How to fill out 6-NDFL for 9 months of 2021: example and instructions

What does Form 6-NDFL show?

6 Personal income tax is a relatively new report, mandatory for all employers, applied from the 1st quarter of 2021.

It includes information about:

• employee remuneration (income);
• accrued, withheld and transferred personal income tax;
• terms of assignment, withholding and transfer of tax.

The document form and the algorithm for its execution were approved by order of the Federal Tax Service on October 14, 2015 No. ММВ-7-11/ [email protected] To calculate for 9 months, you should take the form as amended. Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected]

You can download the current 6-NDFL form here .

Who does not need to submit Form 6-NDFL in 2019?

Tax agents draw up Form 6-NDFL on a quarterly accrual basis: for the 1st quarter, half a year, 9 months and a year. For the first three reporting periods, the report is submitted to the tax office no later than the last day of the month following the corresponding reporting period. And the deadline for submitting the annual report has been extended by another 2 months: Form 6-NDFL at the end of the year must be submitted no later than April 1 of the year following the reporting year (paragraph 3, clause 2, article 230 of the Tax Code of the Russian Federation).

It is important to take into account that if the last day for submitting the Calculation falls on a weekend or a non-working holiday, then the report can be submitted without consequences on the next working day (Clause 7, Article 6.1 of the Labor Code of the Russian Federation).

The number of persons required to submit tax calculations on the 6-NDFL report form includes individual entrepreneurs and companies that make payments to their employees and other individuals (including those paying dividends). The report takes into account both the income of personnel working on the basis of employment contracts and the accrued earnings of individuals with whom the business entity has signed a GPC agreement.

The report is generated based on data on employee income from the beginning of the reporting year. If there were no accruals in the 3rd quarter of 2021, but they were present in the 1st or 2nd quarter of 2021, the calculation for 9 months must still be provided taking into account the information accumulated for the previous quarters of the current year.

Submission of 6-NDFL for the 3rd quarter of 2021 is mandatory for all entrepreneurs and companies - tax agents for personal income tax. There is no need to submit 6-NDFL reports only if there were no income accruals for individuals throughout the entire reporting year. This rule does not apply to situations where:

• those who submit 6-NDFL, accrue wages (or other remuneration), but do not pay it;
• the tax agent calculates, but cannot withhold or pay tax on the income of individuals.

The report template has the same structure for all. Tax agents must fill out the Calculation in the form given in the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected] (as amended on January 17, 2018). The procedure for drawing up Calculation 6-NDFL is given in Appendix No. 2 to the same order.

In 2021, everyone who acts as a tax agent for income tax is required to submit form 6-NDFL to the tax service at the place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation, the calculation is submitted to:

• individual entrepreneurs - at the place of residence;
• organizations - at their location.

The deadline for submitting 6-NDFL in 2021, as specified in paragraph 2 of Article 230 of the Tax Code, is no later than the last day of the month that follows the reporting period. This norm of tax legislation applies equally to both legal entities and individual entrepreneurs.

Please note that if a company has separate divisions, they also have the obligation to submit a report in Form 6-NDFL to the Federal Tax Service at the place of their registration. The calculation must be submitted in relation to employees of such departments, as well as individuals who work according to the GPD and have entered into contracts with these departments.

If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.

However, if at least one month during the reporting period an individual entrepreneur or organization acted as a tax agent, then 6-NDFL will have to be submitted starting from the period in which income was accrued to individuals.

But if in at least one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-NDFL is compiled on an accrual basis from the beginning of the year.

In a situation where an individual entrepreneur or organization decides to submit “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letter of the Federal Tax Service of the Russian Federation N BS-4-11/7928 dated May 4, 2016).

