The procedure for filling out 6-NDFL when recalculating standard deductions

array(49) { ["ID"]=> string(5) "35728" ["~ID"]=> string(5) "35728" ["NAME"]=> string(88) "How to fill out section 2 Form 6-NDFL, if the amount of the standard deduction is greater than the amount of income? [“~NAME”]=> string(88) “How to fill out section 2 of form 6-NDFL if the amount of the standard deduction is greater than the amount of income?” ["IBLOCK_ID"]=> string(2) "36" ["~IBLOCK_ID"]=> string(2) "36" ["IBLOCK_SECTION_ID"]=> NULL ["~IBLOCK_SECTION_ID"]=> NULL ["DETAIL_TEXT" ]=> string(5115) » Line 130 of section 2 of the calculation in Form 6-NDFL indicates the generalized amount of income actually received (without subtracting the amount of withheld tax). This is directly provided for in clause 4.2 of the Procedure for filling out the calculation, approved. by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] At the same time, it is not entirely clear from the Procedure what amount to indicate on line 130 if the amount of the standard deduction is greater than the accrued income.

Having considered this issue, the Federal Tax Service of Russia, in a letter dated August 5, 2016 No. BS-4-11/14373, explained that in this case it is necessary to indicate the amount of income paid. For example, on May 5, 2021, an employee was paid income for performing work duties in the amount of 6,750 rubles, while the amount of standard tax deductions provided for children exceeds the amount of the income itself.

This amount in section 2 of the 6-NDFL calculation is reflected line by line as follows:

• 100 – 05.05.2016,
• 110, 120 – 00.00.0000,
• 130 – 6 750,
• 140 – 0.

The tax department has already expressed a similar opinion earlier; for more details, see the news.

These clarifications are supported in accounting solutions "1C:Enterprise 8".

For the procedure for filling out the 6-NDFL calculation, see the reference book “Reporting on personal income tax.”

What are standard deductions called and why are they recalculated?

Standard deductions (SD) are:

• established by art. 218 of the Tax Code of the Russian Federation, amounts that reduce the income received by an individual when determining the tax base for personal income tax;
• one of the types of tax deductions (along with social, property, etc.) used in calculating personal income tax.

Are deductions applicable when calculating other taxes? You will find the answer in the material “What are VAT tax deductions?” .

To receive SV, you must:

• receive income taxed with personal income tax at a rate of 13% (persons receiving only income exempt from personal income tax, or only income from dividends, or income taxed at other rates cannot apply for SV);
• be a resident for personal income tax purposes (stay in our country for more than 183 days for 12 consecutive months).

Indicated in Art. 218 of the Tax Code of the Russian Federation, deductions are fixed - established by tax legislation in fixed amounts depending on the category of taxpayer:

• 3,000 rub. — for Chernobyl victims, disabled people of the Second World War, etc.;
• 500 rub. — for heroes of Russia, former prisoners of concentration camps, etc.;
• 1,400, 3,000, 6,000, 12,000 rub. - “children’s” deductions.

Read about how to get a “children’s” deduction here .

It should be noted that receiving SV is an employee’s right:

• which he may not use or apply for it not from the beginning of the calendar year;
• which cannot be used in the absence of supporting documents and an application from the potential recipient of the deduction.

A sample application for a standard deduction can be downloaded here.

These reasons may serve as a reason to recalculate the SV. In addition, the need for recalculation may arise in other cases - for example, if an employee acquired resident status during the year or an error was identified in the calculations.

We will tell you how to reflect the fact of recalculation of deductions in 6-NDFL in the next section.

Since 2021, form 6-NDFL has been radically updated by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

ConsultantPlus experts in their review spoke in detail about the main changes in the 6-NDFL report from 2021. If you do not have access to the K+ system, get a trial demo access for free.

Financial assistance in 6-NDFL: what is not reflected

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: the amount of tax deductions for individuals is recorded in line 030 with a cumulative 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.

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.

Also see “Social deductions for personal income tax in 2021: what you can count on.”

Also see “What tax deductions are made for a child.”

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.

Also see: Income Tax on Selling a Car.

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

Also see “Filling out Section 1 in 6-NDFL”.

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.

Also see “Personal income tax on financial assistance”.

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. 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.

Also see “Calculating Income Tax”.

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.

In the situation under consideration, the amount of tax deductions from the beginning of the tax period exceeds the amount of income received by the taxpayer for the same period, taxed at a rate of 13 percent (clause 1 of Article 224 of the Tax Code of the Russian Federation). This means that the taxpayer does not have a personal income tax base (the amount of calculated tax is zero).

