An example of filling out personal income tax for the 1st quarter. Accounting info

Form 6-NDFL is new reporting compiled in organizations and individual entrepreneurs. It is needed to report on the income of hired workers. Taxpayers filing a declaration under this reporting form are interested in: how to fill out 6-personal income tax correctly?

Form and deadline for submitting the report 6-NDFL

Reporting on 6-NDFL must be submitted every quarter. The question of how to fill out the 6-NDFL form concerns not only large enterprises, but small business entrepreneurs. To fill out the report, 1C Accounting is used. Organizations with a staff of more than 25 people send a declaration in the form electronic document. The number of employees is less than 25 people, which means that the organization can submit a 6-personal income tax report in a printed version.

Form 6-NDFL must be submitted to the tax office on time, that is, the last day for receiving the declaration is the last date in the month after the reporting quarter. For example, a tax agent must submit a report for the 1st quarter by May 2, for the 2nd quarter - by July 31. The deadline for submitting the declaration may be shifted due to public holidays in Russia.

How to fill out 6-personal income tax correctly?

To deal with an example of filling out the 6-personal income tax form, you need step-by-step instruction. The reporting structure consists of three parts:

• title page;
• 1 section (cumulative total);
• Section 2 (information about the reporting quarter).

Filling out should begin with the title page: enter the TIN and KPP numbers in the top line of the sheet. The next item is the revision number. It reflects the number of changes submitted to the Federal Tax Service. If the report is submitted for the first time, then the number will be in the form of zeros. Next, fill in the field with the reporting period number. Period codes can be found in the table:

In the next field, the tax period is prescribed: the year of reporting. Next, enter the code tax office, at the address of the tax agent. The location code determines which company has filed reports. All codes are listed in a special list.

Please note: for organizations and individual entrepreneurs, the codes are different.

Item name of the taxpayer is filled in block letters. It is allowed to indicate the full or short name organization of the tax agent. Field below the name: OKTMO code means number municipality, in which this organization exists both in fact and legally. All of the above information is written on the title page of the report.

Completing 1 section

Section 1 contains information on general indicators for the annual period. The filling procedure consists of entering:

• Data on each personal income tax rate, its percentage, the amount of income;
• General information on all tax rates, the number of employees receiving income, the amount of tax deducted, the amount of personal income tax that was returned to the tax agent.

Under civil agreements, tax rates are presented as 13%, 15%, 30% and 35%.

Filling in 6-NDFL occurs starting from line 010. The amount of the tax rate is prescribed there. In lines 060-090, the values ​​are entered once on the first page, in subsequent sheets these fields are filled with zeros.

The next line 020 is intended to indicate the amount of income accrued to the employee from the beginning of the reporting year. This paragraph does not include those incomes that are not taxed, as well as those received incomes in the amount less than the established limit for taxation. For example, dividend income.

An important point: are exempted from taxation of payments as material compensation, cash upon the birth of a child. Special line 025 indicates the receipt of dividends.

Line 030 is to be completed if the taxpayer can use his right to receive one of the types of tax deductions:

1. standard;
2. Social;
3. property.

The tax deduction declaration item must be filled in with the total amount for the codes of all deductions.

Line 040 expresses the amount of tax that has been charged. You can calculate the tax amount by multiplying the tax rate (in line 010) and the value tax base on employee benefits. The base is determined by subtracting the amount of income (line 020) and the amount of deductions (line 030).

Column form 050 is to be filled out only if among the employees there are Foreign citizens and they work on the basis of a patent. This field expresses advance payments issued to foreigners. If there is no reason to fill in this item, then zero is simply put.

In column 060, you need to enter information about individuals ah, which is subject to the payment of taxable income. The next line 070 contains information about the withholding of tax for the current reporting period. Past and future payments cannot be indicated on this line.

Please note: the value from line 040 and 070 may not match if the tax amount was accrued earlier, and this amount was deducted from employees later.

Report item 080 reflects those amounts tax collection with the amount of income of employees who could not be retained. The reasons for this may vary. But line 090 contains information about the amount of money returned if they were withheld by mistake. For example, if you overpaid personal income tax. When properly held tax amounts zero is left in column 090.

Completing Section 2

The instruction on the preparation of Section 2 of the 6-NDFL report includes the procedure for entering information about the last quarter. This section should indicate the dates when the salary was paid to the employees of the tax agent and the date when the amount of tax on the income of employees was transferred to the Federal Tax Service. In addition, the amounts corresponding to income and tax payment. Dates must be in a clear chronological order.

Line 100 indicates the date on which income was transferred to individuals. Payments to employees on different dates must be entered separately in the reporting form. If the salary was paid before the end of the month, then line 100 also indicates the last day of the employee's billing month. The opposite situation, when wages are paid with a delay, does not affect the day employees receive payment (in line 100). The impact occurs on the date for the withholding and transfer of tax.

An important point: the day of receipt of the calculation directly depends on the type of payment. For example, wages are income on the last day of work for the current month.

There are two types of salary payments:

1. Issuance per month of accrual;
2. Receive next month.

In the first option, a situation may arise when the tax is transferred before the salary is issued. The reason is that the date of payment of salaries is the last day of the month, and personal income tax must be transferred no later than the day the income is issued to employees. The second option means that the salary for December was paid in January and this is reflected in the organization's declaration for the annual reporting period.

