They often have the status of additional, secondary income for them, so the question often arises of how to show dividends in.

Whether to reflect dividends in the report

Sample filling 2-NDFL from dividends

Display in 1C

Given. And not one, but two different types:

• For staff.
• For the tax office.

To obtain a certificate for an employee, you must:

• Go to the section of the program menu called taxes and fees.
• Next, you should click the link on which you can go to the formation of 2-NDFL for employees.
• Then click on the create window and fill in the header indicating the employee, organization and reporting year.
• To record the rest of the data, click on "Fill". The remaining data will appear automatically.
• To form in the context of OKTMO or KPP codes and tax rates, click the appropriate button.
• Check all the data that appears, and then conduct a certificate and print it.

For the Federal Tax Service, this is done somewhat differently.

The rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in the forms 2-NDFL and 6-NDFL - read in the article.

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Calculation of personal income tax from dividends

When calculating personal income tax from dividends, standard, social and property tax deductions, this order is confirmed in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 23.06.2016 No. ОА-3-17 / [email protected]). 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 04/12/2016 No. 03-04-06 / 20834).

How dividend tax is 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 from dividends by an organization that itself does not receive dividends

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

Upon their payment, personal income tax was withheld in the amount of 520,000 rubles. (4,000,000 rubles x 13%), the participant was transferred 3,480,000 rubles. (4,000,000 rubles - 520,000 rubles).

Situation 2. Your company itself receives dividends

If you only receive dividends that are taxed on income 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 Art.210, Clause 5 of Art. 275 of the 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 - the value "D1";
2. the amount of dividends received by your company is "D2". It includes dividends that:

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

Calculate the personal income tax deduction using the formula:

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

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

Alpha LLC owns shares in the authorized capital:

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

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

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

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

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

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

Personal income tax from dividends is paid to the usual BCC for personal income tax - 182 1 01 02 010 01 1000 110.

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

Reflection of dividends in the 2-NDFL statement

Organizations that pay dividends to individuals must submit a 2-NDFL certificate 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 deduction 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 amount of deduction with the code "601". If the deduction was not provided, then in the column "Amount of deduction" put "0" (Section I of the Procedure for filling out the 2-NDFL form).

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

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, list dividends along with other income. Fill in separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out the 2-NDFL form, Letter of the Federal Tax Service of 03/15/2016 No. BS-4-11 / [email protected]).

Reflection of dividends in 6-NDFL

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

In sect. 1 specify:

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

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

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

Peculiarity. Dividends paid on the last business day of the reporting period, in sect. 2 do not show. Reflect them in sect. 2 for the next quarter (Letters of the Federal Tax Service dated 02.11.2016 No. BS-4-11 / [email protected], dated 24.10.2016 No. BS-4-11 / [email protected]).

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Question:

Hello! Please tell me how to reflect in the report 2 personal income tax dividends to founders not employees of the organization in 1C accounting? Should it be a separate report or do they need to be added to the general employee report? and if in general, then do they need to be added to the individual's directory (now they are founding counterparties in the directory)? Thanks!

Answer:

The organization is obliged to withhold the accrued personal income tax in case of actual payment of the amount of dividends to the participant of the company and transfer it to the budget. At the same time, by April 1 of the year following the expired tax period, the tax agent must submit tax authority information on the income of individuals for the past tax period received from tax agent, in the form of 2-NDFL. Information on income in the form of dividends is submitted together with other certificates of 2-NDFL in one register.

To be able to automatically generate a certificate of income in the form of dividends of an individual who is not an employee of the organization, it is necessary:

1. Maintain the data of the founder in the directory "Individuals".
2. Reflect information on income in the form of dividends with the document "Entering income, personal income tax and taxes (contributions) with payroll" (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Documents personal income tax accounting and taxes (contributions) with payroll) - Add - Enter income, personal income tax and taxes (contributions) with payroll). It is necessary to fill in the bookmarks in the document “ Personal income tax and taxes ”and personal income tax withheld.
3. Reflect information about the transfer of withholding tax in the document "Transfer of personal income tax to the budget of the Russian Federation" (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Documents for recording personal income tax and taxes (contributions) with payroll) - Add - Transfer of personal income tax to the budget of the Russian Federation).
4. Generate 2-NDFL certificates with a document "Help 2-NDFL for transfer to the IFTS" (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Add - Help 2-NDFL for transfer to the IFTS).

The organization paid dividends to the founder-individual who is not an employee of the organization, personal income tax was withheld and transferred to the budget. Do I need to submit a 2-NDFL declaration? Or should he himself report to the Inspectorate of the Federal Tax Service at the place of residence?

