6-NDFL - line 080 is filled in with data only in certain cases. Our material will tell you what surprises may lie in wait when reflecting information on line 080 in 6-NDFL.

What is page 080 for in 6-NDFL?

Line 080 6-NDFL is called “Tax amount not withheld by the tax agent.” Such a wording may lead a businessman inexperienced in tax reporting to think that personal income tax may not be withheld and that the tax authorities can fairly honestly report this on page 080 of the 6-NDFL report.

However, one should not be mistaken about this. The duties of a tax agent, such as timely calculation, withholding from income paid to individuals and transferring personal income tax to the budget, have not been canceled (clause 1 of Article 226 of the Tax Code of the Russian Federation).

For details for transferring personal income tax by tax agents, see this material.

The main purpose of line 080 6-NDFL:

• disclose the fact of the tax agent’s failure to withhold personal income tax in the presence of income paid to individuals;
• show the amount of unwithheld personal income tax.

This situation, for example, may arise if the employer:

• paid the “physicist” income in kind (for example, donated something), but did not make any other monetary payments to him during the year;
• failed to withhold (in whole or in part) personal income tax from the income of the employee who received income in the form of material benefits (due to the absence or insufficiency of cash payments to this employee).

NOTE! Do not show personal income tax from a “carrying forward” salary (for example, payments for September issued to employees in October, that is, the next reporting period for calculating 6-personal income tax) as not withheld in line 080. This is an error that can only be corrected by submitting a clarification ( letter of the Federal Tax Service of the Russian Federation dated May 24, 2016 No. BS-4-11/9194).

Rules for filling out page 080 in 6-NDFL

In the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@, which describes the line-by-line completion of the 6-NDFL report, the following is said in relation to line 080:

• the line shows the total amount of personal income tax not withheld by the tax agent;
• it is filled in with a cumulative total from the beginning of the tax period.

It follows from this that line 080 combines unpaid personal income tax for all individual income recipients regardless:

• from their number;
• the amount of income received;
• the period of its payment by the tax agent (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984).

Let's look at the example of the procedure for filling out 6-NDFL (line 080).

Example

The collective agreement of Tekhnopromservice LLC contains a condition on the possibility of rewarding retired former employees who have worked for the company for at least 15 years with valuable gifts for major anniversaries.

In January and February 2019, 3 retired former employees of the company were given imported washing machines worth 13,900 rubles for their anniversaries. each (total amount of gifts issued - 41,700 rubles). Pensioners did not receive any money from the company during the reporting period.

The fact of issuing a gift in 6-NDFL for the 1st quarter will be reflected:

• on line 020 (amount of accrued income) - 41,700 rubles;
• on page 030 (tax deductions) - tax-free amount of 12,000 rubles. (4,000 rubles × 3 people);
• on line 040 (amount of calculated personal income tax) - 3,861 rubles. ((41,700 - 12,000) × 13%);
• on pages 100 and 130 of the second section - the dates and amounts of “gift” income;
• pages 110, 120 and 140 (intended to reflect the date of tax withholding, its amount and the date of transfer to the budget) are filled with zeros.

If by the end of the year pensioners do not receive any cash income from their former employer, it is necessary to fill out page 080 in the annual report 6-NDFL, recognizing the impossibility of withholding personal income tax.

We will discuss what other actions a tax agent needs to take if a completed page 080 appears in his report in the next section.

Subsequent actions of the tax agent

Line 080 filled out in the annual report 6-NDFL will require one more action from the tax agent - prepare and send a message about the impossibility of withholding personal income tax (clause 5 of Article 226 of the Tax Code of the Russian Federation).

These messages are sent:

• tax authorities;
• to all individuals who were paid income during the year from which personal income tax was not withheld (letter of the Federal Tax Service of the Russian Federation dated November 16, 2016 No. BS-4-11/21695@).

When performing this duty, you must adhere to the following rules:

• for the message, use a special form - to do this, issue a certificate of income of an individual in form 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/566@);

NOTE! The 2-NDFL certificate form has been updated.