The situation is different with the accrual of payments for sick leaves and vacation pay: wages were accrued on them, but not yet paid. Such payments are considered income on the day the due amounts are received.

Column 110 indicates the day the amount of tax was withheld. Withholding payments for vacation, sick leave, material assistance and other payments to an employee occurs on the day the income is accrued to an individual.

Report field 120 shows the day when the amount of personal income tax is transferred to the budget. WITH wages the transfer takes place on the day following the date of payment, and tax on vacation, sick leave and other payments is calculated before the end of the month in which they were paid. It turns out that the salary was paid from vacation and sick leave, and personal income tax was not transferred.

Line 130 indicates the amount of money received by employees for a certain number indicated in column 100, until the tax amount is withheld.

Paragraph 140 reflects the amount of personal income tax that is withheld, but not transferred from the amount for the number entered in field 110. The decrease in the tax base due to the employee's existing tax deductions must correspond to the value of line 140 and the amount of tax paid to the budget.

Please note: all reporting fields in the form 6-NDFL must be completed. If there are no corresponding values ​​for the line, then a dash is put in it.

Video: Filling out 6-NDFL for 1 quarter in 1C Accounting

Zero declaration

It is the responsibility of the taxpayer who is tax agent and paying income in respect of its employees, includes the timely submission of a report in the form 6-NDFL. If during the annual reporting period there were no accruals of income and, accordingly, then the submission of a report is not required in accordance with the Letter of the Federal Tax Service of March 23, 2016 No. BS-4-11 / 4901.

An important point: if during the year there was at least one payment of income, then it is necessary to submit a report to the tax authority in the manner prescribed by law.

If earlier the organization was a tax agent, and in reporting year ceased to be such, then the declaration can not be sent. It is advisable to send a letter to the Federal Tax Service explaining the reason for not submitting the report. You can write a letter using a sample about failure to provide a half-year calculation.

Registration of 6-personal income tax upon dismissal

In this case general order filling remains the same. Changes will be only in lines 100, 110 and 120. The date of receipt of income upon dismissal of an employee is set by the last day of the performance of the labor function at the place of work for which income was accrued. Withholding personal income tax occurs when the employee receives payment.

Before submitting to the Federal Tax Service, it is better to check the completed report 6-NDFL for the correctness of filling in all lines.

Since the beginning of 2018 has been approved new pattern filling 6 personal income tax. The certificate must be provided as a reporting document on the salary of employees, as well as all amounts of relevant taxes. Finished sample and step by step recommendations for filling can be found below.

Sample form 6-NDFL consists of a title page and two sections. Instructions for completing the form are provided below.

Title page

Here you fill in the data for the company:

Section 1

This section prescribes the personal income tax rate (i.e. 13%), all deductions (if any), as well as the amount of personal income tax withheld. It is important to understand that the employee in most cases receives only wages. But sometimes he can also receive, for example, dividends, so all payments must be taken into account when filling out the form.

In the line "the amount of accrued income" we indicate all the income of employees that are subject to taxation.

Line 030 “amount of tax deductions” of Form 6-NDFL - it reflects the tax deductions that were provided to the employee, if there are none, then it is not filled out.

"Amount of calculated tax" is calculated as:

Tax rate (010) * (Amount of accrued income (020) - amount of tax deductions (030))

Line 050 is filled in if foreign citizens work in the company on the basis of a patent

The totals indicate the total number of all employees who received a salary, as well as other income due to cooperation with the company. Also fix the total amount of personal income tax.

Section 2

In this section, you need to paint the total amounts for all bets:

• receiving income;
• tax write-offs;
• his listings.

Detailed video commentary tax consultant according to the features of filling out the 6-NDFL form in the 1C program:

Liability for failure to provide

Because companies and individual entrepreneurs are obliged to correctly fill out the form 6-NDFL, in tax legislation certain measures of responsibility were also approved for various reasons (for more details, see the table).

From the first day of 2016, there is a rule according to which the tax office can temporarily suspend banking service company accounts if form 6-NDFL was not provided on time, moreover, more than 10 business days have passed since the delay.

Dates and place of delivery of 6-personal income tax

All legal entities and private entrepreneurs (IP) must submit Form 6 of the personal income tax every quarter, i.e. 4 times a year. The document contains information about:

• income of employees that were received from the employer (salary, bonus, compensation, travel allowance, etc.);
• income taxes withheld from each type of income;
• tax deductions, if any.

It is important to understand that this information is provided for all employees who have entered into a formal employment contract with the employer, including for:

• part-time workers;
• seasonal workers;
• freelance deputies, etc.

6-NDFL is submitted to the local branch of the Federal Tax Service. If entity has several separate divisions, a certificate is provided to the inspection that territorially corresponds legal address head office.

All data in the form are given on an accrual basis - first the first quarter, then half a year, 9 months and the entire calendar year (12 months).

It is important to understand that the moment of delivery of the document means the actual moment when the letter was sent to the Federal Tax Service. That is, if it was sent even at 23:59 of the last reporting day, formally this will not be a violation of the established regulations.

Companies provide a sample of filling out the form 6-NDFL:

1. In paper form, if up to 25 employees are officially employed, inclusive. However, duplex printing is not allowed.
2. V in electronic format if there are more than 25 people.

