We fill out 6 personal income taxes in 9 months. Is it necessary to provide a zero calculation?

This report is required to be prepared by personal income tax agents. Most often, they mean employers (clause 2 of Article 230 of the Tax Code of the Russian Federation) who pay salaries to staff. They can also be customers - companies and individual entrepreneurs who have paid income to performers under GPC agreements (contract, lease, etc.).

For more information about who should make the report, read the article “6-NDFL - who submits it and when?” .

And those who are not obliged to do this are described in the materials:

“The procedure for submitting 6-NDFL for individual entrepreneurs without employees” ;
“If there is no salary, is it necessary to submit a 6-NDFL report” .

The last day on which the Federal Tax Service inspectors will accept the report is the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). The deadline for submitting the annual form differs from the usual one and is set for April 1 of the year following the reporting year. If hour X turns out to be a weekend or holiday, the report can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). As for the deadline for submitting the calculation for 2018, it will not be postponed, because 04/01/2019 is Monday.

Read about how to check 6-NDFL for errors .

Has the 6-NDFL form been updated?

This question inevitably arises before the start of a new reporting campaign, and submitting 6-NDFL is no exception. This time, fortunately, there were no changes. The form was last edited by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18@ and became mandatory for use from March 26, 2018. We are renting it out for 2018.

If your company is the successor of a reorganized company, and the previous employer did not submit reports, you are required to report for the employees transferred “by inheritance”.

How to prepare the calculation of 6-NDFL during reorganization, see.

General rules for processing 6-NDFL

6-NDFL includes a title page and 2 sections. A distinctive feature of the report (when compared with 2-NDFL) is that the data in it is a summary and is not reflected separately for each person.

Let us recall the basic rules for generating a report:

We fill out the calculation for each OKTMO.
If filling out by hand, use only a blue, purple or black pen.
If we draw up a report on a computer, choose the Courier New font with a height of 16-18 points.
We fill the cells from left to right, and put dashes in the empty ones.
If there are no indicators, put 0 in the corresponding field.
We do not use double-sided printing; inspectors will not accept such a report.
We fill out the report with a cumulative total.
We take the indicators from the tax register.

IMPORTANT! If you don't keep tax records, you're at great risk. Their absence is recognized by the Tax Code of the Russian Federation as a very serious violation of the rules for accounting for income and expenses, which is punishable by a fine (Article 120 of the Tax Code of the Russian Federation).

Now let’s move on directly to filling out 6-NDFL line by line. We have prepared an example and that will help you cope with this task.

Explanations for section 1 of the report:

“Procedure for filling out line 70 of form 6-NDFL” ;
“Procedure for filling out deadline 040 form 6-NDFL” ;
“Procedure for filling out line 020 of form 6-NDFL” ;
“Procedure for filling out line 060 of form 6-NDFL” ;
“Procedure for filling out line 090 of form 6-NDFL” ;
“Procedure for filling out line 050 of form 6-NDFL” .

And here are the supporting articles for section 2 of the report:

“How to reflect the recalculation of vacation pay in form 6-NDFL?” ;
“Procedure for filling out line 130 in form 6-NDFL” ;
“Procedure for filling out line 120 of form 6-NDFL” ;
“Procedure for filling out line 100 of form 6-NDFL” ;
“How to correctly fill out section 2 in the 6-NDFL calculation?” ;
“Procedure for filling out line 140 of form 6-NDFL” ;
“Procedure for filling out line 110 of form 6-NDFL” .

On our website you will also find expert explanations on how to reflect in 6-personal income tax one-time bonuses, income in kind, sick leave, vacation pay and compensation for non-vacation leave, material benefits, property deductions, financial assistance, dividends and other mandatory information.

Use our assistant for filling out the 6-NDFL calculation, and you will be able to identify errors before sending the form to the tax authorities.

Is it worth taking zeros?

The answer to this question is not as clear-cut as it might seem. If we are guided by the Tax Code of the Russian Federation, then only tax agents “surrender” under 6-NDFL. That is, if there are no accruals, there seems to be no need for a report. And if there are accruals, then there can be no zero at all. The tax authorities themselves say the same thing.

