisions with one OKTMO are registered with different Federal Tax Service Inspectors, then a legal entity can register with one of the inspectorates and report to it under 6-NDFL for both divisions.

It happens that an employee managed to work in different branches during one tax period. If they have different OKTMOs, then you will have to submit several forms.

On the title page of 6-NDFL, if there are divisions, you must indicate:

• TIN of the parent organization;
• Checkpoint of a separate unit;
• OKTMO of the municipality in whose territory the employees’ place of work is located (indicate it in the payment order).

Change of address

If during the tax period to another Federal Tax Service, then two forms 6-NDFL must be submitted to the new place of registration:

• the first - for the period of stay at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

The checkpoint in both forms indicates the one assigned to the new Federal Tax Service.

How to reflect bonuses in 6-NDFL for the 1st quarter of 2021

Next, we will explain how 6-NDFL shows bonuses in various situations. These are also payments that have features when reflected in the 6-NDFL report.

Monthly bonus

Reflect the monthly bonus in the same way as salary (Letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11/18391).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period (January, February and March 2021), and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of March 2018. This amount is usually less than the personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter (in April). The amounts in lines 040 and 070 will match only if the bonus for March 2021 was paid no later than the last working day of the quarter - March 30, 2021.

In section 2 of the 6-NDFL calculation for the 1st quarter of 2021, show all bonuses paid in January, February and March. An exception is bonuses paid on the last working day of the quarter (March 30). Include them in section 2 of 6-NDFL for the 2nd quarter of 2021.

Indicate the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block, indicating (Letter of the Federal Tax Service dated October 10, 2017 No. GD-4-11/20374):

• in line 100 – the last day of the month for which the bonus was accrued;
• in line 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Quarterly or annual bonus

Bonus for a period of more than a month - quarter, year, etc. reflect in 6-NDFL for the period in which it was paid (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).

In section 1 please indicate:

• in line 020 - all bonuses for a period of more than a month paid in the reporting period (in January, February or March 2021) together with personal income tax;
• in lines 040 and 070 - personal income tax on premiums paid.

In Section 2, show the bonuses paid in the 1st quarter. An exception is bonuses paid on the last working day of the quarter (March 30, 2021). Include them in section. 2 6-NDFL for the first half of 2021.

For bonuses, fill out a separate block of lines 100 – 140, where you indicate (Letters of the Federal Tax Service dated November 1, 2017 No. GD-4-11/ [email protected] , dated October 10, 2017 No. GD-4-11/20374):

• in lines 100 and 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Show bonuses that were paid at different times in separate blocks.

How to fill out 6-NDFL

The calculation form was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] On January 17, 2021, the Federal Tax Service by its order No. ММВ-7-11/ [email protected] made changes to it, which became effective on March 26, 2018 .

The form consists of a title page and two sections. The title states :

• name of the tax agent;
• its basic details;
• information about the tax authority.

Sections 1 and 2 indicate information about all income of individuals from whom personal income tax is calculated. This includes not only employees, but also persons with whom civil contracts were concluded, if personal income tax is charged on payments thereunder. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

Filling out the 6-NDFL cover page usually does not raise any questions. how to fill out the TIN, KPP and OKTMO in the presence of separate divisions . Accordingly, in the absence of branches, their own codes are prescribed. The remaining fields are filled in like this:

1. “Adjustment number” - upon initial submission, “000” is indicated, otherwise the serial number of the declaration is indicated - “001”, “002” and so on.
2. “Submission period” is the code from Appendix No. 1 to Order No. ММВ-7-11/ [email protected] For a 9-month period it is “33”.
3. "Taxable period" — 2021.
4. "Tax authority code" consists of two values:
   the first two digits are the region code;
5. the last two digits are the tax office number.
6. The code “at the place of location (registration)” is taken from Appendix No. 2 to Order No. ММВ-7-11 / [email protected] Organizations registered at the place of registration and not among the largest taxpayers put “214”.
7. The name of the tax agent in accordance with its constituent documents. The rules require the abbreviated name to be indicated, and if not, the full name. If the tax agent is an individual, then his full name is indicated without abbreviations in accordance with the passport.