Form 6-NDFL is submitted even in cases where the employee received only 1 payment for the entire year (for example, on sick leave, after which he quit). If in this reporting period the employer did not make any payments, it is not necessary to hand over the document. Just in case, a company or an entrepreneur can insure themselves and send a notification to the tax office in any form, for example:

The obligation to provide 6 personal income tax does not exempt from the obligation to draw up 2 personal income tax.

Typical mistakes when filling out

Basically, filling out the 6-personal income tax certificate does not cause any particular difficulties, since the sample looks quite simple. However, errors may occur due to inaccurate indication of the required dates for issuing vacation pay:

1. The date of issue of these payments is not the same day they were accrued. For example, if the accrual occurred back in December, then the actual payment to the employee in January, then the funds will be reflected only in the report for the 1st quarter of the new year. And in the report for the 4th quarter of the previous such information should not be contained.
2. The date of issue of vacation pay is not the first day of vacation. For example, an employee goes on vacation from Monday, January 29, 2018. And vacation pay was accrued to him on the last working day before that - that is, on Friday 26 January. Accordingly, in line 100, the date 01/26/2018 is written.
3. Sometimes vacation pay is mistakenly added to the salary (or advance) that was issued in the same month. For example, an employee goes on vacation from January 29, 2018, vacation pay was issued on January 26. And the advance was received as usual on January 25th. It is impossible to add the amount for January 25 and 26. That is, vacation pay is always indicated exclusively in its own line. Even if the advance payment would also have been received on January 26, summing up the amounts is not allowed.

Thus, when filling out the 6-NDFL certificate, it is important to carefully enter all the information. No blots, corrections and strikethroughs, as well as unreadable text in the document are not allowed. If it is necessary to correct any data or individual characters, draw up another form.

All employers who paid income to individuals in the reporting period for employment contracts and civil law. The relatively new report (effective from Q1 2016) is a small document with two sections.

Filling out the form is not particularly difficult, but has a number of nuances. We will figure out how to correctly reflect in 6-personal income tax data on wages paid, vacation pay, bonuses, sick leave, income in kind and other amounts. For your convenience, the article provides examples of filling out 6-personal income tax for 2017 for various types of income of individuals.

The current form for filling out the 6-NDFL form for the 4th quarter of 2017 was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated October 14, 2015. All tax agents for personal income tax are required to submit this report to the territorial division of the tax inspectorate at the place of payment of income tax (paragraph 2 of article 230 of the Tax Code). The latter include legal entities and entrepreneurs paying various incomes individuals in the framework of labor and civil law relations.

If during the reporting period (quarter, six months, 9 months) or tax (year) the employer did not economic activity, there were no personnel or payments of amounts to employees, and, accordingly, withholding / payment of tax, it is not required to submit a zero form 6-NDFL for individuals for 2017. Since the company is not recognized as a tax agent, however, we note that the organization has the right to submit an empty report. Or, in this case, it is recommended to send explanations in writing to the Federal Tax Service Inspectorate that the financial and economic activities of the tax agent were not carried out and no payments were made to the staff. This will help the taxpayer to explain the reason for the failure to submit f. 6-personal income tax.

Note! If the company did not actually have settlements with the staff, but the salary was accrued in the accounting, as well as personal income tax, you still have to file a report. Since the non-payment of income to employees does not relieve the employer from the obligation to accrue, withhold and transfer income tax to the budget (clause 3 of article 226). This means that accrued income and separately unwithheld tax should be reflected in 6-NDFL.

The form must be submitted by the last day of the month following the reporting period, by April 1 of the year following the tax period (Article 230). If the last date of delivery falls on a weekend or public holiday, the deadline is shifted to the next date of going to work (clause 7, article 6.1). Report for 4 sq. 2017 according to f. 6-NDFL follows until 04/02/18. If the enterprise has a separate division that independently accrues and pays income to employees, the document is submitted to the IFTS at the place tax accounting such tax agents, that is, to the tax OP, and not to the parent company.

How to fill out 6-personal income tax for 2017 - general requirements

Let’s take a look at the reporting process next. First of all, it should be noted that the form can be submitted both “on paper” and electronically, but for taxpayers whose number is more than 25 people, only the electronic format of submission through the TCS is allowed. The document is filled out as a whole for the entire enterprise / individual entrepreneur, with the provision of summary data for the period, and not for individual individuals, as is the case with f. 2-personal income tax.

The report includes a title page and two sections. The first is based on consolidated information for the entire period in terms of accrued income, deductions provided and calculated tax, including unwithheld amounts. The second - according to the data for the last quarter only, broken down by the dates of the issuance of income, terms transfers of personal income tax and dates of retention.

Rules for filling out 6-NDFL for the 4th quarter of 2017

To know exactly how to draw up 6-personal income tax for 2017, you must follow the requirements from Order No. MMV-7-11 / [email protected] Here, the rules for reflecting data in all sections are spelled out in detail, and the rules for the electronic format are also defined. Let's get acquainted with the procedure for entering information, and analyze a typical example of filling out 6-personal income tax for the 4th quarter in various situations.

