Accounting info. Accounting info Sample 6 personal income taxes for half a year

6-NDFL reporting was recently introduced, so accountants may have questions about how to fill it out correctly. Let's look at the example of filling out form 6-NDFL for the 2nd quarter.

Such a document must be filled out quarterly indicating salaries and other payments to individuals from tax agents. These include organizations, enterprises and individual entrepreneurs.

According to tax legislation, if an entrepreneur did not transfer income to anyone for a six-month period and did not withhold personal income tax, then there is no need to submit such reports. Because then they are not called tax agents. But many entrepreneurs and company accountants still send zero reports; this is not prohibited by law.

The reporting consists of three sheets: the title sheet, the general first section and the second, where the data for the last quarter is entered.

Rules for filling out 6-NDFL for the 2nd quarter

Reporting is carried out either in a special computer program or manually with a black or blue pen. Each empty cell is filled with a dash.

The title page begins with filling out the checkpoint and TIN of the enterprise or entrepreneur. If information is provided in relation to a separate unit, its details are indicated.

Where it says Adjustment Number, you must enter 000 for those who submit this form for the first time, and for those who submit it again - 002, 003, and so on. The marking period consists of the number 31 for the half year. This line must be viewed from Appendix 1 of the order of completion.

The period includes the year for which the document is submitted, the tax authority code consists of the numbers of the tax office to which the entrepreneur or organization submits 6-NDFL.

The location of the registration is entered from Appendix 2. Russian organizations enter the number 212, entrepreneurs - 120.

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The first section also has its own characteristics. The main thing is that all information is filled in on a cumulative basis. This means that the results of half a year are added to the numbers for 3 months. Then the total amount of income is recorded on line 020. Then, when there are several different rates, you need to fill out the first section separately for each. Lines 020-050 usually do not cause any difficulties when filling out. If the company does not have foreign employees to whom an advance payment is paid or the organization has not accrued dividends, then zeros are added to the lines.

The second section is filled out only for the last three months, for six months this is from April to June. This is where all the dates of transactions with personal income tax are filled in: when accrued - line 100, withheld - 110, the maximum date when it can be transferred is line 120 - it can be found in paragraph 6 of Article 226, paragraph 9 of Article 226.1 of the Tax Code RF. All dates follow each other in chronological order.

Line 130 records the amount of income that was received on the day indicated in line 100. But line 140 records the amount of tax withheld as of the date in line 110.

It is important to understand that if wages for June are paid only in July, such data relates to reporting for 9 months.

Deadline for submitting 6-NDFL for the 2nd quarter

This type of document is submitted by all organizations and entrepreneurs with tax agent status. It must be submitted quarterly, and must be submitted within the month following the reporting period. Annual reports are submitted no later than April 1. You can read more about this in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Thus, the organization and entrepreneur are required to submit 6-NDFL for the second quarter no later than July 31.

When the delivery day falls on a holiday or weekend, reporting is postponed to the next working day.

Then, when an enterprise or entrepreneur does not submit 6-NDFL on time, the tax service imposes fines on them. For failure to submit the form, 1,000 rubles. for each month of delay, even partial. If the change occurred with errors - 500 rubles.

In order to correctly fill out such reporting, you need to have before your eyes a sample of filling out each sheet of form 6-NDFL.

The title page is filled out with the obligatory indication of the checkpoint and TIN of the organization or individual entrepreneur. You also need to put the correct code, which is taken in Appendix 1:

The first section must be filled out with a cumulative total, indicating all the bets that are used. It is important not to forget to put dashes in empty cells:

Income and personal income tax calculated as of the end of the 2nd quarter are indicated:

Do I need to transfer salary taxes for June to line 080? According to the law, it is not necessary. This includes only such non-withheld tax that was not withheld for a subjective reason:

The July salary will only be reflected in the reporting for 9 months; this data does not need to be entered here. The numbers shown here are only for the last three months, from April to June inclusive.

It is important to remember that correct and accurate completion of each quarterly report will free an enterprise or individual entrepreneur from unnecessary worries and penalties from tax officials. Therefore, before submitting such a document, it is necessary to double-check all entered data. Corrections or cross-outs in reporting are prohibited; such a document is considered invalid. It must be submitted on paper if there are up to 25 employees, if more - only in electronic form.