Name of tax agent
The following line is filled in only by the legal successor of the reorganized company :

• in the field “Form of reorganization/liquidation” the code from Appendix No. 4 to Order No. MMV-7-11/ [email protected] ;
• in the next field you need to indicate the TIN and KKP that were assigned to the company before the reorganization.

Reorganization form

Note! Fields for assignees appeared on the form on March 26, 2021. This is due to the fact that from January 1, 2021, the 6-NDFL calculation must be submitted by the legal successor if the form was not submitted before the organization.

at the bottom of the title page :

• OKTMO code;
• phone number;
• number of pages of calculation and supporting documents;
• signatory code: 1 - if this is a tax agent or legal successor, 2 - if this is a representative;
• Full name of the individual who signs the document;
• date and signature.

Details of the authorized person
If the form is signed by a representative, you must indicate the name and details of the document on the basis of which he acts. In addition, the full name of the representative or his name (if the representative is a legal entity) is indicated in this section.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. Line by line filling is presented in the following table.

Table 1. Filling out the lines of section 1 of form 6-NDFL

Attention! If income was taxed with personal income tax at different rates, you need to fill out several blocks of lines 010-050 and indicate information at one rate in each of them. In this case, in lines 060-090 the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of form 6-NDFL for 2021, you need to indicate data for the fourth quarter.

The section contains several blocks of 5 fields that reflect the following information:

• on line 100 - date of receipt of income;
• on line 110 - the date of personal income tax withholding from this income;
• on line 120 - the date of transfer of the tax to the budget;
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties when filling out section 2 are determined by the dates of receipt of income and transfer of personal income tax. They differ for different types of income. To avoid confusion, we recommend checking the following table.

The table does not contain a column with the date of tax withholding, since most often it coincides with the date of receipt of income . Exceptions to this rule are below the table.

Table 2. Determination of dates for 6-NDFL

*Explanation. Personal income tax is not deducted from the advance payment - it will be deducted from the salary for the second part of the month. However, it happens that the advance is paid on the last day of the month . In this case, it is recognized as wages for the month, and personal income tax is withheld as from wages.

The date of receipt of income and personal income tax withholding do not coincide in the following cases:

1. When paying daily allowances in excess of established standards. The tax withholding day is considered to be the nearest day of payment of wages in the month in which the advance report is approved.
2. When receiving material benefits - expensive gifts, other income. The tax withholding day is considered to be the nearest salary payment day.

When filling out lines 100-120, all incomes for which all 3 dates coincide respectively are summed up. That is, you can sum up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling out line 130, income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

Completing the first section

The first section of the declaration is called “Generalized Indicators”.

Section 1. General indicators

In this section, the accountant enters data on payments made from January 1 to June 31.

Table 1. Completing the “generalized indicators” section

On a note! The declaration includes any income that an individual received from the organization. Therefore, the report should reflect not only wages, but also bonuses, vacation pay, benefits, dividends, etc.

If, according to the law, the type of income paid is not taxed, it is not required to indicate it. If monetary remuneration is only partially subject to income tax, you must enter the entire amount into general income (line 020). But the part on which tax is not withheld is attributed to the “tax deductions” item (line 030). And write down the amount of tax withheld from employees in field 140 of the second part of the calculation.

Let's give an example. The management gave Viktor Alekseevich Antonov 7,000 rubles for his birthday. According to the legislation of the country, gift money is not taxed only if the amount does not exceed 4,000 rubles. In line 020 you need to write down the entire amount - 7,000 rubles, and include 4,000 rubles as a tax deduction (field 030), since no tax will be charged on this part. The remaining 3,000 rubles (7,000-4,000) is the taxable base, from which personal income tax must be withheld at 13% - 3,000 * 13% = 390 rubles. In the second section of paragraph 130 you need to enter 7,000 rubles, in paragraph 140 - 390 rubles.

