Calculation of personal income tax on dividends by an organization that itself receives dividends. Alpha LLC owns shares in the authorized capital:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants. Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. — RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000).

Personal income tax on dividends. examples of calculation and reporting

Personal income tax with dividends example of filling out free download Features of tax calculations Limited liability companies and joint stock companies reflect tax calculations differently. LLCs determine the amount of dividends depending on the share of the authorized capital owned by the participant.

The payment procedure is determined by the statutory documents. Tax must be withheld from the entire amount of dividends. The withheld personal income tax must be transferred no later than the next business day after the income is paid.

Attention

The joint-stock company pays dividends depending on the number and type of shares owned by the shareholder. The tax is calculated using a special formula given in clause 5 of Article 275 of the Tax Code of the Russian Federation.

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Important

Therefore, the dates in lines 100 and 110 will be the same. The deadline for transferring personal income tax (line 120) from dividends in 2018 in the 6-NDFL report depends on the organizational and legal form of the source of payment:

• LLCs transfer the tax no later than the next working day after the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation, clause 7 of Article 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service No. BS-4-11/8568@ dated 05/16/2016),
• If dividends are paid by a joint-stock company, then the date of transfer of personal income tax on dividends to 6-NDFL is postponed by one month from the date of payment of income (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).

Features of filling out the form in case of discrepancies in terms If dividends were paid to LLC participants on different days, then a separate group of lines 100 - 140 is filled out for each payment date.

For joint-stock companies, when reflecting dividends in section 2 of the 6-NDFL report, two features must be taken into account.

How to reflect dividends in 6-NDFL: example of filling out for 2018

Salaries for February were transferred to the bank cards of employees on 03/05/2018. 511000 Dividends for 2017 were paid to one LLC participant on 03/14/2018. 153000 Dividends for 2017 were paid to the second participant of the LLC on 03/16/2018. 153000 Salary accrued for March 2018 03/31/2018 505000 Wages for March have not been paid, payment is scheduled for April 5. An example of reflecting dividends in section 1 of the 6-NDFL report looks like this: Filling out section 2 of the 6-NDFL report when paying dividends looks like this: 6-NDFL with dividends free download example of filling Now we will show how to reflect dividends in 6-NDFL if they are paid by a joint stock company society.
Example 2 Input data: Event Date Amount, rub. Staff salaries were accrued for January 2018. 01/31/2018 616000 Salaries for January were transferred to the bank cards of employees on 02/05/2018. 616000 Salary accrued for February 2018

Dividends to LLC participants in 2018

If organizations (LLC or JSC) pay dividends to their participants (founders or shareholders) based on the results of their activities, then they are required to withhold income tax from this amount. In this article, we will consider at what rate personal income tax should be withheld from dividends in 2018 and when to transfer the tax to the budget.

Personal income tax rate on dividends Until 2015, the tax on dividends had to be withheld at the rate of 9%. Since the beginning of 2015, the personal income tax rate has increased, regardless of the period in which payments to the founders are distributed.

The tax rate on dividends depends on the status of the recipient of the founders' payments. If he is a resident of the Russian Federation, then a rate of 13% should be applied; if the recipient is not a resident, then the rate is 15%.

The exception applies only to double taxation avoidance agreements concluded with foreign countries.

Tax on dividends of legal entities and individuals in 2018

Situation 2. Your company itself receives dividends If you receive only dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1. In other cases, to calculate the tax you will need the following indicators (p.
2 tbsp. 210, paragraph 5 of Art. 275

Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

1. the amount of dividends accrued to all participants is the value “D1”;
2. the amount of dividends received by your company is the value “D2”. It includes dividends that:

• were not subject to income tax at a rate of 0%;
• were not previously taken into account when calculating taxes on dividends you paid.

Personal income tax on dividends in 2018. personal income tax rate and calculation procedure

Deadlines for submitting the report The form is submitted annually no later than April 1 and contains information about the income of an individual calculated, withheld and transferred by personal income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field in the certificate.

In 2018, April 1 falls on a Sunday, so the deadline is moved to 04/02/2018. If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide 2-NDFL in the tax certificate, indicating the number 2 in the “Sign” field.

This must be done before March 1 of the next year (clause 5 of Article 226 of the Tax Code of the Russian Federation). For late submission of the form, a liability of 200 rubles is provided.

for each certificate (clause 1 of article 126

Tax Code of the Russian Federation). There is also responsibility for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles.

Help on form 2-NDFL in 2018

Tax on dividends of legal entities When paying income to participants-legal entities, NPT is paid. The rate of this payment depends on the status of the legal entity receiving the funds: a foreign company or not and its share in the authorized capital of the organization that paid the dividends. Table No. 2. Taxpayer tax rate when paying income to participants-legal entities Status of a legal entity Tax rate Russian organization 13% Russian organization with more than 50% of the share in the authorized capital of the company that paid the income* 0% Foreign organization 15% (or other rate established international treaty) * The period of ownership of the specified share in the authorized capital of the company paying dividends must not be less than 365 days at the time of the decision to pay funds to the NPP participant must be transferred no later than the day the funds are transferred to the participant-legal entity. Table No. 3.