No later than July 31, 2017, accountants must submit tax calculations in Form 6-NDFL for the first half of the year. In the process of preparing these calculations, accountants have the following questions:

Salaries for June were not included in Section 2.

If the salary was accrued and paid on 06/30/2017, then the deadline for transferring tax on the paid salary is 07/03/2017. It is this date that will need to be reflected in line 120 of section 2. Such income and the tax on such income must be shown in the report for the nine months of 2017. The fact is that in section 2 of the calculation in form 6-NDFL, transactions are included in the period in which they are completed, that is, in the quarter in which the date reflected on line 120 falls. This position is adhered to by the Federal Tax Service of Russia in its numerous letters, for example in a letter dated December 15, 2016 No. BS-4-11/24063@.

Taking into account the situation described above, Section 2 of the 6-NDFL calculation for the nine months of 2017 will contain the following entry:

Even if an employee quits on June 30, 2017, and on that day he was paid wages and compensation for unused vacation, these payments will fall into section 2 of Calculation 6-NDFL for the nine months of 2017.

Instructions on the topic:

Sick leave accrued in June was not included in 6-NDFL

If temporary disability benefits were accrued, for example, on June 30, 2017, and paid on July 5, 2017, then such benefits and the personal income tax withheld from it will be reflected in both sections 1 and section 2 of the calculation in form 6-NDFL for the nine months of 2017 of the year. The thing is that the date of actual receipt of income for benefits is the date of payment. The Federal Tax Service has repeatedly reminded of this in its letters, for example in Letter dated January 25, 2017 No. BS-4-11/1249@.

Let us recall that for such income there is a special deadline for the transfer of withheld tax - the last day of the month of payment of income (withholding tax) (clause 6 of Article 226 of the Tax Code of the Russian Federation).

We wish you successful reporting!

For half a year. First of all, let us remind you that all tax agents submit it, that is, employers who need to calculate, withhold and transfer to the budget the income tax of individuals who are their employees. According to tax officials, the innovation will help strengthen control over the payment of taxes by individuals, although so far it has only increased the headache...

In this article, we will tell you how to fill out the new form correctly, provide a sample of filling out 6 personal income taxes for the first half of 2016, and also look at an example of filling out 6 personal income taxes for six months in the case where people will only be able to receive a salary in the next quarter.

The peculiarity and main difference of the new form from 2-NDFL is that the calculation is carried out not for each individual employee, but for the entire state at once. 6 personal income taxes for the six months are calculated on an accrual basis from the beginning of the tax period, that is, the calculation will take into account the data of the 1st quarter.

Features of filling out form 6-NDFL for the six months

The main problems when preparing 6-personal income tax for the six months arise in lines 100, 110 and 120. In section 2, in positions 100 and 110, the dates of receipt of income and withholding of personal income tax are indicated. If employees had accruals in addition to wages (for example, sick leave, vacation pay, compensation upon dismissal), then several blocks of 100-140 are simply made.

How to put numbers in the form correctly? What you need to pay attention to:
It is important to remember that the days of actual receipt of income are considered to be the last days of the month, that is, in line 100, regardless of the actual situation, you indicate March 31, April 30 and May 31.
But in the 110th position the real date is already indicated when you were able to issue salaries to employees. This can be either the last day of the reporting month or the first days of the next one, for example April 4, May 4 or June 3.
Line 120 indicates the date no later than which the tax must be transferred. By law, the tax must be transferred on the payment day or the next. This means that for the 120th position we can have specific numbers - April 5, May 5 or June 6 (including weekends).
These indicators should correspond to column 130, which indicates the total amount of money received, and column 140, reporting the tax withheld.

There is one important feature. In the next section, we will look at an example of filling out 6 personal income taxes for six months, when the employer was able to accrue and pay wages for June only in July.

How to fill out 6-NDFL if payments were made in the next quarter

A very common situation is when the employer pays wages for the current month later. For this case, the Federal Tax Service provided clarification on how to fill it out: if a similar situation falls at the junction of quarters (for example, June-July), then the last month of the reporting quarter is not taken into account, but is “transferred” to the next quarter.