However, in practice, various situations occur, and it is impossible to provide for all of them in the Tax Code of the Russian Federation. Thus, incorrect indication of OKTMO and KPP, even if there are payments to individuals, may entail the need to submit a zero 6-NDFL. Detailed explanations, as well as a sample zero, can be found in these materials:

“How to correctly correct OKTMO in the calculation of 6-NDFL?” ;
“The procedure for filling out form 6-NDFL with different OKTMO and checkpoints” .

In addition, you can take zero marks at will. This means that if you decide to prepare reports even without being a tax agent, Federal Tax Service employees will not be able to refuse to accept it.

We automate the work of filling out 6-NDFL

The reporting period is a busy time for accountants, and of course, you want to use every opportunity that will help reduce the time for preparing reports. Today there are many ways to automate not only the process of issuing 6-NDFL, but also its verification and sending. Find details about commercial and free solutions.

If you use 1C software, do not ignore the details of filling out 6-NDFL in different versions of this accounting program. Please note that in older versions of 1C, generating 6-NDFL may be problematic. you will also find the procedure for filling out the calculation using this famous accounting program.

Do you want to fill out 6-NDFL online? We recommend reading this publication. From it you will learn what advantages online payment processing provides, how to carry it out and what difficulties you may encounter.

Call now: 8 800 222-18-27

The difference between 6-NDFL and 2-NDFL

Let us immediately note that in addition to the legislative requirement for tax agents to submit Calculation 6-NDFL, they are still required to submit to the tax office Information on the income of individuals in form 2-NDFL in accordance with clause 2 of Art. 230 Tax Code of the Russian Federation.

6-NDFL and 2-NDFL - reports of completely different content.

Calculation form 6-NDFL for 2018

How to submit 6-NDFL

All tax agents with a staff of more than 25 people are required to submit quarterly and annual calculations of personal income tax amounts exclusively in electronic form using telecommunication channels. A new electronic version of form 6-NDFL can be prepared on our website.

Individual entrepreneurs and companies with fewer than 25 employees can exercise the right to submit payments in paper form.

Who submits the 6-NDFL report and where:

Tax agents - Russian organizations that have separate divisions, send the calculation of personal income tax amounts in relation to individuals who received income from such separate divisions to the tax authorities at their location;
Tax agents - organizations that are classified as the largest taxpayers, provide calculations of personal income tax amounts (including in relation to individuals who received income from separate divisions of these organizations):
- To the tax authority at the place of registration as the largest taxpayer.
- Or to the tax authority at the place of registration such taxpayer according to the relevant separate division(separately for each separate division).
Tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of UTII and (or) PSN, submit calculations of personal income tax amounts in relation to employees to the tax authority local his accounting in connection with the conduct of such activities;
The rest of the individual entrepreneurs with employees submit the calculation of 6-NDFL at your place of residence.

OKTMO in 6-NDFL

In the first editions, it was accepted that tax agents would have to generate 6-NDFL reports for the entire organization as a whole. Subsequently, changes were made that led to the fact that the OKTMO code became one of the essential details of the report and began to be indicated on the title page of the calculation. Thus, there was an obligation to prepare a report for each OKTMO separately. The same applies to checkpoint details. That is, the tax agent needs to generate as many reports as the number of OKTMO-KPP combinations exist in the organization.

Deadlines for filing 6-NDFL for 2019

Calculation of the amounts of personal income tax calculated and withheld by the tax agent in Form 6-NDFL for reporting periods 2019 year is submitted in the same way as for the periods of 2018. That is, quarterly, no later than the last day of the month following the reporting period:

6-NDFL for the 1st quarter of 2019 - until May 3, 2019 inclusive;
6-NDFL for the first half of 2019 - until July 31, 2019 inclusive;
6-NDFL for 9 months of 2019 - until October 31, 2019 inclusive;
6-NDFL for 2019 - no later than April 1, 2020.

How to fill out 6-NDFL

Procedure for filling out the Title Page

2.1. The title page (Page 001) of the Calculation form is filled out by the tax agent, with the exception of the section “To be filled out by a tax authority employee.”

