Who provides 6 personal income tax clarifications from the Ministry of Finance. property tax deduction

  • 20.06.19

    Payments that are not supposed to be subject to personal income tax are not included in the calculation, reminded the Federal Tax Service and gave detailed instructions on taxable payments. 437

  • 19.06.19

    Letter of the Federal Tax Service dated April 11, 2019 N BS-4-11 / 6839@ "On the calculation in the form 6-NDFL" 477

  • 18.06.19

    If such an opportunity was, but not implemented, the notice of unwithheld tax will not help, the FTS said. 371

  • 18.06.19

    Letter of the Federal Tax Service of Russia dated April 24, 2019 N BS-3-11 / 4119@ 324

  • 30.05.19

    Letter of the Federal Tax Service of Russia dated May 22, 2019 N BS-4-11 / 9619@ "On the issue of providing information on income individuals and calculation of the amounts of personal income tax calculated and withheld by the tax agent in the event of the closure of a separate subdivision of the organization" 612

  • 21.05.19

    Chapter 23 of the Tax Code does not contain such norms, the Federal Tax Service said. 314

  • 21.05.19

    Letter of the Federal Tax Service of April 25, 2019 N BS-4-11 / 8062@ On the submission to the tax authorities of a certificate in the form 2-NDFL and calculation in the form 6-NDFL 641

  • 22.04.19

    Letter of the Federal Tax Service of Russia dated March 13, 2019 N BS-4-11 / 4405@ 630

  • 09.04.19

    If the tax agent recalculated the amount of personal income tax for employees of a separate unit that was liquidated for the period when it was still working, then the updated 6-personal income tax must be submitted at the place of registration of the tax agent. At the same time, the TIN and KPP of the tax agent are indicated, and OKTMO - of the liquidated unit. If we are talking about the need to return the tax, then line 090 of the calculation indicates the total amount of tax to be returned by the tax agent ... 863

  • 09.04.19

    Letter of the Federal Tax Service dated March 13, 2019 No. BS-4-11/4405 954

  • 04.04.19

    For those who are preparing a report in the form 6-NDFL for the first time, it will come in handy detailed instructions how to do this in the program "1C: Salary and personnel management 8", ed. 3. 1 040

  • 27.03.19

    Letter of the Federal Tax Service of Russia dated March 20, 2019 N BS-4-11 / 4943@ 991

  • 27.03.19

    The Federal Tax Service has compiled a new inter-document control ratio for 6-NDFL. The difference between lines 020 and 025 (the amount of income minus dividends) must be greater than or equal to the line 030 of Annex 1 to Section 1 of the RSV (the amount of payments and other remuneration). The ratio is applied to the reporting period for the tax agent as a whole, taking into account separate divisions. If this ratio is not met, then the tax authorities will come to the conclusion that it is underestimated ... 735

  • 14.03.19

    A lot of questions arise when filling out the calculation of 6-personal income tax: in particular, the difficulty is caused by a misunderstanding of the difference between the period for assigning benefits and the terms for its payment, or the situation of recalculating sick leave. 3 404

  • 13.03.19

    Consider the changes in certificates of income of individuals, introduced by the Order of the Federal Tax Service of the Russian Federation of October 2, 2018 No. MMV-7-11 / 566, and the procedure for their formation in the program "1C: Salary and personnel management 8". 2 052

  • 21.02.19

    Despite the fact that reporting on Form 6-NDFL has been submitted since 2016, there have been no fewer questions about filling it out over the past three years. The IFTS regularly receives clarifications on filling out and recording certain transactions. The greatest number of questions is caused by the completion of Section 2 - this is due to the presence of different types of payments, for which the tax legislation provides for different procedures for recognizing the date of receipt of income and the date transfers of personal income tax. 3 039

  • 12.02.19

    At the same time, clarifications on the RSV are needed, and in 6-personal income tax, payment is included only for the current period. 602

  • 12.02.19

    Letter of the Federal Tax Service dated January 14, 2019 N BS-4-11 / 228 815

  • 01.02.19

    Letter of the Federal Tax Service of Russia for Moscow dated January 16, 2019 N 20-15 / 003917@ 1 043

  • 14.01.19

    It is possible to return the overpayment on personal income tax withheld from the income of employees only within three years from the date of transfer of the tax, the courts decided. 1 181

  • 28.12.18

    The Federal Tax Service in Moscow considered the situation: the salary of employees for June 2018 was paid on 08/31/2018. In this case, in section 2 of the calculation of 6-NDFL for the first half of 2018, the salary for June is not reflected, and section 1 is filled in as follows: line 020 "Amount of accrued income" indicates the amount of income on a cumulative total, taking into account the salary for June; line 040 "Amount of calculated tax" indicates the calculated personal income tax from this amount; ... 1 710

  • 28.12.18

    Letter of the Federal Tax Service for Moscow of October 23, 2018 N 20-15 / 220519 870

  • 06.11.18

    The Federal Tax Service spoke about the reflection of the payment of the additional accrued amount of average earnings for the time the employee was on a business trip in section 2 of the calculation of 6-NDFL, as well as in the 2-NDFL certificate. After analyzing a number of norms, the FTS came to the conclusion that average earnings, saved for a business trip, refers to wages for the purposes of taxation of personal income tax. Accordingly, the date of actual receipt of income in the form of such average earnings, paid on time, ... 1 021

  • 02.11.18

    Letter of the Federal Tax Service of October 18, 2018 N BS-4-11 / 20351@ On the reflection of the operation for the payment of additionally accrued average earnings for the time the employee was in business trip in section 2 of calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL), as well as in information on the income of an individual in the form 2-NDFL 1 100

