How to fill in section 2 of the 6-NDFL: step-by-step instruction

Order № MMV - 7/11/450 Federal Tax Service of Russia on October 14, 2015 was approved by the reporting form: the calculation of personal income tax in the form of 6NDFL, which was calculated and withheld from individuals in the reporting period. The declaration on the approved form is obligatory to be filled in and submitted to the Tax Inspectorate for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on the form 6-NDFL: the terms of delivery, structure

The report on form 6НДФЛ is transferred to the tax inspectorate on a quarterly basis. The deadline for delivery is the last day of the month that follows the reporting date. If this date falls on a holiday, Saturday or Sunday, the acceptable date for submitting the report is the next working day after a weekend or a holiday.

In 2017 the calculation of the report must be submitted to the tax authority no later than:

• April 3, 2017 (annual calculation for 2016),
• May 2, 2017 (quarterly report for the three months of 2017),
• July 31, 2017 (semi-annual report for 2017),
• October 31, 2017 (the report for the nine months of 2017).

The report for 2017 should be submitted no later than April 2, 2018.

Violation of the deadlines for the submission of reports leads to sanctions from the tax authorities. A tax agent is punishable by a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax inspectors, you will have to pay a fine of five hundred rubles.

This report provides information not for a specific individual, but in general for the accrued and listed income tax for all individuals who received income in the organization.

Calculation of the accrued and withheld amounts in the 6NDFL report has the following composition:

• Basic information about the tax agent: title page
• Total calculated indicators: section 1
• Detailed information: section 2

It is important to know the rules for forming Section 1, how to fill in Section 2 of Report 6 of Personal Income Tax, title.

Report 6NDFL: title

The first (title) sheet indicates:

• Registration data of the tax agent (name with decoding, OCTMO code, TIN, CAT, contact phone number);
• Information on the report to be submitted (name of the form, code on the CPR, the code of provision and the year of the tax period);
• Data on the tax authority (code IFTS).

The title page is certified by the head or his representative.

An example of filling in sheet No. 1 (title) is shown below.

Form 6 Personal income tax: summary indicators

General indicators of the calculation and retention of personal income tax in the reporting period are indicated in the first section.

Section 1 is prescribed for each rate on which the income tax was calculated. Usually at the enterprise the rate in 13 percent is applied.

Separately, for each rate in the first section, the data for the reported quarter are calculated, which are calculated by the cumulative total for the entire tax period:

• The total amount of the calculated income (together with dividends) and separately the amount of dividends;
• Applied tax deductions (the total amount);
• The amount of the calculated, withheld, not withheld, the income tax refunded by the employer;
• Number of employees (natural persons who received taxable income).

Attention: as a rule, the amount of the calculated income tax is not equal to the amount of withheld. The actual withholding of income tax is made upon payment of the final settlement for the month and often falls on the month of the next reporting period.

The sample of filling in section 1 of report 6 of personal income tax is shown below.

The values of the indicators of the first section depend on how to fill in section 2 of the Personal Income Tax.

The second section 6 ndfl: the basic requisites

2 section 6 ndfl - information table. In it the chronological order is specified:

• All operations for the calculation of revenues that were paid in the reporting period (during the quarter) with mandatory indication of the accrual date;
• The amount of withheld income tax from each paid income with an indication of the date of withholding;
• The actual date of transfer of income tax to the IFTS.

Information on each income received in the second section of the form is indicated by blocks:

• Date and amount of income actually received by employees - gr. 100 and gr. 130 respectively;
• Date and amount of the tax withheld (from the amount indicated in gr. 130) - gr. 110 and gr. 140 respectively;
• The maximum period of transfer of income tax to the budget (for this type of income) - gr. 120.

The block is then repeated as many times as the income tax deductions were made.

2 section 6 Personal Income Tax (a sample of filling in accounting) is presented below.

The basic rules for filling the second section are 6NDFL

Some general tips on how to fill out section 2 of the declaration 6 of the Personal Income Tax are listed below.

Cash awards paid in the reporting quarter, but not subject to income tax, are not shown in the report.

In the form of 6NDFL, the amount of income before taxation is displayed, that is, it is not reduced by the amount of income tax.

The information specified in the second section of the form does not match the information in the first section. As in the first section the cumulative totals of the entire tax period, including the reporting quarter, are given, and in the second - only the reporting quarter.

If on the same day incomes have been received that have different deadlines for paying the personal income tax to the budget, then in the form they are indicated in different lines.

In line 120, the deadline for the transfer of income tax established by the Tax Code of the Russian Federation is indicated. In case if the tax is transferred before the deadline, in gr. 120 is reflected not the actual date of payment, but the maximum permissible ND.