2.2. The title page of the Calculation form indicates:
on the lines “TIN” and “KPP” - for tax agents - organizations - the tax agent identification number (TIN) and the reason for registration code (KPP) at the location of the organization are indicated in accordance with the Certificate of registration with the tax authority, and for tax authorities agents - individuals, the TIN is indicated in accordance with the Certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.
If the Calculation form is filled out by an organization that has separate divisions, the checkpoint at the place of registration of the organization at the location of its separate division is indicated in this field after the TIN;
on the line “Adjustment number” - when the tax agent submits the initial Calculation to the tax authority, “000” is entered; when submitting an updated Calculation, the correction number is indicated (“001”, “002”, and so on);
on the line “Submission period (code)” - code for the presentation period in accordance with Appendix No. 1 to this Procedure.
For liquidated (reorganized) organizations, in the line “Representation period (code)” the code of the presentation period is entered, corresponding to the time period from the beginning of the year in which the liquidation (reorganization) occurred until the day the liquidation (reorganization) was completed. For example, when liquidating (reorganizing) an organization in September of the corresponding tax period, the code “53” is entered in the specified line.
On the line “Tax period (year)” - four digits indicating the corresponding period (for example, 2016);
on the line “Submitted to the tax authority (code)” - the code of the tax authority to which the Calculation is submitted (for example, 5032, where 50 is the region code, 32 is the tax authority code);
on the line “At the location (accounting) (code)” - the code of the place of submission of the Calculation by the tax agent in accordance with Appendix No. 2 to this Procedure;
in the line “(tax agent)” the abbreviated name (if absent, the full name) of the organization is indicated in accordance with its constituent documents. The content part of the name (its abbreviation or name, for example, “School N 241” or “OKB “Vympel”) is located from the beginning of the line.
In relation to an individual recognized as a tax agent, the full name, first name, patronymic (patronymic is indicated if available) is indicated in full, without abbreviations, in accordance with his identity document. In the case of a double surname, the words are written with a hyphen. For example, Ivanov-Yuryev Alexey Mikhailovich;
on the line “Code according to OKTMO” - filled in by OKTMO of the municipality, taking into account the provisions of paragraph 1.10 of this Procedure;
on the line “Contact telephone number” - the telephone code of the city and the contact telephone number of the tax agent, by which, if necessary, reference information regarding the taxation of personal income, as well as the credentials of this tax agent, can be obtained;
on the line “On ___ pages with the attachment of supporting documents or their copies on ___ sheets” - the number of pages of the Calculation and the number of sheets of the document confirming the authority of the representative, if he submits or signs the Calculation;
on the line “I confirm the accuracy and completeness of the information specified in this calculation” - in the case of confirmation of the accuracy and completeness of the information in the Calculation form, the tax agent enters 1, in the case of confirmation of the accuracy and completeness of the information, the representative of the tax agent enters 2, and also indicates the last name, first name , patronymic of the person, name of the organization - representative of the tax agent;
on the line “Signature ________ Date” - signature, day, month number, year of signing the Calculation;
on the line “Name of the document confirming the authority of the representative” - the type of document confirming the authority of the representative of the tax agent.

2.3. The section of the title page “To be completed by an employee of the tax authority” contains information about the method of submitting the Calculation in accordance with Appendix No. 3 to this Procedure, the number of pages of the Calculation and the number of sheets of the document confirming the authority of the representative, if he submits or signs the Calculation, the date of its submission (reception) , the number under which the Calculation is registered, the surname and initials of the name and patronymic of the tax authority employee who accepted the Calculation, his signature.

Procedure for filling out Section 1 "Generalized indicators"

3.1. Section 1 indicates the sums of accrued income, calculated and withheld tax, aggregated for all individuals, on an accrual basis from the beginning of the tax period at the appropriate tax rate.

3.2. If the tax agent paid individuals during the tax period (representation period) income taxed at different rates, Section 1, with the exception of lines 060 - 090, is completed for each tax rate.
If the indicators of the corresponding lines of Section 1 cannot be placed on one page, then the required number of pages is filled in.
The totals for all bets on lines 060 - 090 are filled out on the first page.

3.3. Section 1 states:
on line 010 - the corresponding tax rate using which the tax amounts are calculated;
on line 020 - the cumulative total of accrued income for all individuals from the beginning of the tax period;
on line 025 - the amount of accrued income in the form of dividends generalized for all individuals on an accrual basis from the beginning of the tax period;
on line 030 - the sum of tax deductions generalized for all individuals that reduce income subject to taxation on an accrual basis from the beginning of the tax period;
on line 040 - the amount of calculated tax summarized for all individuals on an accrual basis from the beginning of the tax period;
on line 045 - the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period;
on line 050 - the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period;
on line 060 - the total number of individuals who received taxable income in the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.
on line 070 - the total amount of tax withheld on an accrual basis from the beginning of the tax period;
on line 080 - the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period;
on line 090 - the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, cumulatively from the beginning of the tax period.