  • 17.10.18

    The Federal Tax Service considered two situations in the context of the intricacies of filling out the calculation of 6-NDFL. First situation. The organization (tax agent) recalculates the calculated personal income tax in connection with the erroneous provision standard deduction in the first quarter of 2018. Section 1 of the calculation of 6-NDFL for the first quarter reflects the total amounts, taking into account the recalculation made. At the same time, section 2 of the calculation for the first quarter indicates: on line 100 - 31.01 .... 1 098

  • 15.10.18

    Letter of the Federal Tax Service of September 17, 2018 No. BS-4-11/18095 1 196

  • 11.10.18

    The Federal Tax Service answered the question of how to reflect a belated salary supplement and a bonus that does not depend on success in work in the calculation of 6-personal income tax. The date on which non-performance bonus income is received is the date such income is paid. According to the situation given in the taxpayer's request, to which the Federal Tax Service responded, when the bonus and salary were issued on February 5, and the surcharge for January - March 5, personal income tax is calculated on the date of actual receipt ... 835

  • 03.09.18

    The company had a separate division registered with another IFTS, and on July 29, 2016 submitted to the inspection at the location of the parent company information in the form 6-NDFL for the 1st quarter of 2016 in relation to the head and separate divisions. A month later, on August 1, 2016, having discovered that the checkpoint was incorrectly indicated in the calculation, the company sent an updated calculation to the inspection, excluding data on a separate subdivision. Calculation for it... 2 527

  • 24.07.18

    Every accountant deals with children's deductions. But how often and in what situations is it necessary to rewrite an application for a child deduction? What documents are required for child deduction? What should an accountant do if the amount of the child deduction is overstated? Let's answer these questions. 2 900

  • 10.07.18

    In a letter dated June 26, 2018 No. BS-4-11 / 12266 @, the Federal Tax Service reported that in section 1 of the calculation in form 6-NDFL, line 025 "Including the amount of accrued income in the form of dividends" indicates the amount of accrued income generalized for all individuals in the form of dividends on an accrual basis from the beginning of the tax period. At the same time, line 030 indicates the amount that reduces the tax base for dividends (deduction code "601"). Dividends received by an individual are indicated in ... 1 365

  • 10.07.18

    Letter of the Federal Tax Service of the Russian Federation dated 06/26/2018 N BS-4-11 / 12266@ 1 743

  • 02.07.18

    Letter of the Federal Tax Service of the Russian Federation dated 06/08/2018 N BS-4-11 / 11115@ 1 424

  • 25.05.18

    At the moment there is great multitude letters and clarifications from departments on how to pay personal income tax and report on this tax. However, not all explanations are transparent and uniform. Let's try to figure it out. Let's start with payment of personal income tax by separate divisions. 4 402

  • 28.04.18

    In a letter dated March 12, 2018 No. 20-15 / 049940, the Federal Tax Service for Moscow told how to reflect the recalculation of vacation pay and personal income tax in connection with the payment of a bonus in the calculation of 6-personal income tax, if the payment of vacation pay and their recalculation occur in different reporting periods. 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31. Section 1 is completed on a cumulative basis for the first quarter, six months, nine months and a year. In section 2 for... 4 678

  • 27.03.18

    In a letter dated March 20, 2018 No. GD-4-11 / 5095 @, the Federal Tax Service recalled that the order that amended form 6-NDFL comes into force starting from the submission of the calculation for the tax period of 2017, but not earlier than two months later after its publication, that is, March 26. Tax agents have the right to submit a calculation in the form 6-NDFL for 2017 both in the previous form and format (excluding recent changes), and in the form and format, taking into account the changes made ... 937

  • 27.03.18

    Letter of the Federal Tax Service of March 20, 2018 N GD-4-11 / 5095@ 539

  • 27.03.18

    On March 26, the order of the Federal Tax Service of January 17, 2018 N ММВ-7-11 / 18@ came into force, which amended the calculation form 6-NDFL. So now the annual calculation can be submitted in a new form, and this must be done no later than April 2 (Monday). Recall now largest taxpayers indicate the TIN and KPP at the location of the organization according to the certificate of registration of the Russian organization with the tax authority at the location (5 and 6 ... 1 889

  • 19.03.18

    In a letter dated February 14, 2018 No. GD-4-11 / 2828, the Federal Tax Service recalled that 6-personal income tax in relation to employees of separate divisions must be handed over to tax authority at the place of registration of such separate divisions. The date of actual receipt of vacation pay, temporary disability benefits is determined as the day of payment of income, and the date of actual receipt of income in the form of wages is the last day of the month for which the income was accrued. However,... 881

  • 13.03.18

    For the tax period of 2017, Form 6-NDFL is presented in an updated version. Read about what has changed in this personal income tax reporting form, as well as about errors encountered when filling it out, in this material. 10 136

  • 20.02.18

    In a letter dated February 1, 2018 No. GD-4-11 / 1804, the Federal Tax Service spoke about filling out form 6-NDFL upon liquidation of an organization - a tax agent. In this case, when generating a calculation with the value “0” in the “Form of reorganization (liquidation) (code)” field, the Federal Tax Service considers it possible not to fill in the fields “TIN / KPP of the reorganized organization” due to the fact that the specified information is to be reflected in the fields TIN and KPP. ... 785

  • 20.02.18

    Letter of the Federal Tax Service of 01.02.2018 No. GD-4-11/1804 1 176

  • 30.01.18

    Order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@ "On amendments to the annexes to the Order of the Federal Tax Service dated October 14, 2015 N ММВ-7-11/450@" 2 211

  • 30.01.18

    By Order No. ММВ-7-11/18@ of January 17, 2018, the Federal Tax Service amended the calculation form 6-NDFL. The order will come into force starting from the submission of the calculation for the tax period of 2017, but not earlier than two months after the publication, which took place on pravo.gov.ru on January 25, 2018. The deadline for submitting the annual calculation for the Tax Code is no later than April 1, but this year April 1 falls on Sunday, which means that the calculation will have to be submitted no later than April 2. In any... 2 387