How to fill out a certificate on the new 2-NDFL form

If dividends are paid to company participants in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the tax rate will be the same. The procedure for calculating personal income tax on dividends to residents Calculation of personal income tax on payments to residents will depend on whether the organization making the payments has received the same kind of payments from other companies. For example, the organization has no income in the form of dividends. In this case, the calculation procedure will be as follows: personal income tax = D x 13%, where D is the dividends accrued to the resident. 13% is the tax rate. The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in the current or previous year. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not.
Tax Code of the Russian Federation), and it can only be avoided if the tax agent identifies and corrects the error before it is discovered by the tax authority. Form 2-NDFL in 2018: changes Basically, the changes in the new form are technical and do not affect the procedure for reflecting income, deductions and taxes:

• Section 1 contains information about the reorganization or liquidation of the company;
• Section 2 excludes information about the taxpayer’s place of residence;
• Section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections of the form remains the same.

In 2018, how to reflect dividends in 2 personal income taxes

For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

Sample filling Download Dividends in certificate 2-NDFL - 2018 If the company paid dividends to the founders - individuals in 2017, then 2-NDFL certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2-NDFL certificate for 2018 is the same - 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income.

Annual reporting in form 2-NDFL in 2017 is submitted by all tax agents paying various incomes to individuals, whether or not in an employment relationship with the employer. Data on the amounts of accrued, withheld and transferred tax to the state must be submitted to both legal entities and entrepreneurs. Let's figure out the procedure for filling out form 2-NDFL - since 2017, the form has been in force in accordance with Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/485 dated October 30, 2015.

One of the most common types of reporting is a certificate form 2-NDFL photo. The responsibility for generating and subsequently submitting the form to the territorial bodies of the Federal Tax Service is assigned by the legislation of the Russian Federation directly to tax agents. These are all organizations/individual entrepreneurs that pay wages and other income (including in kind) to their employees/other individuals.

The current form of the 2-NDFL certificate in 2017, sample below, has changed relatively recently. Report using the form f. required when paying wages to staff and in a number of other cases. For example, when issuing valuable prizes and gifts to citizens who are not on the company’s staff. At the same time, the procedure for filling out the 2-NDFL certificate in 2017 differs in a number of nuances, which are discussed below.

Deadlines for submitting 2-NDFL to the tax office - sample below:

1. No later than March 1, 2017 – information for 2016 is submitted with the sign “2”, meaning it is impossible to withhold tax from the income received by the taxpayer (Article 226 of the Tax Code).
2. No later than April 1, 2017 – information for 2016 is submitted with the sign “1”, meaning the payment of income to individuals, as well as the withholding/transfer of personal income tax amounts (stat. 230 of the Tax Code).

Sample form 2-NDFL 2017 was approved by the Federal Tax Service of the Russian Federation by Order No. ММВ-7-11/485 dated October 30, 2015.

Previously, the 2-NDFL certificate was used in the old form for 2014 (according to Order No. ММВ-7-3/611@ dated 11/17/10).

Below is the current form of the 2-NDFL certificate for 2017 - download the form here. Examples and the exact procedure for filling out the 2-NDFL certificate are also discussed, familiarization with which will help you when preparing reports.

Rules for filling out certificate 2-NDFL 2017

In 2018, filling out form 2-NDFL for 2017 will be carried out according to general rules, unless legislative norms change. The current form of certificate 2-NDFL in 2017 is compiled according to data for 2016 for each individual separately. When entering information, you must fill out all the required lines, paying special attention to the coding of income and deductions, some of which have changed since 2017.

The presentation format varies depending on the number of company employees. If the company employs less than 25 people, according to the procedure for filling out the certificate f. 2-NDFL in 2017 it is allowed to report “on paper”. If the designated number threshold is exceeded (from 25 people), an electronic method for submitting a report is provided, regardless of the legal form of the business entity. Digital indicators are indicated in rubles and kopecks, except for tax values ​​that are subject to rounding to the nearest ruble. It is necessary to submit Form 2-NDFL to the tax agent at the Federal Tax Service at the place of payment of the indicated income - at the registration address of the parent company or a separate division.

How to correctly fill out the 2-NDFL certificate of the 2017 sample

For correct preparation, you can download the 2-NDFL program, current in 2017. In addition, you can fill out 2-NDFL for the tax office or the employee himself in the 1C accounting system or using text editors. For the last option, you will need to first download the 2-NDFL certificate form for 2017 - a sample is here. Whatever method of entering information you choose, the main thing is to correctly indicate all the necessary information, without corrections or errors.