Line 070 in 6-NFDL for the six months reflects the amount of tax withheld (from wages paid). In the example that we give below, the salary tax for June has already been accrued and is included in the amount on line 040 - 95,160 rubles. year to date. But the salary for June as of June 30, 2016 has not yet been paid, so the tax for June has not yet been withheld and is not included in line 070 - 79560 (95160-15600). Lines 040 and 070 will be equal if the salary is paid on the last day of the month.

How to show vacation and sick pay payments in a report

With vacation pay you need to follow a slightly different logic. The difference is that in the boxes opposite 100 and 110 there will be the actual date of issuing money to the employees (the same), in the 120th - the last day of the month in which vacation pay was paid. If vacation pay is issued to several employees on the same day, then the indicators for them are combined, and if the days are different, then a new block 100-140 is filled in.

The procedure for filling out data on sick leave is the same as with vacation pay: 100 and 110 contain the same numbers, 120 is the last day of the month in which sick leave payments were made.

Examples of filling out 6-NDFL when paying vacation pay and sick leave:

How to correctly fill out 6-NDFL for six months for sick leave

How to correctly fill out 6-NDFL for half a year for vacation pay

How are advance payments reflected in reporting?

Art. 223 of the Tax Code of the Russian Federation defines the time of receipt of income as the last day of the month for which wages are accrued. If the advance was paid in one month and the salary in the next, then the entire calculation is still carried out according to salary indicators. The advance is not considered as a separate payment and is not indicated anywhere in Form 6-NDFL.

How are gifts from the company received by employees reflected?

Companies often reward their employees in the form of gifts or souvenirs. The occasion could be an anniversary, an important event in the family, or a high professional achievement. In this case, the law draws a line: everything that is more than 4,000 rubles. is subject to personal income tax, and therefore must be entered in form 6-NDFL. Moreover, the amount of 4000 is not just one gift, but all of them for the year! Since this reporting is consolidated for all employees, generalized indicators need to be reflected in the report. This is done in section 1 in positions 020 and 030. 020 displays the total cost of what was donated, and 030 shows the amount of deductions allowed by law.

Let's look at examples of filling for two cases:
Employees Kukushkin and Babochkin received awards in the form of prizes as the best employees of the departments. The value of the prizes was 5,000 and 3,000 respectively.
Employee Skvortsova received a memorable gift in connection with her anniversary in the amount of 3,000 rubles. At the same time, in the 1st quarter she also received financial assistance in the amount of 2,000 rubles.

In the first case, on line 020 we get 8,000 rubles. And for 030 - 7000 rub. (Kukushkin’s deduction of 4,000 rubles and Babochkin’s deduction of 3,000 rubles). This means that from Kukushkin’s 1,000 rubles the company must withhold 13% of personal income tax. Therefore, line 040 should reflect the amount of 130 rubles.
In the second case, despite the amount of the gift being less than the limit, personal income tax will also have to be withheld. The fact is that 6-personal income tax for the six months is considered a cumulative total. Consequently, the total amount of payments to Skvortsova was 5,000 rubles, the limit was exceeded by 1,000 rubles. This difference is taxed at a rate of 13%.

How to correctly fill out the 6-NDFL for the six months is shown in the sample already prepared for delivery:

Sample of filling out 6-NDFL for the first half of 2016, page 1

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report in form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

April 3, 2017 (annual calculation for 2016),
May 2, 2017 (quarterly report for three months of 2017),
thirty-first July 2017 (semi-annual report for 2017),
October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 must be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rub.
During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 of personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.

date issuance income	date actual get (accruals) income	date hold Personal income tax	Redate date number Personal income tax	Afterbirth due date listed Personal income tax	View received remuneration (income) in rubles	Sum income in rubles	Sum tax deductions in rubles	Held Personal income tax in rubles
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Salary for September (graduate	300000	1900	((300000+150000) 58253, where 150000 advance payment has already been paid 1st half of September
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16		150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	unemployed	24451,23
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Reward under contract it turns out services	40000
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Salary second floor	317000	1900	((317000+150000)
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Vacation pay	37428,16
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Salary pay for the first half	150000
	30.11.16	09.12.16	09.12.16	12.12.16	Salary for the second half	320000	500	((320000+150000)
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Salary for the first floors December	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Dividends	5000
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Gifts in monetary form	35000		910((35000-28000)
					TOTAL	1528879,39		194560

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

p. 100 - 09/30/2016 p. 130 - 300000;
pp. 110 - 10/11/2016 pp. 140 - 58253;
pp. 120 - 10/12/2016.

