6 personal income tax sample filling 4th quarter

Form 6-NDFL contains summarized information on taxes paid on employee income and is submitted quarterly. It must reflect the amount of income, as well as the amount of tax calculated and paid on it.

The 6-NDFL calculation is submitted by all tax agents. The deadline for submission for the year is April 1. However, this year it falls on a weekend, so you need to submit a calculation for 2017 until April 2, 2018.

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 The employee managed to work in different branches within 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 the company “moved” to another Federal Tax Service, then at the new place of registration you must submit two forms 6-NDFL:

• 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.

New form 6-NDFL

On January 18, 2018, the Federal Tax Service, by its order No. ММВ-7-11/18@, approved a new form 6-NDFL, but it will only come into force from March 26, 2018. For now, you need to report using the old form, approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@.

However, for the next quarter, in any case, you will have to submit a new form, so let’s look at what has changed in it.

Innovations mainly concern reorganized legal entities. From January 1 of the current year, if the company fails to submit 6-NDFL before the reorganization, its legal successor must do so. In this regard, changes to the form and the procedure for filling it out are as follows:

1. 1. Appeared fields for the legal successor's details on the title page:
      • field to indicate forms of reorganization, in which you need to put the appropriate code:
        • 1 - transformation,
        • 2 - merger,
        • 3 - separation,
        • 5 - connection,
        • 6 - separation with simultaneous joining,
        • 0 - liquidation;
      • field to indicate INN/KPP of the reorganized company(the rest put a dash).
   2. Introduced codes for assignees, which must be indicated in the field “at location (accounting)”:
      • 216 - for successors who are the largest taxpayers;
      • 215 - for everyone else.
   3. In the field to confirm the accuracy and completeness of the information, an indication of the legal successor of the tax agent has appeared (code “1”).
   4. When submitting the form by the legal successor, in the “tax agent” field you must indicate the name of the reorganized organization or its separate division.

Besides, minor changes will affect all tax agents, namely:

• in the field “at location (accounting)”, taxpayers who are not large ones must indicate instead of code “212” code "214";
• to confirm the powers of the authorized person, you will need to indicate document details, in not only its name.

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

*Note. Tax agents submitting calculations in respect of 25 or more insured persons must submit it electronically using the TKS. Everyone else can choose the form at their discretion.

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.

How to fill out 6-NDFL

The form consists of a title page and two sections. The title indicates the name of the tax agent, his basic details, as well as 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

The following image shows an example of filling out the informative part of the title page of form 6-NDFL (old form for the 2017 report).

Example of filling out 6-NDFL

If the calculation will be submitted after March 26, 2018 and will apply new form, you should take into account the features that we described at the beginning of the article. This is what the top of the title page looks like in the updated 6-NDFL:

Fragment of the title page of the new form 6-NDFL

Filling out the title page 6-NDFL usually doesn't raise any questions. We described above 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. « Correction number" - upon initial submission, “000” is indicated, otherwise the serial number of the declaration is indicated “001”, “002” and so on.
2. « Submission period" - for the year form this is code "34".
3. « Taxable period" - 2017.
4. « Tax authority code" consists of two values:
   • the first two digits are the region code;
   • the last two digits are the tax office number.
5. Code " at location (registration)" is taken from the appendix to the Order that approved the form. Organizations registered at the place of registration put “212” in the old form, and “214” in the new form.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled out in the same way both in the new and in the old form - this section was not changed. Line by line completion of section 1 of form 6-NDFL is presented in the following table.

Table 2. Filling out the lines of section 1 of form 6-NDFL

Attention! If income was subject to personal income tax at different rates, you need to fill out several blocks of lines 010-050 and indicate in each of them information for one rate. In this case, in lines 060-090 the indicators are reflected as a 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 2017, you need to indicate data for the last quarter of this year.

There are 5 fields in this section 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: determination of income receipt dates And personal income tax transfers. They differ for different types of income. To avoid confusion, we recommend checking the following table.

Not in the table column with tax withholding date, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. 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 monthly wages, and personal income tax is withheld as from wages.

The date of receipt of income and personal income tax withholding do not match in cases:

1. Upon payment 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. Upon receipt material benefit- 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 lines 130 income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

So, when filling out 6-NDFL for 2017, we have the following:

1. Section 1 will reflect the income actually received in 2017.
2. Section 2 will include income the personal income tax payment deadline for which expires in the last quarter of 2017.

About the nuances of reflecting wages for December. If it is paid in January, it will not be reflected on the annual form.

Filling example

Let's look at the procedure for filling out form 6-NDFL using the example of Romashka LLC. The organization was created at the beginning of 2017, the number of employees is 6. Data for the year are as follows:

• the total income of employees amounted to 5,100,000 rubles;
• they were given standard deductions in the amount 14,000 rubles;
• the amount of personal income tax on income for the year - 661,180 rubles;
• the amount of personal income tax withheld for the year was 610,480 rubles(tax on December salary in the amount of 50,700 rubles was withheld in January 2018).

This is what Section 1 of Form 6-NDFL of Romashka LLC will look like for 2017:

Section 1 of form 6-NDFL LLC Romashka

The following table lists the transactions for the fourth quarter that will be needed to be reflected in section 2 of form 6-NDFL.

Table 4. Operations of Romashka LLC in the fourth quarter of 2017 for payment of income and withholding personal income tax

*Note. Wages for December, paid in January, will not appear in the calculation for 2017, since the deadline for paying personal income tax on it expires in January.

