An employee who has the right to a property deduction has the right to use any convenient method for receiving it: draw up a declaration at the end of the year and return the money from the Federal Tax Service or receive it from the employer on the basis of a special notice, approved. By Order of the Federal Tax Service dated January 14, 2015 No. ММВ-7-11/ [email protected] All income tax accruals and deductions for companies and entrepreneurial employers are reflected quarterly in Calculation 6-NDFL. We’ll tell you how to reflect property deductions in 6-NDFL and give examples.
Who is entitled to deduction
You can receive a deduction from your employer before the end of the tax period (clause 8 of Article 220 of the Tax Code):
- for construction, purchase of housing (or a share in it) and land for individual housing construction;
- on interest paid on loans, loans for the purchase of new housing or land.
Tax agents-employers do not provide property deductions for other types.
What is needed for deduction
To receive a property deduction, an employee must:
- obtain from the Federal Tax Service a notice confirming the right to a deduction, which indicates its amount;
- write an application to the employer, attaching to it the document received from the tax office.
Beginning in the month of application, the employer will provide a deduction on accrued income until the end of the year, or until the deduction is fully spent. If the employee who submitted the application has the right to standard deductions (for children, for example), then first you need to take into account the standard deductions, and only then the property deductions.
How to reflect a property deduction in 6-NDFL
The actual property deduction provided in 6-NDFL is shown in section 1 - line “030” of the report. The term “actually provided” means that the deduction is applied:
- in the amount of income received, if the deduction is greater than the income itself. If the employee’s notice, for example, indicated the amount of 1,500,000 rubles, and the accrued wages since the beginning of the year are 250,000 rubles, then line 030 includes the provided deduction equal to income -250,000 rubles.
- in the amount of the accrued deduction if the amount according to the notification is less than the income for the period. For example: if the balance of the property deduction according to the notification is 20,000 rubles, and the accrued salary is 30,000 rubles, in line 030 you need to put 20,000 rubles.
Example 1
Notification received in January
Manager Krasnov brought a notice in January 2021 to provide a property deduction in the amount of 800,000 rubles, and wrote a statement. Krasnov’s salary is 50,000 rubles monthly. How to show the property deduction provided to him in 6-NDFL for the 1st quarter of 2021:
Salaries accrued for the 1st quarter: 50,000 x 3 months = 150,000 rubles.
The actual deduction provided will also be 150,000 rubles.
In the 6-NDFL report for the employee:
- line “020” will include the amount of wages for the 1st quarter - 150,000 rubles;
- line “030” will reflect a deduction of 150,000 rubles.
How are property deductions and 6-NDFL reports related?
Property deductions, which are described in Art. 220 of the Tax Code of the Russian Federation is a legal opportunity for individuals (who have purchased or built housing) to return part of previously paid income tax (through the tax office) or reduce current tax liabilities for personal income tax (if the deduction is provided by the employer).
As a result of the provision of a property deduction by the employer, the amount of personal income tax included in the budget is reduced. This change in tax obligations is reflected in personal income tax reporting. First of all, this information falls into 6-NDFL, since this calculation is intended to fix the calculated and withheld personal income tax (order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ).
Thus, the provision of a property deduction and the data of the 6-NDFL report are closely interrelated.
Recalculation since the beginning of the year
It often happens that employees submit a deduction application to the employer not in the first month of the year, but later. Then you have to recalculate the tax from the beginning of the year and return the overpaid amount to the employee. The tax liabilities of an individual are recalculated in the current period. Excessively withheld tax is returned, previous accruals are not corrected, all changes are reflected in the month in which they occurred (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6925).
In this case, the property deduction in 6-NDFL must be shown as follows:
- on line “030” enter the deduction amount,
- on line “090” – tax refund,
- previously withheld personal income tax amounts remain in line 070 of the report, i.e. There is no need to submit an “update” for the previous period.
Example 2
Notification received not in the first month of the year
The director of the company brought to the accounting department a notice and application for a property deduction in April 2021 in the amount of 1,600,000 rubles. For all months since the beginning of the year, wages were accrued in the amount of salary - 100,000 rubles. The accountant recalculated the tax in April and returned the excess withheld amount to the director’s salary card.
