We analyzed the requests from our users regarding the new 6-NDFL report and found out that all questions are related mainly to filling out section II.

Kontur.Accounting expert Natalya Potapkina examines controversial issues in the 6-NDFL report and tells how the report is filled out in the service.

Let's start with what section 2 looks like in form 6-NDFL in Kontur.Accounting. After this, we will move on to the analysis of questions in this section.

Controversial points in section 2 of form 6-NDFL

Let us note right away: filling out section 1 is not difficult, and the data in it is indicated on an accrual basis. Problems appear only when filling out lines 070, 080, 090, since the data overlaps with section 2.

About the cumulative total

From the procedure for filling out the report, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@, it follows that the report is filled out on an accrual basis from the beginning of the year, including section 2. But the explanatory letters of the Federal Tax Service indicate that in section 2 you need to indicate data only for the last 3 months of the reporting period. When submitting a half-year report, this becomes important: section 1 will contain cumulative data from the beginning of the year, and section 2 will need to display data only for 3 months: April, May, June.

About what is not necessary to fill out

When filling out the report for the 1st quarter of 2016, it was not clear how to fill out section 2 if there were no payments during the last 3 months of the reporting period. The presence of this section was mandatory in the electronic report format, so it was necessary to fill out lines with zero income and tax values ​​and fictitious dates. The format has now been changed and Section 2 is not required to be completed. If there have been no payments for three months, section 2 should be empty.

About payment dates

There is no clear understanding of how and when (by what date) payments should fall into section 2.

In Kontur.Accounting, when the calculation is automatically filled out, the second section includes all payments accrued for 3 months, that is, those for which the date in line 100 falls in the last three months of the reporting period. The Federal Tax Service allows not to include in section 2 payments for which the date in line 110 is not included in these 3 months. For example, a salary for June paid in July.

We believe that this type of filling, in which section 2 includes all payments accrued for 3 months, is simpler and more transparent. In this case, the data in section 2 coincides with the data in section 1 and 2-NDFL, and users do not have additional questions about filling out lines 070, 080, 090 in section 1. And since the filling procedure and format of the electronic report do not provide for any restrictions, such filling is also considered correct.

Therefore, for transparency and ease of filling out 6-NDFL, we recommend that you first pay wages for the last month of the reporting period, withhold and transfer personal income tax, and then submit the report. In Kontur.Accounting, all data in the report will be filled in automatically.

About repeated payments

The filling order does not record the fact that if lines 100-140 for a specific payment fall into the second section of the report for one reporting period, they no longer need to be included again in the report for the next reporting period. For example, if the salary for March, paid in April, has already been reflected in the second section of the report for the 1st quarter, then the same data does not need to be included in the report for the half-year. We asked the Federal Tax Service employees about this and received confirmation. There is no official clarification on this issue yet, but we hope to receive it before the start of the reporting period.

About filling out a report when returning personal income tax

Difficulties arise with how to show the tax refund to the payer in the 6-NDFL report. What exactly is considered a return is also not clear. For example, is a negative tax amount resulting from a tax recalculation considered a refund? This situation may occur when providing deductions.

We have a conditional employee, his part-time salary is 5,000 rubles. He has a deduction for a child of 3,000 rubles, but in January the deduction was not issued. It was provided in February immediately for 2 months, and the excess tax withheld was returned to the employee.

January: salary 5,000 rubles, personal income tax = 650 rubles (no deduction provided)
February: salary 5000 rubles, personal income tax = (10000 - 6000) * 13% - 650 = -130 rubles (2 deductions provided)
March: salary 5000 rubles, personal income tax = (15000 - 9000) * 13% - 520 = 260 rubles

It is not clear whether to fill out a refund in the amount of 130 rubles in line 090 of section 1 in this case? Or in line 070 indicate 780 rubles (650 - 130 + 260) already taking into account the refund? How to fill out section 2 in this case?

At the moment, in the described case, in Kontur.Accounting, line 090 is not filled in; the recalculation is taken into account in line 070.

About the calculation of personal income tax from intersettlement payments

When calculating tax on payments during the inter-calculation period (for example, from vacation pay), it is not clear how to take these deductions into account. They are provided for the month as a whole, and when calculating only vacation pay at the beginning of the month, it is not yet clear whether they can be provided. This can lead in some cases to problems in filling out 6-NDFL.