Form 6-NDFL is submitted:

• organizations that are not major taxpayers - at their location;
• organizations that are the largest taxpayers - at the place of registration in this capacity;
• legal successors of reorganized tax agents - at their location;
• separate units - at their location;
• Individual entrepreneurs, heads of peasant farms, lawyers and notaries - at the place of residence;
• Individual entrepreneurs who have a patent for a certain type of activity or use UTII - at the place of activity.

Based on Article 230 of the Tax Code of the Russian Federation, tax agents have the right to submit a report in paper form only if the number of individuals who received income in the tax period is less than 25 people. All others are required to send 6-NDFL via telecommunication channels.

Complete the “Payroll Accountant” training program at the Chief Accountant School for budgetary institutions. There are lectures on registering financial assistance, gifts to employees and severance pay in 6-NDFL.

To test your knowledge, you can take a test and after completing the entire training program you will receive a certificate of advanced training.

The form for submitting a summary calculation for personal income tax was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450. All enterprises and individual entrepreneurs paying income to individuals for which they have obligations as a tax agent for personal income tax are required to submit quarterly calculations to the Federal Tax Service.

Moreover, if:

• the number of individuals who received income according to the report turned out to be less than 25 people, you can report in paper form;
• the number of individuals whose income was included in the calculation is 25 or more; they must report by email. The file format for electronic reporting (xml) is given in Appendix No. 3 to the Federal Tax Service order No. ММВ-7-11/450 dated October 14, 2015.

NOTE! If there are up to 25 people who received income, it is also possible to submit a report electronically. Restrictions apply only to the ability to provide a report on paper.

For a sample report for the 3rd quarter of 2021, see the material “Example of filling out form 6-NDFL for the 3rd quarter.”

Tax agents must report to the Federal Tax Service for taxes paid for individuals. Tax agents can be:

• Legal entities, as well as their branches and divisions;
• Individual entrepreneurs who have employees;
• “Self-employed” individuals conducting business activities without employees. These could be private notaries, lawyers, mediators, arbitration managers, etc.

Tax agents provide a 6-NDFL report on the payment of tax from income paid for those individuals with whom certain agreements have been concluded, namely:

• Employment contract;
• Civil contract;
• License agreements or agreements for the alienation of rights, etc.

Tax agents must report taxes paid to the Inspectorate of the Federal Tax Service, namely:

• Legal entities - at the place of registration of the legal entity;
• Individual entrepreneurs and “self-employed” individuals - according to their place of registration.

Tax agents can submit 6-NDFL reports to the tax office both electronically and on paper.

Who submits 6-personal income tax and where for 9 months of 2021

The form is submitted to the Federal Tax Service at the place of registration of tax agents paying income under employment and civil law contracts to individuals. Personal income tax agents are considered organizations and individual entrepreneurs, as well as private notaries, lawyers and other self-employed persons who pay income to “physicists”.

6-NDFL includes all accrued income, regardless of whether they are paid or not. If you did not calculate or issue salaries to your employees, there is no need to create a calculation. However, it is advisable to notify the tax authorities that you are not submitting the report due to the lack of data to fill it out.

Branches are also required to submit Form 6 personal income tax to the tax office at the place of registration. At the same time, the checkpoint and OKTMO corresponding to the territorial location of this separation are indicated on the title page of the form. An exception is large taxpayers who have the right to submit the form at the place of registration of the parent organization. However, tax authorities do not consider this position to be legitimate and want to see a report to the Federal Tax Service at the place of registration of the unit (letter of the Ministry of Finance of the Russian Federation dated December 19, 2016 No. BS-4-11 / [email protected] ).

Also see “Deadline for submitting 6-NDFL for the 3rd quarter of 2021“.

Latest adjustments to form 6-NDFL

Let us remind you that in 2021, a new form, Form 6-NDFL, will be used for reporting for the previous year. In accordance with the changes to the Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, on January 17, 2018, adjustments were made to the form and procedure for filling out form 6-NDFL, namely:

• the title page of the document will change;
• the barcode "15201027" will be replaced with "15202024".