There is no need to say that the operation has not yet been completed in order to take advantage of the explanations of the Federal Tax Service of Russia and not reflect the indicated income on line 130 in the period of actual payment of wages to the employee due to the lack of the amount of withheld tax.

According to clause 4.1 of the Procedure, section 2 of Form 6-NDFL indicates the dates of actual receipt by individuals of income and withholding of tax, the timing of tax transfer and the amounts of actually received income and withheld tax generalized for all individuals, and, as the tax service explains, only those transactions which were produced in the last three months of this reporting period.

In this connection, “carrying forward” transactions (for example, salaries for March, June, September, December) are reflected in this section in the reporting period in which they were completed (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663 , dated 03/23/2016 No. BS-4-11/, dated 02/25/2016 No. BS-4-11/, dated 02/12/2016 No. BS-3-11/).

For example, if income in the form of wages for June was paid in July and the tax on this income was paid in the same month, such a transaction does not need to be reflected in section 2 of form 6-NDFL for the six months. Controlling authorities, as a rule, speak specifically about the tax agent’s right not to reflect the specified transaction in the payroll period, without indicating the mandatory nature of such an order.

Example

The employee has four children. His salary is 8,500 rubles, and the deduction amount is 8,800 rubles. (1400 1400 3000 3000) (subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). Thus, the amount of the employee’s salary is less than the amount of tax deductions.

In lines 020 and 130 of the 6-NDFL calculation, it is necessary to indicate the amount of income received by the taxpayer (accrued salary), regardless of the amount of tax deductions to which the employee is entitled, and regardless of the fact that there is no taxable amount (base) in this case, as there is no withholding tax.

This means that when calculating 6-personal income tax for 9 months, it is necessary to indicate the amount of income received by the taxpayer (in our case, wages) as follows:

• in line 020 - 76,500 rubles. (RUB 8,500 x 9 months on an accrual basis from the beginning of the tax period) (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• in line 130 - 8500 rub. (salary in accrued amount paid on each specific date).

And lines 040 and 140, which reflect the amount of calculated and withheld personal income tax, respectively, in relation to this income will be equal to zero (indicate “0”) (clause 1.8 of the Procedure).

This is to some extent confirmed by the tax service, which notes that line 130 indicates, in particular, the amount of the employee’s income for performing work duties (without subtracting the amount of withheld personal income tax), which is established by the employment contract (letter of the Federal Tax Service of Russia dated 05.08.2016 No. BS-4-11/, dated 06/14/2016 No. BS-3-11/).

The amount reflected on line 030 of 6-NDFL cannot exceed the amount of income received by the taxpayer and reflected on line 020.

Note that for line 130 there are no control relationships (including intra-document ones) provided.

Line 030 “Amount of tax deductions” is filled in according to the code values ​​of the taxpayer’s types of deductions (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/; letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/).

If the amount of tax deductions in a tax period turns out to be greater than the amount of income for which a tax rate of 13 percent is provided (clause 1 of Article 224 of the Tax Code of the Russian Federation) subject to taxation for the same tax period, then in relation to this tax period the tax base is assumed to be equal to zero (paragraph 3, clause 3, article 210 of the Tax Code of the Russian Federation).

Despite the fact that this norm refers to the tax period (year), the principle of reporting deductions that do not exceed the amount of income is retained within the tax period when calculating personal income tax (by month). That is, the deduction amount should not exceed the corresponding amount of income. So, for example, when filling out a 2-NDFL certificate, in the “Deduction Amount” field, reflect the amount of the deduction, which should not exceed the amount of income indicated in the corresponding column “Amount of Income” (Section V of the procedure for filling out the 2-NDFL form, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/).

An employee is late with documents: how to recalculate deductions and reflect personal income tax

If an employee has the right to standard tax deductions (for example, “children’s”), but did not take care to provide supporting documents in a timely manner and (or) delayed submitting the application, the deduction will not be provided to him.

As a result, he loses his money, since personal income tax will be withheld from his income in large amounts.

However, an employee can easily correct this situation by asking his employer for standard deductions.

The employer must:

• start providing standard deductions from the month in which the entire package of supporting documents and the application for deduction are submitted to the accounting department;
• recalculate deductions from the beginning of the year.

In this case, it will be necessary to take into account the limitation established by subsection. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation: in 2021, the “children’s” deduction is provided only until the employee’s income exceeds 350,000 rubles.