The procedure for filling out Section 2 “Dates and amounts of income actually received and withheld personal income tax”

4.1. Section 2 indicates the dates of actual receipt of income by individuals and withholding of tax, the timing of tax remittance, and the amounts of income actually received and withheld tax generalized for all individuals.

4.2. Section 2 states:
on line 100 - the date of actual receipt of income reflected on line 130;
on line 110 - the date of tax withholding from the amount of income actually received reflected on line 130;
on line 120 - the date no later than which the tax amount must be transferred;
on line 130 - the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated in line 100;
on line 140 - the generalized amount of tax withheld on the date indicated in line 110.
If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100 - 140 are filled in for each tax remittance deadline separately.

Fines

New types of liability have been established for untimely, incomplete or unreliable information. There are fines for the most “forgetful”.

If an organization or individual entrepreneur fails to provide a payment within ten days, tax authorities may suspend transactions on the accounts of latecomers. But that's not all. Late reporting of 6-NDFL may become a reason for bringing the employer to administrative liability: a fine of one thousand rubles for each full and partial month from the date established for its submission.

Submission of unreliable 6-NDFL Calculations and (or) information on the income of individuals 2-NDFL entails a fine of 500 rubles. for each submitted document containing false information.

In this case, the employer is released from liability if he independently identifies errors and submits updated documents to the tax authority before the tax authority discovers that the information is unreliable.

Determining the date of actual receipt of income for the purpose of calculating personal income tax

Based on paragraph 1 of Art. 223 of the Tax Code of the Russian Federation for the purpose of applying Ch. 23 of the Tax Code of the Russian Federation, the date of actual receipt of income is defined as the day:

payment of income, including transfer of income to the taxpayer’s bank accounts or (on his instructions) to the accounts of third parties - when receiving income in cash;
transfer of income in kind - when received in kind;
payment by the taxpayer of interest on borrowed (credit) funds received, acquisition of goods (work, services), securities - upon receipt of income in the form of material benefits.

Exceptions to the above procedure for determining the date of actual receipt of income are contained in clauses 2 - 5 of Art. 223 Tax Code of the Russian Federation. In particular, when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).

Federal Law No. 113-FZ in paragraph 1 of Art. 223 of the Tax Code of the Russian Federation introduced new provisions that make it possible to resolve issues with the date of receipt of income; previously, regulatory authorities could give various explanations, which only confused tax agents. The current legislative framework defines the date of receipt of income on the received loan funds as the date of payment of interest on the loan (if the loan is interest-bearing), or the date of repayment of the borrowed funds (if the loan is interest-free). Since 2016, material benefits must be calculated on the last day of each month throughout the entire loan period. Accordingly, personal income tax should also be calculated on material benefits and transferred monthly - on the last day, regardless of whether the loan is interest-bearing or interest-free. Also, the last day of the month in which the corresponding advance report was approved will become the date of receipt of income on accountable amounts.

Complex questions and features of filling out 6-NDFL

Non-taxable income. If personal income tax is not calculated on an individual’s income, then data on such income does not need to be entered into the 6-NDFL report (for example, maternity benefits).

Postponement of the deadline for submitting the report. If the deadline for submitting new 6-NDFL calculations falls on a holiday or weekend, then the deadline will be automatically moved to the first working day following the non-working day.

If personal income tax could not be withheld. Send a message about the impossibility of withholding tax and the amount of tax not withheld to the tax authority before March 1 of the year following the expired tax period. Since after notification of the impossibility of withholding tax, the tax agent’s obligation to withhold personal income tax ceases, clause 2 of Art. 231 of the Tax Code of the Russian Federation, which instructs tax agents to collect debts from individuals until they are fully repaid.

Accounting for bonuses. Monthly bonuses and bonuses paid for another period (quarter, year) must be taken into account in 6-NDFL in different ways (for more information, see letter of the Federal Tax Service of the Russian Federation dated January 24, 2017 No. BS-4-11/1139@).