And here’s what Section 2 of the 6-NDFL calculation, completed using these data, will look like:

Section 2 of calculating 6-personal income tax for the company from the example

If a mistake is made

If an error is detected in the submitted form or when recalculating personal income tax for the previous year, submit 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 do this 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:

• indicated correction number- “001” for the first, “002” for the second and so on;
• in the fields in which inaccuracies and errors were found, you must indicate 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 incorrect gearbox code or OKTMO. In this case, you need to submit two calculations:

1. In the first one you need to indicate the correct gearbox and OKTMO codes and put correction number "000". Transfer all other data from the previous form.
2. The second calculation indicates correction number "001", as well as checkpoint and OKTMO, which were indicated in an erroneous form. All sections must include null data.

Every innovation by government agencies confuses accountants. What to do, how to fill out, when to submit reports. New documentation was introduced in 2016 and has a lot of subtleties and nuances. If you have before you an example of filling out 6 personal income taxes for the 4th quarter of 2016, there will be no difficulties in compiling.

Since 2016, all organizations and individual entrepreneurs with employees are required to fill out a new form called 6-NDFL. All data on the organization as a whole is entered into it. What kind of staff does the company have, how much wages were paid, how much income tax was withheld.

The form itself is somewhat reminiscent of the 2-NDFL certificate, but has significant differences. 2-NDFL is filled out for one employee of the company, and 6-NDFL reflects information for all employees as a whole. And it is submitted quarterly, like income tax returns or VAT returns.

The form consists of a title page and two sections. Blank form 6-NDFL can be downloaded from.

You can download several samples of filling out 6-NDFL for different quarters using the links:

Title page

The title page reflects information about the employer. The data is indicated strictly in the same way as recorded in the company’s documents.

The reporting period codes, KPP/TIN of the organization, and contact phone number are entered. The person who keeps the records can handle the title page quickly. It is standard, so it is easy to fill out and does not require effort or additional knowledge.

Section 1

The section includes amounts that were paid to employees and withheld from them in the form of income taxes. When filling out reports, you need to know the simple rules for filling out 6 personal income taxes for the 4th quarter.

To fill out the data in section 1, the accountant will need to collect a little information:

• About the salaries paid to all employees.
• What tax payments were applied.
• How many days, the total amount for three months.
• When was the deadline for transferring personal income tax to the state budget?

The nuance when filling out 6-NDFL is the rolling payments. We are talking about wages that were accrued in the last reporting month, but are paid in the new period. For example, the salary for December falls into the first section of the annual reporting 6-NDFL.

Let's look at each of the lines:

• Line 010 — the amount of income tax is indicated. Typically it is 13% of line 020 of section 1.
• - the total income of all employees.
• Line 025 — .
• Line 030 — the total amount of tax deductions.
• Line 040 — the aggregated amount of calculated tax.
• Line 045 - With .
• Line 050 - reflects the amount. This line displays data if an organization or entrepreneur used the services of hiring workers and paid advances from the organization’s income.
• Line 060 — indicates the number of people who received income from the company in a given period.
• Line 070 — reflects data on the amount of tax withheld.
• - an amount that has been calculated but not yet withheld in this period.
• Line 090 — reflects the amount of tax that the employer returned as a tax agent.

Section 2 6-NDFL

To fully reflect information about the salary received, it is used. The section helps you see when salaries were paid to the company's employees: the day on which personal income tax was withheld and the amount of earnings and income tax. The second section indicates information specifically for the quarter, not a cumulative total.

1. Lines are personal income tax deductions and personal income tax transfers.
2. In lines and 140 The amounts of actual and accrued income are indicated.

Non-standard points when filling out 6-NDFL

Any accounting document has its own subtleties when filling out, including form 6-NDFL. Unforeseen moments happen in any company. They must also be reflected in all documents. There are a number of non-standard situations:

• Maternity leave. Maternity and pregnancy benefits are not taxed, therefore, this is not income reflected in form 6-NDFL.
• Additional maternity pay is not a benefit and, accordingly, is taxed.
• Advance payments under the contract. Entrepreneurs often practice this type of hiring of workers. Hiring workers under a contract is regarded as a payment from the income of the entrepreneur. If the services were provided three times, then all this must be taken into account in form 6-NDFL.

The last 4th quarter of 2016 includes all annual reporting of the enterprise. Filling out and sending to the NO will only take place next year. The reporting deadline is April 3, 2017, so companies have time to carefully submit and study everything.

See also the video from Elena Gryanina about 1C programs using real examples:

Deadlines for submitting 6-NDFL for the 4th quarter

Any accounting reporting has certain deadlines prescribed in tax legislation, including 6-NDFL. The new form is submitted to government agencies once a quarter.

The tax inspectorate established:

The last reporting period is the most voluminous for the provision of documents; it closes the year and calculates all the financial capabilities of the enterprise.

Fines for 6-NDFL

The fines imposed on enterprises can be very high. Therefore, it is recommended to submit all reporting documents on time. What fines does the company face?

• The fine for late submission of 6-NDFL is 1,000 rubles.
• Incorrect data in the report – 500 rubles.
• If a document is not submitted to the Federal Tax Service for more than 10 days, the current accounts of the enterprise or individual entrepreneur are blocked.

To avoid unforeseen situations, when filling out you must have a sample of filling out 6-NDFL for the 4th quarter. Completion is no different from previous quarterly reports.