  • 23.01.18

    In a letter dated January 10, 2018 No. 13-11/001299@, the Federal Tax Service for Moscow answered questions about the specifics of presenting the 6-personal income tax calculation during reorganization. According to paragraph 3.5 of Article 55 of the Tax Code, upon termination of an organization through liquidation or reorganization, the last tax (calculation) period is the period from the beginning of the calendar year until the day of state registration of liquidation or reorganization. So, before the liquidation (reorganization) is completed, the company submits 6-personal income tax for the period ... 1 539

  • 23.01.18

    Letter of the Federal Tax Service for Moscow No. 13-11/001299@ dated January 10, 2018 1 575

  • 17.01.18

    Income in the form of the value of a gift received from an institution by an employee in kind is reflected in the calculation in accordance with Form 6-NDFL. 9 579

  • 16.01.18

    New Year holidays can make adjustments to the usual work of an accountant. First of all, this concerns the payment of salaries, the withholding and transfer of personal income tax from it in a situation where the deadline for the final settlement with employees is set from the 1st to the 8th. Do I need to pay wages ahead of schedule and withhold personal income tax? What is the deadline for transferring tax withheld to the budget? 4 973

  • 14.12.17

    In a letter dated October 10, 2017 No. GD-4-11/20374@, the Federal Tax Service recalled that the date of actual receipt of income in the form of bonuses that are an integral part of wages is the last day of the month for which the taxpayer was accrued income. This is consistent with the previously announced position of the Ministry of Finance. At the same time, in the case of accrual and payment of bonuses to employees of the organization (one-time, quarterly, for half a year, annual), for example, based on the results ... 3 529

  • 14.12.17

    Letter of the Federal Tax Service No. GD-4-11/20374@ dated October 10, 2017 "On Personal Income Tax" 1 635

  • 27.11.17

    In one of the previous materials, we analyzed the procedure and requirements for filling out Section 1 of the calculation in the form 6-NDFL. Today we will dwell on a similar issue in relation to the second section of this tax form. 2 352

  • 27.11.17

    Companies and individual entrepreneurs with employees must submit the annual form 6-NDFL for 2017 to the IFTS no later than April 2, 2018 (since April 1, the usual deadline for submitting information, falls on Sunday). There is still time, in the next two articles we will recall what are General requirements and how to complete Sections 1 and 2 of the form. 2 007

  • 24.11.17

    Letter of the Federal Tax Service of Russia dated October 26, 2017 No. GD-4-11/217685 1 334

  • 21.11.17

    A draft amendment to the order of the Federal Tax Service of October 14, 2015 No. MMV-7-11 / 450@, which approved form 6-NDFL, was submitted for public discussion. The title page and barcode 15201027 are changed in the form. Changes are also made to the procedure for filling out the calculation and to its electronic format. It will be agreed that the largest taxpayers indicate the TIN and KPP at the location of the organization according to the certificate of registration of the Russian organization in ... 1 148

  • 09.11.17

    In a letter dated 01.11.17 No. GD-4-11 / 22216@, the Federal Tax Service cited the main errors encountered when filling out 6-personal income tax. Each error in the list corresponds to the correct filling option. Many of them are in line with benchmark ratios released last March. Moreover, it turned out that tax agents often make exactly those errors that the Federal Tax Service warned about in its various letters. Therefore, the Federal Tax Service repeated a number of its instructions, ... 2 517

  • 09.11.17

    Letter of the Federal Tax Service of Russia dated 01.11.2017 N GD-4-11 / 22216@ "On sending a review of violations in terms of filling out and submitting a calculation in the form 6-NDFL" 2 641

  • 03.10.17

    In a letter dated September 14, 2017 No. BS-4-11 / 18391 @, the Federal Tax Service spoke about filling out 6-personal income tax when paying bonuses to employees for production results. The date of actual receipt of income in the form of bonuses, which are an integral part of wages and paid in accordance with employment contract and the wage system adopted in the organization on the basis of the provisions of the Labor Code, in accordance with paragraph 2 of Article 223 of the Tax Code, the last day of the month for which ... 1 2 835

  • 03.10.17

    Letter of the Federal Tax Service of Russia dated September 14, 2017 N BS-4-11 / 18391 1 267

  • 06.09.17

    The entrepreneur was registered with the IFTS-3 at the place of residence, and as a UTII payer he was registered with the IFTS-1 and IFTS-2 until the end of December last year. In February of this year, he sent to the IFTS-1 and IFTS-2 calculations in the form 6-NDFL for 2016. The businessman was denied their acceptance. Departments 1 and 2 left the complaint without consideration, explaining that on the date of submission of the calculations, the entrepreneur was not registered with the tax authorities in ... 2 026

  • 31.08.17

    In a letter dated August 16, 2017 No. ZN-4-11 / 16202, the Federal Tax Service spoke about filling out 6-NDFL and 2-NDFL when paying a one-time supplement for annual leave. In accordance with the provisions of subparagraph 1 of paragraph 1 of Article 223 of the Tax Code, the date of actual receipt of such income is determined as the day of payment, including transfer. Tax agents are required to withhold tax directly from the taxpayer's income when they are actually paid, and transfer the amount of the calculated ... 954

  • 31.08.17

    Letter N ZN-4-11/16202 of the Federal Tax Service of the Russian Federation dated 16.08.2017 1 157

  • 28.08.17

    The Federal Tax Service announced its intention to prepare amendments to its Order No. ММВ-7-11/450@ dated October 14, 2015, which approved the form and electronic format for calculating 6-NDFL, as well as the procedure for filling out and submitting it. The changes are necessary "in order to optimize the process of filling out the calculation form," the Federal Tax Service said. The text of the project has not yet been published. ... 936