In 1st quarter:
- salary accrued for January - March: 100,000 x 3 months = 300,000 rubles;
- withheld income tax for January - March: 300,000 x 13% = 39,000 rubles.
For half a year:
- salary accrued 100,000 x 6 months = 600,000 rubles;
- income tax for the 1st quarter was recalculated and returned in the amount of 39,000 rubles.
In fact, the property deduction was provided in the second quarter; the data must be indicated in the reporting for the half-year:
- line “020” (income): 600,000 rubles;
- line “030” (deduction): 600,000 rubles;
- line “070” (tax withheld): 39,000 rubles;
- line “090” (tax refunded): 39,000 rubles.
How to show payment of tax in 6-NDFL
By the amount of tax returned to the employee, the tax paid to the budget for all employees is reduced. As shown in the report:
- in lines “070” and “140” the tax is paid in full in the withheld amount;
- in line “030” – the deduction provided is indicated;
- line “090” indicates the returned personal income tax amount.
Example 3
Paying less tax due to refund
The accrued salary of ten employees for the six months is 1,200,000 rubles, 200,000 rubles each. monthly. In January–April, personal income tax was calculated at 26,000 rubles. per month (200,000 x 13%). Income tax for January - February is withheld in the first quarter, from wages for March - April 15, for April - May 15.
In May, one of the employees, whose monthly earnings were 20,000 rubles, brought a notice for a property deduction - 1,200,000 rubles. His salary for January - April is 80,000 rubles. Withheld personal income tax for January - April 10,400 rubles. (80,000 x 13%) was returned to the employee. Tax for May-June was not withheld because the amount deducted exceeds the salary. In total, the deduction for the six months for the employee amounted to 120,000 rubles (20,000 x 6 months).
Personal income tax withheld from the salaries of all employees for May is 23,400 rubles. ((200,000 – 20,000) x 13%). The tax was withheld on June 14. But only 13,000 rubles were transferred to the treasury account. (23,400 rubles - 10,400 rubles) - that is, the total payment was reduced by the amount of the refund to the employee.
Personal income tax from salary for June – 23,400 rubles. retained in July. A total of 150,800 rubles in tax was accrued for the six months. (RUB 26,000 x 4 months + 23,400 + 23,400)
How are deduction data reflected in 6-NDFL for the six months:
- in line “070” we indicate the tax withheld in full - 150,800 rubles;
- in line “030” the deduction is 120,000 rubles;
- Line “090” indicates the refund amount – 10,400 rubles.
Line 130 of the 6-NDFL calculation in the form valid from the 1st quarter of 2021 (approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11 / [email protected] ) reflects the amount of tax deductions (in the form valid until 2021 , line 030 corresponded to this indicator). This amount reduces the income you show on line 110 (previously 020).
Line 130 (previously 030) includes deductions:
- standard (per taxpayer, per child);
- social (for training, treatment);
- property (for the purchase of housing and repayment of mortgage interest).
Deductions in 6-NDFL are reflected cumulatively for all employees on an accrual basis from the beginning of the year.
NOTE! If deductions exceed the employee’s income, the amount of the deduction in line 130 (previously 030) is reflected only to the extent of the income received.
Find out about the nuances of reflecting deductions in 6-NDFL from our publications:
- “Procedure for filling out 6-NDFL when recalculating standard deductions”;
- “Reflection of property deduction in form 6-NDFL (nuances).”
In addition to the deductions themselves, line 130 (formerly 030) also reflects amounts that are not subject to personal income tax in a certain part. For example, gifts, financial assistance. Here are the nuances:
- The line includes only those amounts for which a deduction code is provided in the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387. If there is no code, in line 110 (formerly 020) you need to provide only the taxable part of the income, and line 130 (formerly 030) does not need to be filled out. Examples include daily allowances or severance payments, which are taxed to the extent they exceed a specified limit.