Second block:

p. 100 - 10/20/2016 p. 130 - 24451.23;
pp. 110 - 10/20/2016 pp. 140 - 3183;
pp. 120 - 10/31/2016.

Third block:

pp. 120 - 10/31/2016.

Fourth block:

p. 100 - 10/25/2016 p. 130 - 40000;
pp. 110 - 10.25.2016 pp. 140 - 5200;
pp. 120 - 10/31/2016.

Fifth block:

p. 100 - 10/31/2016 p. 130 - 317000;
pp. 110 - 11/11/2016 pp. 140 - 60463;
pp. 120 - 11/14/2016.

Sixth block:

p. 100 - 11.11.2016 p. 130 - 37428.16;
pp. 110 - 11.11.2016 pp. 140 - 4866;
pp. 120 - 30.11.2016.

Seventh block:

pp. 100 - November 30, 2016 pp. 130 - 32000;
pp. 110 - 12/09/2016 pp. 140 - 6103;
pp. 120 - 12/12/2016.

Eighth block:

pp. 100 - 12/26/2016 pp. 130 - 5000;
pp. 110 - 12/26/2016 pp. 140 - 650;
pp. 120 - 12/27/2016.

Ninth block:

p. 100 - 12/27/2016 p. 130 - 35000;
pp. 110 - 12/27/2016 pp. 140 - 910;
pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, then the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

A sample letter to the Federal Tax Service regarding a zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

Select all payment orders for personal income tax payments in the reporting quarter.
Select all payment orders for transferring income to employees and cash receipts for issuing income from the cash register, arrange them in chronological order.
Create an auxiliary table following the example described above
Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
Personal income tax is not withheld when paying an advance.
Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

line 100 - day of issue of income in kind;
p.110 - 0;
p.120 - 0;
line 130 - income in kind (amount);
p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

The relatively new form 6-NDFL for the 4th quarter is submitted by all employers, regardless of their legal status and type of activity. The form has been put into effect since the beginning of 2016 and is compiled for the organization as a whole, and not separately for each employee, as is the case with f. 2-NDFL. Timely submission of 6-NDFL for 2017 is carried out if the employer made payments to staff during the reporting period. The nature of the amounts can be different - from wages to bonuses, vacation pay, sick leave, etc. In any case, the organization plays the role of a tax agent when making payments to employees, which means that according to clause 2 of Art. 230 is obliged to provide the Federal Tax Service with information on the income of individuals.

The frequency of submission of information is quarterly, that is, during the year (calendar) it is necessary to report for the 1st quarter, 1st half of the year and 9 months. Final data on remunerations issued to individuals are submitted in the form of a 6-NDFL report for 2017. What is the format for presenting this form? Based on stat. 230 of the Tax Code, it is allowed to submit a report in the form of a paper form if the employer has up to 25 people. If the specified indicator exceeds the threshold value, the company is obliged to report electronically through TKS (clause 2 of Article 230).

Deadlines for submitting 6-NDFL for 2017

In accordance with legal regulations, what are the deadlines for submitting information? Since this reporting form is submitted quarterly and for the year as a whole, the submission dates of the document vary by period. The deadlines are regulated in stat. 230. In particular, for reporting periods (1st quarter, half-year and 9 months) it is necessary to report no later than the last date of the month following the reporting one. For the tax period, information is submitted before April 1 of the reporting year. If any of the days falls on a weekend or official holiday, the approved delivery dates are postponed.

Due dates in 2017:

6-NDFL for 1 sq. 17 – no later than May 2, 17
6-NDFL for 2 quarters. 17 – no later than July 31, 17
6-NDFL for Q3. 17 – no later than October 31, 17
6-NDFL for the 4th quarter of 17 – no later than April 2, 18

Note! When the filing deadlines approved by officials are violated, including filing f. 6-NDFL as a whole for 2017, the employer becomes liable under clause 1.2 of the stat. 126. Namely, the company faces sanctions in the form of fines in the amount of 1000 rubles. for each month of delay, including incomplete ones. Additionally, tax authorities can block an account if reporting is overdue by more than 10 days. (Clause 3.2 of Article 76).