  • 11.08.17

    Letter of the Ministry of Finance of July 12, 2017 No. 03-04-06/44431 448

  • 10.08.17

    The Federal Tax Service issued a voluminous letter dated July 25, 2017 No. ED-4-15 / 14490@ “On the work of the commission for the legalization of the tax base and the base for insurance premiums”. Recall that recently the commissions were abolished in relation to most of the taxes, only the commissions on personal income tax remained. Now they will also deal with contributions. The work of the tax authorities to legalize the tax base now includes: the selection of payers whose activities are subject to consideration for... 3 844

  • 10.08.17

    Letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15/14490@ 2 550

  • 02.08.17

    In a letter dated July 21, 2017 N BS-4-11 / 14329@, the Federal Tax Service clarified eight issues of submitting and filling out the 6-NDFL form. For the purposes of the promotion, the organization pays cash prizes up to 4,000 rubles to lottery participants. On the basis of paragraph 28 of Article 217 of the Tax Code, such amounts are not subject to personal income tax, recalled the Federal Tax Service. Therefore, the organization has the right not to reflect such income in 6-personal income tax. But if the prizes received by the same individual exceed... 6 131

  • 01.08.17

    In a letter dated 07/03/17 No. 13-11 / 099595, the Federal Tax Service for Moscow answered the question about the updated calculation of 6-personal income tax in the following situation: an employee, in order to receive a standard personal income tax deduction, submitted at the beginning of the year a certificate of education of a child student. In March, the child was expelled from educational institution, however, the employee brought a certificate of completion of his training only in July. The taxpayer loses the right to receive the specified deduction for a student child from the month ... 1 628

  • 01.08.17

    Letter No. 13-11/099595 of the Federal Tax Service for Moscow dated July 3, 2017 1 086

  • 01.08.17

    Letter of the Federal Tax Service of Russia dated July 21, 2017 N BS-4-11 / 14329@ "In relation to the calculation in the form 6-NDFL" 2 010

  • 01.08.17

    In a letter dated July 17, 2017 No. BS-4-11 / 13832@, the Federal Tax Service for Moscow answered the question about the return (offset) of excessively withheld personal income tax and the reflection of such amounts in 6-personal income tax. The tax agent returns the tax on the basis of a written application of the taxpayer at the expense of the amounts of this tax to be transferred to the budget against future payments both for the specified taxpayer and for other individuals from whose income the tax agent withholds tax, within ... 4 708
  • 923

  • 06.07.17

    In a letter dated June 30, 2017 No. BS-4-11/12678@, the Federal Tax Service outlined new control ratios for the indicators of the insurance premium calculation form. The new ratios should be applied instead of those sent in March. The inter-documentary CCs have changed somewhat: when comparing the calculation with 6-personal income tax, now the tax authorities will take into account line 050 "Base for calculating contributions" gr. 1 of subsection 1.1 of section 1 of the calculation of contributions, and not line 030 "Amount of payments and other ... 2 542

  • 27.06.17

    In a letter dated May 22, 2017 No. BS-4-11/9569, the Federal Tax Service recalled that when receiving income in kind, the date of actual receipt of income is determined as the day the income in kind is transferred. Withholding the calculated amount of tax is made by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. However, the amount of tax withheld cannot exceed 50% of the amount of the payment. When unable to... 713

  • 27.06.17

    Letter of the Federal Tax Service of Russia dated May 22, 2017 No. BS-4-11/9569 615

  • 26.05.17

    An individual entrepreneur renting premises in the status of non-residential from an individual who is not registered as an individual entrepreneur is obliged to submit to the Federal Tax Service at the place of his registration information in the form 6-NDFL in the general manner. This opinion is shared by the controllers of both the Ministry of Finance and the Tax Service of the Russian Federation. 10 111

  • 12.05.17

    In a letter dated April 12, 2017 No. BS-4-11 / 6925, the Federal Tax Service recalled that section 1 of the calculation of 6-personal income tax is filled out on an accrual basis for the first quarter, six months, nine months and a year. According to paragraph 3.3 of section 1 "Generalized indicators" of the procedure for filling out the calculation, the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code (as an excessively withheld tax amount), on an accrual basis from the beginning of the tax period ... 26.04.17 Letter of the Federal Tax Service dated April 5, 2017 No. BS-4-11/6420@ “On filling out the calculation in the form 6-NDFL” 2 787

  • 04.04.17

    The newspaper "Accounting.Nalogi.Pravo" reported that the capital's inspectors will plan thematic on-site inspections on personal income tax based on the results of chambers of annual calculations of 6-personal income tax. The price of a personal income tax check, according to the publication (this included both comprehensive checks, where all taxes are checked, and thematic checks for one tax), has increased by 2.5 times since 2014. In Moscow, fines have decreased after personal income tax checks. In 2014, the fines were higher than the arrears. It is possible... 2 351

  • 03.04.17

    Letter of the Federal Tax Service No. BS-4-11/5602@ dated March 27, 2017 “On Personal Income Tax” 1 284

  • 29.03.17

    Changing the legal address for any company is a rather troublesome task in general, but even more the question arises when it is necessary to submit declarations, calculations, information to the city authorities and pay taxes. Consider the situation on how to submit information on 2-NDFL and 6-NDFL when changing the legal address of the company. This is also relevant because, recently, in in due course there have been radical changes. 3 38 235

It is this procedure for filling out the Calculation provided by the Letter of the Federal Tax Service of Russia dated May 17, 2016 No. BS-4-11 / Bonus - not wages for 6-personal income tax For income in the form of a bonus, the date of its actual receipt is the day of payment. Therefore, unlike income in the form of wages, the date of actual receipt of income from the bonus will be the last day of the month only if this income is also paid on the last day of the month. This is stated in the Letter of the Federal Tax Service of Russia dated 08.06.2016 No. BS-4-11 / How many separate divisions, so many “separate” forms of 6-NDFL GPC agreements concluded with these divisions, the organization submits form 6-NDFL at the place of registration of separate divisions (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation).