General requirements for the formation of 6-personal income tax:

• Data on the types of income accrued to personnel or contractors, deductions granted and income tax accrued, as well as withheld and transferred income tax, are taken from the company's tax registers. The information must correspond to the information submitted in the RSV and 2-NDFL.
• The form is filled out in an incremental way, starting from the beginning of the reporting year, but Sec. 2 is compiled for only 3 months of the period. That is, when we fill out 6-personal income tax for 2017, in section. 1, data are entered for the entire year, and in Sec. 2 - only for October, November and December.
• All pages of the report are numbered chronologically, starting with the title page from the number "001". If the information does not fit on one sheet, the required number of pages is compiled.
• Prohibited correction and double-sided printing.
• When preparing the form for hard copy blue, purple, and black ink are allowed. When using a computer, the recommended font is Courier New, 16-18 pt high.
• One field is allocated for each indicator, all numeric and text values ​​are entered from left to right.
• If any of the digital indicators is missing, you need to put "0" in such a line.

How to fill out the title page in 6-personal income tax:

• This sheet is formed first - the data is taken from the registration documents of the tax agent.
• TIN and KPP are indicated by enterprises, only TIN - by entrepreneurs.
• The field with the number of adjustments when submitting the initial report has the value "000", for repeated - starting from "001".
• Submission period codes are taken from Appendix 1 of the Order - for 2017, “34” is put.
• The name of the tax agent shall indicate the abbreviated (if provided) or full name of the individual entrepreneur or legal entity with the organizational and legal form.
• The OKTMO code is given at the territorial address of the place of the tax office where personal income tax is paid and reports are submitted.
• If the report submits authorised representative agent, the value “2” is set separately if the taxpayer himself is “1”.
• At the bottom of the sheet, the data is certified by the signature of the responsible person, the date is put. The same actions are performed on each page of the form.

How to fill out section 1 in 6-personal income tax for 2017:

• This section is intended to reflect summary data (on a cumulative total) for all accrued incomes for individuals and the amounts of personal income tax withheld / not withheld, as well as deductions provided. Separately, data are provided on dividends accrued to individuals. A separate sheet is filled out for each applicable personal income tax rate.
• Page 010 - the rate for income tax is indicated. In general cases - 13%.
• Page 020 - provides data on various charges to individuals to reflect the taxable base. These are incomes such as salaries, vacation pay, benefits, bonuses, dividends, financial assistance in excess of the limit, remuneration under the GPA, etc. Dividends are indicated on line 025.
• Page 030 - the amounts of tax deductions for personal income tax provided to individuals are given.
• Page 040, 045 - accrued personal income tax amounts. Separately, on line 050, the amount of advance fixed payments paid foreign workers for a patent.
• Page 060 - the number of individuals is given.
• Line 070 of 6-NDFL for 2017 - here the total amount of income tax accrued for the year is indicated.
• Line 080 of 6-personal income tax for 2017 - here is the amount of personal income tax not withheld for various reasons. This line is filled in with carry-over income, for example, on a December salary paid in January. And on line 090, the amount of the returned tax amounts previously withheld excessively from the income of individuals according to stat. 231 NK.

How to fill out section 2 in 6-personal income tax for 2017:

• This section is formed for the last quarter of the reporting period. For example, when filling out tax data in 6-NDFL for the 4th quarter of 2017, information for October-December will be entered. What information is displayed? These are specific dates with the corresponding amounts of the actual issuance of income, payment of personal income tax and the timing of the transfer of obligations to the budget (accepted depending on the types of payments).
• It is recommended that the information be entered in chronological order.
• Page 100 - the exact date of issue of income reflected on line 130.
• Page 110 - the exact date of withholding income tax on such income.
• Page 120 - the legislative deadline for paying personal income tax to the budget, the deadline is given. As a rule, the next day of work after the date of issue of income.
• Page 130 - the total amount of income corresponding to the date on page 100.
• Page 140 - the total amount of personal income tax withheld from such income.

Thus, in sec. 2, several blocks are formed with the reflection of similar data on actually issued income and withheld personal income tax. The block breakdown differs by the dates of payment of the amounts, as well as the withholding and the period of transfer. What specific dates need to be specified? The answer depends on the types of income. Consider how, in various cases, the 6-NDFL declaration for 2017 is drawn up - a sample filling is given at the end of the article.

The procedure for filling out 6-personal income tax for 2017 in certain situations

We will learn the nuances of compiling a report, which means transferring personal income tax from the most common payments from employers and contractors. First of all, we are talking about wages, additionally, the features of reflection in 6-personal income tax of vacation pay, sick leave, carry-over payments, bonuses, and income in kind are considered.

Staff salary twice a month

In sec. 1 indicates data on the entire salary accrued for the year, from January to December. In sec. 2 only for October-December. Do I need to separately break down the dates of the advance and wages, for example, on the 5th and 20th? If the money is issued on the same day according to the established deadlines, it is not required to separately indicate the advance payment dates. In this case, the entire salary and tax will be indicated on pages 130, 140 sec. 2 in one amount per month.

On line 100, the date for the payment of wages is the last day of the month (clause 2 of article 223), on line 110, the date of final actual payments and tax withholding is indicated, on line 120 - normative term payment of personal income tax (the day of work following the date of payment according to clause 6 of article 226). Total income/tax amounts are paid under line 130 (from taking into account personal income tax) and page 140.

