Line 140 in form 6-NDFL - filling out details

General principles for forming the 2nd section of the form

The 140th line is an integral part of the information blocks that form the 2nd section of 6-NDFL. Each block is intended for entering into the report information about one payment of income to individuals with one deadline for transferring personal income tax to the budget. The block structure consists of lines with serial numbering from 100 to 140. Data is posted into the block in a certain sequence:

• first, line 100 indicates the date of receipt of income by individuals (taking into account the norms of Article 223 of the Tax Code of the Russian Federation);
• then line 130 shows the actual amount of payment received on the day indicated on line 100 (in full, including personal income tax);
• then on line 110 the day is entered when personal income tax must be withheld from the payment, information on which is entered in line 100 and line 130 (in accordance with Article 226 of the Tax Code of the Russian Federation);
• after this, in line 140 you must indicate the amount of tax withheld from the payment for which the block is filled out;
• Finally, line 120 of the report reflects the day no later than which the personal income tax shown on line 140 must be transferred to the budget.

Thus, the indicator on line 140 is interconnected with the characteristics of filling out other lines in each specific report.

NUANCES of filling out page 140 from ConsultantPlus: How to fill out line 140 of the 6-NDFL calculation if an employee in December submitted an application for a property deduction when buying a home from the beginning of the year and the personal income tax refund was made at the expense of the tax withheld from the salaries of other employees? Answer: If an employee applied for a property tax deduction in connection with the purchase of housing from the beginning of the year, in line 140 of the 6-NDFL calculation it is correct to indicate... Read the continuation in K+. You can get trial access to K+ for free.

Instructions for filling out 6-NDFL for the 1st quarter of 2021

Let's look at filling out each section of the new form in more detail.

Title page

Here you can pay attention to several nuances.

The tax identification number and checkpoint that must be indicated on the title depend on who is preparing the calculation and where it must be submitted. Please enter:

• TIN and KPP of the organization - if the parent legal entity or a company without branches is reporting;
• TIN of the organization and checkpoint of its separate division - if you are submitting a report for the division;
• TIN of the organization and checkpoint at the place of registration of the responsible person - if the organization has chosen the responsible person to submit reports for several divisions;
• TIN - individual entrepreneur, notary, lawyer. They all put a dash in the “checkpoint” field.

You need to take the TIN and KPP from the documents on registration with the Federal Tax Service.

The procedure for filling out the “Adjustment number” field has not changed . In the initial calculation of 6-NDFL you need to indicate “0–“, in the updated calculation – the adjustment number “1–“, “2–”, etc.

In the “Reporting period (code)” field, similarly to the previous versions of reports, enter the one for which you are submitting the calculation:

• 21 – for 1 quarter;
• 31 – for half a year;
• 33 – in 9 months;
• 34 – per year.

Please note: for special cases of filing 6-NDFL, for example, in connection with reorganization or liquidation, codes specially designed for this and additional information in special lines are indicated on the title page.

The codes for the location (registration) in the Federal Tax Service order No. ED-7-11/753 are as follows:

• 214 – at the place of registration of the Russian organization;
• 215 – at the location of the legal successor of the Russian organization;
• 220 – at the location of a separate division of a Russian organization;
• 120 – at the place of residence of the individual entrepreneur;
• 320 – at the place of activity of the individual entrepreneur;
• 335 – at the location of a separate division of a foreign organization in the Russian Federation;
• 121 – at the lawyer’s place of residence;
• 122 – at the notary’s place of residence.

Section 1

This section 6-NDFL now reflects tax movements for the last quarter . Let us remind you that previously such information fell into section 2 of the old form.

Another innovation: now 6-NDFL indicates not only the withheld personal income tax due for payment in the last quarter, but also transactions for tax refunds to individuals in the same quarter.

If personal income tax was paid at different rates, then for each you need to fill out its own section 1 of the calculation.

If personal income tax is withheld, but the deadline for its transfer to the budget occurs in the next period, data on such personal income tax is not included in section 1 in the reporting period.

In line 010 indicate the BCC corresponding to the tax rate at which the section was filled out.

Personal income tax at a rate of 13% (up to 650 thousand rubles from a base of 5 million rubles) and personal income tax at a rate of 15% (over 650 thousand rubles) are paid to different CBCs.

In line 020 you need to reflect the total amount of tax withheld for all individuals (at the reflected rate), the transfer deadline for which falls on the last 3 months of the reporting period.

The following are blocks from lines 021 and 022:

• on line 021 - you must indicate the date when the withheld tax should be transferred to the budget;
• on the corresponding line 022 – the amount of tax to be transferred.

Important

If you have reflected everything correctly, then the sum of all lines 022 of section 1 should be equal to the amount indicated in line 020 of section 1. This is a control match.

Line 030 indicates the total amount of personal income tax returned by the tax agent in the last 3 months of the reporting period.

This part of the calculation is built on the same principle as the previous one. Each block of lines 031 – 032 is filled out as follows:

• line 031 – date of each tax refund;
• line 032 – refund amount as of the corresponding date according to line 031.