• in the certificate of form 2-NDFL, enter the number 2 in the “Sign” field and in section 5, fill in the line intended to reflect non-withheld personal income tax;
• do not be late with the message - it must be sent to the specified addresses no later than March 1 after the end of the calendar year (clause 5 of Article 226 of the Tax Code of the Russian Federation).

2-NDFL with sign 2 for 2018 must be sent no later than 03/01/2019. For a sample filling, see

And don’t forget that the Federal Tax Service and the Ministry of Finance recommend duplicating 2-NDFL certificates with sign 2, but with sign 1, and before April 1 of the next year.

If you fail to send messages on time, tax authorities may punish:

• manager - a fine of 300 to 500 rubles. (Article 15.6 of the Administrative Code);
• company - a fine of 200 rubles. for each overdue message (Article 126 of the Tax Code of the Russian Federation).

When page 080 remains zero and what to do if errors are found in it

Page 080 will not contain numeric values ​​if:

• the tax agent managed to withhold personal income tax from all income paid to the “physicists”;
• during the year, income from which it is problematic to withhold tax was not paid;
• in other cases (when paying amounts not subject to personal income tax, etc.).

If, on page 080, after submitting the 6-NDFL, an error was discovered - failure to indicate unwithheld personal income tax or an incorrect reflection of its amount - you must submit an updated calculation using the following rules:

• put the adjustment number on the title page of 6-NDFL;
• In the incorrectly filled lines, indicate the correct amounts.

What punishment may follow if erroneous data is reflected in 6-NDFL, and the tax authorities have not received an updated calculation, the material will tell “How to correctly fill out the clarification on Form 6-NDFL?” .

Results

Page 080 of the 6-NDFL report is intended to reflect personal income tax, which the tax agent failed to withhold from the income of an individual. Such situations are possible when the “physicist” received a gift or other income in kind.

How to fill out form 6-NDFL for the first quarter of 2016: lines 070 and 080, providing a deduction at the place of work, refund of over-withheld tax

Accountants have very little time left to prepare a quarterly report in form 6-NDFL (it must be submitted no later than May 4). Last week we already discussed the complex calculations involved in filling out (see “How to fill out form 6-NDFL for the first quarter of 2016: salary for December, for March and other complex issues”). However, accountants constantly have new questions in the process of preparing the form. This article discusses other issues, namely: the reflection of the March salary in section 1, providing the employee with a property deduction, as well as the refund of tax that was excessively withheld last year.

Related materials

Today

Compensation for expenses of council members on trips made to participate in council meetings is not subject to personal income tax.

Yesterday

The Federal Tax Service reminded how to fill out 2-NDFL if several deductions apply to one type of income

Yesterday

The Federal Tax Service clarified the procedure for submitting 6-NDFL calculations by a separate division of the organization

Salaries for March were paid in April (filling out lines 070 and 080)

The greatest number of questions is raised by the situation when salaries for March were actually paid in April. Let us remind you that accountants can choose one of two options. The first option is to show the March salary only in section 1 when filling out the calculation in form 6-NDFL for the first quarter. Later, when filling out the calculation for the half-year, the March salary should go to section 2. The second option is to show the March salary in the calculation for the first quarter in both sections: accrual in section 1, and payment with April dates in section 2.

Those who prefer the first option have doubts about what numbers to indicate in section 1. There is a point of view that the March salary should not be shown on line 070 “Amount of tax withheld.” Instead, it should be reflected on line 080 “Amount of tax not withheld by the tax agent.”

At first glance it may seem that this option is correct. Indeed, income tax is withheld at the time of actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). This means that the tax from the March salary is withheld in April. But the calculation according to form 6-NDFL is compiled as of March 31. Consequently, at the time of the calculation, the tax for March has not yet been withheld, and it should be included not in line 070, but in line 080. Then the sum of the indicators on lines 070 and 080 will be equal to the value reflected on line 040 “Tax amount”.

However, according to the information we have, local inspectors insist on a different approach. Its essence is that although the tax for March was actually withheld in April, it still needs to be indicated in line 070, and not in line 080 of the quarterly calculation, and line 080 should be left empty. As a result, the value on line 040 should coincide with the value on line 070.