Payment of wages at the beginning of the next reporting period. What to do in the case when employees’ wages for March 2018 were paid on 04/11/2018, and personal income tax was transferred on 04/12/2018? Reflect such an operation in section 1 of the calculation in Form 6-NDFL for the 1st quarter of 2018. At the same time, you have the right not to reflect the transaction in section 2 of the calculation in Form 6-NDFL for the 1st quarter of 2018. Since you will reflect this operation when directly paying wages to employees in Calculation 6-NDFL for the first half of 2018 (see letter of the Federal Tax Service of Russia dated March 15, 2016 No. BS-4-11/4222@).

Filling out individual lines for the 6-NDFL calculation. Line 100 of section 2 “Date of actual receipt of income” of the calculation in form 6-NDFL is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation. Line 110 of Section 2 “Date of tax withholding” is filled out taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation. Line 120 of Section 2 “Tax Transfer Deadline” is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation (see letter of the Ministry of Finance of Russia dated 01.02.2017 No. 03-04-06/5209).

Sickness benefit, accrued for December 2017, but paid on January 19, 2018. Reflect such income in sections 1 and 2 of Calculation 6-NDFL for the 1st quarter of 2018. In section 2 of the calculation in form 6-NDFL for the 1st quarter of 2018, enter this operation as follows: on line 100, indicate 01/19/2018, on line 110 - 01/19/2018, on line 120 - 01/31/2018, on lines 130 and 140 - the corresponding total indicators (see letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11/1249@).

All tax agents submit 6-NDFL calculations starting from the 1st quarter of 2016. This form was adopted for more efficient control by tax authorities over the accrual and withholding of personal income tax (order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450). In October, tax agents submit the Calculation for 9 months, so the question of how to fill out the 6-NDFL for the 3rd quarter of 2016 is especially relevant now.

In this article we will look at what difficulties you may encounter when filling out form 6-NDFL, and we will also look at an example of Calculation for 9 months.

Filling out 6-NDFL for the 3rd quarter

The following deadlines have been adopted for submitting Calculation 6-NDFL to the Federal Tax Service:

for 1 quarter, half a year and 9 months - until the last day of the month following the expired quarter,
per year - until April 1 of the following year.

If 25 or fewer people received income from an agent in the reporting period, then it is allowed to submit 6-NDFL on paper, otherwise electronic submission is required. Tax agents, having separate divisions, must submit 6-NDFL for each of them separately, and it does not matter whether they are all registered with the same Federal Tax Service or in different ones (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984 ).

Composition of form 6-NDFL - Title and two sections. Section 1 is generalized tax indicators, and Section 2 is the amount of actual income and withheld personal income tax by date.

Data in 6-NDFL is entered on an accrual basis. Detailed instructions for entering indicators into the Calculation are contained in the Procedure for filling out 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450. The title page does not cause any particular difficulties when filling out, but we will consider the remaining sections in more detail.

In Section 1 6-NDFL:

Lines 010-050 are filled out for each personal income tax rate separately. If the data entered in these lines does not fit on one page, the number of pages that is necessary is filled in.
The indicators of lines 060-090 summarized from the beginning of the year are reflected only on the first page of Section 1, if there are several such pages.
If dividends were paid to individuals, they are included in the total taxable income on line 020 and allocated in line 025. Similarly, the amount of “dividend” tax is included in the total amount of personal income tax on line 040 and allocated in line 045.
On line 030, tax deductions are indicated in total (Articles 217 and 218 of the Tax Code of the Russian Federation).

Section 2 6-NDFL:

Lines 100-140 include not only the amounts of actual income and personal income tax, but also the dates of the corresponding transactions.
The date of receipt of income in line 100: the last day of the month - for salaries, the day of payment - for vacation payments and sick leave.
On line 110 - the day when the income was paid to the individual, which is also the day the tax was withheld.
The deadline for paying personal income tax in line 120 is the next day after the income is transferred to the individual, and for vacation pay and sick leave - the last day of the month of their payment. If these days coincide with weekends, then payment is transferred to the working day following them.
In line 130, you must indicate the income received for the month, without reducing it by tax deductions, if any were provided (letter of the Federal Tax Service dated June 20, 2016 No. BS-4-11/10956).
The amounts of personal income tax withheld in line 140 must be indicated in full, and it does not matter whether it was transferred or not.

