What and how to reflect in the calculation
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.
When an employee cooperates with several companies, he has the right to apply for a deduction from one of them (of his choice).
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.).
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 application by an individual to a tax agent with a request for standard deductions, acquisition of resident status by an employee, etc.
How to reflect tax deductions in 6-NDFL
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.
| Code | Meaning |
| 320 | Money paid for full-time training (your own or that of close relatives) at an educational institution. Condition: under 24 years of age. |
| 321 | Payment for education of children (up to 24 years old) or wards (up to 18 years old). Condition: full-time education. |
| 326 | Costs of expensive treatment in medical institutions or private organizations |
Also see “Social deductions for personal income tax in 2021: what you can count on.”
Standard tax deductions in 6-NDFL
They are regulated by Art. 218 Tax Code of the Russian Federation. Designated like this:
| Code | Meaning |
| 104 | Deduction provided to WWII participants, disabled people, junior medical personnel, etc. The full list is presented in subsection. 2 p. 1 art. 218 Tax Code of the Russian Federation. |
| 105 | Benefit for military personnel, persons who took part in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant and were seriously injured. For more details, see sub-clause 1 of clause 1 of Art. 218 Tax Code of the Russian Federation. |
| 114 | An employee has a child who has not reached the age of majority or is a full-time student (up to 24 years old) |
| 115 | Benefit given at the birth of a second child, as well as for a full-time student (up to 24 years of age) |
When spouses, in addition to a common child, have children from different marriages, this common one is legally the third. It is subject to a standard tax deduction.
Also see “What tax deductions are made for a child.”
Property tax deduction 6-NDFL
It is marked with the following numbers (Article 220 of the Tax Code of the Russian Federation):
| Code | Meaning |
| 311 | Cash spent on the construction or purchase of real estate |
| 312 | Expenses for repaying loans, targeted loans and other funds aimed at the construction of construction projects |
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.
Other amounts outside of tax
They are specified in Art. 217 Tax Code. Some of them are in the table:
| Code | Meaning |
| 501 | Deduction on account of gifts made by a company or businessman |
| 503 | Implies monetary compensation to employees of the enterprise as financial assistance |
| 508 | Set when paying a subordinate one-time financial assistance due to the birth of children |
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 prepares reports to the tax office. The amount of deductions that reduce the tax base when calculating tax for 15 employees is 110,000 rubles. It must be indicated in the first section of the 6-NDFL report as shown in the figure:
Also see “Filling out Section 1 in 6-NDFL”.
Example
To make it clear to an accountant how to correctly reflect tax deductions 6 personal income tax received by an individual, we will give a clear example of filling out the calculation.
Reflection of the standard deduction
Employee N. has a salary of 47,000 rubles. He also has 2 children under 18 years of age. He wrote an application for deductions for each of the children. According to the provisions of the Tax Code of the Russian Federation, children under 18 years of age are provided with a “benefit” in the amount of 1,400 rubles per month.
Let's say N. is the only hired employee. In January, the salary prescribed in the staffing table was received. The payment date is February 07.
The employee calculation looks like this:
| Cell number in the report | The value specified in the line |
| Section 1 | |
| 010 | 13% |
| 020 | 47,000 (income received by taxpayer) |
| 030 | 2800 (amount of tax deduction of 6 personal income taxes) |
| 040 | (47,000 – 2,800) * 13% = 5,746 (amount of accrued personal income tax) |
| Section 2 | |
| 100 | 31. 01 |
| 110 | 07. 02 |
| 120 | 08. 02 |
| 130 | 47,000 (salary without indicating deduction) |
| 140 | 5 746 |
Thus, the report reflects tax deductions of 6 personal income taxes for children.
Withholding tax 6 personal income tax: how is reflected in the report
If an error is made in the calculations, adjustments must be made as quickly as possible. You can correct an error in the benefit amount by submitting a clarifying calculation.
An example of reflecting a property deduction
This relief is due to an employee who has bought or sold real estate. Provided on the basis of an application and notification from the tax office.
Each month of the tax period, the employer provides a portion of the amount until it is exhausted by the employee. In this case, personal income tax will be equal to 0, and no deduction will be selected. In this case, the indicator on line 020 may be equal to the indicator on line 030.