Rollover salary

If the salary is accrued for one month, but issued in fact in the next? How to account for such payments? For example, we are talking about wages for December, the amounts are recognized as income in 6-personal income tax for 2017 in line 020 section. 1. Accordingly, when providing deductions, they are indicated on line 030, and the accrued tax - on line 040. And the personal income tax withheld on line 070 will be shown in the declaration for 1 sq. 2018 (Letter of the Federal Tax Service No. BS-4-11/ [email protected] dated 05.12.16) In section. 2 at the same time, it is necessary to reflect the data on wages for October and November, the December amounts will be transferred to f. 6-personal income tax per 1 sq. 2018

Vacation

When reflected in sec. 2 holiday amounts it must be remembered that the day of recognition of such income is the actual day the funds are issued. Accordingly, on page 100, the date of settlement with the vacationer should be indicated, as well as on page 110. A legislative term payment of income tax is recognized as the last day of the month when payments were made to an individual (paragraph 6 of Article 226). This means that according to line 120 for vacation pay paid, for example, in November, it is required to indicate 11/30/2017.

But what if the issuance of vacation pay and the beginning of the vacation fall on different periods? Let's say an employee goes on vacation in January, and he was given vacation pay in December. Explanations of officials are given in Letter No. BS-3-11 / [email protected] dated 08/01/16, which states that such amounts are included in the reporting of the period when vacation pay is actually paid. That is, in our case, in f. 6-personal income tax for the 4th quarter. 2017 (Signature 1, Clause 1, Article 223 of the Tax Code).

Hospital benefits

The list of income not subject to personal income tax is contained in stat. 217 NK. According to these standards, ordinary sick leave is not exempt from income tax, which means that they must be reflected in f. 6-personal income tax. The exception is various state benefits: pregnancy, unemployment, etc. Reflection Order sick pay corresponds to the order of reflection of holiday amounts. The day of receipt of funds under line 100 is the actual date of payment, as well as the date of withholding income tax under line 110. And in line 120, the last calendar date of the month of actual settlements (clause 6 of article 226) must be entered.

Various awards

When reflecting premiums in 6-personal income tax by a tax agent, the procedure depends on the nature of the incentive. Non-production bonuses are equated to payments of amounts under subpara. 1 item 1 stat. 223 and are indicated in sec. 2 as payment of income on the date of issue. At the same time, on line 100 and on line 110, the actual day of settlement is given (paragraph 3 of Article 226), and on line 120 - the day after the settlement day. Lines 130 and 140, respectively, indicate the amount of the premium and income tax.

If the bonus is of a production nature, these are payments for the work of an employee. The date of actual receipt is determined taking into account the clarifications in the Letter of the Federal Tax Service No. BS-4-11 / 1139 of 01/24/17, which indicates what needs to be taken into account, for which period the specialist is encouraged. If for a month, the date is the last day of the month; if for a quarter or a year - according to the date in the order of the head. For example, the bonus for 2017 was issued on 01/15/18 in accordance with the order of 01/12/18. 01/16/18

Income in kind

Such income of individuals is reflected by the tax agent, based on market value received valuables (clause 1 of article 211 of the Tax Code). It is possible to withhold personal income tax from such income at the expense of other taxable incomes (paragraph 4 of Article 226). But if there were no such amounts in the reporting period, it is necessary according to p. 080 section. 1 indicate the amount of unwithheld tax. In sec. 2, only pages 100 and 130 are filled in with the date and amount of the issuance of income in kind, all other lines will have a zero value.

6-NDFL for 2017 - a typical example of filling

You have read the detailed requirements for compiling f. 6-personal income tax. When entering data, consider the requirements of stat. 223, 226, 217 of the Tax Code and the norms of Order No. ММВ-7-11/ [email protected] dated 14.10.15

Download a sample of filling out the form 6-NDFL for the 4th quarter of 2017 - here:

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

The calculation of 6-personal income tax is another type of reporting for all employers. It must be submitted by organizations and individual entrepreneurs with employees, starting from the 1st quarter of 2016.

Note: On January 26, 2018, an order was published on the website of the Federal Tax Service to amend the current form of calculation, in connection with which, for 2017, 6-personal income tax is submitted in a new form. At the moment it is not published and will appear on the site in the near future, as well as a sample of its filling.

Sample filling 6-NDFL

You can see a sample of filling out the calculation of 6-NDFL on this page.

Where to take the calculation of 6-personal income tax

6-personal income tax must be submitted to the same IFTS to which personal income tax was transferred. The address and contact details of your tax office can be found using this service

Calculation form 6-NDFL

The calculation of 6-personal income tax can be transferred to the tax office in two ways:

1. In paper form in person or by registered mail. This method is suitable only for those employers whose average number of employees who received income in the tax period is less than 25 people.
2. V in electronic format on disks and flash drives or via the Internet through EDI operators or a service on the website of the tax service.

Deadlines for submitting Form 6-NDFL in 2018

Calculation of 6-personal income tax must be submitted quarterly. The deadline for submission is the last day of the first month of the next quarter.

Note: If the reporting day falls on a weekend or holiday, the deadline for delivery is postponed to the next business day.

Penalties for failure to submit Form 6-NDFL

Penalty for late filing calculation of 6-personal income tax is 1000 rubles for each month of delay. Besides tax inspectors they have a right block a checking account organization (IE) in case of delay in submitting the report for more than 10 days.

Penalty for filing a report containing false information is 500 rubles for each document.

The procedure for filling out the form 6-NDFL

You can download the official instructions for filling out the 6-NDFL calculation at this link.