Please note: although Form 6-NDFL is filled out for 9 months on an accrual basis, the tax withheld in the previous two quarters is not reflected in Section 2. At the same time, the indicators of the 1st and 2nd quarters are included in the general indicators of Section 1.

In August, the Federal Tax Service of the Russian Federation explained how to show in 6-NDFL a salary accrued in one quarter and paid in the next. For example, if September’s salary was paid in October, then in the Calculation for 9 months it should be included in income on line 020, and the tax on it should be included in personal income tax on line 040.

This amount is not included in the withheld or unwithheld tax on lines 070 and 080. In Section 2 of the calculation for 9 months, the September salary will not be reflected at all. But when preparing 6-personal income tax for 2016, the salary and personal income tax for September must be indicated both in line 070 and in Section 2 (letter of the Federal Tax Service of the Russian Federation dated 08/01/2016 No. BS-4-11/13984).

6-NDFL for 9 months. Sample filling

Here is an example of filling out 6-NDFL for 9 months:

Volna LLC accrued income to individuals in the amount of 2,650,600 rubles for 9 months of 2016, of which 46,600 rubles were dividends. The amount of deductions provided for 9 months is 95,650 rubles. The tax at a rate of 13% amounted to 332,144 rubles. The June salary (217,500 rubles) was transferred on July 5, personal income tax for June - 27,911 rubles. Salaries for September were paid to Volna employees on October 5. Personal income tax for September – 36,904 rubles.

In this case, 6-NDFL for 9 months, an example of which is posted here, will be filled out line by line as follows:

020 – total income is 2,650,600 rubles (this includes September’s salary).

030 – tax deductions - 95,650 rubles.

040 – total amount of personal income tax (including salary for September) is 332,144 rubles.

025 – we allocate the amount of dividends paid to 46,600 rubles.

045 – we allocate personal income tax on dividends - 6,058 rubles.

070 – all personal income tax withheld minus the calculated amount from the September salary – 295,240 rubles.

Section 2 of Form 6-NDFL for the 3rd quarter of 2016 includes the amounts of June income and tax:

130 – salary for June – 217,500 rubles, while the date on line 100 is 06/30/2016.

140 - Personal income tax from the June salary - 27,911 rubles, the tax withholding date in line 110 is 07/05/2016.

Income and personal income tax listed for July and August are included with actual dates.

The September salary and personal income tax will not be included in Section 2, but later they need to be included in Section 2 of the annual 6-personal income tax.

Calculation in form 6-NDFL for the calendar year is submitted no later than April 1 of the year following the reporting year. Therefore, based on the results of 2018, the report must be submitted no later than 04/01/2019 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

How to fill out form 6-NDFL

Let us remind you that the Calculation in form 6-NDFL (approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@) is filled out on an accrual basis.

The composition of the sections of form 6-NDFL has not changed:

Title page (Page 001);
Section 1 “Generalized indicators”;
Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The amounts of personal income tax withheld in the 1st, 2nd or 3rd quarters will not be reflected in Section 2 of the Calculation for 2018. And this is despite the fact that form 6-NDFL is filled out with an accrual total. The amounts of withheld tax in the 1st, 2nd or 3rd quarters are given in Section 2 of the Calculations only for the 1st quarter, half a year and 9 months, respectively. In the Calculation for the year, these amounts will be included exclusively in the indicators of Section 1.

You can read about the basic requirements for filling out form 6-NDFL in.

6-NDFL for 2018: example of filling

At the same time, in section 1, the amounts of advance payment and salary for December, as well as calculated tax, are given, because the tax calculation dates fall in 2018. At the same time, line 070 “Amount of tax withheld” of Section 1 for 2018 will additionally reflect the salary tax withheld in 2018 for December 2017 in the amount of 71,329 rubles.

Consequently, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1 in the report for 2018, a difference is formed in the amount of 4,105 rubles (75,434 - 71,329), which was formed from:

Personal income tax withheld in 2018 from wages for December 2017 in the amount of 71,329 rubles;

Personal income tax calculated but not withheld as of December 31, 2018 in the amount of 75,434 rubles from the salary for December 2018.

To check the correctness of filling out form 6-NDFL, you can use.