Which sections to fill out in form 2-NDFL KND 1151078:

• Header - indicates the reporting period, the sequential number of the form and the date of compilation. The form attribute is also reflected here (the categories are given above), if necessary, the adjustment number, the code of the tax territorial division. If a primary report is submitted, the adjustment value is “00”, if the canceling information is “99”.
• Section 1 is intended to reflect statistical information about the tax agent. The name of the legal entity/individual entrepreneur, its contact information, INN/KPP is entered here. It is mandatory to indicate the OKTMO territory. When submitting data for a separate division, OKTMO and KPP are entered not of the parent company, but of the branch at the place of its actual location. When submitting individual entrepreneur data on a patent, the OKTMO is entered not of the entrepreneur himself according to his residence, but the territorial code of the address of the patent type of work.
• Section 2 – is intended to generate personal information about the individual on whose income information is provided. Here the taxpayer’s full name, his status, address, if there is a TIN in Russia/outside the country, the person’s date of birth and citizenship code, passport information and registration address are indicated. If there is no TIN, this field should not be filled in. Regarding status, code 1 is provided for residents; 2, 3, 4 for non-residents; 5, 6 – for foreign citizens.
• Section 3 - used to fill out information on the facts of payment of taxpayer income and the use of deductions (including professional and amounts exempt from income tax under Article 217 of the Tax Code). Information is entered on a monthly basis. If an individual has received several types of remuneration, taxed at different calculated rates, it will be necessary to prepare certificates for all tariffs separately. Filling out 2-NDFL information for 2017, as well as for 2016, involves reflecting the applied deductions. The current codes are contained in Order No. ММВ-7-11/633@ dated 11/22/16 (valid instead of Order No. ММВ-7-11/387 dated 09/10/15). The innovations began to take effect on December 26, 2016 - this means that you should fill out the 2-NDFL certificate form in 2017 according to the new values.
• Section 4 – is used to fill out information for deductions (social, investment and other, except professional, as well as non-taxable payments) by the individual declared at the place of employment. To avoid duplication, when generating a certificate of income in the valid form 2-NDFL, sample below, do not enter such information in section 3. The coding of all indicators can be easily found in Order No. ММВ-7-11/633@. If the accountant cannot find suitable wording, it is permissible to use the total for other amounts. And to confirm the legality of applying a social and/or property deduction, do not forget to enter the number and, of course, the date of the notification indicating the code of the tax institution.
• Section 5 is intended for entering summary summary information on the amounts of income, the calculation base itself, deductions and transfers of taxes at applicable interest rates. If the employer provided income at different rates (13 or 35, 9, 15 or 30%), several certificates are required. In addition, it also provides data on fixed advances paid by migrants for a patent and the mandatory details of the notification of the Federal Tax Service, which gives employers the right to a legal reduction in personal income tax accruals.
• Final information - at the end, the form is certified by the signature of the responsible person, and, if necessary, a round seal is affixed.

Note! In addition to form 2-NDFL, there is a declaration according to f. . The report is submitted in special situations, including registration of social or property deductions. When creating a form, regardless of the purpose of its submission, it is necessary to fill out section 2 of 3-NDFL, as well as the title page and section 1.

Sample and example of filling out a 2-NDFL certificate for an individual 2017

Let's look at an example of forming a form for a resident individual (for non-residents, a 2-NDFL certificate is required at a 30% tariff rate). Let’s assume that an employee has been working for the company since the beginning of 2016, and since September has presented the employer with a written application for a standard child deduction of 1,400 rubles. for one child.

The employee's salary is set at 16,000 rubles. monthly. For the period from March 1 to March 28, the employee took annual leave (vacation pay was paid in advance - in February in the amount of 15,200 rubles), and in April he was on sick leave and received a disability benefit in the amount of 5,200 rubles. In August, the employer provided financial assistance for the year in the amount of 6,000 rubles, and in December 2016, a bonus was transferred based on the company’s performance - 14,000 rubles. At the end of the period, the company's accountant fully fulfilled the duties of a tax agent, that is, he transferred and withheld all due amounts of tax.

To draw up a certificate, the responsible person of the enterprise will need to enter all available types of employee income in section 3 of the certificate - in our case, this is salary, bonus, sick leave, financial assistance and vacation pay. It is also necessary to enter data on accepted deductions, including non-taxable financial assistance and standard types of deductions. The last 5th section of the form is intended for entering the final income amounts, values ​​of the taxable base and withheld/paid tax. How to fill out 2-NDFL sample 2017 - you will find here.

Take into account! The coding of all income options and available deductions in the 2-NDFL certificate has been approved by Order since 2017 (No. ММВ-7-11/633@ dated 11.22.16, together with the previously existing Order No. ММВ-7-11/387@ dated 10.09. 15). The innovations became relevant from December 26, 2016, that is, starting from the preparation of reports for 2016. It is necessary to strictly comply with the changes, since for submitting incorrect information, including the reflection of unreliable codes, the tax agent faces penalties of 500 rubles. for one document. Considering that many organizations have more than one employee, the resulting sanction can result in a large sum.

2-NDFL dividends - sample filling

When paying dividends to the founders of a company, the tax agent is obliged to calculate, withhold, and then pay personal income tax to the state (Article 226 of the Tax Code). The income received by individuals is subject to taxation at a rate of 13/15% for residents/non-residents. Previously, such types of profit were subject to income tax at a rate of 9%. Since the beginning of 2015, the situation has changed, and the settlement rate has increased.