Online journal for an accountant

However, this amount should not exceed the total amount of the calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852). 060 Total number of individuals who received income during the first quarter of 2018. 070 The amount of personal income tax withheld. 080 The amount of personal income tax not withheld by the tax agent. This refers to the amounts that the company or individual entrepreneur had to withhold before March 30, 2018, but for some reason did not do this.


090 The amount of returned personal income tax (according to article 231 of the Tax Code of the Russian Federation). Section 2 of the calculation of 6-NDFL for the 1st quarter of 2018 Section 2 of the 6-NDFL report for the 1st quarter of 2018 indicates:
  • dates of receipt and withholding of personal income tax;
  • the deadline set by the Tax Code of the Russian Federation for the transfer of personal income tax to the budget;
  • the amount of income actually received and personal income tax withheld.

In section 2 of the calculation for the 1st quarter of 2018, information should be reflected only for three months (January, February and March 2018).

6-NDFL

  • How to reflect prizes and material assistance at the birth of a child?
  • How to reflect a tax refund without sanctions?
  • When is the operation considered completed for reflection in 6-personal income tax?
  • How to report vacation pay?
  • How to reflect the recalculation of salaries for the last year?
  • Other FAQ

Has come last month IV quarter, which means that soon it will be time to file 6-personal income tax for the year. The review contains the latest answers from the Federal Tax Service to taxpayers' questions about filling out this calculation.

How to reflect prizes and material assistance at the birth of a child? The organization provided the employee with financial assistance in the amount of 50 thousand rubles in the first year of the birth of his child. Such a payment is not subject to personal income tax and may not appear in the form of 6-personal income tax.

As for prizes, the non-taxable maximum is 4 thousand rubles - such prizes are not reflected in 6-personal income tax.

What mistakes are made in the new form of 6-NDFL

Therefore, in section 1 of the calculation of 6-NDFL, indicate the entire amount of the gift on line 020, and the deduction amount on line 030. As a result the tax base this income will be 6000 rubles.

(10,000 rubles - 4,000 rubles), and the amount of personal income tax that must be withheld from the value of the gift is 780 rubles. (6000 rubles × 13%). In section 2, on line 130, indicate the entire amount of income paid (10,000 rubles), and on line 140, the amount of tax actually withheld (780 rubles).
As regards the amounts financial assistance, paid to employees at the birth of children, as well as the amounts of cash prizes issued to individuals, then they may not be included in the calculation. Provided that the amounts paid do not exceed the personal income tax-free limit (4,000 rubles for the tax period - for prizes, and 50,000 rubles for each child - for "parental" financial assistance).
Reason - Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11 / 14329.

How to fill out the 6-NDFL form, taking into account the new clarifications?

Attention

The fact is that it was on December 31, 2017 that you had to accrue the December salary and set it off against the previously paid advance payment (which, in fact, was the December salary). The situation is similar with payments until December 30th. If, for example, the salary calculation for December was made in the period from December 26 to December 29, then the date of withholding personal income tax, all the same, should be the date “12/31/2017”.


If personal income tax was calculated and paid before the end of December 2017 Suppose that the organization transferred the “salary” to employees for December 26, 2017 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%).
The withheld amount was transferred to the budget the next day - December 27, 2017. The accountant turned to the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106.

How to fill out 6-NDFL: explanations

Info

In this letter, it was recommended to withhold personal income tax on the day of the actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, the tax authorities advise reflecting the same dates in the calculation of 6-personal income tax.


If the salary for December 2017 was accrued and actually paid in December (12/26/2017), then the specified operation may be reflected in the annual 6-personal income tax for 2017, since the withholding and transfer of personal income tax must occur in 2017 in accordance with the deadlines specified in paragraphs 4, 6 of Art. 226 of the Tax Code of the Russian Federation. In this situation, you can show the payment in lines 100 - 120 sections.

We fill out the calculation in the form 6-personal income tax and pay personal income tax correctly

From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2018 - January 9, 2018.

As of December 29, the calendar month has not yet ended, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, cash, paid before the end of the month, correctly called an advance.

As of December 29, 2017, the employer was not yet obliged to calculate and withhold personal income tax, since the salary became income only on the last day of the month for which it was calculated - December 31 (clause 2 of article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, it is impossible to calculate or withhold personal income tax before this date (letters of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / 2169).

6-NDFL for the 1st quarter of 2018: a new form and examples of filling

Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax from it also in December. Therefore, show on lines 020 and 040 of section 1 of the annual calculation.
And withheld personal income tax already in January 2018, so reflect the amount on line 070 of section 1 of the calculation for the 1st quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated 05.12.2016 No. BS-4-11/23138.
Example: Salary for December - 570,000 rubles, personal income tax - 74,100 rubles, on 01/09/2018 the salary for the second half of December was paid and personal income tax was transferred to the budget. In 6-personal income tax for 2017, the December salary is reflected as follows. And in section 2 of the calculation of 6-NDFL for the 1st quarter of 2018, show the salary for December as follows: Salary for March paid in April 2018 Show the March salary paid in April 2018 in section 1 of the calculation of 6-NDFL for the 1st quarter of 2018.
Moreover, enter in the report only accrued income, deductions and personal income tax (lines 020, 030 and 040).

Correct filling of 6-personal income tax: new clarifications of the tax

To indicate the total amount of the tax refund on a cumulative total, line 090 of section 1 of form 6-NDFL should be indicated. Section 2 will not include this amount. "Clarification" for 6-personal income tax does not need to be submitted.


But you need to submit an updated form 2-NDFL for the corresponding period. It is necessary to reduce the tax payable to the budget by the amount of the refund.