How to record dividends?

The income of citizens of the Russian Federation is taxed at a rate of 13%. For foreigners, personal income tax is slightly higher - 15%. The total amount of dividends is shown in the declaration twice:

• in column 020 along with all other income;
• in column 025 separately.

Personal income tax withheld from dividends is also taken into account twice:

• in column 040 among the total tax withheld from company employees. It is calculated as follows: line value 020*personal income tax rate (line 010);
• in column 045 - separately (line 025*line 010).

The law provides for only two situations when dividends are not indicated in the declaration:

1. When the organization that is the source of dividends is not located in Russia.
2. The employer failed to withhold tax from the individual.

On a note! If the company does not transfer personal income tax on dividends, this responsibility falls on the employee himself.

The deadline for transferring income tax on dividends depends on who is involved in this issue:

1. If an employee pays tax for himself, the money must arrive in the budget no later than July 15. It does not matter in what month the income was received - in February or August.
2. The LLC must transfer personal income tax either on the same day when the dividends were issued or on the next.
3. The joint stock company is given a period of 1 month to transfer the money from the moment the income was paid.

Video - Dividends in 6-NDFL

Filling example

Let's look at the procedure for filling out Form 6-NDFL for the year using the example of Romashka LLC. For the fourth quarter of 2021, the following information is available:

• number of employees - 6;
• the total income of employees for the year amounted to 1,440,000 rubles (120,000 rubles per month);
• All employees are entitled to a standard deduction for a child in the amount of 1,400 rubles. The total amount of the deduction was: 1,400 x 6 x 12 = 100,800 rubles;
• amount of calculated personal income tax on income: (1,440,000 rubles - 100,800) * 13% = 174,096 rubles (14,508 rubles per month);
• the amount of personal income tax withheld for the year was 8 = 159,588 rubles, since the tax on the December salary is subject to withholding in January.

Section 1 is filled out like this:

Section 1

The following table lists the fourth quarter transactions that will be needed to be reported in Section 2.

Table 3. Operations of Romashka LLC in the fourth quarter of 2021 for payment of income and withholding personal income tax

Note! Wages for December, paid in January, will not appear in the calculation, since the deadline for paying personal income tax on it expires in another reporting period.

Section 2 of the 6-NDFL calculation, completed using these data, will look like

Section 2

“Transition payments” as part of 6-NDFL for the 1st quarter of 2018

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. Proceed as follows.

In 6-NDFL for the period in which wages were accrued but not paid, show (Letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14507):

• in line 020 - all accrued wages along with personal income tax;
• in line 040 - personal income tax from it. Do not include this personal income tax in lines 070 and 080.

In 6-NDFL for the period when the salary was paid:

• in line 070 - include personal income tax from it. If you paid your December salary in January, then on line 070 of 6-NDFL for the first quarter you will reflect the tax that is not included in line 040. This corresponds to the Procedure for filling out the calculation (Letter of the Federal Tax Service dated November 29, 2016 N BS-4-11 / [email protected] );
• in Sect. 2 fill out a separate block of lines 100 – 140 for this salary (Letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/24063).

Example:

Salary for December – 570,000 rubles, personal income tax – 74,100 rubles. On January 9, 2018, salaries for the second half of December were paid and personal income tax was transferred to the budget.

In 6-NDFL for 2021, the December salary is reflected as follows.

In Sect. 2 salary for December will be reflected in 6-personal income tax for the 1st quarter of 2021.

December salary paid in December 2021

Some employers issued salaries for December before the New Year (in December 2021). Others paid salaries and annual bonus in January 2021. How to show December accruals in the report for the 1st quarter of 2021 so that tax authorities accept 6-NDFL the first time? We answer.

If the entire salary for December 2021 was paid to employees in December 2021, then in form 6-NDFL for 2021 the payments were required to be reflected as follows:

• the amount of accrued wages for December 2021 – line 020;
• the amount of personal income tax calculated from wages – line 040;
• the amount of personal income tax withheld (line 070). The personal income tax withholding date is December 31, 2021.

