How to fill in 2 personal income tax on dividends. BecomingAnalyte

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

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

Alpha LLC received dividends from Gamma LLC in the amount of 1,000,000 rubles. and from Delta LLC - 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 Alfa LLC to its participants. Alfa LLC distributed profit in the amount of 4,000,000 rubles among the participants, including:

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

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

the deduction for personal income tax from dividends is 600,000 rubles. (1,600,000 rubles / 4,000,000 rubles x 1,500,000 rubles).

NDFL from dividends. examples of calculation and reporting

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

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

Attention

JSC pays dividends depending on the number and type of shares held by the shareholder. The tax is calculated according to a special formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.

Online journal for an accountant

Important

Therefore, the dates in lines 100 and 110 will match. Term transfers of personal income tax(line 120) from dividends in 2018 in the 6-NDFL report depends on the legal form of the source of payment:

LLCs transfer tax no later than the next business day after the day of payment (clause 6 of article 226 of the Tax Code of the Russian Federation, clause 7 of article 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service No. BS-4-11 / [email protected] dated May 16, 2016),
If the JSC pays dividends, then the date of transfer of personal income tax from dividends to 6-personal income tax is postponed for one month from the date of payment of income (clause 9 of article 226.1 of the Tax Code of the Russian Federation).

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

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

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

February salary is listed on bank cards employees 05.03.2018 511000 Dividends for 2017 were paid to one LLC participant on 03/14/2018. 153000 Dividends for 2017 were paid to the second participant of the LLC on 03/16/2018. 153000 Salary accrued for March 2018 03/31/2018 505000 Wages for March have not been paid, payment is scheduled for April 5th. An example of the reflection of dividends in section 1 of the 6-NDFL report looks like this: Filling out section 2 of the 6-NDFL report when paying dividends looks like this: 6-NDFL with dividends free download example society.
Example 2 Initial data: Event Date Amount, rub. Payroll for January 2018 31.01.2018 616000 The salary for January was transferred to the bank cards of employees on 05.02.2018. 616000 Salary accrued for February 2018

Dividends to LLC participants in 2018

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

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

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

The exception applies only to tax avoidance agreements in double size concluded with foreign countries.

Tax on dividends of legal entities and individuals in 2018

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

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

the amount of dividends accrued to all participants - the value of "D1";
the amount of dividends received by your company - the value of "D2". It includes dividends that:

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

NDFL from dividends in 2018. personal income tax rate and calculation procedure

Report submission deadlines The form is submitted annually no later than April 1 and contains information on income individual, calculated, withheld and transferred personal income tax to the budget (clause 2 of article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the certificate in the "Attribute" field.

In 2018, April 1 falls on a Sunday, so the deadline for submission is postponed to 04/02/2018. If the tax agent was unable to withhold tax upon payment of income and throughout the entire tax period, then he is also obliged to provide 2-NDFL to the tax certificate, indicating the number 2 in the “Attribute” field.

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

for each certificate (clause 1 of article 126

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

Help on the form 2-NDFL in 2018

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

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

In the event that dividends are paid to company participants in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the size of the tax rate will be the same. The procedure for calculating personal income tax on dividends to residents The calculation of personal income tax on payments to residents will depend on whether the organization making payments has received the same kind of payments from other companies. For example, the organization does not receive income in the form of dividends. In this case, the calculation procedure will be as follows: personal income tax = D x 13%, where D is the dividends that are accrued to the resident. 13% - tax rate. The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in the current year or the previous one. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not.
Tax Code of the Russian Federation), and it will be possible to avoid it only if the tax agent identifies and corrects the error before it is discovered by the tax authority. Form 2-NDFL in 2018: changes Basically, the changes in the new form are technical and do not affect the procedure for recording income, deductions and taxes:

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

Thus, the filling of the main sections of the form remained the same.

