6-NDFL for 9 months of 2021: form and sample

Why do you need to calculate 6-NDFL?

Individual entrepreneurs and organizations paying benefits to employees are required to calculate, withhold and pay income tax (NDFL) to the budget. To monitor the timeliness and correctness of calculation, withholding and payment of personal income tax, tax authorities have developed two reports: 2-NDFL and 6-NDFL.

They differ:

• Frequency of presentation.

6-NDFL is submitted quarterly, and 2-NDFL - once a year.

• Lack of personification.

6-NDFL provides information in general for all employees; it does not contain data separately for each employee.

From 01/01/2021, the Federal Tax Service plans to combine 6-NDFL and 2-NDFL. The corresponding draft has already been prepared and is being discussed. As a result, the form with the name “2-NDFL” will disappear, and instead of it, the tax authorities will be presented with an appendix to the calculation of 6-NDFL for the year - a certificate of income and tax amounts of an individual.

Who submits 6-NDFL

All employers paying income to employees drawn up under employment and civil law contracts must submit 6-NDFL:

• organizations;
• IP;
• lawyers, notaries.

Deadline for submitting 6-NDFL

The 6-NDFL calculation is submitted to the Federal Tax Service based on the results of each reporting period:

• for 1 quarter, half a year and 9 months - no later than the last day of the month following the reporting quarter;
• for a year - until March 1 of the next year.

Calculation of 6-NDFL for 9 months of 2021 is due no later than October 31, 2020 . Taking into account the fact that the last reporting date falls on a non-working day (October 31, 2021 ─ this is a Saturday), it is allowed to submit 6-NDFL for 9 months no later than Monday 11/02/2020 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Calculation form 6-NDFL

The report form was approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] and has not undergone any changes in 2021.

6-NDFL consists of the following sections:

• Title page.

Includes basic information about the employer, the period for which the calculation is submitted and the Federal Tax Service to which it is sent.

• Section 1.

Filled out with a cumulative total from the beginning of the year, includes information about all employee income for the reporting (tax) period.

• Section 2.

Includes information on payments for the last 3 months of the reporting period.

We will tell you further how the 6-NDFL form will change from 2021.

Form 6-NDFL 2020

Methods for submitting 6-NDFL

You can submit a report to the Federal Tax Service:

• On paper.

On your own, through a representative or by sending by registered mail with a list of attachments.

Be careful: a paper report can be submitted in 2021 only if the number of employees does not exceed 10 people. (Letter of the Federal Tax Service dated November 15, 2019 No. BS-4-11 / [email protected] ).

If there are more employees, you will have to report electronically. You may be fined for submitting a report on paper when you are required to submit it in electronic format.

• In electronic form.

Where is 6-NDFL submitted?

6-NDFL is submitted to the Federal Tax Service:

• organizations - at the place of their registration;
• Individual entrepreneur - at the place of registration (except for special UTII and PSN regimes);
• separate subdivisions (SS) - at the place of registration of each separate unit;

In 2021, companies with OPs are given the right to choose a tax office for filing reports if the parent organization and OPs are located in different municipalities. To do this, you need to notify all the Federal Tax Service Inspectors with which the parent company and the OP are registered about this decision. The notification form was approved by Order of the Federal Tax Service dated December 6, 2019 No. ММВ-7-11/ [email protected] It must be submitted no later than the 1st day of the tax period for which you will report according to the new procedure.

• the largest taxpayers and their OP - at the place of registration of the “head”;
• Individual entrepreneur on UTII and PSN - at the place of registration as a payer of imputation or patent.

About the 6-NDFL report

Report 6-NDFL is required to be provided by those employers who pay wages to individuals under employment agreements and civil contracts.
The sequence and main points of filling out the report form are enshrined in the order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450.

Reporting is submitted at the place of registration of the enterprise or individual entrepreneur. Separate divisions should submit a separate 6-NDFL calculation also at the place of their registration (according to the letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970 and the letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11/23129).

If the number of employees of the company does not exceed 25 people, then this type of reporting can be provided on paper. If the number of employees is above this figure, then reporting should be done in electronic format.

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

The deadline for submitting the form is no later than the last day of the month following the reporting period. The report includes a title page and two sections.