On January 10, the employee was paid vacation pay in the amount of 10,000 rubles, a deduction for a child of 3,000 rubles was not provided, and personal income tax was withheld in the amount of 1,300 rubles (that is, 10,000 * 13%). At the end of the month, the salary was calculated in the amount of 1000 rubles, the tax was calculated as an accrual total, taking into account the deduction for the month as a whole

Personal income tax on all income = (11000 - 3000) * 13% = 1040 rubles.

In general, the tax for the month turned out to be less than what was already paid on vacation pay. We reflect this in the reporting:

In section 1, the value in line 040 is equal to the value in line 070 = 1040 rubles.

In section 2:

Vacation pay lines:
line 130 - write 10000
line 140 - write 1300

Salary lines:
line 130 - write 1000
line 140 - write -260

However, in the form of negative values ​​and conversions are not provided. This situation was not visible in 2-NDFL, since there is no monthly tax calculation, especially for individual payments. In 6-NDFL, this situation arose, but it is not clear how to properly handle the “minuses”. There have been no explanations regarding this situation from the Federal Tax Service yet.

Therefore, when filling out a report in our service, we recommend changing the amount of vacation pay tax in Section 2 so that the salary tax is not negative. In our case, we need to change 1300 to 1040.

Important: Form 6-NDFL will change

It is already known that the Federal Tax Service plans to optimize the filling out of form 6-NDFL. The Foundation’s specialists are developing changes to the form itself, the order of its completion, and making changes to the electronic format. The text of the amendments has not yet been published; until May 27, the department is waiting for proposals to improve the form.

We hope that after the changes, filling out the report will be simpler and clearer, and controversial issues will be resolved. If you have any questions, write to us. We will try to help!

Legal entities and entrepreneurs are required to submit reports to the tax office. But only correct filling out guarantees no questions from inspectors. Therefore, you need to be careful when filling out all the lines. The topic of our review is devoted to the question: how to reflect tax deductions in 6-NDFL.

What and how to reflect in the calculation

A tax deduction is an amount that reduces the income tax base, on the basis of which it is calculated for inclusion in the budget. In other words, it is able to reduce the tax burden of the payer.

The Tax Code provides for various deductions for payers:

• social;
• standard;
• property;
• professional;
• investment.

They are also reflected in 6-NDFL: amount of tax deductions individuals are recorded in line 030 with an accrual total. In this case, you must follow the rules for filling out the calculation part established by Tax Service Order No. MMB-7-11/450.

And Appendix No. 2 to Tax Service Order No. ММВ-7-11/387 approved codes informing about a specific type of tax deduction. Let's look at them in more detail.

When an employee cooperates with several companies, he has the right to apply for a deduction from one of them (of his choice).

How to reflect tax deductions in 6-NDFL

Let's talk about the most common deductions that appear in the calculation.

Social deductions

These are exemptions from the tax base provided for in Art. 219 of the Tax Code of the Russian Federation. They are due for the costs of training and certain types of treatment. Detailed information about the marks in 6-NDFL and their meaning is shown in the table.

Standard tax deductions in 6-NDFL

They are regulated by Art. 218 Tax Code of the Russian Federation. Designated like this:

Code	Meaning
104	Deduction provided to WWII participants, disabled people, junior medical personnel, etc. The full list is presented in subsection. 2 p. 1 art. 218 Tax Code of the Russian Federation.
105	Benefit for military personnel, persons who took part in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant and were seriously injured. For more details, see sub-clause 1 of clause 1 of Art. 218 Tax Code of the Russian Federation.
114	An employee has a child who has not reached the age of majority or is a full-time student (up to 24 years old)
115	Benefit given at the birth of a second child, as well as for a full-time student (up to 24 years of age)

When spouses, in addition to a common child, have children from different marriages, this common one is legally the third. It is subject to a standard tax deduction.

Property tax deduction 6-NDFL

It is marked with the following numbers (Article 220 of the Tax Code of the Russian Federation):

Such a deduction is also due to a taxpayer from whom the authorities purchased real estate for government needs. To receive a deduction, you will need to prepare a document confirming the corresponding right.

Other amounts outside of tax

They are specified in Art. 217 Tax Code. Some of them are in the table:

Also, line 030 may reflect a professional deduction (Article 221 of the Tax Code of the Russian Federation). It is for businessmen. In any case, you can count on 20% of your income.