The only thing is that this document indicates the amounts of accruals and payments for the whole year. No matter how difficult it may be to fill out 6-NDFL, tax authorities will be able to provide clarification on any issue.

Throughout last year, tax officials compared indicators within quarterly reports. And in the annual report, inspectors will compare even more indicators. Therefore, before sending 6-NDFL, it is worth checking the calculation using the tax authorities’ methodology. We'll tell you how to do this and look at the features of filling out 6-NDFL for the 4th quarter of 2016 using specific examples.

Form 6-NDFL

Salary in 6-NDFL for the 4th quarter of 2016

December salary paid in December . You can withhold personal income tax from your December salary, even if the company issues the money before the end of the month. This way the company will not get confused about how much to give to employees. In addition, if you issue accrued wages, there will be nothing to withhold personal income tax from if the employee quits immediately after the holidays.

See the diagram below for how to fill in the 6-NDFL salary for December, if the company issued the money on December 29 or earlier, on the last working day - December 30 or after the new year.

Attention! You are reading a useful article for an accountant!

How to reflect the salary for December in 6-NDFL for the 4th quarter of 2016

If the company issues wages for December in December, then the date of receipt of income in 6-NDFL will be later than the day when the company withheld the tax. It's not a mistake.

Please note that the company has the right not to withhold personal income tax from December wages if it pays out the money before the end of the month. You can withhold tax next year from your salary for the first half of January. This is what officials and tax authorities think (letters from the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893, Ministry of Finance of Russia dated October 28, 2016 No. 03-04-06/63250). Then reflect the salary for December in section 2 of the calculation for the 1st quarter of 2017. In line 100 - December 31, 2016, in line 110 - the date when the company withheld the tax, in line 120 - the next day.

December salary paid in January . Personal income tax from the salary for December, which the company issued in January, must be shown in line 070 of the 6-personal income tax calculation. This conclusion was made by the Federal Tax Service of Russia in a letter dated December 5, 2016 No. BS-4-11/

At the beginning of the year, the Federal Tax Service clarified that in line 070 it is not necessary to fill out the tax on wages for December 2015, which the company issued in January 2016 (letter dated February 25, 2016 No. BS-4-11/). In section 1, the company reflects income calculated and withheld by personal income tax from the beginning of the tax period. The company calculated salaries for December in 2015. This means that neither the income itself nor the tax on it falls into section 1. Income and tax should be reflected only in lines 100–140 of section 2. Companies filled out calculations for reporting periods in this way.

In a new letter, the tax authorities changed their position. In their opinion, if the company issued salaries for December 2015 in January of this year, then it withheld tax in the first quarter. This means that the withheld amount must be reflected not only in lines 100–140 of section 2, but also in line 070 of section 1 (letter No. BS-4-11/). It has become unclear whether it is necessary to fill out the December 2015 salary tax in line 070 of the calculation for the current year.

Many Federal Tax Service departments believe that there is no need to clarify calculations for the 1st quarter, half a year and 9 months. In line 070 of the calculation for the year, you also do not need to fill out the tax on the December salary. Inspectors removed all payments that companies made for 2015 from the personal income tax budget settlement card. Therefore, if the company shows tax on line 070, the amount will be higher than the tax receipts on the card. Because of this, inspectors will demand to explain why the company paid less to the budget than it withheld (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/).

In 2017, inspectors will continue to keep the card on a cumulative basis. That is, they will reflect accruals and payments for 2016. This means that if the company issues wages for December after the New Year holidays, then show the withheld tax in line 070 of the calculation for the 1st quarter of 2017.

Salary and bonus . Salary and bonus in section 2 of form 6-NDFL must be reflected separately.

The date of receipt of income in the form of wages is the last day of the month for which the company accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). A bonus is a bonus, not a salary, therefore the date of receipt of income is the day of payment (letter of the Federal Tax Service of Russia dated 06/08/2016 No. BS-4-11/). This means that the dates in rows 100 for income will differ. The company will fill out two blocks of lines 100–140, even if it issues the salary and bonus on the same day.

Vacation pay and benefits in 6-NDFL for the 4th quarter of 2016

Vacation pay and benefits that the company will issue in December must be filled out only in section 1 of the calculation. The date of receipt of these incomes is the day when the company gave the money to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). On the same date, the company will withhold personal income tax. This means that the organization will fill out lines 020, 040 and 070.

The company will fill out Section 2 on vacation pay and benefits for the 1st quarter of 2017, even if it pays tax in December. The deadline for transferring personal income tax on these payments is December 31, which is Saturday. This means that the deadline is postponed to January 9, 2017. The operation will be completed in the 1st quarter of 2017. And the Federal Tax Service requires filling out section 2 in the period when the operation is completed (letter dated October 24, 2016 No. BS-4-11/).

Other payments in 6-NDFL for the 4th quarter of 2016

Several types of income in one day . The company fills out the dates in lines 100–120 of the calculation in accordance with the Tax Code of the Russian Federation. You cannot set arbitrary dates and combine payments for which at least one line differs: the day of receipt of income, withholding or transfer of personal income tax. If the company issued several types of income at once, break down each payment by date in lines 100–120. Income for which three dates in lines 100–120 coincide can be combined.

Dividends in 6-NDFL . The dividend receipt date is the day on which the company issued the money. Personal income tax must be paid no later than the next day if the LLC issues dividends to its participants. If a joint-stock company pays dividends on shares, it has the right to transfer tax within a month (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).