If the organization did not accrue and pay income to individuals during the reporting period, and did not accrue and withhold personal income tax, then reporting on Form 6-NDFL with zero data does not need to be submitted.

Requirements for filling out 6-NDFL for 9 months of 2021

The procedure for drawing up and filling out the 6-NDFL report is given in Order No. ММВ-7-11/ [email protected] , let us remind you:

• We enter information from left to right, starting from the first familiarity. We put a dash in empty cells.
• We always fill in the details and total indicators, but if there is no value for the total indicators, we put “0”.
• Page numbering is continuous and starts from the title page.
• When filling out the report, you cannot use correction tools.
• Each page must be printed on a separate sheet; duplex printing is not permitted.
• We fasten the sheets so as not to damage the paper, so you cannot use a stapler.
• When filling out the report by hand, we use only black, blue or purple ink.
• When filling out on the computer, set the Courier New font to a height of 16-18 points.
• We fill out the report separately for each OKTMO.

Material aid

The employer has the right to assign financial assistance to its employee - this benefit is considered additional income and is taxed. The Tax Code of the Russian Federation states that if the amount does not exceed 4,000 rubles, it is not subject to deduction. Tax can be withheld only from that part of the amount that exceeds the allowable amount.

This may include natural disasters, expensive treatment, adoption, loss of a close relative, etc.

Funds spent for the benefit of employees must be indicated in the 6-NDFL report. When preparing tax deductions, you need to be extremely careful and enter the correct values ​​in the fields.

Pay attention to the service from ModulBank - all the information is available on the website.

Fill out the title page 6-NDFL

In the title page put:

• TIN and checkpoint.

We indicate them according to the tax registration certificate. Individual entrepreneurs do not have a checkpoint; they do not indicate it in the report.

• Correction number.

If 6-NDFL is submitted for the first time during the reporting period, the value “000” is indicated, indicating the initial calculation. If a clarification is submitted, indicate its number: 001, 002, etc.

• Presentation period.

For a report for 9 months, enter code 33. If you are submitting a report during liquidation or reorganization, enter the value “53.” Codes for other periods, including during liquidation (reorganization), are given in Appendix No. 1 to the Filling Out Procedure, approved. Order No. ММВ-7-11/ [email protected] .

• Taxable period.

The year during which the report is submitted is entered. When submitting 6-NDFL for the periods of 2021, indicate “2020”.

• Submitted to the tax authority.

We put the code of the Federal Tax Service to which the report is submitted.

• By location (registration).

We take the value for filling this line from Appendix No. 2 to the Procedure. For example, individual entrepreneurs (who do not use PSN or UTII) indicate the code “120”; organizations, if they are not the largest taxpayers, enter code “214”, etc.

• Tax agent.

Organizations indicate here their short name, which is reflected in the charter. If there is no short one, write the full one. Individual tax agents indicate their full names without abbreviations.

• OKTMO code.

Since 6-NDFL is compiled separately for each OKTMO and KPP code, you need to generate the number of calculations that corresponds to the number of your OKTMO/KPP.

• Contact phone number.

Here, please enter a current telephone number so that the inspection inspector, if necessary, can contact you and clarify any questions he may have.

• Reliability and completeness of information...

If the tax agent submits the report personally, enter “1”, if his representative – “2”. The lines below indicate the full name of the representative or the name of the representative organization.

Coding information in 6-NDFL

We encounter information coding everywhere (BIK, OKVED, OGRN, OKTMO, etc.), but most often we encounter it when preparing tax reporting.
The 6-NDFL report also did not escape the coding process. It should be noted that the contents of this report, namely the amount of income paid to individuals, personal income tax, dates and deadlines - all this is reflected in its natural form (without encoding):

• total indicators - in rubles (or in rubles and kopecks);
• calendar information is in the format HH.MM.YYYY.