From now on, the document flow for tax agents has become a little simpler - it is no longer necessary to generate separate forms of certificates for the organization’s employees for reporting. Dividend income may be entered into one document, indicating the special code “1010” in section. 3 forms, and taking into account in calculating the taxable base/tax in section. 5. The use of deductions for profits from equity participation is not provided for by law (Article 210 of the Tax Code).

Important! Don't forget that dividends are not taken into account when determining the maximum amount of earnings in terms of applying the standard deduction. Therefore, when filling out section 3 of form 2-NDFL, the amounts of profit of shareholders/participants must be reflected on separate lines from salaries and other types of income.

Supplementing the previous example, let’s assume that Olga Ivanovna Petrova, an employee of Granta LLC, receives dividends as the founder of the company. In December 2016, the company paid her 40,000 rubles; the transaction must be reflected on a separate line in section. 3. You should also take into account the amount in the overall calculation in section. 5. You can view a sample of filling out the 2-NDFL dividend certificate here.

Sample certificate 2-NDFL 2017 for a bank

Receiving credit funds from banks, among other mandatory documents, is accompanied by the need to submit a certificate f. 2-NDFL. The form is used to confirm the welfare and solvency of a potential client. You can apply for the form from your employer not only at the end of the calendar year, but also at any necessary time. For example, it’s easy to get a 2-NDFL certificate for 6 months or a quarter. The administration of the enterprise does not have the right to refuse to issue such a document, and the period for drawing up is 3 working days (Article 62 of the Labor Code).

Features of the presentation of the form depend on the requirements of credit institutions. When extending loans or applying for a new loan, prepare documents in advance to avoid paperwork. A sample 2-NDFL certificate for a bank can be downloaded here. When picking up the completed form from the HR officer or other responsible employee, carefully check all the information entered - company details, personal data (full name, address, passport, place/date of birth), indicated monthly income and applied deductions.

Note! To quickly obtain a certificate from a personnel officer, you will need to draw up an application in any form. This document is addressed to the head of the company; it is imperative to write in what time frame and for what period the certificate is needed.

Certificate 2-NDFL for individual entrepreneurs - sample filling

When an individual entrepreneur does not work alone, but using the labor of hired personnel, he acts in relation to his hired specialists as a tax agent. This means that he is obliged to draw up and submit to the Federal Tax Service at his place of residence reports according to f. 2-NDFL. The rules for the preparation of such a report by entrepreneurs do not differ from the preparation of the form by employers who are legal entities. The filling algorithm looks like this:

1. Information is entered in the header - the reporting period, serial number and date of formation of the form, its attribute.
2. Information about the individual entrepreneur is provided.
3. Provides information about the employee.
4. All accrued income and used deductions are entered in section. 3 with monthly breakdown.
5. The deductions used for the year are given in Section. 4 total amounts.
6. In the generalizing section. 5 displays the summary values ​​of income, tax base, and tax.
7. The document is certified by the signature of the citizen and a round seal, if such details are used in the company.

Filling out the 3-NDFL declaration for 2 years

Form 3-NDFL is used to process various deductions, including social, investment, etc. When submitting documents for a property deduction, an individual may not receive the entire amount due in one period. In this case, part of the deduction is transferred to the future and a re-drafting of the declaration is required.

In order for a citizen to be able to count on the return of the remaining funds, 3-NDFL is filled out according to the necessary sheets, and supporting documents are also attached, including a 2-NDFL certificate. The procedure for filling out the form for the second year does not differ from the mechanism in force in the first year, the main thing is not to forget to indicate the amount of last year’s already provided deduction (on page 140 of Sheet D1) and the balance on it transferred to the second year (on page 160 of Sheet D1 ).

Important! A fine for failure to submit 2-NDFL can be imposed for violating the established reporting deadlines in the amount of 200 rubles. in relation to each document (clause 1 of Article 126 of the Tax Code). Also, tax agents who submitted 2-NDFL with false data are held accountable - for this offense a fine of 500 rubles is established. for each erroneous report (clause 1 of Article 126.1 of the Tax Code).

Conclusion - in this article we examined in detail which form of the 2-NDFL certificate is relevant when filling out the form for 2016. The given examples of various situations will help you draw up a document without errors and inaccuracies.

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

2-NDFL- a certificate of income of an individual, which is used both for tax reporting and for personal purposes of taxpayers. It reflects the amount of income and the amount of personal income tax withheld for the reporting period. This form is submitted to the Federal Tax Service by organizations and entrepreneurs paying income to individuals. The certificate is filled out for each person separately. The form of the certificate and the procedure for filling it out were approved by Order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-11/485@ (latest edition according to).

The main purpose of 2-NDFL is reporting to the Federal Tax Service. Inspectors need it to check whether the tax agent (most often the employer) has calculated the personal income tax amount correctly.