- If there is a deduction code for income, but the amount of income does not exceed the non-taxable limit (for example, it is a gift worth up to 4,000 rubles), lines 110 (formerly 020) and 130 (formerly 030) do not need to be filled in (see letter from the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329).
You can see a sample of filling out 6-NDFL for the 1st quarter of 2021 in ConsultantPlus. Trial access to the legal system is free.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
6-NDFL is a quarterly reporting form submitted by tax agents for personal income tax (approved by order of the Ministry of Finance of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ). The calculation contains information about the calculated and withheld amounts of personal income tax. At the same time, in contrast to 2-NDFL certificates, in calculations using form 6-NDFL, the agent summarizes information on all income recipients. Answers to many questions can be found in letters from the Federal Tax Service of Russia a year or even two years ago. Therefore, we will not, as they say, reinvent the wheel and use “authentic” examples given by tax authorities.
What information is reflected in the calculation of 6-NDFL
The calculation of 6-NDFL was introduced as a reporting form relatively recently.
Its submission to the tax office began in the first quarter of 2021. From reporting for the 1st quarter of 2021, form 6-NDFL was updated by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] Now form 6-NDFL includes information from certificate 2-NDFL for each employee, i.e. To. 2-NDFL certificates, as an independent report, have been canceled since 2021. And the form of 6-personal income tax familiar to us has changed a lot.
In a review from ConsultantPlus, experts talked 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.
Tax agents are required to submit a report, i.e. persons (legal entities and individuals in the status of individual entrepreneurs) who pay income to individuals and are obliged to withhold and transfer personal income tax to the state budget from this income.
IT SHOULD BE NOTED! By concluding an agreement with individuals registered as individual entrepreneurs and paying them remuneration as entrepreneurs, business entities do not act as tax agents, since here the responsibility for calculating and remitting tax (this may not only be personal income tax) falls on the individual entrepreneur.
The calculation consists of two sections:
- The second contains information about how much income was accrued/paid to individuals, about deductions provided on existing grounds, the rates at which the tax is calculated, the amount of tax subject to withholding and transfer, etc.
- The first reflects information about the timing of the transfer and the amount of tax in the context of the dates on which the tax must be paid to the budget.
Next, we will find out how to fill out section 2 of 6-NDFL and what should be followed in order to avoid mistakes in it.
Accrual and payment of salaries in different reporting periods
Most transactions involving the calculation and payment of salaries to employees occur in different reporting periods. That is, salaries are calculated in one month and paid in another. In this case, sections 1 and 2 of form 6-NDFL are filled out as follows.
Form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period. 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. If a tax agent carries out an operation in one reporting period and completes it in another, this operation is reflected in the reporting period in which it was completed. Thus, if employees’ wages for March 2021 were paid, for example, on April 5, 2021, and personal income tax was transferred on April 6, then the transaction is reflected in section 1 of form 6-NDFL for the first quarter of 2021, while the tax agent has the right not reflect the transaction in section 2 for the first quarter of 2021. This operation will be reflected in the direct payment of wages to employees in the calculation using Form 6-NDFL for the first half of 2021:
- line 100 indicates 03/31/2016;
- on line 110 – 04/05/2016;
- on line 120 – 04/06/2016;
- on lines 130 and 140 - the corresponding total indicators.
note
If sick leave for December was issued in January, income is reflected on line 020 of the calculation for the first quarter of the next year. Dividends are reflected in the payment period, even if personal income tax is listed as follows.
Consider operations that began in one calendar year and were completed in another. For example, wages accrued for December 2021 were paid on January 9, 2021. The amount of personal income tax from this salary is reflected in the calculation of 6-personal income tax for 2021 only on line 040 and is not reflected on lines 070 and 080. At the same time, December personal income tax should be reflected in the calculation for the first quarter of 2021 as follows (letter of the Federal Tax Service of Russia dated November 29 2021 No. BS-4-11/ [email protected] ):
- according to line 070 of section 1;
- line 100 indicates 12/31/2016;
- on line 110 – 01/09/2017;
- on line 120 – 01/10/2017;
- on lines 130 and 140 - the corresponding total indicators.
note
If an organization paid dividends to employees only in the second quarter (there were no payments to individuals in the first quarter), then the calculation in Form No. 6-NDFL must be submitted for six months, nine months and a year.