In 6-NDFL, all encoded data is located on the first sheet - they present in a compressed form (by converting information into numbers) information about the reporting merchant. For example:

• TIN - this code contains a certain amount of information about the tax agent (which tax office he is registered with, its location, etc.);
• KPP is a less informative code that reveals in its 9 digits the code of the inspectorate with which the company is registered and the reason for its tax registration;
• KPR - code for the period for submitting the 6-NDFL calculation (we will talk about it in more detail in the following sections);
• KNO - tax authority code, consisting of 4 digits: the first two encrypt the code of the subject of the Russian Federation according to the Constitution, and the next 2 digits specify the affiliation with a specific inspection (interregional, interdistrict, etc.);
• KMN - inspection code at the location of the merchant;
• other codes (OKTMO, code for reporting method).

ConsultantPlus experts explained which codes to enter in the “at location (registration)” field. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Using the 6-NDFL encoding allows you to:

• achieve a unified form of information presentation in order to facilitate its processing using computer tools;
• reduce the number of calculation sheets - encoded data takes up less space on the page, etc.

Subsequent sections of our material will reveal the detailed content of the concept of “ 6-NDFL submission period ” .

Filling out Section 1

In this section we transfer information about all income, including allowances, bonuses and cumulative payments from the beginning of the year ─ for the period from January to September. It also needs to reflect data on other income paid to “physicists”, for example, dividends. Section 1 is completed separately for each tax rate applied.

• Line 020.

We indicate the total amount of income accrued to employees since the beginning of 2020.

• Line 025.

If dividends were not paid in 2021, enter “0” in the line.

• Line 030.

Filling out Section 2

In this section, include payments for the last 3 months of the reporting period ─ in the report for 9 months it is necessary to reflect data for July, August and September.

• Line 100.

We indicate the date of actual receipt of income reflected on page 130. When filling out this line, you must take into account that for some payments the timing of actual receipt of income is different.

The date of receipt of salary and monthly bonus is the last day of the month for which it is assigned, even if it falls on a weekend. When paying bonuses for a year, quarter or for a specific event, the date of receipt of income is considered the day of its payment (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).

The date of receipt of income under a civil contract, sick leave and vacation pay, financial assistance, vacation compensation and dividends is the day the income is paid to the employee.

• Line 110.

We reflect the date of actual deduction of personal income tax from the income paid. Tax on all types of payments is withheld on the day the income is paid, that is, line 110 = page 100.

• Line 120.

We indicate the deadline for transferring personal income tax to the budget. The deadline for paying personal income tax on wages and other income, with the exception of vacation pay and benefits, is the day following the day the tax was withheld. And for vacation and sick leave - the last day of the month.

• Line 130.

We enter the total amount of income received (without subtracting personal income tax) as of the date indicated in line 100.

• Line 140.

We indicate the total amount of personal income tax withheld.

Sample 6-NDFL for 9 months 2020

Useful information from ConsultantPlus

You will find more useful information about filling out 6-NDFL in the ready-made solution developed by tax and accounting experts ConsultantPlus.

6-NDFL in examples, questions and answers

Question: How to determine the income payment period?

Answer: When deciding this issue, the tax service recommends being guided by the date of receipt of income, which is determined according to the rules of Art. 223 Tax Code of the Russian Federation.

Example:

— wages for December 2015 were paid to the employee in January 2021. The period for which the income was paid is December 2015;

— payment under a civil law agreement for services provided on 12/22/2015 was made on 02/01/2016. The period for which income was paid is February 2021;

— employee vacation pay for annual paid leave from 07/01/2016 to 07/14/2016 was transferred on 06/27/2016. The period for which income was paid is June 2021.

Reason: Letter of the Federal Tax Service dated August 1, 2016 N BS-4-11/ [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL ) "

Question: How to fill out line 120 “Tax payment deadline” in section 2 of the 6-NDFL calculation?

Answer: The Federal Tax Service of Russia indicated that in section 2, line 120 “Tax transfer deadline”, the date is entered no later than which the personal income tax amount must be transferred. This date is determined in accordance with the provisions of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation and clause 9 of Art. 226.1 of the Tax Code of the Russian Federation (transactions with securities).

Reason: Letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/ [email protected] Federal Tax Service “On the issue of filling out form 6-NDFL”

Question: Is it necessary to provide a “zero” calculation of 6-NDFL

Answer: If a Russian organization or individual entrepreneur does not pay income to individuals, then the obligation to submit a calculation in Form 6-NDFL does not arise.