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

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

Sample filling Download Dividends in the 2-NDFL certificate - 2018 If the company paid dividends to the founders - individuals in 2017, then they also need to draw up 2-NDFL certificates and submit them to the IFTS. The dividend income code in the 2-NDFL certificate for 2018 is the same as 1010. The tax rate can be:

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

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

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

When paying dividends to a founder who is not an employee of an organization, it is necessary to submit a 2-NDFL certificate to the tax office, since the organization is a tax agent in relation to these incomes of an individual (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 System Glavbukh

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, transfer 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 resolution. 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 you receive cash from the bank to pay dividends or the day the dividends are transferred to the account of an individual ().

Please note: from dividends accrued to individuals, pay insurance premiums no need. The fact is that contributions are subject to payments under labor and civil law contracts, the subject of which is the performance of work. Dividends are not included in these payments.

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

N. A. Kulyukina

expert of the magazine "Simplification"

Joint-stock companies and LLC pay a part of the profits received to their owners. Such rewards are called dividends and are taxed. Accordingly, dividends are reflected in 2 personal income tax.

Payment of profit occurs in accordance with the legislation of the Russian Federation.

It is listed as follows:

Every quarter;
every semester;
annually.

Distribution of profit occurs in accordance with the size of the share of each founder (shareholder).

The procedure itself consists of three stages:

Determine the amount of profit to be distributed.
Deciding on the transfer of dividends.
Payment of funds.

After making a decision on the payment of funds, the organization has 60 days to transfer the money. Personal income tax is withheld on the day of payment. For residents of the Russian Federation, the rate is 13%, for non-residents - 15%.

The terms for transferring the fee to the state budget vary, they depend on the legal form of the enterprise:

For LLC - the next day after payment;
for JSC - within a month after the transfer of funds.

How to calculate the amount of tax

When calculating the fee, standard, property, social deductions. It is calculated with each payment, even if there were several during the year. If only the profit of the organization itself is distributed, the budget payment is calculated according to the usual formula: income X tax rate.

For example, an LLC has two founders Petrov I.A. and Smirnov P.O., their shares are 70 and 30%, respectively. Both are residents of the Russian Federation. Distributed profit for 2017 amounted to 180,000 rubles.

In certificates of 2 personal income tax for business owners, the following amounts of income and tax will be reflected:

Petrov I.A.: 180,000 X 0.7 = 126,000 X 13% = 16,380 rubles.
Smirnov P.O.: 180,000 X 0.3 \u003d 54,000 X 13% \u003d 7,020 rubles.

Also, an organization, in addition to its profits, can receive dividends from other organizations. If these are incomes subject to income tax at a rate of 0%, then personal income tax is calculated in the usual way.

In other cases, the calculation takes place in two stages:

The amount of the tax deduction is determined = (dividends (hereinafter - D) of the participant / total amount D) X for received D. The latter indicator includes amounts not paid earlier, as well as non-taxable income tax - 0%.
The tax is calculated = (D of one participant - deduction) X 13%.

Example: Voskhod LLC has a 50% stake in the authorized capital of Zarya LLC. The company received a profit of 500,000 rubles for distribution among the owners. The founders of LLC "Voskhod" in equal shares are LLC "April" and Ivanov S.M. The total amount of profit distributed by the company "Voskhod" amounted to 1,200,000 rubles.

Calculation for Ivanov S.M.:

Deduction - (600,000 / 1,200,000) X 500,000 \u003d 250,000 rubles.
Personal income tax - (600,000 - 250,000) X 13% \u003d 45,500 rubles.

To reflect all remuneration in the form of a certificate, section 3 is provided. Dividends must be reflected by code - 1010. The indicators are summarized in section 5. If the founder is a resident of the Russian Federation and receives other income taxed at a rate of 13%, only one certificate is filled out. It contains information about all income, including distributed profits.

The income received by the owner is indicated in full without reduction by the amount of personal income tax withheld. If there is a right to a tax deduction, its amount is placed next to it. The 13 percent deduction code is 601 (it is not reflected in section 4). Otherwise, "0" is set.

Important! The distributed profit is shown by the month of disbursement of funds, and not by their accrual. Therefore, if profit was accrued in December 2017 and paid out in January of the next period, these incomes will be included in the reporting for 2018.

