Rules and features of filling out the 6-NDFL calculation form for 9 months of 2021 - form and sample for downloading

Each employer is required to complete and submit an income tax calculation in form 6-NDFL at the end of the 3rd quarter. This is a relatively new report, which has been submitted to the Federal Tax Service since the 1st quarter of 2016.

One of the reporting periods for submitting 6-NDFL is a period of 9 months, after which it is necessary to fill out the calculation. What filling features are there?

You can fill out the form 9 months in advance below. There is also a current calculation form for downloading.

Who submits the 6-NDFL report in 2020?

The 6-NDFL calculation is submitted by organizations and individual entrepreneurs who are tax agents, that is, they pay income to employees or other individuals. Form 6-NDFL is submitted by organizations and individual entrepreneurs along with 2-NDFL.

If an organization has separate divisions that employ employees, then you need to fill out the 6-NDFL calculation for each of them.

DO YOU NEED TO SUBMIT THE ZERO CALCULATION OF 6-NDFL IN 2021?

Despite the clarifications of the Federal Tax Service of the Russian Federation:

• letter of the Federal Tax Service dated 05/04/16 No. BS-4-11/7928;
• letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901.

Which say that if an organization or individual entrepreneur does not pay income to individuals, then there is no need to submit a calculation, very often the Federal Tax Service does not take these letters into account and fines, as well as block current accounts, individual entrepreneurs and organizations that have not submitted a zero report. Therefore, we advise, in order to avoid unnecessary problems , to provide zero calculations of 6-NDFL within the established time frame , if you had accruals and payments of income to employees in at least one of the reporting periods.

Let us remind you that 2-NDFL is filled out for each individual entrepreneur or company employee separately, and 6-NDFL is filled out for all employees once a quarter.

Deadlines for submitting 6-NDFL in 2021

The structures involved in the development of reporting forms are thinking about changing the deadlines for submitting forms 6-NDFL and 2-NDFL, and they plan to combine these two forms into one. We monitor updated information and provide it to our readers in a timely manner.

Attention! The deadlines for submitting the 6-NDFL report in 2020 differ from the deadlines in 2021. Firstly, the deadline for submitting 6-NDFL for the year has been postponed. Now the annual report must be submitted a month earlier than in previous years. In addition, taking into account some other weekend dates, according to the 2021 production calendar, the deadlines for submitting quarterly reports are also slightly different:

• For 12 months of 2021 - no later than March 2, 2021.
• For the first quarter of 2021 - no later than April 30, 2021.
• For 6 months of 2021 - no later than July 31, 2021.
• For 9 months of 2021 - no later than November 2, 2021.
• For 12 months of 2021 - no later than March 1, 2021 (together with 2-personal income tax).

Date of submission of 6-NDFL in 2021

The date of submission of the 6-NDFL report sent electronically is considered the date of receipt of the receipt, which confirms the date of dispatch. If the receipt is received before 24.00 of the last report of the day, the deadline for submitting the report is considered not to have been violated.

The date of sending the 6-NDFL report by mail is considered to be the date stamped by the postal worker on the inventory of the attachment.

The date of sending the 6-NDFL report personally or through a representative directly to the tax authority is the date stamped on your copy of the report by the tax inspector.

By what date is it due at the end of the 3rd quarter - submission deadline

In accordance with the Tax Code of the Russian Federation, for reporting periods, form 6-NDFL is submitted no later than the last day of the month following the period.

The 9-month period is an accounting period, so the calculation form must be submitted no later than the last day of October - the deadline for submission is October 31, 2021.

This day falls on Wednesday, a working day, so the deadline will not be transferred anywhere.

Read about the deadlines for submitting Form 6-NDFL here.

Rules for filling out the form

The basic rules and requirements for filling out the 6-NDFL calculation are as follows:

1. The document is filled out based on the information contained in the tax registers:

• on income accrued (paid) by a tax agent to individuals;
• about calculated and withheld personal income tax;
• about tax deductions provided to individuals.

2. If the section indicators cannot be placed on one page, then the required number of pages should be filled out.

3. When filling out the form you cannot:

• correct errors with a corrective agent;
• do double-sided printing of a document;
• fasten calculation sheets (this may lead to damage to the paper).

4. Form 6-NDFL 2021 contains two fields separated by a dot, which are intended for decimal fractions. The first field, which consists of 15 cells, is for the whole part of the decimal fraction, and the second field, which consists of 2 cells, is for the fractional part. Dashes are placed in empty cells.

5. Continuous numbering is placed on the pages of the form, starting from the title page (in the “Page” field indicate: 001, 002, 003).

6. When filling out the form, you can use black (blue, purple) ink. When printing characters, use Courier New font (16-18 point height).