Reason: Letter of the Federal Tax Service dated May 4, 2021 N BS-4-11/ [email protected] “On the issue of submitting calculations in Form 6-NDFL”

Note: some Federal Tax Service authorities recommend providing a “zero” calculation of 6-NDFL. In this case, it will be accepted by the tax authority in accordance with the established procedure.

Question: How to fill out the 6-NDFL calculation if income to individuals was paid only in one of the quarters of the calendar year?

Answer: Tax service specialists explained that in such a situation, in form 6-NDFL, submitted for the period in which income was accrued (paid), both sections are filled out - section 1 and section 2; in form 6-NDFL for subsequent reporting periods (including for the year), only section 1 is filled out.

Reason: Letter dated March 23, 2016 No. BS-4-11/ [email protected] “On filling out and submitting calculations of the amounts of personal income tax calculated and withheld by the tax agent in Form 6-NDFL”

Question: For what period should sick leave for June be reflected if it is listed in July?

Answer: income in the form of temporary disability benefits is recognized on the date of payment of income, including by transfer to a bank account (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The tax agent is obliged to withhold personal income tax upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation), and transfer it to the budget no later than the last day of the month in which the payment was made (paragraph 2 of clause 6 of article 226 of the Tax Code of the Russian Federation).

Thus, if sick leave for June is listed in July, for example, on the 5th, then it is not reflected in the calculation of 6-NDFL for the six months, and in section 2 for nine months this amount falls as follows:

in line 100 – 07/05/2016;

in line 110 – 07/05/2016;

in line 120 – 08/01/2016 (since July 31, 2021 is a day off).

Reason: Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11 / [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL ) "

Question: How to reflect the salary for June paid in July in the calculation of 6-NDFL?

Answer: If the salary for June was paid in July, then:

lines 020 and 040 of the 6-NDFL calculation for the first half of the year indicate the amount of income and the calculated personal income tax on this income from January to June;

in lines 070 and 080 of the 6-NDFL calculation for the first half of the year, the amount of personal income tax on income for June is not indicated (i.e. if there were no income payments for January-June at all, 0 is indicated, and if there were any income payments, then tax withheld only from this income);

line 070 of the 6-NDFL calculation for nine months indicates the amount of personal income tax withheld from wages paid in July for June;

in section 2 of the calculation of 6-NDFL for nine months, lines 100-140 for this payment are filled in accordingly.

Reason: Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11 / [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL ) "; Letter of the Federal Tax Service dated May 16, 2016 No. BS-4-11/8609

Question: How to fill out 6-NDFL for payments in kind?

Answer: If, in addition to the payment in kind, the tax agent does not make other charges (for example, an employee quits, but upon dismissal he is not entitled to any payments), then, according to the Federal Tax Service of Russia, this payment is reflected in lines 020, 040 and 080 of section 1 of calculation 6- Personal income tax.

Section 2 of form 6-NDFL for the period in which the tax agent paid income in kind is filled out as follows:

line 100 indicates the date of payment;

on lines 110-120 – 00.00.0000;

on line 130 – amount of income;

on line 140 – 0.

Reason: Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11 / [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL )"

Question: How do I indicate the tax remittance date for a premium paid on Friday?

Answer: the date of receipt of income in the form of a bonus is the day the bonus is paid, including by transferring funds to a bank account (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

Tax must be withheld from income when it is actually paid (clause 4 of Article 226 of the Tax Code of the Russian Federation), and transferred to the budget no later than the day following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

It follows from this that if the bonus is paid on Friday, then the employer’s obligation to transfer it to the budget arises on Saturday, i.e. on a day off. In this case, the general rule regarding the postponement of deadlines applies: if the deadline expires on a weekend, then the expiration date of the deadline is the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In the commented letter, the tax department indicated that if the premium was paid, for example, on May 20, 2021, then it is reflected in section 2 of the 6-NDFL calculation as follows:

on line 100 – 05/20/2016;

on line 110 – 05/20/2016;

on line 120 – 05/23/2016.

Please note that the rule on postponing deadlines (including indicating them in reporting) applies in all cases when the tax remittance date falls on a weekend. This, for example, applies to temporary disability benefits if in the month in which it is paid the last calendar day is a day off.