Especially it is necessary to be attentive in a situation where the payment of income and the transfer of tax were actually made on the last day of the quarter. The date of payment of the tax to the budget should be indicated in accordance with the Tax Code, and this will already be the date of the next reporting period. Consequently, a record of the operation should be reflected in the next quarter.

If the income at the enterprise was paid only in one quarter or once a year, then the report is given for the quarter in which the income was paid, and mandatory in the next quarters of this year.

And in this situation, how to fill out section 2 of Form 6 of Personal Income Tax - were the incomes paid only in the second quarter? For the first quarter, the report can not be passed (since it is with zero indicators), it is necessary to submit a report for the second, third and fourth quarter. In this case, only the first section is filled in the report for the third and fourth quarters.

How to fill in 6 Personal Income Tax: lines 100-120

The information in lines 100-120 depends on the type of charges.

The table that allows you to determine how to fill out section 2 of Section 6 of the Personal Income Tax is as follows.

Type of income	Date of fact. Vyp. Of income Page 100	Hold Date Income tax Page 110	The deadline for payment of a similar tax To the budget Page 120
Wage, Premiums and additional payments	Lastly. Day of the month Accrued. Payroll	Payment day	Next day after day Enumerated. Or payment In the payroll office
Holiday, payment Leaflets nerudosp.	Day of payment of vacation And payment of non-workbook Abilities	Day of payment of vacation, And payment of sheets Incapacity for work	Afterbirth. Day of month. Vyp. Vacation and Leaflets nerudosp.
Final calculation Upon dismissal from Employee	Day of dismissal	Day of payment. Calculation with dismissal.	Next day for In the afternoon weighed out. Final settlement
Income to nature. Form	Day of transfer of income In nature. Form	Near. Pay day Other income	Next day for In the afternoon weighed out. Of income
Daily per diems above the limit	Afterbirth. Day of month, In the cat. The advance report is issued	Closer. Pay day Other income	Next day for In the afternoon weighed out. Of income
Material benefit from Economy. on %	The last calender. Day of month, in the working agreement.	Nearest day of issue Other income	Next day for During the day Yield of income
Etc. Incomes not related to wages	Day received. Income, Remuneration.	Day received. Income, Remuneration.	The day following Income generation, Remuneration.
Reward. by Service agreement Contractor	Day listed. To the personal account Or cash withdrawal Rewards Contractor	Day of transfer Or issuance of cash. Remuneration.	Next for Payment of Remuneration day

Drawing up the second section 6NDFL: data for the report

How to fill in section 2 6 nd? The calculation is based on the initial data of LLC "Lampochka."

In the fourth quarter. 2016, the enterprise received income of 14 individuals:

• Twelve people working under employment contracts;
• One founder of LLC (not an employee of LLC "Lampochka");
• One designer who works in LLC under a civil law contract for the provision of services.

At the enterprise there are working people who are entitled to standard deductions for income tax.

Two employees during the year 2016 were provided with standard deductions for children :

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - In the current 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rubles
• One employee during the year 2016 was given a standard deduction as an invalid: Sidorov A.V. - for 12 months from the beginning of the year the deduction was 500 x 12 months. = 6000 rubles.

In order to fill in section 2 of calculating 6 Personal Income Tax for the fourth quarter without difficulty. 2016, we use the following auxiliary table. It reflects the amount of payments, tax deductions, accrued and paid tax in the 4th quarter.

date Issuing Of income	date Actual Received (Accrual) Of income	date Held back Personal Income Tax	Date of transfer Number Personal Income Tax	Afterbirth Day of the term Enumerated Personal Income Tax	Kind of received Remuneration. (Income) In rubles	Amount Of income In rubles	Amount tax Deductions In rubles	Withheld Personal Income Tax In rubles
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Salary For September (Final. calculation)	300,000	1900	((300,000 + 150,000) -1900)) x13% = 58253, where 150,000 Already pay.avans for 1 half of September
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16	Advance for 1 polo- Guilt October	150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	Allowance In time Unblooded	24451.23		3183 (24451.23x13%)
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Reward. under contract Oskaz. Of services	40000		5200 (40000x13%)
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Salary payment for Second floor. October	317000	1900	((317,000 + 150,000) -1900) x13% 60463
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Vacation	37428.16		4866 (37428.16x13%)
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Zarab. pay For the first Half November	150000
09.12.16	30.11.16	09.12.16	09.12.16	12.12.16	Payback For the second Half November	320000	500	((320000 + 150,000) -500) x13% = 61035
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Payback For the first Sexes. December	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Dividends	5000		(5000x13%) 650
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Gifts in not Money. Form	35,000	28000 (4000x7)	910 ((35000-28000) X13%)
					TOTAL	1528879.39	32300	194560

The table shows the gifts given to seven employees by the New Year.

In 2016, these employees did not receive material assistance and other gifts.