EXAMPLE
The Globus company prepares reports to the tax office. The amount of deductions that reduce the tax base when calculating tax for 15 employees is 110,000 rubles. It must be indicated in the first section of the 6-NDFL report as shown in the figure:

Financial assistance in 6-NDFL: what is not reflected

In the calculation part of 6-NDFL, some types of payments are not shown. These include cash payments issued for the following reasons:

• providing assistance to family members of a retired or deceased employee;
• loss of a loved one or relative by an employee;
• natural disaster or force majeure, including the presence of seriously injured persons;
• terrorist events resulting in injury to an employee or members of his family.

Amount of tax deductions

Each type of deduction has a limited amount, which cannot be exceeded. Despite the fact that line 030 reflects the total amount for all individuals, it is quite easy to identify erroneous data entry (including an inflated amount of deductions).

There is a control ratio, non-compliance with which indicates an inflated amount of deductions: line 020 should not be less than 030. It is also possible to identify the unreliability of the entered information at the end of the year when submitting the 2-NDFL certificate.

EXAMPLE
Korolev received a gift worth 12,000 rubles from the company Alexandrit LLC. According to Art. 217 of the Tax Code of the Russian Federation, only a part is exempt from taxation - 4000 rubles. What marks need to be made in the calculation part of 6-NDFL?

Solution
On line 020 - indicate the amount of 12,000 rubles, and on line 030 - enter 4,000 rubles.

Alexandrite LLC is obliged to withhold income tax from Korolev from the amount of 8,000 rubles, which will be equal to 1,040 rubles. This value is included in line 040 of the document in question.

Tax deductions in form 6-NDFL, which are not in the order of the Federal Tax Service

Some amounts that reduce the tax base are not mentioned in Appendix No. 2 to Tax Service Order No. ММВ-7-11/387. For example, maternity benefits, compensation for dismissal of employees and others. So: such information is not entered in line 030.

What features to consider

The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.

Fill in the lines, including the amount of tax deductions in 6-NDFL(030), there are two ways (see table).

When filling out line 030, enter the appropriate numbers: indicate both rubles and kopecks. It is advisable to leave the remaining cells empty. The completed calculation can be brought to the tax office in person or sent by registered mail.

Since 2016, organizations and individual entrepreneurs concluding employment contracts with individuals must submit an additional report on the income of their employees. It also contains information about the taxes that are withheld from them. Form 6 personal income tax must be submitted quarterly.

Personal income tax of 13% is withheld from all income of employees who are tax residents of Russia. The responsibility for withholding and transferring funds to the budget rests with the employer. But sometimes a larger amount is actually transferred to the budget than it should be. There may be several reasons for this:

• technical error in calculation;
• unaccounted benefits for property deductions;
• income has been recalculated, for example, vacation pay;
• the status of the employee changed from non-resident to resident.

The employer must notify the employee of the amount excessively withheld from him within 10 days from the moment the error was discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation). In order for the tax amount to be returned to him, the employee must write a statement (paragraph 1, clause 1, article 231 of the Tax Code of the Russian Federation).

On a note! The legislation established a three-year period for this. The report begins from the day the overpayment is transferred.

How does a refund work?

After a person has submitted an application, the employer has 3 months to return the funds. The money is returned from the calculated personal income tax, which is withheld from employees, for the established 3 months.

If the accrued amount of personal income tax for a specified period is insufficient, reimbursement occurs through the Federal Tax Service. Within 10 days from the date of receipt of the corresponding request from the employee, the tax agent sends to the Federal Tax Service an application for the return of erroneously transferred amounts (paragraph 6, paragraph 1 of Article 231 of the Tax Code of the Russian Federation). Documents confirming the presence of errors in the transfers are attached to the application.

An employer may pay an employee an erroneously withheld amount from his own funds, and then receive it from the tax office.

When liquidating an enterprise, the citizen himself applies for an overpayment to the tax office, with an application and declaration 3-NDFL (paragraph 10, paragraph 1 of Article 231 of the Tax Code of the Russian Federation).

Reference! Withheld income tax at a rate of 30% for a resident of the Russian Federation is returned by the employee independently through the Federal Tax Service.

Form 6 personal income tax, return reflection

If such a situation arises, the accountant is faced with the question of how to correctly reflect the personal income tax return in 6 personal income taxes? You need to be guided by Section III of Appendix No. 2 to the Order of the Federal Tax Service dated October 14, 2015 N ММВ-7-11/450@. In the event of a refund of over-withheld tax, its amount will be reflected several times, on the following lines:

1. 070 – show personal income tax, including overpayment, withheld from the beginning of the year;
2. 090 – the refund of previously incorrectly calculated tax to the employee is reflected;
3. 140 – shows the amount of budget contributions accrued for the reporting quarter, which must be withheld from income.