Where to submit form 6-NDFL in 2017

Like any other tax report, 6-NDFL for the 4th quarter of 17 is submitted to the territorial division of the Federal Tax Service, to which the employer paid income tax on employee income. If the form is submitted not to your own inspectorate, but to someone else’s, confusion will arise on the taxpayer’s personal account - accruals will “hang” in one Federal Tax Service Inspectorate, and payments in another. Consequently, there will be arrears and overpayments, and clarifications will have to be submitted.

Procedure for filling out the 6-NDFL calculation for 2017

Next, let's start filling out the 6-NDFL form for 2017. The current form of the document was put into effect by tax authorities in Order No. ММВ-7-11/450@ dated October 14, 2015. The same regulatory document contains regulations for drawing up the form, as well as the electronic format for its submission. The calculation includes the title page, section. 1 with summary information and Sect. 2 with updated information on the days and amounts of income/personal income tax transfer. First of all, let's look at the basic requirements, then we'll go through the individual sheets.

General rules for drawing up 6-NDFL:

Information to be filled out is taken from tax registers for personal income tax - for accrued and issued income, the amount of deductions provided, accrued income tax and withholding.
Information is entered on an accrual basis - that is, when filling out a report for the next period, data from the previous form is taken into account.
The sheets are numbered in chronological order, starting with “001” on the title page of the form.
If the data does not fit on one sheet, the required number of pages is generated.
Correcting inaccuracies using putties and other similar methods is prohibited, and double-sided printing of the document is not permitted.
It is possible to draw up a reporting form “on paper” or using a computer. In this case, the use of purple, blue or black ink is allowed; font like Courier New, 16-18 points.
Each indicator is reflected in one separate field.
The date format is DD.MM.YYYY.
Rows and columns are filled in from left to right; if there is no total value, “0” is entered.
When some familiar spaces are left blank, dashes must be added.
If a company has several OKTMOs, a separate calculation is required for each code.
The accuracy of the information submitted is confirmed by the signature of the tax agent affixed to each page. The date of completion is indicated separately.
If the form is filled out using software and printed on a printer, you are allowed not to cross out empty spaces.
Income tax amounts are paid in full rubles, rounded into kopecks. according to mathematical principles - less than 50 kopecks. are not taken, they are rounded up more.

How to fill out the 6-NDFL cover page:

When compiling the title form, information about the employer is entered from the registration documentation.
INN and KPP - specified in tax certificates. At the same time, checkpoints need to be reflected only for legal entities.
Correction number – filled in exclusively when generating clarifying data; otherwise, enter “000”.
The delivery period is indicated in accordance with Appendix 1 to the Order. When filling out the income statement f. 6- Personal income tax for 2017 must be entered “34”.
Accounting code - indicated in accordance with Appendix 2. For a Russian company - 212, for entrepreneurs - 120 and so on.

How to fill out section 1 f. 6-NFDL:

This section is filled out based on the total amounts of accrued income for individuals and personal income tax (accrued and withheld).
If payments were subject to personal income tax at different rates in%, you must fill out different sections for each rate. 1.
Data is indicated in an accrual manner from the beginning of the period, i.e. calendar year.
Total values for pages 060-090 are given only on the first page if there are several sections 1.
On page 010 – the rate is given in %.
On page 020 - the total amount of income accrued to personnel since the beginning of the year is given. Dividends are displayed separately on page 025.
On page 030, the total amount of deductions provided to personnel is given, which allows reducing the tax base for personal income tax.
On page 040 – the entire amount of accrued income tax is displayed. Tax on dividends is indicated separately on page 045.
On page 050 - the amounts of advances paid by foreigners are indicated.
On line 060 – the total number of personnel who received income during the period.
On page 070/080 - the total amounts of withheld/non-withheld personal income tax are given.
On page 090 - the total returned personal income tax according to stat. 231.