This is how the Federal Tax Service of Russia explained in its letter dated March 23, 2021 No. BS-4-11/4958. The tax authorities also noted that if there are no payments in favor of individuals in the third and fourth quarters, then when preparing the calculation for nine months and for the year, the tax agent must fill out only section 1, and section 2 of the calculation in this case is not completed.
So, let us recall the general rule: if a tax agent carries out an operation in one period and completes it in another period, then in the 6-NDFL calculation the operation is reflected in the period in which it was completed. The moment of completion of the operation refers to the period in which the deadline for the transfer of personal income tax occurs (clause 6 of Article 226, clause 9 of Article 226.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 25, 2021 No. BS-4-11/ [email protected] ).
The date of actual receipt of income in the form of wages is recognized as the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11/19829). The calculated personal income tax on income in the form of wages should be withheld upon its actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 1, 2021 No. 03-04-06/4321). And the salary tax must be transferred to the budget no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 20, 2021 No. BS-4-11 / [email protected] ).
In a letter dated January 27, 2021 No. BS-4-11/ [email protected], the Federal Tax Service of Russia explained how to reflect the recalculation of wages in the calculation of 6-NDFL in connection with the identification of arithmetic errors.
In the event of a recalculation in January 2021 of wages for December 2021 due to the identification of arithmetic errors, the salary amounts taking into account the recalculation are reflected:
- in section 1 of form 6-NDFL for 2021;
- in section 2 of form 6-NDFL for the first quarter of 2021.
Results
Information about the property deduction is included in the 6-NDFL report if the employee contacted his company to obtain the deduction.
On page 030 of the 6-NDFL report, all tax deductions are reflected on an accrual basis for all employees of the company, regardless of their type (property, standard, etc.).
How to reflect the property deduction in 6 personal income tax, the Federal Tax Service said in a letter dated September 17, 2021, the document was registered under No. BS-4-11/18095.
You can prepare a calculation according to Form 6-NDFL right now in the BukhSoft program. Click on the button below:
If an employee has brought an official statement that he wishes to receive a deduction for property, then the employer can provide such a deduction not only in the first quarter, but also for subsequent quarters. In addition to the application, the employee must bring the notification received from the Federal Tax Service.
For example, an employee wants to receive a property deduction in April. In this case, the employer has an obligation to the employee to return personal income tax, and the employer must pay the tax that was withheld from the beginning of the calendar year. In this case, the employer does not need to submit an updated Form 6-NDFL for the past quarter. And the money that the employee received in April in the form of a property deduction must be displayed in 6-NDFL for the six months. The payment to the employee is displayed in section 1 of 6-NDFL, in lines 030 and 090. In this case, there is no need to reduce the amount indicated in line 070 by the amount of personal income tax that is subject to refund.
Thus, if your employee decides to receive a property deduction not in the first quarter, but, say, in April, then you must pay him the withheld personal income tax from the beginning of the calendar year. At the same time, you will not have to submit an updated personal income tax for the past quarter, since this operation will be reflected in 6-personal income tax for the six months.
The Federal Tax Service, in letter No. BS-4-11/18095 dated September 17, 2018, explained the procedure for filling out 6-personal income tax in cases of recalculation of personal income tax due to the erroneous provision of a standard deduction, as well as the return of personal income tax based on a notification confirming the right to a property deduction.
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 period reflects those transactions that were carried out over the last three months of this period.
For situation No. 1 (error in deduction)
Since the organization is recalculating the calculated amount of personal income tax in connection with the erroneous provision of a standard tax deduction to an employee in one period for submitting the calculation in Form 6-NDFL (1st quarter of 2021), section 1 of form 6-NDFL for the 1st quarter of 2021 reflects the total amounts from taking into account the recalculation made.