When paying dividends to a founder who is not an employee of the organization, it is necessary to submit tax office certificate 2-NDFL, since in relation to these incomes of an individual, the organization is a tax agent (clause 2 of article 214 of the Tax Code of the Russian Federation).

The rationale for this position is given below in the materials of the "Glavbukh Systems"

S.V. Razgulin

Deputy Director of the Tax Department

and customs and tariff policy of the Ministry of Finance of Russia

2. Article:Step-by-step instructions for calculating and paying dividends

Step number 5. Pay dividends, list taxes and submit reports

Having decided on the distribution of profits among the participants, you must pay dividends within 60 days. Specific deadlines are usually specified in the bylaws or decision. Transfer the withheld income tax to the budget no later than the next day after the payment of dividends (). And pay personal income tax no later than the day of receipt of cash at the bank for the payment of dividends or the day of transfer of dividends to the account of an individual ().

Please note: pay dividends from the dividends accrued to individuals insurance premiums not necessary. The fact is that contributions are levied on payments for labor and civil contracts, the subject of which is the performance of work. Dividends to these payments do not apply.

You will report on the dividends paid to an individual in a certificate in the form of 2-NDFL. It should be submitted to the inspectorate no later than April 1 of the year following the year of dividend payment. *

N. A. Kulyukina

expert of the magazine "Simplified"

LLCs and JSCs that receive profits from economic activity, transfer its established part to shareholders - individuals... The Tax Code of the Russian Federation obliges companies to perform the functions of tax agents for these operations: to calculate and transfer to personal income tax 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 the tax agents. For each day of delay, penalties are charged, the company is charged a fine in the amount of 20% of the amount not received by the budget. If the dividend payout is large, the delay can represent significant costs for the company.

Dividends are classified as income taxable with personal income tax. The tax rate is different for residents and non-residents. For the former in 2017, it is set at 13%, for the latter, a little 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 person is recognized as a resident who has stayed on the territory of the state for at least 183 days within 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 - departures from the Russian Federation for valid reasons: to obtain medical services or learning. The 183-day rule does not apply to military personnel and civil servants performing labor functions outside of Russia.

In order not to be mistaken with the choice of the rate, you need to check the fact of residence. If the tax authorities find an error, the company will have to pay a penalty and a fine for the difference not included in the budget.

Important! Member's tax status is determined within tax period for each date of transfer of personal income tax. If it changes, the budgetary commitments for the whole year.

When is personal income tax paid from dividends?

The procedure for making dividend payments to members of companies 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 every 12 months. When the decision is made and documented, the organization has 60 days to transfer funds.

Payment term income tax from dividends to the budget depends on the organizational and 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 settlement with shareholders.

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

Important! The transfer of personal income tax must be made according to the details of the IFTS, in which the company is registered, regardless of where the participant lives.

How to calculate the tax amount?

The company reflects dividends in the 2 personal income tax certificate in 2017 and in mandatory taxes personal income tax. To calculate the tax, you need to use the rate that is currently in force and selected in accordance with the tax status of the participant.

When calculating, you cannot reduce the taxable base for deductions: standard, social, professional or property. At a rate of 13% (or 15%) taxable total amount received income. Use the formula:

Personal income tax = Amount of dividends * 0.13

Example

LLC "Romashka" has two founders: A.A. Ivanov. (owns 60% of the capital) and Petrova B.B. (owns 40% of shares) - both residents of Russia. Following the results of the IV 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.

Personal income tax is withheld from the specified amounts of income at a rate of 13%. The tax amount is calculated as:

For Ivanov: 60,000 * 0.13 = 7,800 rubles. The amount "on hand" with deducting personal income tax RUB 52,200

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

LLC "Romashka" is obliged to transfer personal income tax in the total amount of 13 00 rubles according to the details of "its" IFTS no later than the next day after settlement with shareholders. Otherwise, it will be held liable 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 personal income tax again when sending the payment again.

How to reflect dividends in the 2 personal income tax certificate?

The company that calculates dividend tax acts as a tax agent. According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, it is obliged to report to the fiscal authorities, indicating the corresponding values ​​in the certificate 2-NDFL under code 1010. The deadline for submitting the report is no later than 01. 04 of the next year.

Important! The reporting for the IFTS reflects not the accrual, but the actual payment of dividends. Certificate 2 of personal income tax will not contain information on the participant's income if they were accrued in December, but transferred to shareholders in January. The figure will roll over to next year.

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