On a note! In line 130 of the report, the amount of the “benefits” is not reflected, but is shown exclusively in line 030 and nowhere else.
Employee N. has a salary of 37,500 rubles. In February, he provided a settlement from the Federal Tax Service in the amount of 2 million rubles. The employer has been providing “benefits” since February.
Salaries are paid every month on the 7th. Filling out the report for the 1st quarter looks like this:
| Line number | The indicator that is reflected in this line |
| Section 1 | |
| 010 | 13% |
| 020 | 37,500*3 = 112,500 (employee’s salary for 3 months) |
| 030 | 37 500*2 = 75 000 |
| 040 | 37,500*13% = 4,875 (personal income tax for January, since calculations from the tax office arrived only in February) |
| Section 2 | |
| 100 | 31. 01 28. 02 31. 03 |
| 110 | 07. 01 07.02 07.03 |
| 120 | 08. 01 08.02 08.03 |
| 130 | 37 500*3 = 112 500 |
| 140 | 4,875 for January 0 for February 0 for March |
Reflection of financial assistance
The employer has the right to provide financial assistance to employees. Since this is additional income, it is subject to appropriate fees. The Tax Code of the Russian Federation states that if the amount of assistance exceeds 4,000 rubles, then tax must be withheld and paid from the amount that exceeds this value.
Correct filling of line 090 in report 6 personal income tax
These types of assistance provided by a legal entity, which are not subject to mandatory income tax, include if the employee:
- Became a victim of a natural disaster or emergency;
- suffered from a terrorist attack. If an employee dies, assistance is allocated to relatives;
- pays for expensive treatment;
- died. The employer pays relatives a lump sum benefit;
- lost a close relative. A lump sum payment is also made;
- adopted or gave birth to a child. Aid in the amount of up to 50,000 rubles for both parents is not taxed.
Since this is income, it is reflected in the calculation using Form 6NDFL.
For clarity, let's give an example. Employee E. 25. 12 was paid financial assistance in the amount of 6,250 rubles. The personal income tax declaration looks like this:
| Line number | The value that this cell indicates |
| Section 1 | |
| 010 | 13% |
| 020 | 6 250 |
| 030 | 4 000 |
| 040 | (6 250 – 4 000) * 13% = 292, 5 |
| Section 2 | |
| 100 | 25. 12 |
| 110 | 25. 12 |
| 120 | 25.12 or 26.12 |
| 130 | 6 250 |
| 140 | 292, 5 |
Financial assistance in 6-NDFL: what is not reflected
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”.
Types of deductions
The deductions that employees of an organization are entitled to claim are specified in the Tax Code of Russia:
- property is provided as a result of the purchase or sale of real estate;
- professional;
- investment cards are presented when investing a large amount;
- standard deductions include expenses for treatment or education;
- standard benefits for employees raising minor children.
An individual can request a deduction in two ways:
- through the Federal Tax Service at your place of registration (you must bring an application, the funds will be transferred to your personal account);
- contact your boss with a request (the benefit will be paid monthly until the allotted funds are spent).
More often, employees choose the second option, but in this case, the employer’s responsibilities include accounting for funds and including them in Form 6-NDFL.
If an error is made in the document, it is necessary to urgently make an adjustment using a clarifying calculation.
Amount of tax deductions
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”.
Amounts of deductions for children in 2021
Back in 2021, officials proposed increasing the amount of deductions for children. If the bill had been passed, parents would have received a significant increase in their salaries. But the bill was tentatively rejected twice in the first reading, and its consideration was postponed indefinitely.
It was planned to increase the deduction for the first and second child to 2,500 rubles, for the third and subsequent children - to 4,500 rubles. For disabled children, up to 8,000 rubles for guardians, trustees and adoptive parents, and up to 12,500 rubles for natural parents and adoptive parents.
Unfortunately, the project was never adopted, so in 2021 the same deductions that were in effect before should be applied:
- for the first and second child - in the amount of 1,400 rubles;
- for the third and each subsequent child - 3,000 rubles;
- for a disabled child to parents, adoptive parents and their spouses - 12,000 rubles;
- for a disabled child, guardians and trustees - 6,000 rubles.