If, for example, a JSC issues dividends in December, the payment deadline falls on January 2017. Therefore, the company will record dividends in 6-NDFL in section 1 of the calculation for the year, and fill out payments in section 2 only in the calculation for the 1st quarter of 2017 (letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11/14507).

Material aid . The company has the right not to show material assistance in the calculation of 6-NDFL for the 4th quarter of 2016. But only on condition that the payment is completely exempt from personal income tax. For example, this is assistance to employees who suffered due to floods (clause 8.3 of Article 217 of the Tax Code of the Russian Federation). The company does not show such payments in the 2-NDFL certificate. This means that they do not need to be reflected in 6-NDFL. If you show payments in 6-NDFL, then the reports will not add up.

In 6-NDFL, show assistance that is only partially exempt from tax - within 4 or 50 thousand rubles (clause 8, 28 of Article 217 of the Tax Code of the Russian Federation). If the company issued no more than the taxable amount, the assistance also may not be reflected in the reports (letter of the Ministry of Finance of Russia dated 05/08/2013 No. 03-04-06/16327). If the company issued more than 4 thousand rubles, show the entire amount in line 020, and write down the non-taxable limit in line 030.

Income of foreign workers with a patent . The company has the right to reduce the tax on payments to foreign employees for fixed advances if it has received a notification from the inspectorate (clause 6 of Article 227.1 of the Tax Code of the Russian Federation). The tax can be reduced by advances that the employee paid for the year (letter of the Federal Tax Service of Russia dated March 14, 2016 No. BS-4-11/). For example, a foreigner paid for a patent from November of this year to February 2017. You have the right to reduce the tax for 2016 only by advances for November and December.

Fill in fixed payments for which the company has reduced tax in line 050 of the calculation. If the salary tax is less than the employee paid for the patent, the organization will not withhold personal income tax. But fill out section 2 anyway.

Income in kind . Personal income tax, which the company calculates on income in kind, can only be withheld from immediate cash income. Reflect income and personal income tax in line 070 and section 2 in the period when you withhold tax.

If the company cannot withhold tax by the end of the year, fill out the personal income tax in line 080, and also write down the date of receipt and the amount of income in section 2.

How to fill out 6-NDFL for the 4th quarter of 2016 sample filling

Example of filling out 6-NDFL

6-NDFL for the 4th quarter of 2016 and 2-NDFL for 2016

We'll tell you what inspectors will check against in the annual 6-NDFL calculation. Throughout the year, tax officials have been comparing indicators within quarterly reports. The Federal Tax Service approved the control ratios in a letter dated March 10, 2016 No. BS-4-11/

In 6-NDFL for the 4th quarter of 2016, inspectors will verify even more indicators. It’s safer to check 6-NDFL using the tax authorities’ method before sending. We showed the formulas on samples of a 2-NDFL certificate and a 6-NDFL calculation in a company where one employee works.

6-NDFL for the 4th quarter of 2016 and 2-NDFL for 2016: what to check

1. Income in line 020 of calculation 6-NDFL = sum of lines Total amount of income in section 5 of certificate 2-NDFL sum of lines 020 of Appendix 2 to the income tax return
2. Dividends in line 025 of the 6-NDFL calculation = the amount of income according to code 1010 in section 3 of the 2-NDFL certificate, the amount of income according to code 1010 of Appendix 2 to the income tax return
3. Calculated tax in line 040 of calculation 6-NDFL = sum of lines Amount of tax calculated 2-NDFL sum of lines 030 of Appendix 2 to the income tax return
4. Number of employees in line 060 of calculation 6-NDFL = total number 2-NDFL number of attachments 2 to the income tax return
5. Unwithheld tax in line 080 of calculation 6-NDFL = Sum of lines Amount of tax not withheld by the tax agent in section 5 of certificate 2-NDFL sum of lines 034 of Appendix 2 to the income tax return

How 6-NDFL will be checked for the 4th quarter of 2016 (video)

Features of filling out 6-NDFL for the 4th quarter of 2016

Penalties if the company offset the overpayment for personal income tax

“...In December last year, we paid 10 thousand more in personal income tax than we withheld. Current payments were reduced by this amount throughout the year. An application for offset was not submitted. Do inspectors have the right to charge penalties if we ourselves have credited the overpayment? "

The Code prohibits a tax agent from transferring personal income tax from his own funds (clause 9 of Article 226 of the Tax Code of the Russian Federation). If a company paid more to the budget than it withheld, the excess amounts are not a tax. Such payments can be returned upon application, but not offset. The Federal Tax Service also thinks so (decision dated 05/05/2016 No. SA-4-9/). Since the company paid less tax than it withheld, it incurred arrears. Inspectors have the right to charge penalties for arrears.

The judges believe that inspectors do not have the right to charge penalties and fines if the company itself has included personal income tax into upcoming payments (resolution of the Moscow District Arbitration Court dated July 28, 2016 No. F05-5279/2015).

Firstly, the organization actually withholds tax from the income of the “physicists”, albeit later than it paid to the budget. Secondly, the same offset rules apply to tax agents as to taxpayers (Clause 14, Article 78 of the Tax Code of the Russian Federation).

Filling out 6-NDFL if the bank returned the payment

“...On November 10, we transferred the salary for October and personal income tax on the entire amount. The next day, the bank returned part of the salary, and we re-sent the payment for the returned amount. How to fill out 6-NDFL now. "

The tax agent is obliged to withhold personal income tax upon actual payment of income (clause 4 of article 226 of the Tax Code of the Russian Federation). And you paid out salaries on different days. This means that the personal income tax withholding date in line 110 will be different. Therefore, fill out the salary for October in two blocks of lines 100-140.