If it is transferred in full, then the overpaid part is refundable. When is the operation considered completed for reflection in 6-personal income tax? Letter No. BS-4-11/ dated July 21, 2017 addressed a number of issues, including the completion of an income payment operation started and completed in different periods.

Such an operation must be reflected in 6-personal income tax in the period in which it is completed. For example, the payment of wages falls on June 30, and the deadline for transferring personal income tax is on July 3. This operation should be reflected in section 2 of the 6-NDFL form for a 9-month period.
The value of line 060 (the number of individuals who received income) must correspond to the total number of 2-NDFL certificates with sign 1 and annexes N 2 to the DNP submitted for all taxpayers by this tax agent (the ratio is applied to the calculation in the 6-NDFL form for the year). paragraph 2 of Art. 230 of the Tax Code of the Russian Federation Section 1 of the calculation in the form of 6-NDFL are filled out with a non-cumulative total. Failure to comply with the Procedure for filling out the calculation in the form 6-NDFL. Section 1 of the calculation according to the form 6-NDFL is filled out on an accrual basis for the first quarter, six months, nine months and a year (clause 3.1 section III The procedure for filling out and submitting a calculation in the form 6-NDFL, approved by order of the Federal Tax Service of Russia dated 10/14/2015 N MMV-7-11 /). Art.

FTS letters for 6 personal income tax for 2018

After all, you recognized income in the form of wages in December and calculated personal income tax from it in the same month. Therefore, in the calculation of 6-personal income tax for 2017, it was required to reflect as follows:

  • on line 020 - accrued income in the form of a December salary;
  • on line 040 - calculated personal income tax.

Line 070 of the calculation of 6-NDFL for 2017, intended for withheld tax, in this case did not need to be increased, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11 / 23138). In section 2 of the annual calculation, the December salary paid in January 2018 did not need to be shown (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11 / 22677). The salary for December, issued in January 2018, had to be shown in section 1 of the 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018.

In 6-NDFL for the 1st quarter of 2018, vacation pay is reflected as follows: Vacation paid on 04/02/2018 does not need to be shown in 6-NDFL for the 1st quarter. These vacation pays will be reflected in 6-personal income tax for the six months. Responsibility If you did not pass the calculation or handed it over late, then a fine of 1000 rubles.

for each full or incomplete month from the day for submitting the calculation (clause 1.2 of article 126 of the Tax Code). The overdue period will be calculated from that day until the date you submitted the invoice (in person, through a representative, by mail, or online). If the calculation is not submitted within 10 days from the due date, the tax office also has the right to block the bank account of the tax agent (clause 3.2 of article 76 of the Tax Code). The Federal Tax Service explained this in a letter dated 08/09/2016 No. GD-4-11 / 14515. If, however, in 6-NDFL for the 1st quarter of 2018, inspectors reveal false information, then the fine for each calculation with such data will be 500 rubles.

A comment

The procedure for filling out the calculation in the form 6-NDFL continues to raise numerous questions from tax agents.

In the next review, the tax department summarized the explanations provided earlier and reported something new.

"Zero" calculation of 6-personal income tax does not need to be submitted

The tax service confirmed its position, set out in a letter dated 05/04/2016 No. BS-4-11 / 7928: the calculation of 6-NDFL does not give up if the organization (or entrepreneur) does not pay income to individuals or does not have employees at all.

How is line 030 of section 1 of the calculation of 6-personal income tax filled out?

How to indicate amounts that are not taxed in the calculation of 6-personal income tax?

The types of income that should not be taxed with personal income tax are named in Art. 217 of the Tax Code of the Russian Federation. In the Procedure for filling out 6-NDFL (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / 450@) there is no indication of whether these amounts need to be indicated in any section of the calculation.

In the commented letter, the tax department once again confirmed that income that is not subject to personal income tax is not included in 6-personal income tax.

Previously, this opinion was already expressed in letters dated March 23, 2016 No. BS-4-11/4900@ and No. BS-4-11/4901.

Nevertheless, the question remains beyond the scope of the clarification: is it necessary to submit 6-personal income tax if the tax agent pays only non-taxable amounts? For example, an organization gave a contestant a gift in the amount of 3,000 rubles, which is not subject to personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). In our opinion, in this case, the calculation in the form of 6-personal income tax does not need to be submitted.

How is line 080 of section 1 of the calculation of 6-NDFL filled out?

In the program "1C: Payroll and personnel management 8" (rev. 3.0), the amount of tax that was not withheld is determined on the signature date indicated on title page report. For example, wages for June were paid on 07/05/2016. In order for the amount of tax withheld from wages for June not to be reflected in line 080 in the half-year report, the date of signing the report must be no earlier than 07/05/2016.

How to fill out 6-NDFL for payments in kind?

If, in addition to the payment in kind, the tax agent does not make other accruals (for example, an employee quits, but he is not entitled to any payments upon dismissal), then, according to the Federal Tax Service of Russia, this payment is reflected in lines 020, and 080 of section 1 of the calculation 6-NDFL.

Separate subdivisions are registered with one inspection. How many 6-personal income tax calculations to hand over?

In situations where several separate divisions are registered with the tax authority, but are located in different municipalities, the Federal Tax Service of Russia recommends filling out and compiling 6-NDFL calculations separately for each separate division.

A similar opinion was already expressed in a letter dated December 28, 2015 No. BS-4-11 / 23129@. See the news for more details.

Previously, the tax department pointed out the following: even if separate subdivisions are located in the same municipality, the tax is paid separately at the location of each separate subdivision, and 6-personal income tax must be submitted for each of them. See the news for more details.

Where to hand over 6-NDFL to an entrepreneur who combines the simplified tax system and UTII?

An entrepreneur who has part of the employees on the simplified tax system, and part on the UTII, must pay the NDF separately for each group of employees.