The certificate is submitted by the tax agent in the following cases:

1. If he paid income subject to personal income tax.
2. If he paid income from which personal income tax cannot be withheld. In this case, within two months after the end of the tax period, this must be reported to the Federal Tax Service and the certificate in question must be submitted based on the results of the tax period.

Another purpose of 2-NDFL - issuance to individuals, to whom income payments were made, according to their application. Typically this is required:

• to fill out the 3-NDFL declaration (information from 2-NDFL is needed);
• for obtaining a loan;
• to provide a new job in order to receive a tax deduction (in this case, income from the beginning of the year is taken into account, including from the previous place of work, if it has changed);
• for other purposes.

The employee is not required to indicate in the application why he needed 2-NDFL. In any case, the tax agent is obliged to issue this certificate.

Report form 2-NDFL was changed by order dated January 17, 2018 No. ММВ-7-11/19@. In our article we give an example of filling out a new form.

Who is the certificate for?

2-NDFL must be drawn up for each individual to whom the tax agent paid income during the reporting period. But there is exceptions:

• persons to whom income was paid under sales and purchase agreements;
• entrepreneurs with whom civil contracts were concluded;
• persons who were paid dividends(if the tax agent is a joint stock company).

Submission deadlines

Everything regarding the procedure for filling out the form is specified in the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7–11/485@. This document also approved the format for sending 2-NDFL in electronic form.

The certificate is signed directly by the head of the organization (IP) or by a person who is authorized to sign an order or other internal document. Thus, 2-NDFL can be signed by the chief accountant or his deputy, the accountant responsible for payroll, and so on.

Submission deadlines In general, the information is as follows:

• 2-NDFL with sign 1 - no later April 1,
• 2-NDFL with sign 2 - no later March 1.

Reference 2-NDFL for 2017 year with sign 1 is served until April 2, 2018, since April 1st falls on a Sunday.

Procedure for filling out form 2-NDFL

The help consists of a title and five sections:

• Heading
• Section 1 “Data about the tax agent”
• Section 2 “Data about an individual - recipient of income”
• Section 3 “Income taxed at the rate of __%”
• Section 4 “Standard, social and property tax deductions”
• Section 5 “Total amounts of income and tax”

Heading

Example of filling out a title

The header states:

Year for which a certificate is submitted, for example 2017.

Number certificates - numbering is continuous and sequential, without breaks or repetitions. The numbers start from 1 and continue within the reporting year. Starting next year, the numbering will start again from 1. For a corrective or canceling certificate, the number of the primary certificate (that is, previously submitted) is indicated.

From— date of the certificate in the format DD.MM.YYYY, for example 02/09/2018. For a corrective or canceling certificate, also the current date.

Sign the code is entered:

1. The certificate is submitted in relation to persons for whom personal income tax has been withheld in full, including at the request of an individual
2. The certificate is submitted in relation to persons for whom personal income tax is not withheld
3. The certificate is submitted in relation to persons for whom personal income tax is withheld in full by the legal successor of the tax agent
4. The certificate is submitted in relation to persons for whom personal income tax has not been withheld by the legal successor of the tax agent

The most commonly used code is 1 .

Correction number- indicated 00 for initial reference, 01, etc. - for correcting, 99 - for canceling.

to the Federal Tax Service— tax office registration code.

Section 1. Information about the tax agent

OKTMO code— the parameters of the division that paid the income are indicated (if the head one - codes of the head one, if separate - the codes of the separate division) according to the All-Russian Classifier of Municipal Territories OK 033-2013, approved. by order of Rosstandart dated June 14, 2013 No. 159-st. The field consists of 11 acquaintances. If the code has 8 characters, no characters are placed on the right.

If during the reporting year an employee worked in several departments located in territories with different OKTMO codes, then for each department you need to issue your own certificate and indicate your code in it.

Entrepreneurs put a code on UTII or PSN according to the place of activity.

Individual entrepreneurs using other taxation systems, as well as notaries, lawyers and others, set the code at their place of residence.

The legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization.

TIN— 10 characters for legal entities, 12 characters for individual entrepreneurs.

checkpoint- only to be filled out by legal entities. If an organization has a separate division, a checkpoint is placed at the location of the separate division.

If during the reporting year an employee worked in several departments, then for each department you need to issue your own certificate and indicate your checkpoint in it.

Tax agent— the abbreviated name (in case of absence, the full name) of the organization is indicated according to its constituent documents. In this case, the content part (abbreviation or name) is located at the beginning of the line. Examples: “school No. 25”, “OKB “Vympel”.

If the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate division of the reorganized organization is indicated.

Entrepreneurs enter their last name, first name, and patronymic according to their identification document. Abbreviations are not allowed. A double surname is written with a hyphen. Example: Nemirovich-Danchenko Vladimir Ivanovich.

Form of reorganization (liquidation) the code is indicated:

1. Liquidation
2. Conversion
3. Merger
4. Separation
5. Accession
6. Division with simultaneous accession

If the organization is not liquidated, transformed, etc., then the field remains empty.