This position is explained as follows. Despite its name, line 070 is not intended for amounts that are actually withheld, but for amounts that can be withheld. As for line 080, it is intended for amounts that cannot be withheld, and which must be shown with sign 2 .

Example 1

The company accrued salaries to employees for January, February and March 2016 of 100,000 rubles each. for each of the named months. The amount of calculated personal income tax was 13,000 rubles. for each of the months. No tax deductions were provided to employees.

Salaries for January and February were paid in the first quarter, and salaries for March were paid in the second quarter of 2016.

In line 040 “Amount of calculated tax” - 39,000 (13,000 rubles x 3 months);
In line 070 “Amount of tax withheld” - 39,000 (RUB 13,000 x 3 months);
In line 080 “Amount of tax not withheld by the tax agent” - 0.

Example 2

In February 2016, the company gave a former employee a memorable gift worth RUB 10,000. The accountant assessed personal income tax in the amount of 780 rubles. ((RUB 10,000 - RUB 4,000) x 13%). It is impossible to withhold tax since the employee does not receive income from the company.

No other income was accrued or paid to individuals in the period from January to March 2016.

The lines of form 6-NDFL for the first quarter of 2016 indicate the following indicators:

In line 020 “Amount of accrued income” - 10,000.00;
In line 030 “Amount of tax deductions” - 4,000.00;
In line 040 “Amount of calculated tax” - 780;

In line 080 “Amount of tax not withheld by the tax agent” - 780.

At the end of 2016, the company will submit a 2-NDFL document with attribute 2, where in the line “Amount of tax not withheld by the tax agent” it will reflect the number 780.

Let’s add: if the accountant chose the second option, that is, reflected the March salary in both sections of the quarterly form 6-NDFL, the indicators on lines 040 and 070 will a priori coincide. Line 080 in this case will remain empty.

Recalculation and refund of tax in connection with the provision of a deduction

Accountants who provided employees with property or social deductions this year are experiencing difficulties when filling out Form 6-NDFL. Let us remind you that the deduction is provided on the basis of a notification issued by the Federal Tax Service. If a person applies for a deduction in the middle of the year (for example, in February or March), the employer has the right to recalculate the previously withheld personal income tax and return it to the employee (read more about this in the article “An employee applied for a property or social deduction at the place of work: what must be done accountant").

It is not entirely clear how to reflect the tax refund in section 1 of the calculation in Form 6-NDFL, and whether it is necessary to fill out line 090 “Amount of tax returned by the tax agent.” The Federal Federal Service touched upon this topic in a letter dated March 18, 2016 No. BS-4-11/4538. But the officials’ explanations are very superficial and boil down to the fact that line 090 is intended for tax returned in accordance with Article 231 of the Tax Code of the Russian Federation.

In our opinion, returns due to property or social deductions do not need to be reflected in line 090. The fact is that in lines 040 “Amount of calculated tax” and 070 there will be the amount of personal income tax calculated taking into account the deduction provided. In other words, the tax refund has already been taken into account in section 1, and reflecting it again in line 090 will lead to

Example 3

The company has a single employee with a salary of 100,000 rubles. per month, standard tax deductions are not provided to him.

For January 2016, the employee was accrued 100,000 rubles, withheld and transferred to the personal income tax budget in the amount of 13,000 rubles.
For February 2016, the employee was accrued 100,000 rubles, withheld and transferred to the personal income tax budget in the amount of 13,000 rubles.
For March 2016, the employee was accrued 100,000 rubles.

In March, the employee received a notification from the inspectorate that in 2016 he has the right to receive a property deduction in the amount of 2,000,000 rubles. The deduction for January, February and March was 100,000 rubles each. for each of these months. Personal income tax for January and February was recalculated and amounted to 0 rubles. for each of the months. The amount of tax withheld in March also amounted to 0 rubles.