A sample document is as follows:

When to submit reports

Tax agents provide reporting after the end of the period, i.e. next year. The deadline according to the general rules is April 1. If it was not possible to withhold personal income tax - until March 1, and when the company does not provide information within the prescribed period, it will be fined in the amount of 200 rubles for each certificate.

In cases where the data was submitted incorrectly or incompletely, a fine of 300-500 rubles is imposed for each violation, or the head of the company is held liable - a fine of 100 to 300 rubles.

Important! An error found and corrected by a tax agent before an inspector is not subject to a fine. Corrections are made by corrective reporting.

Dividends are the income of founders and shareholders. And just like with other rewards, personal income tax is withheld. They are marked in the certificate with code 1010. If the founder receives other remuneration in addition to dividends, all income is indicated together. It is not necessary to complete separate sections 3 and 5.

Perhaps it was necessary to indicate in the income tax declaration, in addition to dividends, all other income received by the founding employees during the year, and not form 2-NDFL certificates for these employees (according to the explanations)?

Please provide clarifications on filling out the 2-NDFL certificates and the Income Tax Declaration in terms of dividends paid to the founders of the Closed joint-stock company.In December 2016, dividends were paid to the founders of the CJSC, who also received income (wages) in the same company. According to the reporting: 2-NDFL certificates were generated for the data of the founding employees, which reflected only income without dividends, and in income tax returns reflect only dividends. Please advise on the correctness of filling out the reports. Our tax authority in an oral conversation, he recommends filling out 2-NDFL certificates indicating AND income in the form of wages AND dividends, and in the income tax return (Appendix 2) indicate only dividends.

You need to fill out the application when paying income on securities of Russian issuers, as well as income:

for transactions with securities;
transactions with financial instruments of forward transactions;
on REPO transactions with securities;
for securities lending transactions.

The application must contain information about the citizen, the amount of income and taxes withheld from income, as well as other similar information. Annex 2 must be drawn up for each citizen to whom income has been paid. This follows from clauses 18.1–18.6 of the Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

If information about income paid to individuals is reflected in Appendix 2 to the income tax return, then there is no need to duplicate this information in certificates in the form 2-NDFL. This is stated in the letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-04-07 / 3263 (brought to tax inspections for use in work by letter of the Federal Tax Service of Russia dated February 2, 2015 No. BS-4-11 / 1443 and posted on the official website tax service in the section "Clarifications of the Federal Tax Service of Russia, mandatory for application").

November 1, 2016 general meeting shareholders of Alfa Joint-Stock Company decided to send net profit in the amount of 440,000 rubles. for the payment of dividends.

Form 2-NDFL General points Central requirements The following requirements are put forward for the execution of the 2-NDFL form: Who is required to fill out Each tax agent: organization, individual entrepreneurs, lawyers / notaries, as well as representative offices of foreign origin working in Russia and paying individuals wages, dividends and other types of income When to apply

mandatory according to the results of the reporting period regarding personal income tax on the income that was paid during this period;
when it is not possible to withhold from the income of physical. special personal income tax (for example, as a result of dismissal);
if from physical person received such a request.

Reporting period Calendar year. If from physical A person has received a request to issue a certificate for two or more years, you need to fill out several documents for each year.

Payment of dividends reference: 2-NDFL

Help 2-NDFL - a report that is filled out and submitted by all employers who are called tax agents. This declaration may be submitted on paper or using modern technologies on electronic media or over the Internet.

The first submission option can only be used by small organizations with no more than 10 employees. Starting from 2018, the 2-NDFL certificate is filled out according to new rules: some changes were made to the form, which affected both the title and the main sections of the document.
In 2018, certificates for 2018 must be submitted. According to general rule The report must be submitted no later than April 1. The 2-NDFL certificate uses codes reflecting the income that was received by employees under a civil law or labor contract.
You can find the required code in the directory, which is called Income Codes.

NDFL from dividends. examples of calculation and reporting

Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);

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

Info

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, an employer, upon dismissal of an employee, is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contains information about all employees.