The difference between lines 070 and 090 should correspond to the actual tax transferred. Both lines are filled in with a cumulative total from the beginning of the year.

Reflection of overpayment if the amount is returned in another period

When returned, personal income tax is reflected in line 090 in the reporting (tax) period in which it was transferred to the employee.

The employer has 3 months to do this, so sometimes the periods in which the overpayment was made and returned do not coincide. How to reflect the personal income tax return in 6 personal income tax in this case?

• 130 – 95 800;
• 140 – 12 454;
• 090 – 500;
• Let's look at an example. From Petrova V.N. in June of this year, a tax was withheld in the amount of 3850 rubles, instead of 3550. The overpayment amounted to 500 rubles. The error was noticed only the next month, when a new reporting period began. The employee was transferred the money in August. The employee's income for the 3rd quarter amounted to 95,800 rubles, withheld tax - 12,454 rubles. In fact, 11,954 rubles were transferred to the budget. (12,454 – 500). An example of filling out a form for 9 months by line:

070 – actual contributions to the budget that the tax agent has made since the beginning of the year, taking into account recalculation.

There is no need to submit an adjustment to the report for the previous period, but it is necessary to submit certificate 2 of personal income tax for the relevant employee.

Timely and correct reflection of the tax refund in the report will avoid suspicion on the part of the government body of incomplete payment of contributions to the budget by the enterprise.
Letter from the Federal Tax Service

No. BS-4-11/19483@ dated 10/13/2016

In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter - the Code), tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter - the calculation in form 6-NDFL ), for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by the order of the Federal Tax Service of Russia dated 10/14/2015 N ММВ-7-11/450@.

Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year. Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.

According to clause 3.3 of section 1 "Generalized indicators" of the Procedure for filling out the calculation in form 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@, the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Code , cumulatively from the beginning of the tax period is reflected on line 090.

If an organization (tax agent) recalculates the amount of vacation payments and, accordingly, the amount of personal income tax, then in section 1 of the calculation in Form 6-NDFL the total amounts are reflected taking into account the recalculation made.

According to the situation given in the letter, the amount of income paid to the employee was 200,000 rubles, the amount of withheld personal income tax was 26,000 rubles, and the amount of tax returned that was excessively withheld in previous periods on the basis of Article 231 of the Code was 1,000 rubles. At the same time, the tax agent transferred personal income tax in the amount of 25,000 rubles to the budget.

This operation is subject to reflection in section 2 of the calculation in Form 6-NDFL for the corresponding reporting period as follows: on lines 100 - 120 - the corresponding dates, on line 130 - 200,000, on line 140 - 26,000. In this case, the amount of tax returned by the tax agent in the amount of 1000 rubles, is subject to reflection on line 090 of section 1 of the calculation in Form 6-NDFL for the same corresponding reporting period.

Home → Accounting consultations → 6-NDFL Current as of: August 19, 2016 In a separate consultation, we discussed the procedure for returning excessively withheld personal income tax. How should a tax refund be reflected in 6-NDFL? We'll tell you in our material. When does the tax agent return the tax? If the tax agent withheld personal income tax from an individual’s income in a larger amount than required, the difference must be returned. To do this, you only need an application from an individual whose tax was excessively withheld (paragraph 1, clause 1, article 231 of the Tax Code of the Russian Federation). An individual learns about the overly withheld tax from a tax agent, who must report the fact of “miscalculation” within 10 days from the moment the error was discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation). When acquiring the status of a tax resident of the Russian Federation (Article 207 of the Tax Code of the Russian Federation), personal income tax in connection with recalculation is returned not by the tax agent, but by the tax inspectorate (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

How to reflect personal income tax return in 6-personal income tax

Under these circumstances, 6-NDFL must be completed as follows: Section 2:

• line 130 “Amount of income actually received” - 100,000;
• line 140 “Amount of tax withheld” - 13,000;
• lines 100-120 are the corresponding dates.

The amount of personal income tax returned must be indicated in section 1 of the 6-personal income tax calculation:

• on line 090 “Amount of tax returned by the tax agent” – 1,000.

Please note that the refunded tax is reflected in 6-NDFL for the reporting period in which the refund was made. If the tax agent recalculated vacation pay for September in October, then the returned over-withheld personal income tax must be shown on line 090 of section 1 of the annual calculation of 6-NDFL.

Reflection of tax refund in Form 6 personal income tax: how to do it correctly?