However, this rule does not apply to the dates of receipt of income. For example, for income in the form of wages, line 100 of the 6-NDFL calculation indicates the last day of the month, even if it is a weekend.

Reason: Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11 / [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL ) "

Question: How to fill out the 6-NDFL calculation if the salary is paid before the end of the month?

Answer: According to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for the performance of labor duties.

In a letter dated March 24, 2016 No. BS-4-11/ [email protected], the Federal Tax Service of Russia explained the procedure for filling out the calculation in Form 6-NDFL if the salary is paid in full before the end of the month (for example, the salary for January was paid on January 25). The Tax Department indicated that in this case, section 2 of the calculation in Form 6-NDFL reflects the following data:

on line 100 (date of actual receipt of income) – 01/31/2016;

on line 110 (tax withholding date) – 01/25/2016;

on line 120 (tax payment deadline) – 01/26/2016;

on lines 130 and 140 - the corresponding total indicators.

Reason: Letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/ [email protected]

Question: On determining the date of receipt of income in the form of vacation pay for personal income tax purposes.

Answer: The date of actual receipt of income in the form of vacation pay is determined in accordance with subparagraph 1 of paragraph 1 of Article 223 of the Code as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts.

Reason: Letter of the Ministry of Finance dated January 26, 2015 N 03-04-06/2187

Question: How to fill out section 1 of the 6-NDFL calculation when recalculating vacation pay?

Answer: The Tax Department reminded that section 1 of the 6-NDFL calculation is filled out with an accrual total for the first quarter, half a year, 9 months and a year. Therefore, when recalculating vacation pay, this section reflects the total amounts taking into account the recalculation made.

Reason: Letter No. BS-4-11/9248 of the Federal Tax Service dated May 24, 2016 “On the issue of filling out form 6-NDFL”

Question: How to fill out section 2 of form 6-NDFL if the amount of the standard deduction is greater than the amount of income?

Answer: The Federal Tax Service of Russia has clarified that in this case it is necessary to indicate the amount of income paid. For example, on May 5, 2016, 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.

Reason: Letter of the Federal Tax Service dated 08/05/2016 No. BS-4-11/14373

Question: How to indicate amounts that are not taxed when calculating 6-NDFL?

Answer: Types of income that should not be subject to personal income tax are named in Art. 217 Tax Code of the Russian Federation. The Procedure for filling out 6-NDFL does not indicate whether these amounts need to be indicated in any section of the calculation. In its letters, the tax department once again confirmed that income that is not subject to personal income tax is not included in 6-personal income tax.

Reason: Letters of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/ [email protected] and No. BS-4-11/4901, No. BS-4-11/ [email protected]

Question: How to fill out 6-NDFL if the salary for December 2016 was paid in January 2021?

Answer: According to the Procedure for filling out the calculation in form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ), the tax department explained that the tax agent has no reason to include 6-NDFL in the calculation for 2021, tax on December wages paid in January 2021. Consequently, the specified personal income tax is subject to reflection in 6-NDFL for the 1st quarter of 2021.

Reason: Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11 / [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL ) "

Income that does not need to be reflected in 6-NDFL

6-NDFL is filled out on the basis of accounting data for income accrued and paid to individuals. However, not all income should be reflected in this report:

Do I need to submit a zero 6-NDFL report in 2021?

If you did not have duties as a tax agent during the reporting period, and you did not pay income to individuals either under employment or civil law contracts, there is no need to submit Form 6-NDFL, even zero. But if you have a desire to submit a zero 6-NDFL, the Federal Tax Service is obliged to accept it.

To avoid additional questions from tax authorities, you can provide an explanatory letter to the Federal Tax Service instead of zero. It should indicate that in the reporting period the organization (or individual entrepreneur) was not a tax agent, did not pay income to individuals, and did not have valid agreements with individuals. As a rule, this happens in the absence of financial and economic activities. You can indicate this in the letter. The letter is certified in the same way as a zero calculation of 6-NDFL would be certified.

How 6-NDFL will change in 2021

The Federal Tax Service has prepared a draft of a new form 6-NDFL, which is planned to be used from 01/01/2021. The updated form will consist of a title page and two sections:

• Section 1 “Data on the obligations of the tax agent.”
• Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts.”