The fields “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are required when filling out the field “Characteristic” with the value "3" or "4"

TIN/KPP of the reorganized organization— indicated for a reorganized organization or a separate division of a reorganized organization.

Section 2. Information about the individual recipient of the income

TIN in the Russian Federation- TIN of an individual confirming registration with the Federal Tax Service. If there is no TIN, this field is not filled in.

TIN in the country of citizenship- indicated if the foreigner has a TIN or its equivalent. For citizens of the Russian Federation, the field is not filled in.

Full Name- indicated according to the identity document indicated below. Middle name if available. Abbreviations are not allowed. To indicate the full name of foreigners, you can use the Latin alphabet.

Taxpayer status- the code is indicated:

1. for a resident of the Russian Federation
2. for non-residents of the Russian Federation
3. for a non-resident of the Russian Federation recognized as a highly qualified specialist
4. for participants of the State program to assist the voluntary resettlement to Russia of compatriots living abroad who are not residents of the Russian Federation
5. for refugees and persons granted temporary asylum in Russia who are not residents of the Russian Federation
6. for foreign citizens working in Russia on the basis of a patent

If during the year an individual changed citizenship and at a certain period was a resident of the Russian Federation, a 1 is given. For foreigners working on the basis of a patent, in any case, a 6 is given.

Date of Birth- date in the format DD.MM.YYYY, for example 04/01/1992.

Citizenship- the code according to the All-Russian Classifier of Countries of the World (OKSM) is indicated. For Russian citizens - code 643 . If an individual does not have citizenship, the code of the country that issued the identity document is indicated.

Identity document code- indicated in accordance with the reference book “Codes of types of documents proving the identity of the taxpayer” of Appendix 1 of the Order of the Federal Tax Service No. ММВ-7-11/485@. Example: 21 - Russian Federation passport, 07 - military ID.

Series and number- document details are indicated: series and document number, the “No” sign is not placed.

Residence address, zip code, district, city, etc.- filling out all address fields was canceled by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19@.

Section 3. Income taxed at the rate of __%

Section 3 contains information on income accrued and actually received by an individual in cash or in kind, as well as in the form of material benefits, by month of the tax period and corresponding professional deductions.

Standard, social and property tax deductions are reflected in section 4.

Income for the previous year paid in the next year is reflected in the certificate for the previous year. If income was paid after the certificate for the previous year was submitted (for example, in April of the next year), it is necessary to issue a corrective certificate.

When issuing a certificate with sign 1 and 3 This section indicates all income: both those from which personal income tax is withheld and those from which personal income tax is not withheld.

When issuing a certificate with sign 2 and 4 This section indicates income from which the tax agent did not withhold personal income tax.

When drawing up a cancellation certificate, section 3 is not completed.

The title indicates which rate __% tax amounts have been calculated. If during the reporting year an individual was paid income at different rates, this section is completed for each rate.

What personal income tax rates may be:

• 13% — the basic rate for tax residents of the Russian Federation. This rate applies to: wages, remuneration under civil contracts, income from the sale of property, dividends, etc. In some cases, the income of non-residents is taxed at a rate of 13%: from employment; from carrying out labor activities as a highly qualified specialist; from the implementation of labor activities by participants in the State Program for Promoting the Voluntary Resettlement of Compatriots Living Abroad to the Russian Federation; from the performance of labor duties by crew members of ships flying the Russian flag
• 15% — rate for non-residents of the Russian Federation receiving dividends from Russian organizations
• 30% — rate for other income of non-resident individuals
• 35% — tax rate of income from winnings, prizes, interest income on deposits and in some other cases

Month— the number of the month for which the income was accrued is indicated in chronological order.

Revenue code- indicate the corresponding income code, selected from “”.

Amount of income— the amount of accrued and actually received income is reflected according to the specified income code.

When issuing a certificate with attribute 2 or 4, the amount of income from which personal income tax was not withheld is indicated.

Deduction code- opposite those types of income for which appropriate deductions are provided, or which are not subject to taxation in full, indicate the corresponding deduction code, selected from “”.

For income referred to in Articles 214.1, 214.2 and 214.3 of the Tax Code of the Russian Federation (income on securities, deposits, repos), several deduction codes may be indicated for one income code. Then the first code is reflected opposite the income code, and the rest are displayed in the lines below without filling out the “Month”, “Income Code” and “Income Amount” fields.

The amount of the deduction- filled out only for income for which professional deductions are provided, and for income that is not subject to personal income tax in full in accordance with Article 217 of the Tax Code of the Russian Federation. The amount of deduction should not exceed the amount of income.

Section 4. Standard, social and property tax deductions

These deductions are provided only on income subject to personal income tax at a rate of 13%, and only to residents of Russia. When drawing up a cancellation certificate, section 4 is not completed.

Deduction code- indicate the corresponding standard deduction code from the directory “Codes of types of taxpayer deductions” (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@). If the type of deduction is not in the directory, code 620 should be indicated (letter of the Federal Tax Service of Russia dated February 11, 2014 No. BS-4-11/2189).

The amount of the deduction- according to the specified code.