General requirements

The following are the main requirements that must be observed when filling out the calculation of 6-NDFL:

1. The calculation is filled out on the basis of the data contained in the tax accounting registers (accrued and paid income, provided tax deductions, calculated and withheld personal income tax).
2. Form 6-NDFL is compiled on an accrual basis (first quarter, six months, 9 months and a calendar year).
3. If all the required indicators cannot be fit on one page, then the required number of pages is filled. The final data in this case is reflected on the last page.
4. All pages, starting from the title page, must be numbered ("001", "002", etc.).
5. When filling out the calculation of 6-NDFL, it is prohibited:
   • correcting errors with a corrective tool;
   • two-sided printing of sheets;
   • bonding sheets, leading to damage to the paper media.
6. When filling out the 6-NDFL form, you must use black, purple or blue ink.
7. When filling out the calculation on a computer, the characters are printed in Courier New font with a height of 16-18 points.
8. Each indicator in the calculation form corresponds to one field, consisting of a certain number of familiarity spaces. Only one indicator is indicated in each field (the exception is indicators whose value is a date or a decimal fraction).
9. To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign "." ("dot").
10. For decimals, two fields are used, separated by a dot. The first field corresponds to the integer part of the decimal fraction, the second to the fractional part of the decimal fraction.
11. In the calculation, details and total indicators are required to be filled in. If there is no value for total indicators, zero (“0”) is indicated.
12. Text and numeric fields are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
13. If the indication of any indicator does not require the completion of all familiarity, then a dash must be put in the unfilled cells.
14. Fractional numbers are filled in the same way as the rules for filling integers. If there are more familiar spaces to indicate the fractional part than numbers, then dashes are placed in the free cells (for example, “123456——.50”).
15. Personal income tax amounts are calculated and indicated in full rubles according to the rounding rules (less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to a full ruble).
16. The calculation of 6-NDFL is filled out separately for each OKTMO.
17. On each page of the 6-NDFL form, in the appropriate field, you must sign and sign the calculation.

Title page

Field "INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint". IP checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate subdivisions indicate the checkpoint at their location).

Field "Adjustment number". It is put: “000” (if the calculation is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.

Field "Submission period (code)". The code of the period for which the calculation is submitted is indicated ( see Appendix 1).

Field "Tax period (year)". The year is indicated tax period, for which the calculation is submitted (for example, 2016).

Field "Submitted to the tax authority (code)". The code is indicated tax authority, in which the calculation of 6-personal income tax is submitted. You can find out your IFTS code using.

Field "At the location (accounting) (code)". The code of the place where the calculation is submitted to the tax authority is indicated ( see Appendix 2).

Field "tax agent". Individual entrepreneurs must fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field "OKTMO Code". Organizations indicate the OKTMO code at the location (location separate subdivision). Individual entrepreneurs indicate the OKTMO code at the place of residence.

Field "Contact phone number". The telephone code of the city and the telephone number by which the employees of the tax office can contact you (for example, “+74950001122”) are indicated.

Field "On the Pages". This field indicates the number of pages that make up the calculation of 6-personal income tax (for example, "002").

Field "with the attachment of supporting documents or their copies". Here the number of sheets is put for the documents that are attached to the calculation of 6-personal income tax (for example, a power of attorney of a representative). If there are no such documents, then put dashes.

Block "Power of attorney and completeness of the information specified in this calculation, I confirm".

In the first field, you must specify: "1" (if the calculation is confirmed by the individual entrepreneur or the head of the organization), "2" (if the representative of the tax agent).

In other fields of this block:

• If the calculation is submitted by the individual entrepreneur, then he only needs to sign and date the calculation was signed.
• If the organization submits the calculation, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign and date the signing of the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full”. After that, the representative must sign, sign the date and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After that, this individual must sign, sign the date and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of organization" field.

Section 1. Summary indicators

Section 1 indicates the generalized amounts of personal income tax for all employees on an accrual basis from the beginning of the tax period for the corresponding tax rate.

If income during the tax period was paid according to different rates, then Section 1 must be completed separately for each tax rate (with the exception of lines 060-090).

Accordingly, if all the indicators of the lines of Section 1 cannot be fit on one page, then the required number of pages is filled. The totals for all rates (lines 060-090) are filled in on the first page.

Section 1 states:

Line 010 - the tax rate at which personal income tax was calculated.

Line 020 - the generalized amount of accrued income for all employees on an accrual basis from the beginning of the tax period.

Line 025 - the generalized amount of accrued dividends for all employees on an accrual basis from the beginning of the tax period.

Line 030 - a generalized amount of tax deductions provided that reduce taxable income, on an accrual basis from the beginning of the tax period.

Line 040 - the generalized amount of the calculated personal income tax for all employees on an accrual basis from the beginning of the tax period.

Line 045 - the generalized amount of the calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period.

Line 050 - the generalized amount of fixed advance payments for all employees, accepted as a reduction in the amount of calculated tax from the beginning of the tax period.

Line 060 - the total number of employees who received taxable income in the tax period. In case of dismissal and hiring of the same employee during the same tax period, the number of employees is not adjusted.

Line 070 - the total amount of tax withheld on an accrual basis from the beginning of the tax period.

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

Line 090 - the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, on an accrual basis from the beginning of the tax period.

Section 2. Dates and amounts of actually received income and personal income tax withheld

Section 2 specifies the dates when employees actually receive income and tax withholding, the dates for transferring tax and the amounts of income actually received and tax withheld summarized for all employees.