In connection with the planned abolition of form 2-NDFL, an application is provided for form 6-NDFL, which will need to be filled out at the end of the year.

The title page will change slightly ─ individual fields will be renamed. For example, the field “Submission period (code)” will be called “Reporting period (code)”, and the field “Tax period (year)” in the updated form will be called “Calendar year”.

The “OKTMO Code” field has been moved from the title page to Section 1. In the field that reflects the code of the reorganization or liquidation form, you will need to indicate the code for deprivation of authority or closure of a separate division (code 9).

In the new form, Sections 1 and 2 are swapped: in section 1 it will be necessary to reflect information about the specific deadlines for transferring personal income tax and the amount of tax, and in section 2 - generalized information.

The draft also stipulates that the following should be reported using the new form 6-NDFL:

• about the impossibility of withholding personal income tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax in accordance with clause 5 of Art. 226 Tax Code of the Russian Federation;
• about the impossibility of withholding the amount of personal income tax in accordance with clause 14 of Art. 226.1 Tax Code of the Russian Federation.

How to reflect tax deductions in 6-NDFL

Legal entities and entrepreneurs are required to submit reports to the tax office. But only correct filling out guarantees no questions from inspectors. Therefore, you need to be careful when filling out all the lines. The topic of our review is devoted to the question: how to reflect tax deductions in 6-NDFL.

Recently, in accordance with the current tax legislation, any entrepreneur who has the status of a tax agent must submit reports in Form 6-NDFL.

It is worth noting the fact that many entrepreneurs do not know when and how this form should be submitted, since it differs significantly from how the 2-NDFL certificate had to be filled out before.

In particular, quite often tax agents ask questions about how to reflect tax deductions in 6-NDFL.

Main details

First of all, in order to understand the key features of reporting under 6-NDFL, it is worth considering the basic requirements that are imposed on such documentation by current legislation.

It is necessary to reflect a property deduction in such reporting only if the recipient of this deduction has an officially registered employment relationship with a legal entity, receives income as an individual, and has also given the employer a notification about the possibility of using this deduction.

It is impossible to obtain a property deduction for yourself if the purchase of property was carried out from an interdependent person or at the expense of budget funds, an employer or maternity capital.

The property deduction itself should be provided in the form of a reduction in the tax base to which personal income tax applies.

In 6-NDFL, the property deduction is reflected on line 030, which is located in the first section of the reporting, and it must be filled out, taking into account the following rules:

• the calculation of the generalized amount is carried out for all available types of tax deductions, including standard, professional, property and others;
• all available deductions are summed up for all individuals who have the right to receive them in accordance with the documentation they provide;
• tax deductions are summed up on an accrual basis;
• if the amount of available deductions is greater than accrued taxes, personal income tax is zero.

In accordance with paragraph 2 of Article 230 of the Tax Code, any authorized tax agent must submit to the office located at the place of its registration a calculation of the amounts of personal income tax that were calculated and withheld from the salaries of company employees for the first quarter, half a year and nine months. These reports are submitted before the last day of the month following the reporting period.

The first section of the 6-NDFL form must be filled out, indicating all the necessary indicators with a cumulative total. The second section reflects only those financial transactions of the company that were carried out during three months of this reporting period.

Article 230. Enforcement of the provisions of this chapter

In accordance with paragraph 3.3 of the first section of the established procedure for filling out 6-NDFL, the total amount of taxes that were returned to taxpayers in accordance with Article 231 of the Tax Code must be indicated on an accrual basis, starting from the first month of the tax period, and this indicator is written in line 090.

Article 231. Procedure for collection and refund of tax

If a company recalculates the amount of vacation pay and the amount of personal income tax, then in the first case it is necessary to indicate the final amounts, taking into account the recalculation.

In accordance with the situation, which is given in the official letter published by the Tax Service, the employee’s profit is 200,000 rubles, while the personal income tax withheld from it is 26,000. At the same time, the employee was returned the excess tax withheld in the amount of 1,000 rubles, and therefore From this payment, the state budget received the amount of 25,000 rubles.

If the tax agent returned the personal income tax amount to the employee during April, then it will need to be reflected in line 090 of the reporting that will be submitted based on the results of the past six months.