This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за unused vacation: ten and a half months go for a year Upon dismissal of an employee who has worked in an organization for 11 months, he must be paid compensation for unused vacation as for a full working year (clause 28 of the Rules, approved by

Important

NCT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so worked out.< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер федерального МРОТ составит 11 163 рубля, что на 1 674 рубля больше, чем сейчас.

Form 2-NDFL: we analyze non-standard situations

voluntary resettlement program from abroad;
people with refugee status;
foreign citizens working under a patent.

After that, information is entered on the date of birth, passport data, citizenship, address of residence (both a Russian address and an address of residence in another country can be indicated). When specifying a Russian address, it should be a place of permanent, not temporary registration.
Section 3 should indicate the tax rate, which is 13% for residents and 30% for non-residents. IN this section contains a table in the terms of which the indicators of income received and deductions are entered.
The first column contains the month, the second - the income code and the amount that correspond to a specific month. In the case of receiving income for several types in one month, there will be two or more lines with certain months.

2-NDFL for 2017 instructions and sample for filling out

Where to submit and when Submitted to the tax service:

regarding the personal income tax that was withheld, submit before April 1 of the year that follows the reporting one;
regarding personal income tax, which was not withheld, must be submitted before March 1 of the year following the past tax period.

It can also be issued to an individual from whom a corresponding application was received. Where private entrepreneurs submit 2-personal income tax for their employees on PSN or "imputation" self employed. The period for which certificates must be drawn up in case of liquidation / reorganization The report must be submitted from the beginning of the year until the moment when the activity is terminated If the physical. the person received income that was taxed at different rates A single certificate is issued, but sections 3 to 5 are filled out separately for all rates.

Stages of filling 2-NDFL

The columns Code of deduction and Amount of deduction contain professional deductions or others provided for by the code. Section 4 contains the codes and amounts of those deductions that the employee used in reporting period. Section 5 summarizes the indicators that were included in the previous 2 sections. The line containing the amount of fixed advance payments is filled in exclusively for foreign citizens who work under a patent. If there is a notice that allows you to reduce the amount of tax on advance payment, the details of such a document should be recorded under the table. The next section contains signatures. If a representative signs, and not the tax agent himself, it is important to indicate the details of the power of attorney, which allows him to perform such operations.

An example of filling out 2 personal income tax with dividends

Deadlines If personal income tax is withheld monthly and transferred to the tax with the same frequency, then the 2-personal income tax form should be reported only once a year, after the taxable period. The legislator defines two terms for the delivery of a certificate.

When a regular tax return is submitted, the deadline is set to April 1 of the year following the reporting year. Such a document receives status 1. If we are talking about personal income tax that was not withheld by the agent from income, the report must be submitted before March 1.

Such reports have feature 2. Download a sample of filling out the zero form 2-NDFL In addition to the 2-NDFL form, employers must submit a 6-NDFL report every quarter, in which the same information is actually duplicated. A sample of filling out the form 2-NDFL Information about taxes In section 5 of the certificate, the final income is displayed and personal income tax is calculated, thereby establishing the tax base.
Help 2-NDFL, new form 2018: form, sample filling In section 1, you must specify the name of the tax agent and its main details: TIN, KPP, OKTMO code. Section 2 contains information about an individual: his full name, date of birth and passport data.

As mentioned above, the address of the place of residence is no longer required. Section 3 reflects the income of the taxpayer with a gradation for the month of payment, income code, amount.

Section 4 should include information about tax deductions provided to individuals. The total amounts for the year: income and deductions of an individual, tax calculated, withheld and transferred to the budget of the Russian Federation - are reflected in section 5.

It also contains the details of the person responsible for filling out. Section 3 is completed for each tax rate.

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

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

Alfa LLC distributed profit in the amount of 4,000,000 rubles among the participants, including:

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

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

the deduction for personal income tax from dividends is 600,000 rubles. (1,600,000 rubles / 4,000,000 rubles x 1,500,000 rubles).