As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18, changes were made to form 6-NDFL. The changes mainly concern the assignees of agency obligations under personal income tax. If before the end of the reorganization the legal entity has not reported on 6-NDFL, then responsibility passes to the legal successor.

• at the top of the title page - indicate your tax identification number and checkpoint;
• in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216”;
• in the line “Tax Agent” - indicate the name of the reorganized entity or its separate division.

In the new form 6-NDFL, two details have been added:

• “Form of reorganization (liquidation) (code).” In this line you must enter one of the values: 1 – transformation, 2 – merger, 3 – division, 5 – accession, 6 – division with simultaneous accession, 0 – liquidation;
• details “TIN/KPP of the reorganized organization”.

In addition to the above changes, there are changes in the new form that are not related to the reorganization of the enterprise:

• the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
• companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”.

If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.

For the 6-NDFL report for the 3rd quarter of 2021, there is a new form approved by Order of the Ministry of Finance MMV-7-11 / [email protected] dated October 14, 2015, as amended on January 17, 2018. In the current billing period, the following changes have occurred compared to the previous one:

1. The form can be submitted by the legal successor of the reorganized tax agent. On the title page, fields are entered for entering the TIN and KPP of the organization for which the report is being submitted, as well as for indicating the code of the reorganization form. The code is selected from the directory added to the order.
2. If the report is submitted through a tax agent representative, you must indicate not only the name of the supporting document, but also its details.
3. The codes for places of submission of calculations in form 6-NDFL have been changed. A Russian entity that is not the largest taxpayer now uses code 214. Codes 215 and 216 are provided for reporting assignees. Added code 124 for the form filled out by the head of a peasant farm.
4. The largest taxpayers must indicate the checkpoints assigned to them by the tax authority at their location.

Corresponding adjustments have been made to electronic reporting formats.

Be sure to check the 6-NDFL report before submitting it; mistakes may result in fines!

Procedure for processing 6-NDFL for 9 months of 2021

The form is filled out based on tax registers for personal income tax. General filling requirements include:

• entering information into each individual cell from left to right;
• mandatory completion of sum and detail indicators; if any data is missing, 0 is entered;
• if during the registration process there are blank acquaintances left, a dash is placed in them;
• The pages are numbered consecutively.

In calculations submitted on paper, it is prohibited:

• making corrections using a bar-corrector;
• two-sided printing.

The form can be filled out in blue, purple or black ink.

Sample 6-NDFL can be downloaded here .

Forms and methods of submitting Form 6-NDFL in 2019

6-NDFL reporting in 2021 can be submitted in one of two forms:

• in electronic form - if individual entrepreneurs (organizations) paid income to more than twenty-four individuals during the reporting (or tax) period;
• on paper - if individual entrepreneurs (organizations) paid income to less than twenty-four individuals during the reporting (or tax) period.

6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).

6-NDFL on paper can be submitted to the tax office:

1. On a personal visit.
2. Through a representative.
3. Send by Russian Post (by making an inventory of the attachment).

Responsibility for violation of deadlines for submitting a report (failure to submit)

In case of violation of the deadline for submitting 6-NDFL (or refusal to submit it) in 2021, penalties may be imposed on the organization or individual entrepreneur, up to and including blocking of the account.

Title page

The title page of form 6-NDFL is filled out by both the tax agent and the tax authority employee in specially designated cells. It contains:

1. TIN of the organization's checkpoint (or only TIN for entrepreneurs or self-employed people) in accordance with the tax registration certificate.
2. In the line “Adjustment number” indicate the serial number of the clarification. For the primary report, the value 000 is fixed.
3. In the “Representation period” field, enter the code designation of the reporting period:

Section 1

Sec.
1 of Form 6-NDFL includes general information about income, as well as accrued and withheld tax from January to September 2018. The section is filled out separately for each tax rate, with the exception of lines 060-090. The total indicators for these lines are recorded only on the first page of the section. 1. This section contains:

Let's look at an example of filling out section. 1 form 6-NDFL for 9 months of 2018.