In the article you will find an example of filling out 6-NDFL for 9 months of 2018 in various situations, a current form, a table of deadlines for submitting calculations, as well as useful services that will help you report to the tax office.

Attention! The following will help you report correctly and in a timely manner:

Calculation according to form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:

6-NDFL online

Who is required to report?

Persons who are tax agents for cash and in-kind payments within the framework of labor relations and under civil-process agreements are required to submit Calculation 6-NDFL for 9 months. These include:

Companies and their divisions.
Individual entrepreneurs.
“Self-employed” persons (privately practicing notaries, lawyers, arbitration managers, etc.) who operate without hiring employees.

individuals with whom the company has entered into employment contracts (labor relations);
individuals who provided services or performed work in accordance with GPC agreements;
persons who have exclusive rights to intellectual property under licensing agreements or contracts for the alienation of rights.

Form 6-NDFL for 9 months

The Federal Tax Service approved paper and electronic forms, as well as the procedure for filling them out, by order dated October 14, 2015 No. ММВ-7-11/450. Since March 26, 2018, an updated form has been in effect (Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18@).

As a general rule, submission of 6-personal income tax, including for 9 months of 2018, is carried out electronically via the Internet. For the paper format, there is only one case: if during the reporting or tax period the number of individuals to whom the company, as a tax agent, transferred income is less than 25.

Form 6-NDFL looks like this:

Sample 6-NDFL for 9 months

The Calculation includes the title page and sections 1 and 2. When filling out 6-NDFL, take into account the general rules established for calculations and tax returns:

Cells of total indicators are subject to mandatory filling. When there is no value, set “0”.
Alphabetic and numeric values are entered into cells from left to right.
In unfilled (right) cells, dashes are made.
Page numbers are given in order: “001”, “002”, “003”, etc.
Values containing kopecks cannot be rounded to rubles. They are entered with pennies.

The calculation is completed as follows:

Features of filling: title page

In the “TIN” field, you must indicate the number that the Federal Tax Service assigned to the company, individual entrepreneur or “self-employed” person.

The “Checkpoint” field is intended for legal entities. They indicate either their checkpoint or the code of their separate unit.

The “Adjustment number” field is intended for the following values:

“000” (if the Calculation is submitted for the first time);
"001", "002", etc. (if they submit an adjusted Calculation).

In the “Reporting period (code)” field you need to enter:

“21” - for 6-personal income tax for the 1st quarter;
“31” - for 6-personal income tax for the 2nd quarter (half year);
“33” - for 6-personal income tax for the 3rd quarter (9 months);
“34” - for annual 6-personal income tax.

In the “Tax period (year)” field, enter the year of the reporting period.

The field “Submitted to the tax authority (code)” is intended for the code of the Federal Tax Service, which receives the reports. The code can be found using the service:

In the field “At location (accounting) (code)” you should indicate:

“214” - when submitting the Settlement at the location of the company;
“120” - when submitting the Calculation at the place of registration of the individual entrepreneur;
“213” is a code for the largest taxpayers.

In the “Tax Agent” field, you must indicate the short name of the legal entity or the full name of the individual entrepreneur/“self-employed” person.

... section 1

When we fill out 6 personal income taxes for 9 months, the indicators in section 1 must be given on an accrual basis from the beginning of the year (from 01/01/2018 to 09/30/2018).

Section 1 must be drawn up for each personal income tax rate applied by the tax agent (13%, 30%, etc.). Wherein:

line 010 is for the tax rate;
020 - for the amount of income of individuals;
025 - for the value of dividends;
030 - for the deduction amount;
040 - for the amount of personal income tax on income;
045 - for tax on dividends.

Lines 060 - 090 only need to be filled in once. They indicate:

060 - number of people who received income;
for 070 - withheld personal income tax;
on 080 - personal income tax, which could not be withheld;
according to 090 - returned personal income tax in case of excessive withholding and when the status of the recipient of income changes from a non-resident to a resident of the Russian Federation.

... section 2

Section 2 is intended to indicate the dates and amounts of income received, dates of personal income tax withholding, its amounts and deadlines for payment to the budget. When filling out 6-NDFL for 9 months of 2018, you should take this into account.