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The Federal Tax Service explained how to reflect the refund of overly withheld tax in 6-personal income tax

From this day no more than three months must pass before the employee receives the funds that were unduly withheld by the tax agent. Funds are collected from the amount of taxes that the tax agent is just going to pay to the tax office, since the return of funds from the local or federal budget is practically impossible. Essentially, an individual who applies for a refund of part of the withheld tax receives money from the taxes of other employees of the enterprise.

However, this outcome of events is only possible if the tax agent has sufficient funds. Otherwise, an individual entrepreneur will need to draw up an application and submit it to the tax office. This procedure will take much longer, so it is better to return the withheld tax from the company’s funds.

How to reflect a tax refund in 6-personal income tax: a short answer from the Federal Tax Service to a long question

Is it necessary to submit a blank 6 personal income tax Despite such possibilities, an individual must receive funds no later than three months after submitting the application. The Tax Code of the Russian Federation provides for a certain level of punishment for evading obligations to return over-withheld tax for individuals. The best solution to the problem is to return the overly withheld tax from the personal funds of the tax agent.

Info

Display in reporting Tax reporting has a specially designated place for displaying part of the tax that was excessively withheld from the income of an individual (line 090 in reporting). Failure to display this fact in a timely manner may lead to problems with tax inspectors. Inaccuracies in the tax paid and withheld lines will result in questions from the tax office.

We reflect the tax refund to the employee in 6-personal income tax

To favoritesSend by mail The personal income tax that you returned to the employee is reflected in line 090 of the calculation of 6-personal income tax for the period of return. The refund amount will not affect the indicators of section 2. For example, in October 2016, you had a personal income tax refund amount of 1,000 rubles. The employee’s income (salary) for September was 200,000 rubles, and the personal income tax withheld from her was 26,000 rubles.

Attention

Since 1,000 rubles are refundable, you transferred 25,000 rubles of tax. You will reflect all this in 6-NDFL for the year as follows:

• in section 1 on line 090, indicate 1,000 rubles;
• in section 2, lines 100 – 120, enter the appropriate dates; on line 130 – 200,000 rubles; on the line 140 – 26,000 rubles.

Filling out 6-NDFL in case of refund of over-withheld tax

What is the deadline for returning excess personal income tax? From the date of receiving an application from an individual, the tax agent has 3 months to return the excess tax withheld. The personal income tax is returned at the expense of the tax that the agent must pay to the budget, and it does not matter from whose income this tax was withheld. Those. The personal income tax can be returned to the employee at the expense of the tax to be transferred to the budget from the income of other employees.

How to show returned personal income tax in 6-NDFL The total amount of personal income tax returned by a tax agent in form 6-NDFL is shown on line 090 “Amount of tax returned by the tax agent” (Appendix No. 2 to the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/) . Excessively withheld tax was previously reflected in Section 2 of the Calculation, and was also indicated in Form 6-NDFL of the reporting period on line 070 “Amount of withheld tax.”

How to draw up and submit a calculation using Form 6-NDFL

Reporting Accounting If a tax agent has excessively withheld personal income tax amounts from an individual's income, then these amounts are subject to refund. About how to make a tax refund and how to reflect this operation in the calculation of 6-NDFL, the Federal Tax Service for the city of Moscow reported in a letter dated July 17, 2017 No. BS-4-11/ Tax refund By virtue of paragraph 1 of Article 231 of the Tax Code of the Russian Federation, excessively withheld by the tax the agent must return the personal income tax amount to the taxpayer based on his written application.

The refund is made at the expense of upcoming payments both for this taxpayer and for other taxpayers from whose income the tax agent withholds tax. The refund is made within three months from the date the tax agent receives the corresponding application from the taxpayer.

How to reflect personal income tax return in 6 personal income tax

Many accountants are concerned about the question of how to reflect the return of personal income tax in 6 personal income taxes. After the actual refund of the overly withheld tax, it is necessary to display this operation in tax reporting. At this stage, the specialist may have problems.
The content of the article

• 1 In what situations does a tax agent have to return previously withheld tax?
• 2 Deadlines for refunding over-withheld tax
• 3 Display in reporting

In what situations does a tax agent have to return previously withheld tax? When checking the amount of tax withheld from an individual's income, inaccuracies may be recorded. If the fact of an increase in the amount of tax has been recorded, then the tax agent must recalculate the costs and, if necessary, return to the individual the difference between the required and withheld tax.
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How to display refund in 6 personal income tax

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