Sample reflection of a standard deduction in 6-NDFL

Important clarifications

In the first section, the amount of deductions provided, which were calculated from the first day of the year, should be reflected in line 030, while the total amount of the employee’s profit without taking into account deductions will be recorded in line 020.

The total amount of the deduction will not be subject to personal income tax, and therefore the tax calculation is carried out depending on the difference between the profit and the deduction, while the tax amount will ultimately be entered on line 040.

The second section reflects the totals indicated for the last quarter, while line 130 reflects the total amount of profit, excluding deductions, for the last three months, while line 140 includes the amount of tax that was withheld without taking into account the difference income reflected in line 130, as well as those deductions that were provided during this quarter.

All these explanations are reflected in the official letter of the Tax Service No. BS-4-11 / [email protected] , which was published on June 20, 2018.

In accordance with the rules prescribed in paragraph 4.

1 of the procedure in the second section of form 6-NDFL indicates the date when individuals actually received income from which tax was withheld, as well as the timing of tax transfer and generalized amounts.

In this case, the amounts of tax deductions should be reflected separately in these reports, since they can significantly affect the total amount of the calculated tax or even completely offset it.

In such a situation, in lines 020 and 130 of the specified calculation, it is necessary to write down the amount of income received, regardless of what amount of tax deductions he received, and also without taking into account the fact that in this case, in principle, there is neither a taxable base nor a withheld personal income tax amounts.

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.

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.

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.

Let's look at filling out 6-NDFL in terms of property deduction using an example.

Example

An aspiring businessman registered his business in January 2021. The staff of employees has not yet been recruited, he assigned the functions of an accountant to himself, and for performing the duties of a manager, he accrued a monthly salary in the amount of 80,000 rubles. (standard deductions do not apply).

In March, a businessman purchased an apartment and received a tax notice about the right to a property deduction in the amount of 2 million rubles.

Taking into account the determination of the Supreme Court of the Russian Federation dated April 13, 2015 No. 307-KG15-324, the property deduction was provided from the beginning of the year.

The 6-NDFL report for the 1st quarter of 2021 of Triumph LLC reflects the following data:

• calculated earnings (page 020) - 240,000 rubles. (RUB 80,000 × 3 months);
• property deduction (line 030) - 240,000 rubles. (deduction equals income);
• calculated and withheld personal income tax (lines 040 and 070) - 0 rub.

Personal income tax withheld from wages for the first 2 months of 2021 amounted to 20,800 rubles. (RUB 80,000 × 2 months × 13%) - it is considered excessively withheld and, at the request of the employee, can be returned to him.

If before the end of the current year the businessman’s salary does not increase (or other income taxable with personal income tax of 13% does not appear), the balance of the property deduction, carried over to subsequent years, will be 1,040,000 rubles. (2 million rubles – 80,000 rubles × 12 months).

For details on filling out line 090 of section 1 of form 2 of personal income tax when returning tax by a tax agent, read the article “Procedure for filling out line 090 of form 6-NDFL”.

• indicate your TIN and KPP at the top of the title page;
• use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
• in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
• in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• also indicate “TIN/KPP of the reorganized company.”

Let's sum it up

• Calculation of 6-NDFL for 9 months of 2021 must be submitted no later than November 2, 2020 (postponement of the deadline of October 31 from a non-working Saturday to Monday ─ the nearest working day).
• If in the first half of 2021 you did not have duties as a tax agent (income was not accrued or paid to individuals), you do not have to submit the zero 6-NDFL. But it is better to inform them about this with an explanatory letter within the same time frame as the 6-NDFL.
• From 01/01/2021, the Federal Tax Service plans to use the new form 6-NDFL.

If you find an error, please select a piece of text and press Ctrl+Enter.

Penalty for incorrectly specified period code

The 6-NDFL report should be drawn up on time. Otherwise, a fine will be imposed on the tax agent. In case of delay by even 10 days, the tax agent may be subject to more severe sanctions. In some cases, it is even possible to block a bank account. In addition, a tax agent can be fined for errors in Form 6-NDFL. To avoid problems, it is recommended that you write the code correctly before submitting the report.

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