Each date of payment of income must correspond to only one personal income tax amount.
Grouping of transactions in accordance with personal income tax rates is not required. They are presented in chronological order.
In the Calculation, you must indicate the amounts of income received by a person and personal income tax withheld from him, which relate to the last 3 months.
If the payment of several incomes was made on the same day, but the dates of transfer of personal income tax to the budget are different, then fill in additional lines (100 - 140). In Part 6-NDFL for 9 months of 2018, the indicators for the period from July to September are given:

line 100 is intended for entering the dates of receipt of income;
110 - personal income tax withholding;
120 - deadline for payment of personal income tax to the budget, given in line 100;
130 - the amount of income, taking into account personal income tax, received on the day indicated in line 100;
140 - the amount of personal income tax that was withheld on the day given in line 110.

The BukhSoft program will help you create the correct payment slip for free. To make a personal income tax transfer, simply click on the button below:

Prepare a personal income tax payment

Example of filling out 6-NDFL for 9 months of 2018 regarding salary

In practice, the final calculation of salary payments for June is made in July. This operation is shown in section 2 Calculations.

Example

The company made final payments to its employees for monthly salaries on the 3rd day of the following month (for June - July 3). The accountant filled out the following dates in section 2 of 6-NDFL for 9 months of 2018:

on line 100 – 06/30/2018;

110 – 03.07.2018;

120 –04.07.2018.

Example 6-NDFL for 9 months of 2018 on sick leave

September 30, 2018 – Sunday. Therefore, the reflection in the calculation of personal income tax payment on income in the form of sick leave has a number of features. Let's look at an example.

Example

The company paid its employee sick leave on September 30, 2018. This Sunday. Therefore, this operation does not need to be reflected in 6 personal income taxes for 9 months of 2018. It is indicated in the Calculation for the year:

on line 100 – 09/30/2018;

110 – 30.09.2018;

120 – 01.10.2018.

6-NDFL for 9 months: vacation payments

Section 2 of 6-NDFL for 9 months for 2018 reflects vacation pay, which was accrued in the second quarter and paid to employees in the third quarter.

Example

The employee goes on another paid vacation on June 25, 2018. The accountant accrued vacation pay to him in June, and paid him on July 20, 2017. In 6-NDFL for 9 months, the amount was reflected as follows:

on line 100 – 07/20/2018;

110 – 20. 07. 2018;

120 – 31. 07. 2018.

Filling out 6-personal income tax for 9 months: bonuses

This case also has its own characteristics. Let's look at examples.

Example

On July 20, 2018, the company paid outstanding employees bonuses for the second quarter. Section 2 indicates the dates:

on line 100 – 07/20/2018;

110 – 20. 07. 2018;

120 – 23. 07. 2018.

Production bonuses paid every month are classified as wages. The date of their receipt is considered to be the last day of the month.

Example

On July 7, 2018, the company paid its employees bonuses for June. The accountant reflected them in section 2 of the Calculation:

on line 100 – 06/30/2018;

110 - 07. 07. 2018;

120 - 08. 07. 2018.

Deadline for submitting 6-NDFL

The calculation is quarterly. They submit it to the Federal Tax Service no later than the last day of the month that follows the reporting period. The annual 6-NDFL must be reported no later than April 1 of the following year.

Table. Deadlines for submitting 6-NDFL in 2018

Please note: if the deadline falls on a weekend or non-working holiday, you can report on the next working day.

Responsibility for violation of deadlines

Such a violation provides for tax liability for legal entities and administrative liability for company officials. For late delivery the fine is set at 1000 rubles. for each full or partial month of failure to submit the Calculation. It begins to count from the end of the deadline date to the day the IFTS Calculation is received. The fine can be issued within 10 working days (that is, before the desk tax audit is completed).

Failure to submit 6-NDFL may lead to blocking of the company's current account within 10 days from the date on which the deadline for submission has expired.

For officials, liability is set in the range from 300 to 500 rubles.

Zero 6-personal income tax for 9 months 2018

If a company did not make payments to individuals during the reporting period and did not calculate personal income tax from them, it has the right to submit a zero 6-personal income tax to the INFS. Indeed, in this case, she does not perform the duties of a tax agent.

But you should notify the Federal Tax Service about this by sending it a corresponding letter in any form (see sample above).

Thus, the company eliminates the risk of blocking its current account. Otherwise, tax authorities may “forget” about releasing her from her duties as a tax agent.

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