How to fill out section 2 f. 6-NDFL:

This section is reserved for detailing data by dates, amounts of income, as well as transfer deadlines and dates of personal income tax withholding.
Sec. 2 is filled out only for the last 3 months. When compiling 6-personal income tax for 2017 in section. 2 information for October-December is entered. But carryover payments are also possible, for example, when salaries for September are issued in October - in this case, such amounts should be reflected in the period of actual payment of funds, that is, already in October (Letter No. BS-4-11/1250 dated 01.25.17 G.).
On page 100 – the date of receipt (actual) of those incomes indicated on page 130 is reflected.
On page 110, accordingly, the date of withholding of income tax on such income is given.
On page 120, the legislative deadline for payment of personal income tax withheld from the actual income of an individual is indicated.
On page 130 – the total amount of income shown on page 100 is displayed.
On page 140 – the total amount of income tax withheld is given according to the date given on page 110.
In this case, those indicators whose dates coincide are summed up.

Main indicator codes:

Period codes (from Appendix 1) – 21 – for 1 quarter, 31 – for half a year, 33 – for 9 months, 34 – for a year. From 51 to 90 – for cases of reorganization or liquidation of the company.
Codes of places of information submission (Appendix 2) - 120 - for individual entrepreneurs at the address of residence, 125/126 - for lawyers/notaries, 212 - for Russian enterprises, 213 - for major taxpayers, 220 - for OP of Russian companies, 320 - for individual entrepreneurs at the business address, 335 – for OP of foreign companies.
Submission method codes (Appendix 3) – 01 – for paper reports sent by mail; 02 – for paper reports submitted in person; 04 – for reports on TKS with digital signature; 09 – for paper reports that include a bar code and are submitted in person; 10 – for paper reports containing a barcode and sent by mail.

Features of filling out f. 6-NDFL for the 4th quarter of 2017 in certain situations:

Salary – displayed in section 2 without advance payment, except for those amounts that are paid on the last date of the month. In this case, the advance turns into income from which tax must be withheld (Definition of the Russian Armed Forces No. 309-KG16-1804 of 05/11/16).
Vacation pay - show in section. 1 calculation requires vacation pay for 2017, in section. 2 – exclusively for October, as well as November. Since the deadline for transferring income tax on such income is the last date of the month of issuing money, and December 31 is a day off, the deadline has been postponed to January 9. Therefore, Sec. 2 will be completed for January.
Bonuses are reflected according to the date of recognition of specific income; for one-time or annual (quarterly) bonuses, this is the day of actual payment (Article 223), and for monthly bonuses, by analogy with salaries, this is the last date of the month.
Benefits - the calculation includes only those types of benefits from which personal income tax is required to be withheld, that is, hospital payments. In terms of personal income tax, the date of withholding is recognized as the day of actual settlements and issuance of benefits.
Payments under GPD agreements - income is included in the calculation on the day of actual payments to the contractor. On the same day, it is necessary to simultaneously withhold the tax and pay it, including advance amounts (Letter No. 03-04-06/24982 dated May 26, 2014).

How to check 6-NDFL for 2017

For the purpose of hassle-free submission of 6-NDFL reports for 2017, you can independently check the main control ratios of this and other forms. In particular, tax authorities compare the indicators of 6-NDFL and 2-NDFL, as well as 6-NDFL and DAM. Clear recommendations are available in Tax Letters - No. BS-4-11/3852@ dated 03/10/16, BS-4-11/4371 dated 03/13/17. In particular, pay attention to the following ratios for 6-personal income tax:

Page 020 > or = page 030.
Page 040 = ((page 020 - page 030) x page 010) / 100.
(page 020 – page 030) / 100 * page 010 = page 040 (taking into account the first ratio).

Note! Accounting news, expert articles and consultations, important seminars, conferences, and detailed calendars that are regularly posted on specialized Internet resources will help insurance premium payers keep abreast of legislative changes.

Can there be a zero 6-personal income tax for 2017?

When a business entity for some reason does not conduct business and does not make payments to employees, you should not submit a blank 6-NDFL. The same applies to those individual entrepreneurs who do not have employees. To justify this, the taxpayer may submit written explanations to the Federal Tax Service about the reason for failure to submit the form.

Note! Starting in December, employees of the Federal Tax Service will be looking into all sorts of uncleared payment receipts under the updated regulations. Explanations of the procedure are contained in the Order of the Federal Tax Service under No. ММВ-7-22/579@ dated July 25, 2017 and apply to absolutely all taxes, including insurance premiums.

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