7. Numeric and text fields should be filled out from left to right (starting from the left edge of the field or from the leftmost cell).

8. The form is filled out separately for each OKTMO code:

• individual entrepreneurs, as well as notaries, lawyers and other persons engaged in private practice, recognized as tax agents, indicate OKTMO at their place of residence;
• Individual entrepreneurs who are tax agents, registered at the place of activity on UTII (for certain types of activities) or on a patent, indicate OKTMO at the place of their registration;
• organizations that are tax agents indicate OKTMO of the municipality in whose territory the organization (or its separate division) is located.

9. Dashes are placed in empty cells of the fields (for example, 12 cells are allocated for the TIN, and the code itself consists of 10 digits, which means the entry will look like this: “1357924680-”).

10. In form 6-NDFL, on each page in the field “I confirm the accuracy and completeness of the information indicated on this page,” you must put a date and a personal signature.

Change 2: new columns and codes on the title page

On the title page of the new 6-NDFL, two new columns will appear in which you will need to indicate: reorganization form code; TIN/KPP of the reorganized company. New codes of reorganization and liquidation forms for filling out 6-NDFL from 2021, see below:

Procedure for filling out 6-NDFL 2020

The procedure for filling out 6-NDFL 2021 is as follows:

Title page

1. Enter your Taxpayer Identification Number (TIN) and KPP (for organizations only) in the appropriate fields. Individual entrepreneurs put a dash in the “checkpoint” field. 2. Field “Adjustment number” to provide:

• primary form of payment - indicate “000”;
• specified form of calculation - indicate “001” or “002”.

3. In the “Representation period” field, you need to select a code from the following table:

4. In the field “Tax period (year)” the year in which the form is filled out is indicated.

5. In the “Submitted to the tax authority” field, the code of the tax office to which 6-NDFL is submitted is indicated (it can be found using the online service “Find out the tax code” on the Federal Tax Service website).

6. In the field “By location (accounting) (code)” you must select a code from the following table:

7. In the “Tax Agent” field indicate:

• abbreviated name of the organization (according to constituent documents). If the organization does not have an abbreviated name, then indicate the full name;
• Full name, without abbreviations, of the individual who is recognized as a tax agent (in accordance with the identification document).

8. In the line “Code according to OKTMO” the code of the municipality is indicated (it can be found on the Federal Tax Service website “Find out the OKTMO code” or at the tax office).

9. In the appropriate field you need to indicate your contact phone number, for example:

• landline - 8 (495) 987654;
• mobile +7 (978) 7020233.

10. Indicate the number of pages of form 6-NDFL (usually there are two of them - “002”) and the number of sheets of documents or copies that confirm the rights of the representative.

11. In the section “I confirm the accuracy and completeness of the information specified in this Declaration” one of the following numbers is indicated:

• confirmed by the tax agent himself - 1;
• confirmed by a representative of the tax agent - 2 (indicating the full name of the person or organization representing the tax agent).

12. You must put a date and signature in the appropriate field of the form.

13. In the “Name of the document confirming the authority of the representative” field, you should indicate the type of document that confirms the authority of the representative of the organization or individual entrepreneur.

Section 1. General indicators

This section should indicate generalized indicators for all individuals: the amount of accrued income, as well as calculated and withheld personal income tax on an accrual basis from the beginning of the tax period at the tax rate.

If the tax agent made payments to individuals during the tax period, income that is taxed at different rates, he needs to fill out Section 1 for each of the tax rates (except for lines 060 - 090).

On the first page you need to fill in the totals for all bets on lines 060 - 090.

In line 010 indicate the appropriate tax rate (at which the tax amount is calculated).

Line 020 records the total amount of accrued income on an accrual basis from the beginning of the tax period for all individuals.

Line 025 indicates the total amount of accrued income in the form of dividends on an accrual basis from the beginning of the tax period for all individuals.

Line 030 indicates the total amount of tax deductions that reduce income, which is subject to taxation on an accrual basis from the beginning of the tax period for all individuals.

Line 040 indicates the total amount of calculated tax on an accrual basis from the beginning of the tax period for all individuals.

Line 045 records the total amount of calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period for all individuals.

Line 050 indicates the total amount of fixed advance payments, which is accepted to reduce the amount of calculated tax from the beginning of the tax period for all individuals.

Line 060 indicates the total number of individuals who received taxable income in the tax period.

Line 070 records the total amount of tax withheld on an accrual basis from the beginning of the tax period.

Line 080 indicates the total amount of tax that was not withheld by the tax agent, cumulatively from the beginning of the tax period.

Line 090 indicates the total amount of tax that was returned by the tax agent to taxpayers (based on Article 231 of the Tax Code of the Russian Federation), cumulatively from the beginning of the tax period.