The lines of form 6-NDFL for the first quarter of 2016 indicate the following indicators:

In line 020 “Amount of accrued income” - 300,000.00 (100,000 rubles x 3 months);
In line 030 “Amount of tax deductions” - 300,000.00 (100,000 rubles x 3 months);
In line 040 “Amount of calculated tax” - 0 ((300,000 - 300,000) x 13%);
In line 070 “Amount of tax withheld” - 0;
Line 090 “Tax amount returned by the tax agent” was left empty.

Refund of tax over-withheld last year

The situation is different in a situation where an employer returns to an employee personal income tax that was overcharged and withheld in previous tax periods. In this case, the refund amount should appear on line 090.

Example 4

Employees' wages for January, February and March 2016 amounted to 200,000 rubles, no tax deductions were provided. The amount of income tax calculated from wages for the first quarter is 26,000 rubles. (RUB 200,000 x 13%).

In January 2016, it turned out that in 2015, personal income tax in the amount of 3,000 rubles was excessively withheld from the employee’s salary. The organization returned this money to Ivanov’s account.

The lines of form 6-NDFL for the first quarter of 2016 indicate the following indicators:
In line 020 “Amount of accrued income” - 200,000.00;
In line 030 “Amount of tax deductions” - 0;
In line 040 “Amount of calculated tax” - 26,000;
In line 070 “Amount of tax withheld” - 26,000;
Line 090 “Tax amount returned by the tax agent” - 3,000.

Line 080 in the 6-NDFL report stands apart. According to the format approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@, line 080 indicates the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period. Let's look at filling out line 080 in 6-NDFL, what is included there and how to calculate it.

What is indicated in line 080 of form 6-NDFL

When filling out this line, many diligent and careful accountants have the following problems. Often this line records the amount of personal income tax that was not paid in the reporting period, but was paid in the next one. It is not right.

It must be remembered that line 080 is filled in only when, at the end of the period, the accountant understands that the amount for personal income tax will never be withheld.

Situations when line 080 takes on a non-zero value are varied, for example:

• former employee Onegin E.A. financial assistance or a gift of 5,000 rubles was paid;

• sad situation: employee Lensky V.V. an advance was issued for a business trip on June 1, but the employee died. The advance report was not submitted, this employee had income on June 30, from which personal income tax must be taken at a rate of 13%;
• employee Larina T.D. income was provided in kind (or in the form of material benefits), but she had no other income in cash.

Get 267 video lessons on 1C for free:

Thus, these are situations where the tax agent, due to the lack of cash income from an individual in the required amount, cannot withhold personal income tax until the end of the calendar year.

Here, at the end of the year, a connection arises with the 2-NDFL certificate. For these tax amounts, the accountant submits a 2-NDFL certificate to the Federal Tax Service with the attribute “2”. Thus, he invites the Federal Tax Service to deal with these personal income tax amounts itself.

And also line 080 should be equal to the sum of lines “Amount of tax not withheld by the tax agent” of 2-NDFL certificates with attribute “1”, and lines 034 of Appendix No. 2 to the income tax return. If this ratio is incorrect, it means that the amount of tax not withheld by the tax agent will raise questions from the Federal Tax Service.

This is the moment at which the relationship between the employee, employer and the Federal Tax Service comes together.

Order of filling line 080

When filling out line 080, you need to take into account the following feature, according to the above order of the Federal Tax Service:

If the tax agent paid income at different rates during the tax period, then line 080 is filled in only once on the first page with the total value.

Since many accountants are already working in the 1C Salary and Personnel Management 8 edition 3.0 program, I would like to note that filling out line 080 depends on the date the report was signed on the title page.

Let's give an example.

Let’s say employee Larina T.D. On March 31, 2017, the March salary was paid and personal income tax was withheld from it; on April 17, 2017, she received an advance in the amount of 20,000 rubles; on April 17, 2017, in the amount of 40,000 rubles. income was received in kind, personal income tax - 5,200 rubles. must be withheld from the employee's April salary. For family reasons, she took leave at her own expense from April 18 to April 30, 2017, and quit on May 1, 2017. On May 2, Larina received a salary for the second half of April and compensation upon dismissal in the total amount of 3,000 rubles. On May 02, the payment for dismissal was made.