Section 2 states:

Line 100 - the date of actual receipt of income reflected in line 130.

Line 110 - the date of withholding tax from the amount of actually received income, reflected in line 130.

Line 120 - the date no later than which the tax amount must be transferred.

Line 130 - the generalized amount of income actually received (without deducting the amount of tax withheld) on the date indicated in line 100.

Line 140 - the summarized amount of tax withheld on the date indicated in line 110.

If with regard to various kinds incomes that have the same date of their actual receipt, there are different periods for transferring tax, then lines 100-140 are filled in for each period for transferring tax separately.

Annex 1. Codes of the provision periods

Note: liquidated (reorganized) organizations fill in the code corresponding to the period of time from the beginning of the year in which the liquidation (reorganization) took place until the day the liquidation (reorganization) is completed.

Annex 2. Codes of places for submitting the calculation 6-NDFL

Zero calculation in the form 6-NDFL

Submit a 6-NDFL report with zero indicators no need.

The position of representatives of the Federal Tax Service on this issue is quite simple: if there were no payments during the tax period and personal income tax was not withheld, it is not necessary to submit form 6-personal income tax.

It is not required to submit 6-personal income tax in cases where there are no employees in principle, as well as when an individual entrepreneur or organization has just registered and has not yet begun to work.

Note: for your insurance, you can (but are not required to) write an explanation in the IFTS in any form on what basis (lack of payments, activities, employees) you did not file a 6-personal income tax report.

Since 2016, legal entities, including individual entrepreneurs, are required to generate a 6 personal income tax declaration quarterly, in contrast to 2 personal income tax. The report is submitted if there was an accrual of profit in the reporting year of the physical. individuals and deductions from income tax. When forming the calculation, they are guided by the order of the Federal Tax Service MMV 7-11-450 and NK.

This manual is intended for an accountant for all occasions.

Business entities, including individual entrepreneurs, who paid in favor of individuals, are required to form and submit a report. persons profit, withheld and transferred income to the treasury. It is necessary to submit a report both to the head Russian enterprises and to each branch at the place of registration.

If the work in the company was suspended in the reporting year and there were no payments, no deductions, it is not necessary to submit a declaration.

The IFTS should be notified, despite the explanations, and an arbitrary letter should be sent indicating the reasons for not submitting the certificate. The second option is the decision to submit a report on 6 personal income tax with zero indicators. The inspector will understand that there is no economic activity at the enterprise.

Personal income tax reporting is submitted on the due dates (NC article 230, paragraph 2).

The table below shows the due date for 2018.

Declaration changes

Report 6 of the personal income tax for 2017 is necessarily formed on a new form. You can get acquainted with the project on the official website of the Federal Tax Service. The changes affected the title and numbers of the barcode from 15202024 to 15201027.

General rules for registration of the calculation

Consider detailed filling report "for dummies". Calculations for it will be information from the registers of analytical accounting.

• In the first part of the declaration, information is formed on an accrual basis from the beginning of the tax period. If necessary, to fully reflect the indicators, fill out part of the pages;
• all pages are numbered.

When filling out calculation 6, it is strictly prohibited:

• Make corrections with a proofreader;
• apply printing on both sides of the sheet;
• fasten the calculation with a stapler, this leads to damage.

When filling out a report in form 6 of the personal income tax, only black, blue or purple paste is used manually. To print the declaration in automatic mode, choose the Courier New font with a height of 16-18.

• For each indicator, there is a corresponding field, consisting of a certain number of cells. To reflect the date, 3 fields are intended: separately for the day, month and year and separated by dots;
• to reflect total values ​​with hundredths, the number is indicated in the first field, kopecks after the dot. If the value of the sum is less than the number of allotted cells, dashes are placed in empty cells (14568956 ——-.56);
• in columns with summary indicators, if there is no information to reflect, put 0;
• columns must be filled in line by line, from the beginning of the column from left to right. In the absence of information put dashes in the blank cells;
• information on the total expression of personal income tax is indicated only in "round" figures.
• Rounding is done according to general rule: values ​​up to 50 are rounded down, more than 50 - up to 1 ruble;
• the document is compiled for each OKTMO code;
• each page of the report is signed by the head or a person approved by order. In addition, the date of formation of information is affixed.

• TIN for organizations consists of 10 digits, dashes are put in free cells;
• the checkpoint field is not filled in by individual entrepreneurs. Enterprises indicate the checkpoint, which was received at the inspection at the location of the parent organization or branch;
• if the report is submitted for the first time, zeros are put in the adjustment number field. When submitting updated information - the number of each clarifying calculation (001, 002);
• indicate the year for which information is generated in the "Tax period" cell;
• the code of the tax authority is specified on the official website of the Federal Tax Service. From the table, select the code of the location of the business entity;

• enter information about the name of the legal entity. For individual entrepreneurs - full surname, name and patronymic. For organizations - abbreviated name according to the statutory documents. In the absence of such, enter the full name;
• OKTMO codes indicate the place of registration of the organization or the place of residence of the individual entrepreneur. You can find out about them on the official website of the Federal Tax Service;
• specify contact number the contractor, so that in case of questions, the inspector can quickly clarify the information;
• in the cell "On pages" indicate the number of pages of the declaration, including the title;
• in the column "With attachments of documents" put down the number of pages of other documents that are attached to the report. For example, a power of attorney for the right to sign;
• if personal income tax 6 is signed by the head, in the “I confirm the reliability” field, enter 1, if by the representative - 2. Further in this block indicate the full name of the head or representative (indicating the document for the right to sign), put the date and sign each sheet of the report.