An increased deduction for a disabled child aged 18 to 24 years, a full-time student, is provided only if there is a disability group I or II.
The deduction for a disabled child is summed up with the deduction “based on the number of children.” For example, for the only child of a disabled person, the deduction will be 13,400 rubles - 12,000 rubles + 1,400 rubles. If the disabled child is the third or more, the deduction will be 15,000 rubles (clause 14 of the Review of judicial practice under Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Armed Forces of the Russian Federation on October 21, 2015, Letter of the Ministry of Finance of the Russian Federation dated November 7, 2019 No. 03-04-05 /85821, dated March 20, 2017 No. 03-04-06/15803).
Single parents (adoptive parents, guardians, trustees) have the right to double the amount of “children’s” deductions. If this parent marries, deductions will again be provided at a single rate from the month following the month of marriage.
What features to consider
The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.
Also see “Tax register for 6-NDFL”.
to fill out lines, including the amount of tax deductions in 6-NDFL (030) (see table).
| Way | Explanation |
| Using special computer programs | All information is entered into them quickly and easily, and many calculations occur automatically. The document can be sent to the Federal Tax Service via telecommunication networks (an electronic signature will be required). |
| Manually | Documents are drawn up neatly in block letters, taking into account the following nuances: • absence of typos and errors; • legible handwriting; • presence of spaces between words; • when hyphenating words, do not put a dash. |
When filling out line 030, enter the appropriate numbers: indicate both rubles and kopecks.
It is advisable to leave the remaining cells empty. The completed calculation can be brought to the tax office in person or sent by registered mail. Also see “Recommendations for filling out Form 6-NDFL”.
Read also
08.12.2017
How the amount of the deduction depends on the number of children
When determining the amount of the deduction, the total number of children is taken into account. That is, the first child is the oldest in age, regardless of whether a deduction is currently provided for him or not. The order of children is determined in chronological order by date of birth (letters from the Ministry of Finance of Russia dated November 8, 2012 No. 03-04-05/8-1257, dated April 3, 2012 No. 03-04-06/8-96). The amounts of deductions for disabled children are summed up with ordinary deductions depending on the child’s priority (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015, letter of the Ministry of Finance of Russia dated March 20, 2021 No. 03-04-06/15803 ).
Example of calculating deduction for children
An employee of the organization, Maria Sidorova, is the parent of three children aged 25, 15 and 10 years. Deductions will be provided to her as follows:
- for the first child aged 25 years - no deduction is provided;
- for a second child aged 15 years - a deduction of 1,400 rubles;
- for a third disabled child aged 12 years - a deduction of 3,000 + 12,000 rubles.
How to fill out 6-NDFL if deductions are greater than income
He has no children. In August, he brought to the accounting department a notice from the Federal Tax Service about the provision of a property deduction in the amount of 2,000,000 rubles.
in connection with the purchase of an apartment. And from this month they began to provide him with a deduction (as the Ministry of Finance and tax authorities recommend doing). And the personal income tax withheld since the beginning of the year was not recalculated or returned.
Salaries for the second half of each month are paid no later than the 10th day of the following month.
And the date of payment of the advance is not important (the advance is not reflected separately in section 2 of the calculation (it is shown as part of the monthly salary), and personal income tax is not withheld from it, ;). The table shows information about the employee. Note that despite the fact that the total amount of the deduction is 2,000,000 rubles, it is provided only in the amount of income received - 20,000 rubles.
That is, from August the tax base will be zero until the amount of income exceeds the amount of the deduction. And this will not happen until the end of this year.
Today there is a promotion - consultation of lawyers and advocates 0 - rubles.
The employee submitted an application for a child deduction in the second quarter.
hurry to get an answer for free→
“Processing of personal data” - any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.1.1.4.
“Confidentiality of personal data” is a mandatory requirement for the Operator or other person who has access to personal data to not allow their distribution without the consent of the subject of personal data or the presence of another legal basis.1.1.5. “Site https://online-sovetnik.ru” is a collection of interconnected web pages located on the Internet at a unique address (URL): https://online-sovetnik.ru, as well as its subdomains.1.1. 6.