Alliance LLC for 9 months of 2021 accrued income to its employees in the amount of 6,832,350 rubles. The amount of deductions amounted to 210,000 rubles. The amount of calculated personal income tax is RUB 860,906. The amount of unwithheld tax is RUB 102,700.

Section 2

This section is prepared for 3 reporting months, i.e. when preparing calculations for 9 months, information for July, August, and September is transferred here.
In Sect. 2 the following information is recorded:

If for at least one type of income received on the date specified on page 100, the day of tax withholding or transfer is different, a separate block on pages 100-140 is formed for this income.

Next, we will consider the procedure for filling out section. 2, continuing the previous example.

Algorithm for preparing a report when paying bonuses, vacation pay and sick leave

accrued to 30 employees:

Leave compensation upon dismissal was paid to the employee on September 10, 2018, vacation pay on August 20, 2018, and sick leave benefits on July 16, 2018.

On August 15, remuneration was paid to the individual who carried out the installation of equipment under a civil contract in the amount of 20,000 rubles. (Personal income tax - 2,600 rubles). The advance payment date is the 20th of each month, the salary date is the 5th of the month following the month of income accrual.

How to correctly reflect carryover payments

Studying the above example of filling out form 6-NDFL, you may wonder whether the accountant of Alliance LLC made a mistake by reflecting the salary for June in the document for 9 months and not recording the data for September. How to correctly display the rolling salary on the form? The answer to this question was given by the Federal Tax Service in its letter dated February 25, 2016 No. BS-4-11/3058: in section. 2, only indicators are recorded on those incomes on which tax was calculated, withheld and transferred during the last 3 months for which the report is generated.

That is, in the example conditions, income for September is considered received, but the deadline for tax withholding and transfer will occur only in October (on the day of salary payment), i.e. already in the 4th quarter of 2018. Therefore, this information should be recorded in the report for 2021 (Letter of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249). At the same time, on page 020 section. 1 reflects the generalized amount of employee income from January to September.

Salary for June 2021 is displayed in the same way. Since the tax was withheld and transferred to the budget already in July 2018, information about the June earnings of employees is recorded in the report for 9 months.

Hot questions about filling out form 6-NDFL

Since the calculation of 6-NDFL appeared only in 2021, tax authorities often provide explanations and recommendations on the procedure for drawing up a document in a given case.

Let's look at some of them:

1. How to reflect daily or other non-taxable income in form 6-NDFL?

Daily allowances in the amount of the limits established in the Tax Code (700 rubles / day - in Russia and 2,500 rubles / day - for foreign business trips) are not reflected in the calculation of 6-NDFL, since they are not taxed. And non-taxable amounts are not included in form 6-NDFL (see question 4 of the Federal Tax Service letter dated 06/01/2016 No. BS-4-11 / [email protected] ). Over-limit daily allowances (as well as other payments in excess of the norms established in the Tax Code, for example, the cost of gifts exceeding 4 thousand rubles) are recognized as income of the taxpayer, and tax is withheld from them on the salary payment day closest to the date of approval of the advance report.

1. Should I submit an updated calculation for the 1st quarter and half of the year if an error was discovered in August for February 2021, which led to an understatement of the taxable base?

Periods for which you need to report in 2019 according to 6-NDFL

Article 230 of the Tax Code of the Russian Federation (clause 2) contains information about reporting periods for 6-NDFL, which are:

1. 1st quarter.
2. Half year.
3. 9 months.
4. Year.

The first three periods are reporting periods, and 6-NDFL is submitted after the month following the reporting period.

The calculation for the past year, which is a tax period, is provided until April 1 of the following year.

Thus, 6-NDFL reporting must be submitted to the Federal Tax Service based on the results of the above periods.