If the “income” threshold is exceeded, no deductions are provided, and the employee will be able to return the excess tax withheld by contacting the tax authorities at the end of the year (Article 78, paragraph 4 of Article 218 of the Tax Code of the Russian Federation). 6-NDFL will reflect only the income received by the employee and personal income tax (calculated and withheld) without taking into account deductions.

If the threshold is not exceeded, in 6-NDFL you must:

• reflect the deduction on line 130 (previously line 030);
• Personal income tax is calculated using the formula: (line 110 – line 130) / 100 × line 100.

The same algorithm for filling out 6-NDFL is used if it is decided to provide deductions from the beginning of the year (or from the moment the right to do so is obtained). Let's look at this situation with an example.

Example

Turner Trifonov N.Yu. (monthly earnings 80,000 rubles) had a daughter in February 20XX. He applied for the “children’s” deduction only in September 20XX. The employer decided to recalculate personal income tax taking into account deductions from February 20XX - the moment the employee’s right to deduction arose.

In 6-NDFL for 9 months of 20XX, deductions will go to line 130 in the amount of 4,200 rubles. (1,400 rubles × 3 months, where 3 months is the period during which the employee’s income did not exceed 350,000 rubles).

Personal income tax calculated from N. Yu. Trifonov’s income for 9 months (p. 140) will amount to 93,054 rubles: (80,000 rubles × 9 months – 4,200 rubles) × 13%.

At the same time, the withheld personal income tax (p. 160) for the specified period amounted to 93,600 rubles. (RUB 80,000 × 9 months × 13%).

The employer is obliged to return the excessively withheld tax to Trifonov N.Yu. at his request (clause 1 of Article 231 of the Tax Code of the Russian Federation), reducing the personal income tax transferred to the budget for the rest of the company’s employees by the same amount. The refund amount in 6-NDFL will be reflected on page 190.

Read how to return over-withheld personal income tax to an employee here.

Check whether you have correctly filled out the updated calculation on Form 6-NDFL with the help of advice from ConsultantPlus experts. Get a trial demo access to the K+ system and go to the Ready-made solution. It's free.

How to fill out the form

The report shows remuneration as a total amount for all employees. The form is submitted every quarter, but the tax reporting period is a year. Consists of two sheets. On the first one, information about the taxpayer is filled in, on the second – calculation. The calculation includes two sections:

1. The first section is filled out for each tax rate on an accrual basis and shows all the income (p. 020) that individuals received. faces since the beginning of the year. All deductions available to employees are shown on line 030. The calculated tax is reflected in field 040 and is calculated using the formula: (020 – 030) multiplied tax rate;
2. The second section is filled out only for the current three months. All paid remunerations and fees withheld from them are shown line by line (fields 130 and 140). Columns 100-120 indicate the dates of receipt of income, withholding of tax and payment of it to the budget.

Results

Standard deductions can be taken by the persons listed in Art. 218 Tax Code of the Russian Federation.

In 6-NDFL, recalculation of deductions can occur for various reasons: a belated request by an individual to a tax agent with a request for standard deductions, acquisition of resident status by an employee, etc.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Tax benefits

How to correctly reflect in the report the amount of tax deductions provided to employees
At the legislative level, tax benefits are provided - amounts on which personal income tax is not calculated. They help reduce the employee's tax burden. There are 5 types of deductions in total. However, accountants in practice most often use property deductions and benefits for children.

Let's consider in what situations the deduction may exceed the amount of the salary:

• Sviridova R.O. has three children. Officially, he is their only parent. Her monthly salary is 9,000 rubles. For the first and second children, deductions are established in the amount of 1,400 rubles, and for the third and subsequent children - 3,000 rubles.

Important! Both the mother and the father of the child can take advantage of these benefits. If there is only one parent, the established amounts are doubled.

In total we get – (1400 + 1400 + 3000) * 2 = 11,600. Since the resulting amount of deductions is greater than the income received by the taxpayer, the tax base will be zero and personal income tax will not be withheld from this employee.

• Kabanov O.P. bought an apartment, he can take advantage of a tax deduction of up to 2 million rubles in two ways: return previously paid tax or be exempt from withholding taxes from wages.

Reference! If a person decides to exercise his right to a benefit under the second scenario, he must annually contact the tax office for a notification, on the basis of which the accounting department will not withhold tax.

The employee's salary is 26,500 rubles, for the year 318,000 (26,500 * 12). The employee will be exempt from taxation throughout the year. In the future, he can also exercise his right until the amount of non-taxable income reaches 2 million rubles.

Is it possible to reflect negative tax amounts in 6 personal income taxes?