The total for all lines 032 must match the value in line 030.

Section 2

If personal income tax was withheld at different rates during the reporting period, then for each it is necessary to form its own section 2.

In line 100 enter the personal income tax rate at which the section is filled out.

In line 105 indicate the KBK code corresponding to the rate at which you are forming section 2.

In line 110 enter the total income of all individuals to whom the personal income tax rate specified in field 100 was applied.

Line 110 includes only those incomes the date of actual receipt of which falls within the reporting period for which you are preparing the 6-NDFL calculation.

Lines 111 – 113 reflect the breakdown of accrued income by type.

Line 120 provides information on the number of individuals who received taxable income from the compiler of the 6-NDFL calculation.

The data is on a cumulative basis from the beginning of the year. There is a nuance: if the same person is fired and rehired within a year, then in 6-NDFL in section 2 he is taken into account only once.

Line 130 indicates the summary amount of tax deductions that have been provided since the beginning of the year.

Section 2 of form 6-NDFL includes standard, property, social, professional, and investment tax deductions provided to physicists for the reporting period. The following may also be indicated here:

• other amounts that reduce the tax base;
• non-taxable amounts under Art. 217 of the Tax Code of the Russian Federation, if income is only partially exempt from personal income tax. For example, non-taxable 4,000 rubles when calculating personal income tax on gifts.

If personal income tax deductions exceed income, in 6-NDFL the deduction amount is indicated in an amount not exceeding income. Lines 110 and 130 of Section 2 will have the same amount.

Property deductions in the new 6-NDFL are not shown separately: they go in the same fields as other deductions - in their total amount.

Line 140 shows the amount of personal income tax that was calculated at a specific rate (from line 100) for all individuals for the period.

Line 141 separately reflects the amount of personal income tax on dividends paid - for all individuals from the beginning of the year at the rate from field 100.

Line 150 is intended for the consolidated amount of fixed advance payments for personal income tax, by which the tax of foreigners working under a patent is reduced. The data, like everything in section 2, is taken from the beginning of the year.

Line 160 of the 6-NDFL report records the total amount of tax that was actually withheld from the beginning of the year.

If line 110 reflects the amount of income, but its actual payment has not yet been made in the reporting period, the tax on such income is not reflected in field 160, since it will be withheld in another period (Clause 4 of Article 226 of the Tax Code of the Russian Federation).

For example, personal income tax, which is withheld on the March salary in April, is not reflected in field 160 of the 6-NDFL form for the 1st quarter, but is included in the value of the indicator in field 160 of the calculation for the half-year.

Line 170 shows the total amount of personal income tax from the beginning of the year, which cannot be withheld (for example, if the income is issued in kind, but the money is not paid to the individual).

Line 170 does not include personal income tax on wages that will be paid in the next reporting period. Withheld personal income tax is reflected in the period when the salary is paid.

Line 180 reflects excessively withheld personal income tax from the beginning of the year. For example, as a result of an error. The value is also final for all cases, without decoding.

In line 190 you need to reflect the personal income tax, which was returned to the individual from the beginning of the year. In this case, indicate the entire amount of the refund for all reasons (not only as a result of applying deductions).

When providing a deduction, there is no need to adjust section 2 and submit the updated 6-NDFL calculation. For example, if the tax was withheld in the 1st quarter, and its refund was made in the 2nd, an updated calculation for the 1st quarter is not required, since the provision of the deduction is reflected in the calculation for the half-year.

Certificate of income and personal income tax amounts

This part of 6-NDFL is filled out only for the year , so it is not included . It is handed over without this application.

We will consider the procedure for filling out Appendix No. 1 to the new 6-NDFL in a separate material. We will not dwell on it in detail within the framework of this article.

How to form line 140 if there were payments at different tax rates

Lines 130 and 140 in 6-NDFL are formed without subdividing the summary totals into income and tax withheld at different rates. This is explained in the letter of the Federal Tax Service dated April 27, 2016 No. BS-4-11/7663. Thus, if in one payment (for example, salary) personal income tax was withheld at different rates, in the 2nd section of the report for such payment one block will be formed with combined information about the entire payment amount on line 130 and the entire amount of personal income tax withheld on line 140 .

NOTE! The 1st section of 6-NDFL is filled out for each applicable personal income tax rate separately, i.e. the number of sheets required to fill out section 1 may exceed the number of sheets on which the information for section 2 will fit. Federal Tax Service in letter No. BS-4-11 /7663 additionally explains what to do with “extra” report sheets that are formed due to different approaches to filling out sections of the form. In the blank blocks of the 2nd section you need to put dashes, including on line 140.

Read more about the filling procedure in the article “ How to correctly fill out section 2 in the calculation of 6-NDFL?” .

6-NDFL line 140: the tax transferred or withheld is indicated

Line 140 of 6-NDFL (this is Section 2 of the form) reflects the amount of income tax withheld from the income indicated in line 100 of the same block. The biggest problem when disclosing data on line 140 in 6-NDFL is not to make a mistake in the testimony, accrued or paid. In other words, be sure whether to enter the amount of income that has been calculated or has already been transferred to the budget.