Notification confirming the right to social tax deduction; A notification confirming the right to a property tax deduction is filled out in the case of a social/property deduction. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification. If there are several notifications, several lines are filled in to reflect the details of all notifications.

Section 5. Total Income and Tax Amounts

Section 5 reflects the amounts of accrued and actually received income, as well as the amounts of accrued, withheld and transferred personal income tax at the rate specified in section 3.

If during the reporting year an individual was paid income at different rates, this section is completed for each rate.

Data on accrued personal income tax amounts must be rounded to full rubles in accordance with paragraph 6 of Article 52 of the Code - a tax amount of less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded to a full ruble...

When drawing up a cancellation certificate, section 5 is not completed.

Total income- the amount of accrued and actually received income excluding deductions reflected in sections 3 and 4.

When issuing a certificate with features 2 and 4, this paragraph indicates the total amount of income from which the tax agent did not withhold personal income tax and which is reflected in section 3 of the certificate.

The tax base- the base from which personal income tax was calculated. Equals the difference between the “Total Amount of Income” and the total amount of deductions reflected in sections 3 and 4 of the certificate.

Tax amount calculated- The total amount of accrued personal income tax.

Amount of fixed advance payments- the accrued personal income tax is reduced by this amount.

Amount of tax withheld— total amount of personal income tax withheld. For reference, signs 2 or 4 are marked with a zero.

Tax amount transferred— the total amount of personal income tax transferred. For reference, signs 2 or 4 are marked with a zero.

Amount of tax over-withheld by the tax agent— the amount of personal income tax withheld in excess that was not returned by the tax agent, as well as the amount of overpayment of tax resulting from the fact that the tax status of an individual changed in the reporting year. For reference, signs 2 or 4 are marked with a zero.

Amount of tax not withheld by the tax agent- the amount of accrued personal income tax that the tax agent did not withhold in the reporting period.

Notice confirming the right to reduce tax on fixed advance payments— to be filled in if there is appropriate notification. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification.

Final part

Tax agent— the code is indicated:

1. if the Certificate is submitted by a tax agent (successor of the tax agent)
2. if the Certificate is submitted by a representative of the tax agent (successor of the tax agent)

Full name— the full last name, first name, patronymic (if any) of the person who submitted the certificate is indicated.

Name of the document confirming the authority of the representative- indicated in the case when the certificate is submitted by a representative.

Sample of filling out the 2-NDFL certificate in 2018

2-NDFL - new form from January 17, 2018

Download the form and example of filling out 2-NDFL

Income codes and deduction codes

Last year changes have been made to income codes. Some of them have been clarified, and old codes have also disappeared (for example, 1543 and 2791).

Popular income codes for 2-NDFL

At the end of December 2016 the list of deduction codes has changed. In particular, previously there were general codes for parents, including adoptive parents, as well as guardians, adoptive parents and trustees. Since new deduction amounts were established for different categories, these codes were separated.

The most popular deduction codes are in the following table.

Popular deduction codes for 2-NDFL

	Description
	standard deduction for the first child to a parent (single amount) - 1,400 rubles.
	standard deduction for a second child to a parent (single amount) - 1,400 rubles.
	standard deduction for the third and next child to the parent (single amount)
	property deduction in the amount spent on the purchase (construction) of housing
	social deduction for employee expenses on non-state pension provision, voluntary pension insurance, voluntary life insurance
	professional deduction under the GPA for the performance of work (rendering services)
	deduction from the cost of gifts (up to 4,000 rubles per year)
	deduction from the amount of financial assistance (up to 4,000 rubles per year).

Penalties

For late filing of 2-NDFL, the following penalties apply:

• fine for an organization under paragraph 1 of Article 126 of the Tax Code - 200 rubles for each certificate not submitted on time;
• fine for an official under Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation - 300-500 rubles.

For false information contained in 2-NDFL, for example, for indicating the TIN of another person, a fine of 500 rubles for each erroneous certificate.

You can avoid sanctions for false information in the standard way: if the error is identified independently, then before the Federal Tax Service Inspectorate discovers it, you need to submit an updated Form 2-NDFL.

Is it worth submitting the certificate in advance to allow time for correction? From the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424 it follows that this does not make sense.

Explanation. The organization filed 2-NDFL ahead of schedule, for example, in early February. The tax authority found errors when checking the form. The accountant corrected everything and submitted an updated certificate before the end of the term, but the organization was still fined because errors were discovered by the tax authority.

Regulations

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 N ММВ-7-11/485@ “On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form”
• Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 N ММВ-7-11/387@ “On approval of codes for types of income and deductions”
• Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 N ММВ-7-11/19@ “On amendments to the annexes to the order of the Federal Tax Service dated October 30, 2015 N ММВ-7-11/485@”
• Letter of the Federal Tax Service of the Russian Federation dated 02/11/2014 N BS-4-11/2189@ “On filling out 2-NDFL”

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of Article 210, clause 5 art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

1. the amount of dividends accrued to all participants is the value “D1”;
2. the amount of dividends received by your company is the value “D2”. It includes dividends that:

• were not subject to income tax at a rate of 0%;
• were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. - RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
2. Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in Sect. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is "1010".