For those employees who are engaged in activities on the simplified tax system, the entrepreneur transfers personal income tax at his place of residence, and for those who are engaged in activities on UTII, at the place of this activity. The Federal Tax Service of Russia already gave such an explanation in a letter dated February 25, 2016 No. BS-3-11 / 763@ (for more details, see the news.

This time, it is additionally indicated that the calculation in the form 6-NDFL is submitted in the same way as the tax itself is paid: at the place of residence of the entrepreneur for employees employed on the simplified tax system, and at the place of business on UTII for employees employed in it.

How to specify the date of transfer of tax on the premium paid on Friday?

Recall that the date of receipt of income in the form of a bonus is the day the bonus is paid, including by transferring funds to a bank account (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation).

It is necessary to withhold the tax from income when it is actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation), and transfer it to the budget no later than the day that follows the day of payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

It follows from this that if the bonus is paid on Friday, then the employer's obligation to transfer it to the budget arises on Saturday, i.e. on a day off. In this case, the general rule on the postponement of deadlines applies: if the deadline expires on a weekend, then the next working day is recognized as the expiration date of the deadline (clause 7, article 6.1 of the Tax Code of the Russian Federation).

In the commented letter, the tax department indicated that if the premium was paid, for example, on May 20, 2016, then it is reflected in section 2 of the 6-personal income tax calculation as follows:

  • on line 100 - 05/20/2016;
  • on line 110 - 05/20/2016;
  • on line 120 - 05/23/2016.

Note that the rule on the postponement of deadlines (including their indication in the reporting) is applied in all cases when the date of tax transfer falls on a day off. This, for example, applies to temporary disability benefits, if in the month when it was paid, the last calendar day is a day off.

However this rule does not apply to the dates of receipt of income. For example, for income in the form wages line 100 of the 6-personal income tax calculation indicates the last day of the month, even if it is a day off. See the news for more details.

How to reflect in the calculation of 6-personal income tax an additional payment to the average earnings for the period of sick leave?

The Federal Tax Service of Russia considered the following situation.

The employer accrued to the employee in May 2016 a salary, a sick leave for the first three days and an additional payment up to the average earnings for the sick leave period. All amounts were paid to the employee on June 15, 2016.

The main tax department proposes the following procedure for reflecting amounts in section 2 of the calculation of 6-personal income tax:

For wages:

  • in line 100 - 05/31/2016;
  • in line 110 - 06/15/2016;
  • in line 120 - 06/16/2016.

For sick pay:

  • in line 100 - 06/15/2016;
  • in line 110 - 06/15/2016;
  • in line 120 - 06/30/2016.

For additional payment:

  • in line 100 - 06/15/2016;
  • in line 110 - 06/15/2016;
  • in line 120 - 06/16/2016.

It should be noted that in the commented letter, the Federal Tax Service of Russia did not consider the question of whether it is possible to recognize an additional payment up to average earnings as part of the salary or is it a payment that is not part of the salary.

In accordance with Art. 129 of the Labor Code of the Russian Federation, remuneration for labor is recognized as remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments). Thus, in accordance with the clear definition of Art. 129 of the Labor Code of the Russian Federation, both a bonus (as an incentive payment) and an additional payment up to average earnings (as a compensation payment) can be recognized as remuneration.

Note that the Ministry of Finance of Russia allows to take into account the additional payment up to the average earnings for the period of sick leave, only if it is named in the collective and (or) labor agreement (see letter dated 05.18.2012 No. 03-03-06 / 1/254). Therefore, if the surcharge is indicated in these documents as part of the wage, then when it is paid, the date of income will be the same - the last day of the month for which the income was accrued.

If the withholding agent does not recognize the additional payment for the period of sick leave salary, then the procedure for reflecting this payment should be the same as indicated in the commented letter.

In the program "1C: Salary and personnel management 8" (rev. 3.0), an approach has now been implemented, according to which the additional payment for the period of sick leave is recognized as wages.

For what period should the sick leave for June be reflected if it is listed in July?

The procedure for filling out the calculation of 6-NDFL in this case is similar to the case of wages paid in the next month.

The only difference is that income in the form of temporary disability benefits is recognized on the date of payment of income, including by transferring it to a bank account (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation). The tax agent is obliged to withhold personal income tax upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation), and transfer it to the budget no later than the last day of the month in which the payment was made (

  • vacation pay for July, listed in June, - June.

    • According to the rules for filling out 6 personal income tax, the explanations of the Federal Tax Service appeared for the first time at the end of last year. This happened shortly after the publication of Order No. ММВ-7-11/450@ dated 10/14/2015, which approved the introduction of this new form reporting. Subsequently, not only theoretical, but also practical issues accumulated, so the information exchange between economic entities and government bodies became more intense. Work to improve legislation in this area is ongoing. The official opinion of the Federal Tax Service is expressed in the form of official letters.

    Currently, dozens of thematic documents have been published that deal with the IFTS 6 personal income tax. Quite often they make repetitions, additional clarifications. Therefore, it makes sense to study only the current, newest letters of the Federal Tax Service for 6 personal income tax. Let us consider in more detail No. BS-4-11 / 13984 @ dated 08/01/2016, in which answers are given to questions that arise when filling out this reporting form.

    Once again, no obligation to submit data was confirmed ( zero reports), if there is no subject of taxation. To be clear, we are talking not only about the lack of staffing and standard wages. An organization or individual entrepreneur can rent from a third party legal entity warehouse, pay rent. This money is income. They must be taken into account and brought in reporting for the Federal Tax Service 6 personal income tax. Links to specific articles and paragraphs are given. tax code”, according to which lawyers, foreign enterprises, persons involved in transactions with shares and securities. It is noted that in relation to these categories of tax agents, standard rules for registration and deadlines for submitting reports apply.