You transferred personal income tax on one day - along with the first payment. This means you paid your tax early. Formally, this is a violation. The company has two ways out of the situation. The first is to pay the personal income tax again with penalties, and return the excess amounts upon application. The second is to leave everything as it is. If inspectors charge penalties and fines, explain that you paid the tax early due to the fault of the bank.

Withholding personal income tax from rent

“...We rent premises from bdquo;physicistldquo; for 20 thousand rubles per month. The owner is not registered as an individual entrepreneur. Should personal income tax be withheld and in what amount? How to reflect the landlord's income in the calculation of 6-NDFL. "

Withhold 2,600 rubles per month from the owner of the premises. In 6-NDFL, reflect income in the period when you pay rent.

The company withholds tax from the rent if it rents premises from a “physicist”. The landlord's entire income is taxed. Therefore, withhold personal income tax from the amount that is due to the physicist (letter of the Federal Tax Service of Russia dated July 4, 2016 No. BS-4-11/). Personal income tax on 20 thousand rubles is equal to 2600 rubles (20,000 rubles × 13%). That is, the landlord will receive 17,400 rubles (20,000 - 2600).

In sections 1 and 2 of the 6-NDFL calculation, show the physicist’s income in the form of rent in the period when you transfer the money.

Reflection of salary debt for the last year in 6-NDFL

“...In October 2016, wage arrears for March 2015 were accrued. Paid in November. Should this salary be reflected in 6-personal income tax for the 4th quarter of 2016? If necessary, how to fill out the calculation. "

Last year, the company did not accrue this income and did not reflect it in the information for the previous tax period. Reflect the additional accrued salary in the current statements. The date of receipt of such income is the day of payment. The Federal Tax Service also thinks so (letters dated October 7, 2016 No. BS-4-11/, dated March 26, 2013 No. ED-4-3/5209).

In line 100 of the 6-NDFL calculation, enter the day on which the difference in salary was paid. Fill in the same date in line 110.

On line 120, enter the next business day.

The calculation consists of:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The calculation is made on an accrual basis for the first quarter, half a year, nine months and a year.

Reporting must be submitted in electronic form using TKS. If the number of individuals who received income in the tax period is up to 25 people, employers can submit this calculation of tax amounts on paper.

When filling out the calculation form it is not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing on paper;
• fastening sheets, leading to damage to paper.

When filling out the calculation form, black, purple ink must be used
or blue.

note

If there is no value for the total indicators, zero (“0”) is indicated.

For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.
If to indicate any indicator it is not necessary to fill in all the fields in the corresponding field, a dash is placed in the unfilled fields. For example:
“TIN 5024002119 – –”. Fractional numeric indicators are filled in similarly:
“1234356 – – – – – – – – . 50".

The calculation form is filled out for each OKTMO separately.

On each page of the calculation, in the field “I confirm the accuracy and completeness of the information indicated on this page,” the date of signing and the signature are indicated.

Cover page of form 6-NDFL

The title page of form 6-NDFL is for informational purposes only. It indicates the name of the company, tax identification number, checkpoint. On the line “Adjustment number” - when submitting the initial calculation to the tax authority, enter “000”; when submitting an updated calculation, indicate the adjustment number (“001”, “002”, and so on).

On the line “Submission period (code)” – code for the presentation period. For the line “Tax period (year)” – the corresponding period (for example, 2016).

You also need to indicate the code of the tax authority to which the calculation is submitted. By line
“At the location (accounting) (code)” – code of the place where the calculation was submitted by the tax agent. In addition, on the title page you must also indicate the OKTMO code and contact phone number.

Please note: if, when filling out the calculation in Form 6-NDFL, an error was made regarding the indication of the checkpoint or OKTMO, then to correct it the tax agent must submit
two calculations to the tax authority at the place of registration (letter of the Federal Tax Service of Russia dated August 12, 2016
No. ГД-4-11/14772@):

• updated calculation with an incorrect checkpoint or OKTMO (the one that was indicated in the originally submitted calculation). In this case, the indicators of all sections must be zero;
• initial calculation indicating the correct checkpoint or OKTMO.

Section 1 of form 6-NDFL “Generalized indicators”

Section 1 of Form 6-NDFL indicates the sums of accrued income, calculated and withheld tax, cumulative for all individuals, on an accrual basis from the beginning of the tax period at the appropriate rate.

If the employer paid individuals during the tax period (representation period) income taxed at different rates, section 1, with the exception of lines
060–090, completed for each tax rate. If the indicators of the corresponding lines of section 1 cannot be placed on one page, then the required number of pages is filled in.

The totals for all rates on lines 060–090 are filled out on the first page of section 1. On line 010, you must indicate the appropriate tax rate using which the tax amounts are calculated.

Line 020 indicates all income, the date of receipt of which falls within the period of submission of the calculation. For example, if this is the first quarter, then you should indicate the entire salary accrued for January - March, including the part of the salary for March paid in April
(letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/4538@, dated February 25, 2016
No. BS-4-11/3058@).

If temporary disability benefits are accrued in one reporting period,
and paid in another, then both the amount of income (line 020) and the amount of personal income tax calculated from it (line 040) must be reflected in the report, which is compiled for the period during which the benefit payment period falls (letter of the Federal Tax Service of Russia dated August 1, 2016 .
No. BS-4-11/13984@).

