How to fill out the 6-NDFL declaration for the 1st quarter in 2021

Report form 6-NDFL must be filled out on new sample forms approved for use on March 26, 2021 (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/18 dated January 17, 2021). It must be borne in mind that the report for the 1st quarter is a report for the first three months of the year, including indicators on the income of individuals for this particular period (January February, March). The declaration for the 1st quarter is submitted to the Federal Tax Service no later than April 30 of the current year.

Report 6-NDFL, in addition to the Title Page, contains:

Section 1 reflects general indicators for the first quarter of 2021: indicates the total amount of personal income tax withheld from the income of individuals for 3 months;
Section 2 contains information about the dates and amounts of tax withheld for the first quarter, since the tax office will refer to these indicators for violations, if any.

What has changed in 6-NDFL since 2018

The components of 6-NDFL have not been changed. The report still contains:

Title page;
The first section, which provides general information;
The second section, which provides the dates and amounts of actual profit received and the tax deducted from it.

In the new form 6-NDFL from 2021, the following has been changed:

An updated barcode has appeared.
New lines and code values have been added to the cover page.
If the company is reorganized, the report must be filled out in a new order.
New code values have appeared for report submission locations.

Let's look at each of these changes in more detail.

Who submits and where?

All employers, that is, organizations and individual entrepreneurs that perform the functions of a tax agent in relation to individual employees, must report at the end of the 3rd quarter of 2021 using 6-NDFL.

You need to report on income and personal income tax from persons working under employment or civil law contracts.

In addition to organizations and individual entrepreneurs, these can be notaries, lawyers, heads of peasant farms, if they have hired staff.

The place of filing income tax calculations is the Federal Tax Service at the place of registration of the organization or individual entrepreneur.

Updated formation order

What are the changes to 6-NDFL in 2021?

In the principles of generating a report during the reorganization of a company, a precise sequence of actions has appeared:

Firms recognized as the largest taxpayers must indicate in the report the KPP and TIN at their location in accordance with the certificate of registration with the tax authority.
The company that is the legal successor must submit to the tax service at its location a new 6-NDFL 2021 for the last reporting period, as well as clarifying reports for the reorganized one, it must indicate the code value 21, and on top - the checkpoint and TIN of the successor company.
In the line “tax agent” you must enter the name of the reorganized legal entity or its branch.
The line “TIN / KPP of the reorganized company” indicates the details that the company received even before the reorganization procedure.
If 6-NDFL is not submitted for a reorganized company, then dashes are placed in the line intended to indicate the TIN and KPP of the reorganized legal entity.

How to fill out the form correctly - step by step procedure

The rules for filling out the 6-NDFL calculation are presented in this article, and here is a detailed filling out of each line of the report.

Below are only those filling out features that need to be taken into account when submitting reports for 9 months of 2021.

Title page

At the top, enter the TIN and KPP (for individual entrepreneurs, notaries, lawyers, heads of peasant farms) only the TIN.

In the “submission period code” field, you should indicate code “33”; this code can be found in Appendix 1 to the Procedure for filling out the 6-NDFL calculation. It corresponds to 9 months.

In the “tax period” field the year “2018” is entered.

Otherwise, the title page is filled out in the standard way, including:

Federal Tax Service code
name of the legal entity or full name of the individual entrepreneur;
OKTMO;
contacts;
information about the person who submits the report - the tax agent himself or a representative.

Section 1

In the first section of the 6-NDFL calculation, the data is reflected in summary form - the total amount of income and tax for the period from the beginning of the year is considered to be a cumulative total.

When filling out a report for 9 months of 2021, it is necessary to provide indicators for the period from the beginning of January to the end of September 2021.

That is, the amounts for the last 3 quarter must be added to the data indicated in the previous half-year report.

Features of filling out the first section of 6-NDFL when preparing reports for 9 months are given below.

Step-by-step completion of section 1:

010 – the tax rate is traditionally entered; if individuals have been paid income taxed at different rates since the beginning of the year, then section 1 is filled out separately for each.
020 – income accrued from January to September 2021 for all individuals; if there were no payments to employees in the last 3 months, then the indicator will simply repeat the value calculated for the half-year. This includes those amounts that, firstly, are subject to personal income tax, and secondly, the accrual date for which was included in the 9 months of 2021. Look specifically at the date of accrual, and not the payment of funds to individuals.
025 – the amount of dividends accrued in the first 9 months of 2018.
030 – the total amount of deductions provided for nine months. This indicator decreases the accrued income from line 020 during taxation. The total amount of benefits for all individuals is also entered.
040 – personal income tax, which is calculated from accrued income minus deductions. The indicator can be calculated by subtracting line 030 deductions from line 020 income and multiplying by the tax percentage rate from line 010.
045 – personal income tax on dividends, calculated as the rate multiplied by the accrued dividends from line 025.
050 - the line shows a fixed advance payment - these are the amounts of income tax paid by foreign workers on a patent on their own; the tax agent can reduce the personal income tax payable by the amounts of payments already paid by foreigners. If there were no such payments in the first 9 months of 2018, then 0 is entered in the field.
060 – the number of individuals to whom income was accrued in the period from January to September. If an employee is fired and then rehired or reinstated in the same reporting period, then he must be counted as one, since this is the same individual.
070 – personal income tax, which was withheld for the period from the beginning of January to the end of September 2021.
080 – personal income tax, which the tax agent could not withhold.
090 – personal income tax return, which was carried out within a nine-month period.

Line 070

In this section, it is important to correctly fill out line 070 in 6-NDFL, since the tax agent does not withhold personal income tax from all income.

For example, foreigners with a patent pay tax on their own; the employer does not need to withhold personal income tax from their income.

What is the value of line 070? Filling out line 070 in the first section must be done on a cumulative basis from the beginning of the year.