Example of filling the second section 6NDFL

According to the information indicated in the above table, we will consider how to fill in section 2 6 Personal Income Tax:

The first block:

• P. 100 - 30.09.2016 p.130 - 300000;
• Стр. 110 - 11.10.2016 стр.140 - 58253;
• P. 120 - 12.10.2016.

Second block:

• Page 100 - 20.10.2016 page 130 - 24451.23;
• Стр. 110 - 20.10.2016 стр.140 - 3183;
• P. 120 - 31.10.2016.

Third block:

• Page 100 - 25.10.2016 page 130 - 40000;
• P. 110 - 10.25.2016 p.140 - 5200;
• P. 120 - 31.10.2016.

The fourth block:

• Page 100 - 25.10.2016 page 130 - 40000;
• P. 110 - 10.25.2016 p.140 - 5200;
• P. 120 - 31.10.2016.

Fifth unit:

• Page 100 - 31.10.2016 page 130 - 317000;
• Стр. 110 - 11.11.2016 стр.140 - 60463;
• Стр. 120 - 11.14.2016.

The sixth block:

• 100 - 11.11.2016 page 130 - 37428.16;
• Стр. 110 - 11.11.2016 стр.140 - 4866;
• 120 - 30.11.2016.

Seventh block:

• Стр. 100 - 30.11.2016 стр.130 - 32000;
• P. 110 - 09.12.2016 p.140 - 6103;
• 120-12.12.2016.

Eighth unit:

• Стр. 100 - 26.12.2016 стр.130 - 5000;
• Стр. 110 - 26.12.2016 стр.140 - 650;
• 120-12.12.2016.

The ninth block:

• Page 100 - 27.12.2016 page 130 - 35000;
• Стр. 110 - 27.12.2016 стр.140 - 910;
• 120 - 28.12.2016.

2 section 6 PIT: form, sample of filling of the zero report

The report 6 NDFL is required to provide tax agents: enterprises (organizations) and IP, paying remuneration for labor to individuals. If during the calendar year the PI or the enterprise did not accrue and did not pay incomes to employees and did not conduct financial activities, then the zero calculation of the form 6NDFL can not be passed to the IFNS.

But if the organization or IP provides zero calculation, then the IFNS is obliged to accept it.

Inspectors of the Tax Inspectorate do not know that the organization or the IP in the reporting period did not conduct financial activities and were not tax agents, and expect the calculation in the form of 6NDFL. If the report within two weeks after the final submission deadline is not handed over, the IPNS has the right to block the bank account and set penalties for the IP or the organization that failed to report.

In order to avoid trouble with the IFNS, the accountant has the right to submit a 6NDFL declaration (with empty values) or write an information letter to the IFTS.

A sample of the report prepared for delivery with zero indicators is given below.

A sample of the letter to the Institute on the zero report can be seen below.

Filling in 6 Personal Income Tax: Action Algorithm

To facilitate work on completing the second section of the calculation 6NDFL it is necessary:

1. To pick up all payment orders for the payment of personal income tax in the reporting quarter.
2. To pick up all payment orders for transferring incomes to employees and cash and cash warrants for the issuance of income from the cash department, to decompose them in chronological order.
3. Compile an auxiliary table according to the example described above
4. For each type of income in the table, fill in information according to the information given in the section: "How to fill 6НДФЛ: lines 100-120".
5. From the completed auxiliary table, take the information for section 2 of the calculation of 6 Personal Income Tax.

Attention:

• Line 110 specifies the day on which the employee's income was actually paid (even if the salary or other income is paid after the date established by the Tax Code).
• Personal Income Tax is not withheld upon payment of an advance.
• In line 120, the deadline for transfer to the budget of the tax by type of income is put, and not the actual date of transfer of income tax (even if the tax is listed after the date established by the Tax Code).
• In line 140 the amount of the calculated income tax is paid from the paid income (if the income tax is not listed in full or not at all, the tax that should have been listed is still paid).

Second section 6 Personal Income Tax. Situation: it is impossible to withhold tax

How do I fill in section 6 of the Personal Income Tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget the income tax from the income given in kind.

How to fill in Section 2 of Section 6 of the Personal Income Tax in this situation is indicated below:

• P.100 - day of issue of income in kind;
• P.110 - 0;
• P.120 - 0;
• P.130 - income in kind (amount);
• P.140 - 0.

The amount of non-withheld income is indicated in the section of the first declaration on page 080.

Conclusion

Declaration 6 Personal Income Tax - a report for accountants is new. When filling it, a large number of questions arise, not all the nuances are considered and reflected in the recommendations given by tax specialists. Clarifications and clarifications on contentious issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it. This article reflects how to fill 2 section 6 of personal income tax in the most common situations, the algorithm for compiling the second section of the calculation is successfully applied in practice.

Good luck with the delivery of reports!