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

• in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
• in line 030 - deduction from dividends, if applied;
• in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next business day after payment;
• in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

Novikova T. A., Ph.D., practicing auditor, tax consultant, associate professor of Moscow State University of Education, Moscow Government, general. Director of the auditing firm TERRAFINANCE LLC

LLCs and JSCs that receive profit from business activities transfer a specified portion of it to shareholders - individuals. The Tax Code of the Russian Federation obliges companies to perform the functions of tax agents for these transactions: to calculate and transfer personal income tax to the budget from dividends in 2017. To avoid problems with fiscal authorities, payments should be made no later than the deadlines prescribed in the current legislation.

Responsibility for non-payment or delay lies with tax agents. For each day of delay, penalties are charged, and the company is charged a fine of 20% of the amount not received by the budget. If the size of dividend payments is large, the delay may entail significant costs for the company.

Dividends are classified as income subject to personal income tax. The tax rate is different for residents and non-residents. For the former in 2017 it was set at 13%, for the latter it was slightly higher – 15%.

It is a mistake to believe that all citizens of the Russian Federation are residents of the country. The Tax Code of the Russian Federation gives a different definition: a resident is a person who has stayed on the territory of the state for at least 183 days during the last year. This means that both the holder of a Russian passport and a foreigner can have this status.

A citizen of the Russian Federation who stays abroad for a significant part of the year may lose his resident status. Exceptions are departures from the Russian Federation for valid reasons: to receive medical services or training. The 183-day rule does not apply to military personnel and civil servants performing labor functions outside of Russia.

In order not to make a mistake when choosing a rate, you need to check your residence status. If the tax authorities discover an error, the company will have to pay penalties and fines for the difference not transferred to the budget.

Important! The tax status of the participant is determined during the tax period on each date of personal income tax transfer. If it changes, budget obligations for the entire year are subject to recalculation.

When is personal income tax paid on dividends?

The procedure for making dividend payments to company participants is regulated by Art. 28 of Law No. 14-FZ of 1998. According to its text, the meeting of shareholders of the company has the right to distribute net profit quarterly, every six or 12 months. Once the decision is made and documented, the organization has 60 days to transfer the funds.

The deadline for paying income tax on dividends to the budget depends on the legal form of the company. There are two possible options:

• LLC – transfers personal income tax no later than the next day after the payment of income to shareholders.
• JSC (PJSC) - must fulfill the obligations of the tax agent within a month from the date of monetary settlement with shareholders.

The timing of personal income tax transfers does not depend on the method of payment of income: in cash at the organization’s cash desk or by transfer to a card. Dividends received in kind are not exempt from tax.

Important! The transfer of personal income tax must be made according to the details of the Federal Tax Service with which the company is registered, regardless of the area in which the participant lives.

How to calculate the tax amount?

The company reflects dividends in certificate 2 of personal income tax in 2017 and is subject to mandatory personal income tax. To calculate tax, you must use the rate currently in effect, selected according to the member's tax status.

When calculating, you cannot reduce the tax base by deductions: standard, social, professional or property. The full amount of income received is taxed at a rate of 13% (or 15%). Use the formula:

Personal income tax = Dividend amount* 0.13

Example

Romashka LLC has two founders: Ivanova A.A. (owns 60% of the capital) and Petrova B.B. (owns 40% of shares) - both residents of Russia. Based on the results of the fourth quarter of 2016, at the meeting of shareholders it was decided to distribute 100,000 rubles of net profit. This means that the owners are entitled to:

Ivanov: 100,000* 0.6 = 60,000 rubles.

Petrov: 100,000* 0.4 = 40,000 rubles.

From the indicated amounts of income, personal income tax is withheld at a rate of 13%. The tax amount is calculated as:

For Ivanov: 60,000* 0.13 = 7,800 rubles. The amount “in hand” with the deduction of personal income tax is 52,200 rubles.

For Petrov: 40,000* 0.13 = 5,200 rubles. Minus tax, the participant will receive 44,800 rubles.

Romashka LLC is obliged to transfer personal income tax in the total amount of 13,00 rubles according to the details of “its” Federal Tax Service no later than the next day after settlement with shareholders. Otherwise, it will be held accountable by the fiscal authorities as a tax agent.

Important! If the amount of dividends is returned to the LLC due to an error in the details, there is no need to transfer the personal income tax again when sending the payment again.

How to reflect dividends in personal income tax certificate 2?

The company that calculates tax on dividends acts as a tax agent. According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, she is obliged to report to the fiscal authorities, indicating the corresponding values ​​in the 2-NDFL certificate under code 1010. The deadline for submitting the report is no later than 01.04 of the next year.

Important! Reporting to the Federal Tax Service does not reflect the accrual, but the actual payment of dividends. Certificate 2 of personal income tax will not contain information about the participant’s income if it was accrued in December and transferred to shareholders in January. The figure will roll over to next year.

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