In section 2 of the 6-NDFL calculation for 2021, there was no need to show salary data for December. But in the calculation for the first quarter of 2018, data must be included, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget.

Sanctions for violations

For violations of the deadline and form for filing 6-NDFL, tax and administrative liability is provided. All sanctions are collected in the following table.

Table 4. Possible sanctions for violating the procedure and deadline for filing 6-NDFL

Company officials are held administratively liable . For example, a fine for late filing of 6-NDFL will be imposed on the chief accountant if his job description states that he is responsible for the timely filing of reports.

6-NDFL and 2-NDFL: what is the difference?

The introduction of another form does not eliminate the need to fill out 2-NDFL. Although most of the information in both declarations is the same, they are different documents. Firstly, 2-NDFL is submitted only once a year, and 6-NDFL is more often submitted every quarter. Secondly, the first form is filled out for each employee individually, and the second - for the entire company as a whole. Thus, 6-NDFL is an addition to 2-NDFL, and does not cancel it.

Help 2-NDFL: what is it?

In our article we will consider in detail what the purpose of the 2-NDFL certificate is, what to indicate in the declaration, the rules for filling it out, and also in what cases the certificate is not required to be submitted to the tax authorities.

Adjustment

If an error is detected in the submitted form or when recalculating personal income tax for the previous year, an updated calculation . The Tax Code does not provide specific deadlines for this. But if you find an error yourself, correct it immediately and provide a “clarification.”

If you make a correction before the tax authorities find the mistake, you can avoid a fine of 500 rubles.

The features of the updated form 6-NDFL are as follows:

• the correction number is indicated - “001” for the first, “002” for the second, and so on;
• in the fields in which inaccuracies and errors are found, you must indicate the correct data;
• the remaining fields are filled in the same way as in the primary calculation.

We will separately mention how to correct the form if you indicated an incorrect checkpoint code or OKTMO . In this case, you need to submit 2 calculations:

1. In the first , you need to indicate the correct gearbox and OKTMO codes and enter the correction number “000”. All other data must be transferred from the previous form.
2. In the second calculation, the adjustment number “001” is indicated, as well as the checkpoint and OKTMO, which were indicated in an erroneous form. All sections must contain zero data.

General requirements for reporting

To correctly compile 6-NDFL, an example of filling out for the 1st quarter is presented below, you should be guided by Order of the Federal Tax Service No. MMV-7-11/450. First of all, we note that if an enterprise applies several tax rates, then Section 1 must be drawn up separately for each tax rate. In the case where an enterprise has several branches or separate divisions, then 6-NDFL 2021, available on our website, is compiled separately for each of them, while indicating the corresponding OKTMO and checkpoint. Explanations on this matter are given in Letter No. BS-4-11/13984.

After drawing up the form, the specified data is checked by applying the control ratios given in Letter No. BS-4-11/3852.

Filling out 6-NDFL in 2021 occurs strictly in compliance with the general requirements for preparing a tax form. These are:

• text and numeric data are filled in from left to right;
• in lines where no text information is reflected, dashes are inserted;
• in cells where it is necessary to indicate quantitative or summary indicators, but there is no data to display them, dashes are inserted, with the exception of the first cell of the line, the value “0” is indicated in it;
• if the 6-NDFL filling out for 2021 is on paper, then the document should be printed only on one side of the sheet; printing the report on both sides is prohibited;
• You can fill out the paper version of the report in black or blue ink;
• It is prohibited to use various corrective means to correct errors;
• When filling out the document, no erasures or corrections are allowed;
• if the new form 6-NDFL in 2021 is filled out electronically, you must use the Courier New font, height 16-18 points;
• if the data does not fit on one page of the section, then additional sheets are filled in;
• the data entered into the reporting form is taken from the tax registers of the enterprise;
• all sheets of 6-NDFL for the 1st quarter of 2021, an example will allow you to fill out the document correctly, must be numbered;
• The finished document must be certified by the signature of the head of the company and the seal of the organization.