Reporting 1 part 6 of personal income tax is filled in on an accrual basis from the beginning of the calendar year. Block graph 10-50 is formed separately for each personal income tax rates. If one page is not enough, summary indicators are generated on several sheets. Summing up the section is carried out on the first sheet.

• 10 - personal income tax rate;
• 20 - the amount of accrued profit of physical. persons, which is taxed;
• 25 - accrued dividends;
• 30 - deductions provided by physical. persons in the reporting year;
• 40 - accrued income tax, reflected in column 20;
• 45 - accrued tax on dividends from cell 25;
• 50 - fixed advance payments for physical. persons to foreigners working under patent agreements, accepted as a offset of the calculated tax;
• 60 - the number of individuals who accrued profit for the year. If an employee was fired and rehired during the year, he is considered as one;
• 70 - retained income tax;
• 80 - tax not withheld by the company for any reason;
• 90 - income tax, returned physical. persons under Article 231 of the Tax Code.

If material aid presented to an employee in an amount not exceeding 4,000 rubles, the amount falls under the benefit. Non-taxable income is reflected in line 20 and is simultaneously included in field 30.

The procedure for filling out the second part of the personal income tax declaration determines the full breakdown of information on the receipt of profit and tax withheld for the reporting quarter.

• 100 - date of transfer of profit, the total expression is indicated in column 130;
• 110 - day withholding personal income tax and transfers of profit from cell 130;
• 120 - the period no later than which personal income tax is transferred to the treasury. For each type of profit, the legislation provides for different transfer dates. For wages - this is the next day after the date of its payment. For holidays or sick leave- the last day of the month of their transfer (the Tax Code of the Russian Federation, article 226, paragraph 6, article 226.1, paragraph 9);
• 130 - the amount of transferred profit as of the date from field 100 is indicated without withholding personal income tax;
• 140 - personal income tax, tax withheld as of the date from column 110.

If in relation to profit paid on the same date and the terms for transferring personal income tax differ, you need to fill in the block of fields 100-140 for each deadline for transferring tax to the budget.

The obligation to withhold personal income tax appears in the organization only on the day the profit is received.

If the number of the organization is less than 25 people, you can submit a report of 6 personal income tax on paper. If the composition of employees is larger, the submission is only in electronic form (TC Article 230, paragraph 2).

The Excel report is downloaded on the official website of the Federal Tax Service and filled out on a computer in compliance with the requirements.

The paper version can be handed over by mail or by hand.

Both the organization and the person responsible for completing the report are held accountable for the report. The fine can be avoided if the erroneous necessary information is discovered independently, and an updated calculation of personal income tax is submitted.

On the head or officials establish administrative penalty according to the Code of Administrative Offenses article 15.6 in the amount of 300-500 rubles. This measure does not apply to individual entrepreneurs, lawyers and notaries (Article 15.3).

If as a result desk audit the fact of untimely transfer of personal income tax to the treasury or the transfer is not in full, Article 123 of the Tax Code of the Russian Federation is applied. Sanctions will be in the amount of 20% of the amount of non-receipt of tax.

More fines are given in the table.

Reflection of early paid earnings and profit of the rolling period

When filling out 6 personal income tax may arise difficult situations in the reflection of profit and personal income tax.

Wages accrued and paid in different periods are reflected in the second part of the report, in the period of its payment. In field 100 indicate the last day of the month in which earnings are accrued.

In case of early transfer of profit, the day of payment will be the last day of the month. In this case, it is equated to advance payments (comments in letter BS 4-11-5106). In field 110 indicate the period for withholding personal income tax (the day the profit is transferred). In cell 120 is the next business day.

To reflect in the report the profit accrued and transferred during the reporting periods, they are guided by the letter BS 4-11-8609. Here it is indicated that fields 70 and 80 for the rolling salary are not filled.

How is the 6 personal income tax report formed if profit is accrued but not paid

If in the reporting period earnings were accrued and after the quarter were not paid with financial difficulties, information for the reporting period is filled in only in the first part of personal income tax 6. Filling in the second part in relation to this profit is not formed.

In field 20, indicate the accrued wages, and in 40 - income tax. Zeros are entered in columns 70 and 80. Filling in cell 70 of the calculation is performed in the period when the earnings will be transferred.

This rule is explained in the letters of the Federal Tax Service:

• BS 3-11-553;
• BS 4-11-9194.

Reflection of simultaneously paid earnings and sick leave

To combine the amounts paid in the second part of the declaration, three dates must match:

• Receiving a profit;
• withholding income;
• legislative action against transfer of personal income tax to the treasury.

Break down amounts by interest rates no need.

Dismissing an employee

Upon dismissal of the person is paid earnings for the previous and current month, compensation for unused vacation. For this case, blocks are formed in the second part of the report. Separately - earnings for the last month, separately - to reflect compensation and wages for the current period.

Conclusion

The article describes the step-by-step formation of the declaration. Before submitting to the inspection, you need to check the control ratios yourself. The annual report is compared with the personal income tax report 2. If deviations are found during the in-house audit, explanations are provided and clarifications are submitted. Also, this will cause additional check In the organisation.