Section 2. Dates and amounts of income actually received and personal income tax withheld

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

Line 100 indicates the date of actual receipt of income (which is reflected in line 130).

Line 110 indicates the date of personal income tax withholding from the amount of income actually received (which is reflected in line 130).

Line 120 indicates the date no later than which the tax must be transferred.

Line 130 indicates the generalized amount of income actually received (without deducting the amount of withheld tax) on the date specified in line 100.

Line 140 indicates the generalized amount of tax withheld (on the date indicated in line 110).

note

If you, as a tax agent, perform an operation in one reporting period and complete it in another reporting period, then this operation must be reflected in the reporting period in which it was completed.

For example:

1. Provided that the salary for September 2021 was issued on October 5, 2021, in Section 1 of the Calculation for 9 months of 2021, the advance and salary amounts will be reflected, but in Section 2 of form 6-NDFL they do not need to be reflected, because, Although the tax calculation date will fall in the 3rd quarter of 2021, the tax will actually be withheld only in October 2021, i.e. in the 4th quarter. In this case, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1 there will be a difference in the amount of personal income tax calculated but not withheld as of September 30, 2020.

2. You need to calculate 6-NDFL for the twelve months of 2020. According to your local regulations, you will pay wages for December 2021 to employees on January 10, 2021. Accordingly, transfer personal income tax on January 10 or 11, 2021. Despite the fact that this is a salary for 2021, in the calculation of 6-NDFL for 12 months of 2021, data on income and personal income tax are not included, since the payment and transfer of personal income tax will be made in another reporting period. This data must be included in the calculation of 6-NDFL for the 1st quarter of 2021.

Another important point: the date of withholding tax may differ from the date of transfer of personal income tax. This is due to the fact that the deadlines for paying personal income tax for different incomes differ:

• according to paragraph 6 of Article 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer;
• When paying temporary disability benefits (including benefits for caring for a sick child), as well as paying vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which the above payments were made.

For example:

The employee received vacation pay on December 11, 2021, in this case the employer is obliged to pay personal income tax to the budget no later than December 31, 2020 and reflect this date in form 6-NDFL for 2021:

Section 1

• Column 20 - indicate the total amount of vacation pay paid;
• columns 040 and 070 – indicate the total amount of tax.

Section 2

• columns 100 and 110 - indicate the actual payment dates;
• column 120 - indicate the date of payment of personal income tax on vacation pay;
• column 130 - indicate the amount of accrued vacation pay;
• Column 140 – indicate the amount of personal income tax withheld.

When paying a premium, 6-NDFL is filled out in the following order:

The date of receipt of income in the form of bonuses is considered to be the last day of the month (as well as when paying vacation pay). Therefore, if the order for the payment of bonuses is dated the 20th, then in column 100 of Section 2 it is necessary to indicate the date 30 or 31 depending on the number of days in the month, and in line 110 reflect the date of actual payment of the bonus, for example, 06/25/2020.

Features of filling out 6-NDFL when paying sick leave benefits

Form 6-NDFL reflects only payments subject to taxation. Maternity benefits are not subject to personal income tax, so they are not included in form 6-NDFL.

When paying temporary disability benefits:

• in columns 100, 110 the day of actual payment of sick leave is indicated;
• in column 120 - the day the tax is paid, usually the final day of the month;
• column 130 displays the total amount of hospital payments (including tax);
• in column 140 - the amount of tax on the employee’s income.

Where to get the document form

The type of form in question should only be submitted to the main tax office. There is no need to send documents to various departmental inspections. The free document itself can be obtained using different methods:

• by turning to the official portal of the Federal Tax Service;
• downloaded from other sources on the Internet.

It is important to remember that the form must be drawn up correctly and not differ from that regulated by law. Otherwise, the tax authorities may simply not accept it, thereby delaying the submission deadline and requiring clarification. There is no need to allow similar situations to happen to avoid wasting time.

This might also be useful:

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• Form and rules for filling out form 4-FSS
• Application for leave at your own expense

• Payment of 1% on income over 300,000 rubles
• Property tax for organizations and individuals
• Trade fee in Moscow in 2021

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Comments

Beketova 10.10.2019 at 11:00 #
Please

mikh 03.25.2020 at 23:04 # Reply

typos

2. You need to calculate 6-NDFL for the twelve months of 2020. According to your local regulations, you will pay wages for December 2021 to employees on January 10, 2021. Accordingly, transfer personal income tax on January 10 or 11, 2021. Despite the fact that this is a salary for 2021, in the calculation of 6-NDFL for 12 months of 2021, data on income and personal income tax are not included, since the payment and transfer of personal income tax will be made in another reporting period. This data must be included in the calculation of 6-NDFL for the 1st quarter of 2021.