In salary reports for the 2nd quarter, take into account the changes that came into force in 2021. Experts from the magazine “Salary” summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.

The solution to this problem lies:

If you look at the information (as written in the order), what line 140 in 6-NDFL is equal to, then this is the total (final) amount of tax withheld upon payment, in respect of which lines 100-130 are issued.

Very important! By withheld is meant the tax that the company withheld from payments to employees, but did not pay.

And although in the vast majority of cases this will be the same amount, nevertheless, you need to focus on the accrued tax.

Nuances of reflecting a foreign worker’s patent

If, when calculating the tax of a foreign employee, payments made by him under a patent are taken into account, the procedure for forming 6-NDFL has its own characteristics.

If payments under a patent exceed the amount of tax that the tax agent must withhold, all settlements with such an employee will actually be reflected in the 1st section of the report:

• for 020 - amount of income (accrued);
• for 040 - the estimated amount of personal income tax from charges in favor of a foreigner on a patent;
• for 050 - the amount to reduce the accrued tax due to fixed payments.

In the 2nd section, the only (essentially reference) information will be the indication of the date of receipt and amount of payment from the tax agent by a foreign individual:

• 100 - day of payment;
• 130 each - the amount of payment;
• at 110 - 00.00.0000;
• at 120 - 00.00.0000;
• for 140 - 0.

NOTE! It is possible that the amount of payments under a patent is not sufficient to cover the amount of personal income tax payable. Then the agent’s taxable portion of the income appears. In this case, according to the above logic, according to the 1st section, personal income tax is formed for withholding and additional payment by the tax agent (the difference between lines 040 and 050). Then, according to lines 110 and 120 of the 2nd section, the dates of deduction and payment for this difference should appear (according to the norms of Articles 223, 226 and 6.1 of the Tax Code). And on line 140 there will no longer be 0, but the amount of tax to be withheld and transferred to the budget by the employer.

What to put in line 140 if tax on the payment was not withheld and will no longer be withheld

This aspect of formation is associated with the algorithm for entering data into line 080 of the report. According to the comments of the Federal Tax Service (see letters dated July 19, 2016 No. BS-4-11/ [email protected] , dated August 1, 2016 No. BS-4-11/ [email protected] (questions 2, 5, 6)):

• Line 080 should include personal income tax amounts that the agent was unable to withhold upon payment, and there is no likelihood that he will be able to withhold in the future. This could be, for example, personal income tax from a one-time payment of income to an individual in kind, personal income tax, for some reason underwithheld from the income of already dismissed employees, etc.
• Since the actual tax withholding did not occur, for these payments in the 2nd section on line 140, 0 is indicated.

How to generate data for section 2 if there were several payments for one accrual

If the income was paid in several amounts on different dates, then each such payment is shown separately in 6-NDFL (a separate block is filled out). This follows from the filling requirements approved by Appendix 2 to the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

Therefore, if several payments were made for one accrual on different days, the report will contain as many lines 140 as there were payments. In this case, the value for each line will be calculated from the size of the partial payment indicated on the corresponding line 130 of each block.

General procedure for filling out Section 2 of the 6-NDFL report

According to Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated October 14, 2015, the general algorithm for filling out Section 2 includes:

• the information presented in Section 2, which is an addition and synthesis of data to previous 6-NDFL reports for the current year;
• combining into one information block data on any payments or accruals that are dated in Section 2 on one day.

This is precisely the fundamental difference between Section 1 and Section 2 of the 6-NDFL declaration. In Section 1, all information is presented in aggregate, determining the size of the cumulative total. For example, the 6-NDFL report for the first quarter indicates the total amount of all income of the organization’s employees for the first 3 months of the year, while in the report for the second quarter this amount will be equal to the total income for the six months.

What to put in line 140 if income has been accrued, but payment has not yet taken place

In cases where income has not yet been paid in fact, in relation to such amounts and personal income tax on them, section 1 of the report should be completed, and section 2 should not be completed. This is implied by the filling requirements and is confirmed by explanations from the Federal Tax Service (see letter from the Federal Tax Service dated February 12, 2016 No. BS-3-11 / [email protected] ).

Consequently, in relation to the tax on income that has not yet been paid upon the fact, line 140 of the report is not filled in (as well as the remaining lines of the 2nd section, which would correspond to it if filled out).

Results

Line 140 of Section 2 of 6-NDFL is intended to indicate data on the amount of tax actually withheld from each payment included in the report.

Read our articles about filling out other report lines:

• “Procedure for filling out line 090 of form 6-NDFL”;
• “Line 130 in 6-NDFL - what is included there and how to fill it out?”

An example of filling can be found here.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Composition of the new calculation 6-NDFL 2021

Before we talk about how to fill out the new form, let’s look at its composition. It is in this aspect that the most significant changes .

From 2021, 6-NDFL consists of two previously different reports combined into one:

• calculation of personal income tax withheld by the tax agent (“old” 6-NDFL);
• certificate of income and tax amounts (previously called 2-NDFL).