Let's fill out the calculation of 6 personal income tax according to the example for clarity for April for this employee.

• 020 – amount of income received for April 63,000 rubles: 40,000 rubles. income in kind and 23,000 rubles. salary and compensation upon dismissal;
• 040 – calculated personal income tax 8,190 rubles: 5,200 rubles. + 23,000*0.13= 2,990 rub.;
• 080 – 5,190 rub. Personal income tax 3,000 – 8,190=5,190 rubles, this tax amount was not withheld by the tax agent.

• 100 – date of receipt of “in-kind” income 04/17/2017;
• 110 – non-monetary income, do not fill in the date;
• 120 – 02.05.2017;
• 130 – 40,000 rub.;
• 140 – 10 rub.

• 100 - date of receipt of salary 05/02/2017;
• 110 — 02.05.2017;
• 120 – 02.05.2017;
• 130 – 23,000 rub.;
• 140 – 2990 rub.

Section 1 of the 6-NDFL calculation “Generalized indicators” reflects accrued income, calculated and withheld tax for all employees. And the final data is given in lines 060-090. These lines are filled in once, even if the tax is calculated at different rates.

Line 080 is for the tax that the company was unable to withhold. It must indicate the amount of unwithheld tax for the reporting period.

Line 080 6-NDFL is filled in if the company will definitely not withhold tax on payments or in-kind income by the end of the year. If an employee received income in kind, from which the company can withhold tax in future months, then there is no need to show it as unwithheld.

An example of filling out 6-NDFL for the first half of 2018

Line 080 6-NDFL: examples of filling

Line 080 6-NDFL, if the company cannot withhold personal income tax until the end of the year

On September 1, the company issued the director an interest-free loan of 200,000 rubles. Since the beginning of the year, the director has been on leave at his own expense. The company will not be able to withhold personal income tax until the end of the year. There were no other incomes for the entire reporting period. On September 30, she calculated the material benefit. The Central Bank rate on this date is 10.5%. The employee used the loan for 30 days. The benefit amounted to 1147.54 rubles. (RUB 200,000 × 2/3 × 10.5%: 366 days × 30 days). On the same date, the company calculated personal income tax - 402 rubles. (RUB 1,147.54 × 35%). The company reflected the benefit and tax on it in lines 020, 040 and 080 of form 6-NDFL.

Line 080 6-NDFL, if the company cannot withhold personal income tax in the current quarter

The company issued a loan to the employee on September 1 - 400,000 rubles. On September 30, she calculated the material benefit. The Central Bank rate on this date is 10.5%. The employee used the loan for 30 days. The benefit amounted to 2295.08 rubles. (RUB 400,000 × 2/3 × 10.5%: 366 days × 30 days). On the same date, the company calculated personal income tax - 803 rubles. (RUB 2,295.08 × 35%). The company withheld the tax only in October.

As of the date of filling out the calculation, the company has not yet withheld personal income tax from the benefit, but does not fill out line 080 of form 6-NDFL for the 3rd quarter of 2016, since it will withhold tax until the end of the year.

Line 080 6-NDFL, if personal income tax is not allocated, the employee quit

On September 6, the company, by court decision, paid the former employee a penalty of 27,000 rubles. The court did not allocate the tax in the ruling, so the company paid the entire amount in hand. On the date of payment, she calculated personal income tax - 3,510 rubles. (RUB 27,000 × 13%). The company was unable to withhold tax from upcoming payments because the employee quit.

In addition to the penalty for the six months, the company accrued income to 10 employees (including the employee who received the penalty) - 2,560,000 rubles, calculated and withheld personal income tax - 332,800 rubles. (RUB 2,560,000 × 13%).

In line 020, the company increased income for penalties - RUB 2,587,000. (2,560,000 + 27,000). Line 040 showed the tax, calculated including from the penalty, - 336,310 rubles. (332 800 + 3510). The company was unable to withhold personal income tax, so it recorded a tax of 3,510 rubles. on line 080.