    The explanations of the Federal Tax Service on filling out 6 personal income tax will be useful when the organization uses settlement with its employee not in cash, but in kind. In this case, only the data on the date of registration of the transaction and the amount that is reflected in the accounting records are filled in, confirmed by the relevant primary documents.

    An example of filling out a form

    How to fill out 6 personal income tax: clarifications on individual items

    For the previous example, a semi-annual report of an individual entrepreneur was used. When considering the following questions, you can use it as a visual example. Here are explanations for filling in 6 personal income tax separate lines:

    • If in doubt when entering data on page 30, use the definitions of the codes. They are given in Order No. ММВ-7-11/387@ of the Federal Tax Service of the Russian Federation dated September 10, 2015.
    • This and other official letters from the IFTS on filling out 6 personal income tax confirm the need to enter only those incomes that are taxable. Errors arise due to confusion with form 2 of the personal income tax, in which all types of income really need to be indicated.
    • On page 80, all taxes (including on income in kind) that were not withheld as of the date the tax agent filled out the report are indicated on an accrual basis.
    • Tax explanations for 6 personal income tax clearly define the obligation to fill out reports by each separate subdivision tax agent. This requirement also applies to those situations where they submit reports to one tax office. The document form itself is created accordingly. In the corresponding column, only one OKTMO code is allowed.

    Correct filling out form 6 of personal income tax: explanations of the Federal Tax Service on difficult situations

    Let's look at the requirements for individual entrepreneur, which uses a simplified taxation scheme and simultaneously conducts trading activities in several areas of a large city. His stores employ hired salesmen who earn income. Explanations on 6 personal income tax from letter No. BS-4-11 / 13984@ dated 08/01/2016 accurately describe the order of correct actions:

    • Such an entrepreneur is a tax payer under the simplified tax system, so he submits reports at his place of residence.
    • If stores operate using UTII, they make transfers to the budget and pay taxes at the place of their activities.

    These clarifications on filling out form 6 of the personal income tax clearly determine the need for quarterly reporting to the relevant territorial bodies of the Federal Tax Service. Of course, this applies to other rules of law. In the absence of activities and income payments to individuals, it is not necessary to draw up empty documents in the form of 6 personal income tax.

    How to fill out 6 personal income tax, clarifications, samples - this and other information posted here will help organizations and private entrepreneurs carry out their activities without unnecessary difficulties. Regular updating of thematic data ensures their relevance.

    Explanations of the Federal Tax Service of Russia on the issue of filling out the calculation amounts of personal income tax, calculated and withheld by the tax agent in the form 6-NDFL.

    It is noted that section 1 of the calculation according to the specified form is filled in with a cumulative total for the first quarter, half a year, nine months and a year. Section 2 reflects those transactions that were made in the last 3 months of this reporting period.

    It is indicated how line 100 of section 2 "Date of actual receipt of income" is filled out. It is clarified that such a date is recognized as the last day of the month for which the taxpayer was accrued income for the performance of labor duties. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. When paying for vacations and sick leave the amounts of calculated and withheld tax are transferred no later than the last day of the month in which such payments were made.

    It is noted that the control ratios of calculation indicators in the form 6-NDFL (letter of the Federal Tax Service of Russia dated March 10, 2016 N BS-4-11 / 3852@) do not provide for the equality of the indicators of the amounts of calculated and withheld tax (lines 040 and 070 of section 1).

    Letter from the Federal Tax Service

    On filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent, in the form 6-NDFL

    Federal tax service reviewed an online appeal on the issue of filling in the calculation of the amounts of personal income tax calculated and withheld by the tax agent in the form 6-NDFL, and reports the following.

    In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code Russian Federation(hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration the calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation in the form 6-NDFL), for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450@ “On approval of the form for calculating the amounts of personal income tax calculated and withheld by a tax agent (form 6-NDFL), the procedure for its completion and submission, as well as the format for submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent, in electronic form.

    Section 1 of the calculation in the form of 6-NDFL is filled out on an accrual basis for the first quarter, six months, nine months and a year.

    In section 2 of the calculation in the form 6-NDFL, for the corresponding one, those transactions that were made in the last three months of this reporting period are reflected.

    Line 100 of Section 2 "Date of actual receipt of income" is filled in subject to the provisions of Article 223 of the Code, line 110 of Section 2 "Date of tax withholding" is filled in subject to the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Code, line 120 of Section 2 "Term for tax transfer » is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Code.

    In accordance with paragraph 2 of Article 223 of the Code, the date of actual receipt of income in the form of wages is the last day of the month for which the taxpayer was accrued income for the performance of labor duties in accordance with an employment agreement (contract).

    According to paragraph 4 of Article 226 of the Code, tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.

    At the same time, tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. When paying a taxpayer income in the form of temporary disability benefits (including allowance for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

    Thus, if employees for March 2016 were paid on April 11, 2016, and personal income tax was transferred on April 12, 2016, then the operation is reflected in section 1 of the calculation in the form 6-NDFL for the first quarter of 2016, while the right not to reflect operation in section 2 of the calculation in the form 6-NDFL for the first quarter of 2016. This operation will be reflected in the direct payment of wages to employees in the calculation in the form of 6-NDFL for the first half of 2016, as follows:

    • line 100 indicates 03/31/2016;
    • on line 110 - 04/11/2016;
    • on line 120 - 04/12/2016;
    • on lines 130 and 140 - the corresponding total indicators.

    The control ratios of the calculation indicators in the form 6-NDFL, sent by the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852@, do not provide for the equality of the indicators of line 040 "Amount of calculated tax" and line 070 "Amount of tax withheld" section 1 of the calculation according to the form 6-NDFL.

    Valid
    state councilor
    Russian Federation
    Grade 2 S.L. Bondarchuk