Line 025 – the amount of accrued income in the form of dividends.

On line 030 - the amount of tax deductions that reduce income subject to taxation. On line 040 – the amount of calculated tax on an accrual basis from the beginning of the tax period.

On line 045 – the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period.

On line 050 – the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period.

On line 060, indicate the total number of individuals who received taxable income during the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.

On line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

On line 080 - the total amount of tax not withheld by the tax agent, on an accrual basis
from the beginning of the tax period.

note

If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax was not withheld and the amount of tax not withheld.

On line 090 - the total amount of tax returned by the tax agent, on an accrual basis
from the beginning of the tax period.

Section 2 of form 6-NDFL “Dates and amounts of income actually received and withheld personal income tax”

Section 2 of Form 6-NDFL indicates the dates of actual receipt by individuals of income and withholding of tax, the timing of tax remittance, and the amounts of actually received income and withheld tax generalized for all individuals.

This section should reflect:

• on line 100 – the date of actual receipt of income reflected on line 130;
• on line 110 - the date of tax withholding on the amount of income actually received reflected on line 130;
• on line 120 - the date no later than which the tax amount must be transferred;
• on line 130 - the generalized amount of income actually received (without subtracting personal income tax) on the date indicated in line 100;
• on line 140 - the generalized amount of personal income tax withheld on the date indicated in line 110.

Please note: when receiving income in the form of wages, the date of actual receipt by the employee of such income is the last day of the month for which the income was accrued to him. In addition, the date of actual receipt of income is defined as the day (Article 223 of the Tax Code of the Russian Federation):

• payment of income, including transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties - when receiving income in cash;
• transfer of income in kind – when receiving income in kind;
• acquisition of goods (works, services), securities - upon receipt of income in the form of material benefits. If payment for acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities;
• offset of counter similar claims;
• writing off bad debt from the organization’s balance sheet in accordance with the established procedure;
• the last day of the month in which the advance report is approved after the employee returns from a business trip;
• the last day of each month during the period for which borrowed (credit) funds were provided, upon receipt of income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds.

Personal income tax on temporary disability benefits (including benefits for caring for a sick child) and vacation pay must be transferred no later than the last day of the month in which they were paid. If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100–140 are filled in
for each tax payment deadline separately.

Let's consider the explanations of officials about filling out the calculation in form 6-NDFL.

The calculation is filled out by the tax agent separately for each separate division, regardless of the fact that the separate divisions are registered with the same tax authority (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129@). Payments for employees of separate divisions must be submitted at the place of registration of such separate divisions. And in relation to individuals who received income under civil contracts - to the tax authority at the place of registration of the separate divisions that entered into such contracts.

If a separate division of the organization does not pay income to individuals, then there is no need to submit a “zero” calculation of 6-NDFL for this division. This position is expressed in the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901. Officials noted that the obligation to submit 6-NDFL calculations at the place of registration arises for organizations if they are recognized as tax agents in accordance with Article 226 of the Tax Code.

The Federal Tax Service of Russia in its letters dated February 12, 2016 No. BS-3-11/553@, dated February 25, 2016 No. BS-4-11/3058@, dated March 15, 2016 No. BS-4-11/4222@ explained the following nuances of filling out the calculation. Form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period. In section 2 calculations
for the corresponding reporting period, those transactions that were carried out during the last three months of this reporting period are reflected. If a tax agent performs an operation
in one reporting period, and completes it in another period, then this operation is reflected
in the reporting period in which it was completed.

EXAMPLE OF COMPLETING FORM 6-NDFL FOR 2016

For 2016, Alpha LLC paid income to employees in the total amount of RUB 9,800,000. The number of employees is 23 people. Based on employment contracts, salaries are paid on the 5th of each month. The date of actual receipt of the salary is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). That's why
in line 100 you need to write the 31st (30th) number. The tax must be withheld when the money is actually issued, that is, on the 5th day of each month (line 110). And you need to transfer personal income tax (line 120) no later than the day following the day of payment of income, that is, no later than the 6th day of the month (clause 4, clause 6 of Article 226 of the Tax Code of the Russian Federation).

The total amount of tax deductions amounted to 388,700 rubles. Amount of personal income tax on wages
in 2016:

(9,800,000 rub. – 388,700 rub.) × 13% = 1,223,469 rub.

Salaries for September were issued in October, so payments are reflected in section 2 of the calculation
in a year. The amount of salary accrued to employees was 1,070,000 rubles. The amount of tax deductions is 31,300 rubles. Personal income tax amounted to 135,031 rubles. The date of actual receipt of income is September 30, 2016, the date of tax withholding (date of payment of wages) is
October 5, the deadline for personal income tax transfer is October 6.

In October 2016, the amount of wages accrued to employees amounted to 1,150,000 rubles. The amount of tax deductions is 36,700 rubles. Personal income tax amounted to 144,729 rubles. The date of actual receipt of income is October 31, 2016, the date of tax withholding
(date of payment of wages) - November 7 (since November 4 is a holiday, and November 5 and 6 are days off, the accountant transferred the salary on November 7 and withheld personal income tax on the same day), the deadline for transferring personal income tax is November 8.

In November 2016, the amount of wages accrued to employees amounted to 850,000 rubles. The amount of tax deductions is 25,000 rubles. The personal income tax amount is 107,250 rubles. The date of actual receipt of income is November 30, 2016, the date of tax withholding is December 5, the deadline for transferring personal income tax is December 6.