Let us remind you that if the company has not withheld personal income tax from employees until the end of the year, these employees will need to submit 2-NDFL certificates with attribute “2” (clause 5 of Article 226 of the Tax Code of the Russian Federation).

The certificates must show the amount of tax not withheld. The amount of unwithheld tax in 6-NDFL and 2-NDFL must match the indicator in line 080 of 6-NDFL for the year.

Have a question? Our experts will help you within 24 hours! Get answer New

Form 6-NDFL entered our lives, receiving along the way a million curses from accountants and a million comments from tax authorities about the rules for filling it out. But passions and disputes do not subside. One of the points of constant doubt was line 080. We tell you how and why line 080 is filled out in “1C: Salary and Personnel Management 8” edition 3.

Line 080, in accordance with its name, reflects The amount of tax not withheld by the tax agent. Everything seems clear and understandable. But the debate around filling out this line is fueled by some accounting publications, which recommend that line 080 reflect the calculated personal income tax, which cannot be withheld until the end of the year.

At the same time, none of them takes upon themselves the responsibility to clarify which article of the Tax Code of the Russian Federation supports predictors. What can be included in the words “it will be impossible to hold it until the end of the year”? There are no proposals in the Tax Code to tell fortunes about what will happen by the end of the year.

Paragraph 4 of Article 226 of the Tax Code of the Russian Federation instructs tax agents to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. Literally from this point it follows: if the income is not paid, then the tax could not be withheld. Therefore, in accordance with the name of the field, the amount of this tax must be reflected in line 080.

It is necessary to clarify that directly in the Tax Code of the Russian Federation and in the order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@, which approved the 6-NDFL form and the procedure for filling it out, does not contain specific instructions on what exact amounts of tax are required reflected in line 080 of the first section. There is only a line title.

Letters from the Ministry of Finance or the Federal Tax Service in this context can be regarded as documents of an explanatory and recommendatory nature, and not regulatory legal acts.

Often adherents of decisions on the possibility of tax withholding refer to the following letters:

1. letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@ (hereinafter referred to as letter 1), recommending to indicate in this line “the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefit in the absence of payment of other income in cash"

2. letter of the Federal Tax Service of Russia dated November 1, 2017 No. GD-4-11/22216@ (hereinafter referred to as letter 2) “On the direction of the review of violations in terms of filling out and submitting calculations in form 6-NDFL.”

But in letter 2, among the mistakes made when filling out form 6-NDFL, only non-compliance with the recommendations of paragraph 5 of letter 1 is indicated. And letter 1 does not indicate the exclusive requirement to reflect in column 080 only the amount of tax not withheld by the tax agent from income received by individuals in in kind and in the form of material benefits in the absence of payment of other income in cash, but it is said that these amounts should be reflected in line 080.

The question arises of what to do with the amounts of tax calculated on wages (and its components) when wages have not been paid.

It is assumed that the deadline for submitting the 6-NDFL report - a month after the end of the reporting quarter - provides sufficient time for paying wages and withholding personal income tax in accordance with the law.

In particular, in accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, the timing of salary payments must be set in such a way that employees receive wages at least every half month. And the tax department, as you know, does not send out recommendations for circumventing violations of the law and preparing a report, provided that the deadlines for paying wages are violated.

In the 1C: Salaries and Personnel Management 8 program, edition 3, filling out line 080 is based on reliable information about the calculated and actually withheld tax at the time of drawing up the report.

We would like to remind accountants how ungrateful it can be to correct the value in this column based on the hypothetical expectation that tax will certainly be withheld because the salary will definitely be paid.

Not necessary. The contractors did not pay and the company has no money, the director bought a house in Miami and there was not enough to pay the employees. In the end, some employee himself can give up everything, go wherever he can and not give the employer the opportunity to pay him a salary.

To summarize, I would like to recommend that when filling out line 080 of the form not to think of options, but to indicate exactly the amount that is displayed in the title - The amount of tax not withheld by the tax agent. This is exactly how the 1C: Salaries and Personnel Management 8 program, edition 3, works.