Appendix No. 1 to the Procedure for filling out Form 6-NDFL contains the code designations of the periods for which this income tax report was generated. They are placed on the title page of the document in the field specially designated for this parameter. In standard situations, you must select one of the following codes:

• The 1st quarter corresponds to the code “21”;
• for the half-year the code is “31”;
• if a form is submitted based on the results of 9 months, the combination “33” is entered in the document;
• the annual interval is designated as "34".

Reorganized (or liquidated) tax agents indicate the frequency of preparation of the reporting form using separate codes. For them, the period of provision - code 6-NDFL is designated as:

• “51” – 1st quarter;
• “52” – half a year;
• “53” – nine months;
• in the annual Calculation the code “90” is indicated.

What are the deadlines for submitting a report to the Federal Tax Service and the penalties for late submission of Form 6 Personal Income Tax

Form 6-NDFL is generated once a quarter and sent to the Federal Tax Service no later than the last day of the month following the reporting period. That is, based on the results of 9 months, the form should be submitted to the tax authorities by October 31, 2018.

If the tax agent is late for any reason and the payment reaches the tax authorities later than the deadline, the Federal Tax Service will issue sanctions for each month of delay (full or partial) in the amount of 1 thousand rubles. (clause 1.2 of article 126 of the Tax Code of the Russian Federation), and will also block the current account if the delay exceeds 10 days (clause 3.2 of article 76 of the Tax Code of the Russian Federation).

We enter data into the calculation for 9 months of 2019: example

When entering indicators into the form, you should use tax accounting data for the reporting period. Below, for 6-NDFL for the 3rd quarter of 2018, instructions for filling out with examples are given.

Title page

At the top of the page is the TIN and KPP of the reporting organization or legal successor. Then you should indicate the correction number; for the original form, zeros are entered. The reporting period code is selected from the directory. For the form for the 3rd quarter you need to enter “33”. The billing period is 2021. In the line “Tax authority code” the number of the territorial Federal Tax Service Inspectorate is entered according to the all-Russian classifier. Next, you need to select a presentation code: by location, residence, activity, etc.

If an organization and a separate division are located on the same tax territory, two separate reports are submitted to it. If an individual entrepreneur has an activity subject to UTII and the simplified tax system, and the point applying UTII is not located in the area of ​​residence of the entrepreneur, you will need to report for the employees working in it separately to the Federal Tax Service at the place of activity.

The “Tax Agent” field is filled in in accordance with the constituent documents. If they provide a short name, it can be used. Only legal successors fill in information about the reorganized organization; the rest fill in dashes. Then the OKTMO code and the number of pages in the report and attachments, as well as the contact phone number of the performer, are entered. The OKTMO code can be clarified in the State Finance System service

The completeness and accuracy of the information is confirmed by the manager; his full name must be entered. If reporting is submitted through a representative, the details of the power of attorney must be filled in.

Section 1

Line 10 shows the tax rate:

• 13% for residents;
• 30% on wages or 15% on dividends for non-residents.

If the organization made payments at several rates, lines 10 to 50 are filled out separately for each of them. Line 20 takes into account all income taxed at the specified rate. Of these, the amount of dividends is allocated in line 25. On line 30 the amounts of deductions applied in the reporting period are entered:

• standard;
• social;
• professional;
• property;
• others.

Line 040 shows the calculated tax, line 45 shows personal income tax on dividends. The amounts of fixed advance payments in line 50 are shown if foreign workers work in the organization under a patent (115-FZ of July 25, 2002).

The following provides general data for all applicable rates:

• line 60 – total number of income recipients;
• line 70 – calculated tax;
• line 80 – tax not withheld;
• line 90 – returned personal income tax.

Line 80 is filled in only for those organizations that pay income in kind. If the employee who received it has no cash accruals and it is impossible to withhold tax, the amount of the debt is entered in line 80.