The amount of salary accrued to employees for December 2016 was 1,100,000 rubles. The amount of tax deductions is 29,000 rubles. The personal income tax amount was 139,230 rubles. Salaries for December 2016 were accrued on January 10, so income paid
this month will be reflected only in section 1 of the 6-NDFL calculation for the reporting year.

During the reporting year, vacation pay was paid to:

February 26 – 35,000 rub. (Personal income tax - 4550 rubles). The retention date is February 26, the transfer deadline is February 29.
- May 5 – 29,000 rub. (Personal income tax - 3770 rubles). Retention date – May 5, transfer deadline –
May 31.
- October 19 – 30,000 rub. (Personal income tax - 3900 rubles). Hold date – October 19,
The deadline for transfer is October 31.

In addition, on November 1, 2016, the organization issued a loan to its employee V.N. Petrov
in the amount of 150,000 rubles for one year. According to the loan agreement, Petrov must pay monthly interest at the rate of 3% per annum. During the loan period, the key rate of the Bank of Russia is 10% per annum. The amount of interest was:

For November: 150,000 rub. × 3% × 30/366 = 368.85 rub.
- for December: 150,000 rub. × 3% × 31/366 = 381.15 rub.

The amount of interest calculated based on 2/3 of the key rate was:

For November: 150,000 rub. × 10% × 2/3 × 30/366 = 819.67 rub.
- for December: 150,000 rub. × 10% × 2/3 × 31/366 = 847 rub.

Material benefits for using the loan:

In November: 819.67 rubles. – 368.85 rub. = 450.82 rub.
- in December: 847 rub. – 381.15 rub. = 465.85 rub.

The amount of personal income tax to be withheld was:

For November: 450.82 rubles. × 35% = 158 rub.
- for December: 465.85 rub. × 35% = 163 rub.

The date of receipt of income in the form of savings on interest should be considered the last day of each month during the period for which the borrowed funds were provided
(Clause 7, Clause 1, Article 223 of the Tax Code of the Russian Federation). These are November 30th and December 31st.

Employee A. A. Vasiliev is one of the founders of Alpha LLC. On December 19, he received dividends in the amount of 25,000 rubles paid for the past year. The amount of income tax withheld from Vasiliev was: 3250 rubles. (RUB 25,000 × 13%).

Total amount of personal income tax for 2016 (line 070 of section 1):

RUB 1,223,469 + 4550 rub. + 3770 rub. + 3900 rub. + 3250 rub. + 158 rub. + 163 rub. =
RUB 1,239,260

New this year is another income tax return. Report form 6-NDFL instructions for filling out were approved by order of the Federal Tax Service. It is required to be represented by all business entities that are considered personal income tax agents in relation to the amounts of income of individuals. This report is quarterly and reflects information on income paid to employees and personal income tax withheld from them in total amounts, broken down by payment days.

Who must submit reports on Form 6-NDFL

All tax agents must submit such a report regarding the amounts of people’s income, taking into account the 6-NDFL instructions for filling out. This category is defined at the legislative level by the norms of the Tax Code of the Russian Federation.

This includes not only organizations and entrepreneurial employers, but also entities that have entered into civil contracts with individuals, firms that are the source of income for people in transactions with securities and other financial market instruments.

In this case, companies can be either of Russian origin or representative offices of foreign companies operating in the country.

Notaries and lawyers engaged in practice must also submit this form if a person receives income as a result of their relationship.

A tax agent is also recognized as an individual who acts as an employer in relation to another individual. It must also submit a 6-NDFL report.

Should I submit a zero 6-personal income tax?

6-NDFL instructions for filling out establishes that there is no need to submit a blank report if:

• The company or individual entrepreneur has no employees at all;
• There are employees, but no payments were made to them during the reporting period;
• There were no activities during the reporting period.

This position is expressed in several letters from the Federal Tax Service.

However, the tax service still forces enterprises that have no employees but a director to submit a blank report. Such a requirement is usually motivated by the fact that the director is in any case an employee, and therefore the report is required to be submitted. However, if no payments were made to him during this period, then you still do not need to submit a blank 6-NDFL.

If such a need nevertheless arises, then here are 6-NDFL instructions for filling out a blank report:

• The title page is filled out completely in the general order;
• In section 1, zeros are entered in all columns;
• Section 2 is not filled out at all, or dashes are placed in all columns.

6-NDFL due date in 2017

The law establishes that the report must be submitted based on the results of the 1st quarter, 1st half of the year, 9 months and at the end of the year. 6-NDFL submission deadlines will not change in 2017.

The report must be submitted no later than the last day of the month following the reporting period. And the annual report must be submitted no later than April 1.

Attention! The due date will be shifted if the due date falls on a weekend or holiday.

If the company employs less than 25 people, then filing a declaration on paper is allowed. Otherwise, the report is submitted electronically via the Internet using specialized programs and services.