Personal income tax is withheld on the day the income is issued to the employee.

This rule does not apply to advance payments - wages for the first half of the month; in relation to this, personal income tax payments must be withheld from wages for the second half of the month.

The indicators on line 040 (calculated personal income tax) and 070 (withheld personal income tax) may differ. In 040 the tax is shown, which is calculated from the entire amount of accrued income, and in 070 only from those amounts that were paid in the last 9 months.

From the salary for the last month of the 3rd quarter (September 2018), personal income tax will be calculated in the 3rd quarter, and withheld only in October. Therefore, this tax will be included in line 040, but not in line 070.

Section 2

The indicators in this section of form 6-NDFL are given only for the last 3rd quarter. Typically, this section is the most difficult to fill out.

To register, you need to correctly determine three dates:

actual receipt of income;
tax withholding;
tax transfers.

At the same time, this should include those amounts for which the personal income tax payment deadline fell in the last quarter.

Actual date of receipt of income:

For an advance (salary for the first half of the month) - the last day of the month in which the advance was accrued;
For wages – similar to advance payment;
For other payments (sick leave, vacation pay, vacation compensation, dividends, severance pay) - the day of payment.

Tax must be withheld on the date when the money is given to the employee or transferred to his account. Personal income tax must be transferred on the same day or the next.

The first question that arises when filling out form 6-NDFL for 9 months is whether it is necessary to include the advance payment and salary accrued for June.

The date of actual receipt of such income is considered to be 06/30/2018; personal income tax is withheld on the date established as the deadline for paying wages for the second half of the month (from the 1st to the 15th). Personal income tax is transferred either on the day of deduction or the next. That is, the transfer date falls in the last quarter of 2021 (July), which means these amounts must be included in the calculation for 9 months.

This means that the first entry in the second section will be about the salary for June:

100 – date of actual receipt of income in the form of salary and advance payment for June – 06/30/2018;
110 – the day when income tax is withheld - on the day of payment of salaries for the second half of the month, for example, 07/05/2018;
120 – the day when the tax is transferred, if the withholding date is 07/05/2018, then the transfer deadline is 07/05/2018 or 07/06/2018;
130 – salary amount for June;
140 is the amount of tax withheld from it.

Next, data is entered for the period July-September 2021. Again, only data are shown for which the personal income tax payment deadline fell in the last quarter:

Sick leave accrued and paid in July-September 2018;
Salary for July, August.

There is no need to include wages for September, since the day of transfer of personal income tax from it will be in October, which does not belong to the reporting period of 9 months.

Vacation pay

The date of actual receipt of income in the form of vacation pay is the day they are paid to the employee - 3 days before going on annual leave.

The date of deduction of personal income tax from vacation pay is the day of payment.

The transfer period is the day of payment or the next day.

Thus, if an employee goes on vacation in June, vacation pay is paid in June 2021, then there is no need to show them in section 2 of the 6-NDFL calculation for 9 months.

If vacation pay is issued in July or August, then it must be included in the calculation for 9 months.

If vacation pay was paid in the last month of the 3rd quarter - September, then they also need to be included in the calculation for 9 months.

Example:

Vacation pay was issued on September 20.

The date of actual payment of income is 09/20/2018, the retention period is 09/20/201, the transfer deadline is 09/20/2018 or 09/21/2018.

How to fill out 6-NDFL for 9 months (due after the 3rd quarter of 2021):
Sample filling when only wages were paid - excel.
Sample when vacation pay is paid in August - excel.
Example of filling out sick leave - link.
Example of reflecting an advance payment - link.

Introduction of new code values for places of provision

Another change in 6-NDFL in 2021 was the introduction of new code values for filling out the line “at location” on the title page:

120 – at the place of residence of a private businessman;
124 – at the place of residence of the manager or participant of the peasant farm;
125 – at the lawyer’s place of residence;
126 – at the notary’s place of residence;
213 – at the place of registration as the largest taxpayer;
214 – by location grew. a company that is not recognized as the largest taxpayer;
215 – at the location of the legal successor, who is not recognized as the largest taxpayer;
216 – at the place of registration of the legal successor, who is recognized as the largest taxpayer;
220 – according to the location of the branch grew. companies;
320 – at the place of business of a private businessman;
335 – at the location of the branch. companies in Russia.

When to take it

Legal entities must submit calculations in Form 6-NDFL quarterly before the last day of the month following the reporting quarter. The annual report must be submitted by the first of April of the following year.

The report for 2021 will need to be submitted by the second of April 2021 (the first day falls on a Sunday, so the deadline has been postponed). This will need to be done using the updated form.

The deadlines for submitting 6-NDFL in 2021 are as follows:

For the 1st quarter – until May 3 of the current year;
For the 2nd quarter – until July 31 of the current year;
For the 3rd quarter – until October 31 of the current year;

For the 4th quarter – until April 1, 2021.

You can find out about other changes in accounting and tax legislation in our review article Changes in accounting and tax accounting in 2021.

Results

To fill out 6-NDFL for the 1st quarter of 2021, use the new form, approved. by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] Carefully fill out the cells of the title page if you are the legal successor of a reorganized company, and it has not submitted this calculation before the end of the reorganization. In addition, do not confuse the code for the place where the calculation is submitted - now the list of codes has expanded, and the code “212” has been replaced by “214”.

The structure of the calculation and the procedure for filling it out have not changed fundamentally. The above example of filling out 6-NDFL for the 1st quarter of 2021 will help you understand how to fill it out.

Sources:

Tax Code of the Russian Federation
Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

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Sample of filling out the 6-NDFL calculation for the 1st quarter of 2021

What has changed in 6-NDFL since 2018

Who submits and where?

Updated formation order