Note! After reporting for the half-year, officials issued new clarifications and also adjusted the procedure for reflecting indicators in the ERSV and 6-NDFL. See all changes in the article in the magazine Salaries in the institution

Section 2

The second section of form 6-NDFL has its own characteristics. To fill it out correctly, you need to be guided by the letter of the Federal Tax Service dated February 18, 2016 No. BS-3-11 / [email protected] The following transactions should be reflected by date:

• income accrual (line 100);
• tax calculation (line 110);
• established transfer deadline (line 120).

Lines 130 and 140 show the amounts of income and personal income tax, respectively.

All transactions are entered into the form for the last three months. If the accrual of income is completed, but the tax is not calculated, or the payment deadline does not occur within the last reporting quarter, the entire operation is reflected in the report for the next period. In the third quarter, you need to show all payments to individuals for which the personal income tax payment deadline falls within the interval from 07/01/2018 to 09/30/2018.

For example, on August 31, 2018, the salary for August was accrued in the amount of 300 thousand rubles. According to the accounting policy, 60 thousand rubles. paid in advance on August 25, the rest – on September 10. Tax in the amount of 39 thousand rubles. was calculated on September 10, 2018 and transferred on September 11, 2018 in accordance with the Tax Code of the Russian Federation. In section 2 of the form for the 3rd quarter, you need to make the following entries by line:

• 100 – 08/31/2018;
• 110 – 09/10/2018;
• 120 – 09/11/2018;
• 130 – 300 thousand rubles;
• 140 – 39 thousand rubles.

An advance is not accrued, therefore the date of receipt of all income is considered to be 08/31/2018.

The declaration can be submitted in several forms, the choice of which depends solely on the type of enterprise.

Let's look at the main points:

1. If the company employs a maximum of 25 people, the declaration can be submitted on paper directly to the tax department or by post.
2. If the number of employees exceeds 25, then reporting is made in electronic form, in accordance with clause 2 of Art. 230 Tax Code of the Russian Federation.

Taxpayers report their income quarterly throughout the year. The deadline for submitting the quarterly report is no later than the last day of the following month. The annual report is submitted by April 1 of the following year after the reporting year.

When submitting 6-NDFL reports, a tax rule is applied, namely, if the last day for submitting reports falls on a weekend, then it is postponed to the first working day.

We will look at the exact dates for submitting reports in 2021 in the table

Calculation 6-NDFL must be filled out very carefully, as there are misunderstandings when filling out by tax agents. To make it more convenient to fill out the 6-NDFL calculation, the tax service constantly issues letters explaining how to enter data in one or another line of the report. To avoid mistakes, you must constantly use the filling recommendations.

Error No. 1 The enterprise has more than 25 people, and reports are submitted on paper.

Correctly submit reports electronically.

Error No. 2 The reporting period is incorrectly indicated in the calculation, OKTMO

Error No. 3 The parent company sends the payment for the division.

It would be correct for the department to send the calculation for itself.

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form 6-NDFL is required for submission to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:

• about the amounts that were accrued and paid to hired personnel;
• on the amounts of personal income tax calculated, as well as withheld and transferred to the state budget;
• on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.

Form 6-NDFL was put into effect by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 (as amended by the order of the same department dated January 17, 2018 No. ММВ-7-11 / [email protected] ). The same order contains instructions for filling out the calculation.

Calculation components - title page, section 1, section 2.

You can make a calculation:

• blue, black or purple pen;
• when filling out the form on a computer, it is recommended to use capital printed characters in the Courier New font with a height of 16–18 points;
• automatically in a specialized program - the most reliable method of filling out, since it is carried out on the basis of data entered monthly with verification of control ratios. If the control ratios are not passed, the program will generate an error, and in some cases will not allow you to send an electronic version of the report to the tax authorities.

In the finished calculation, the pages must be numbered end-to-end. The program does this automatically.

All the basic rules for filling out the calculation are given in Appendix No. 2 to the above order of the Federal Tax Service.