Rules for filling out reports

6-NDFL instructions for filling out require compliance with certain rules when creating a report:

• The tax amount must be indicated in whole rubles without kopecks. Moreover, if the calculated tax has a fractional part less than 50 kopecks, then it is discarded altogether, if more, the entire amount is increased by one ruble;
• Income and expenses recorded in foreign currency are indicated at the established exchange rate on the date of receipt and expenditure;
• It is not allowed to use a “stroke” type corrector or similar to correct errors. It is necessary to fill out this sheet again, without making mistakes;
• When printing a report, you need to do this only on one side of the sheet;
• If the sheets are stapled, then this must be done carefully, with a paper clip in the corner of the page, without damaging the document itself;
• The columns in which digital values ​​are entered must be filled in with data from left to right. Cells that remain empty must be crossed out;
• If the report is filled out on letterhead, this must be done in black, purple or blue ink.

6-NDFL instructions for filling out the report for 2017

Download a sample of filling out form 6-NDFL:

Let's look at the 6-NDFL example of filling it out.

Sample of filling out the title page

At the top of the sheet you need to write down the TIN and checkpoint codes. If the report is filled out for an entrepreneur, then the checkpoint field for him is not filled out - it must be completely crossed out. Also next to it is the serial number of the sheet in the bundle, usually “001”.

Next after the name there is a field with the number of the corrective report. When a document is submitted for the first time, “000” is written there, otherwise - the serial number of the correction.

In the “Submission period” field you must specify the code corresponding to the reporting period. 6-NDFL instructions for filling out determine the basic values:

• 21 - for the first quarter;
• 31 - for the first six months;
• 33 - in nine months;
• 34 - annual report.

In the tax authority field, you must enter the four-digit code of the Federal Tax Service where you are submitting your reports. The next field contains the number of the year for which the report is generated.

• 120 - at the place of residence of the individual entrepreneur;
• 212 - at the place of registration of the company.

Then, in the large field, enter the full name of the company without abbreviations, or full name. individual entrepreneur. In the latter case, each piece of personal data must be entered on a new line. All empty cells are crossed out.

Next, indicate the OKTMO code, as well as the telephone number for contact. In the following columns, you need to determine how many pages the report is compiled on, and how many sheets the attached documents occupy.

At the bottom of the sheet, information is entered in the right column. If the report is submitted personally by the tax agent, then the empty field is completely crossed out. If he is a representative, personal data, signature and date of registration are carried there.

Attention! If the report is filled out by an entrepreneur, then put dashes in the full name field, since this information was entered above.

Sample filling Section No. 1

Important! This section should contain all data from the beginning of the year to the end of the reporting period on a cumulative basis.

This includes the total amounts of accrued income for all employees, as well as the calculated and withheld tax from the beginning of the year at the specified rate.

If a taxpayer had deductions made at several personal income tax rates during the period, then for each of them it is necessary to fill out its own section No. 1.

Important! If additional sheets are drawn up, then lines 060-090 with total indicators are entered only on the main sheet, and on all others they must be left blank.

The lines of section No. 1 are filled in as follows:

• 010 – the rate at which deductions were made during the reporting period is recorded;
• 020 - The total amount of income taxed at this rate is entered as a total from the beginning of the year;
• 025 - Total income from the beginning of the year on dividends;
• 030 - The total amount of tax deductions provided since the beginning of the year;
• 040 - the amount of calculated tax at a given rate from the beginning of the year;
• 045 - the amount of calculated tax on dividends from the beginning of the year;
• 050 - the amount of the fixed advance tax payment paid;
• 060 - the total number of employees who received income in this period, taxed at the specified rate;
• 070 - The total amount of tax since the beginning of the year;
• 080 - the amount of income from the beginning of the year for which it was not possible to withhold tax;
• 090 - amount of tax refunded.

Sample filling Section No. 2

Important! This section is filled in with information only for the current reporting period.

This section contains information about dates:

• When the income was received;
• When was the tax withheld?
• When do you need to pay tax?

In addition, the total amount of income received and personal income tax withheld is recorded here.

The section lines are filled in as follows:

• 100 - The date when the income from column 130 was received;
• 110 - The date when personal income tax was withheld from the amount in column 130;
• 120 - Date no later than which the withheld tax must be remitted. Personal income tax must be paid no later than the next day. So, if the salary is paid on the 5th, the tax must be paid to the budget no later than the 6th.
• 130 - The total amount of income received for the current date, which is indicated in line 100;
• 140 - The amount of tax that was actually withheld on the date in column 110.

Attention! If several types of income were received on the same date, for which their transfer deadlines differ, then columns 110-140 must be completed for each separate period.

Important! One of the important nuances of income reflection is the actual timing of accrual and payment. So, if income was accrued in one reporting period (for example, in March), and paid in another (April), then it must be shown in the report for the 1st quarter in section No. 1, but in section No. 2 it will be reflected only in the half-year report.

At the end, the sheet is signed by the responsible person.

Penalty for failure to submit 6-NDFL reports

As for failure to submit any report, for tax agents who violated the procedure for filling out 6-NDFL and did not submit a declaration to the Federal Tax Service, there is liability determined by tax legislation.

For this offense there is a fine of 1,000 rubles for each month of delay from the established reporting periods. In this case, even an incomplete month is taken into account.

Do not forget that violation of the report submission form may also result in punishment. The agent faces a fine of 200 rubles for each report not submitted in accordance with the form.

The Tax Code of the Russian Federation also determines the extent of responsibility of a tax agent for providing false information in a report. The fine in this case will be 500 rubles for each document containing an error or inaccuracy.

If the tax agent independently finds these errors and corrects them in the report before the inspector discovers them, then he is released from this responsibility.

Important! In addition, the Federal Tax Service is given the right to suspend operations on the current account of a tax agent if he has not submitted it within 10 days from the date of submission of the declaration.