6-NDFL (line 070): filling nuances

That is why the most typical discrepancy between the indicators of line 070 and line 040 “Amount of calculated tax” is the amount of personal income tax from the salary for the last month of the quarter, if the salary for this month is paid already in the next. This means that the amount of calculated tax on line 040 will be more than line 070 by the amount of personal income tax from the salary of the last month of the quarter.

And how will the calculation of 6-personal income tax for the next year be affected by the amount of personal income tax from the December salary of last year, if it was paid already next year? Line 040 for the amount of such tax will be less than line 070.

Let us explain what has been said with an example. Personal income tax on the December 2018 salary paid in January 2019 amounted to 156,219 rubles, and personal income tax on the June salary paid in July 2019 amounted to 118,206 rubles. If the total amount of tax calculated for the half year of 2019 was 1,410,309 rubles, then line 040 of Calculation 6-NDFL for the half year of 2019 will reflect the amount of 1,410,309 rubles, and line 070 - an amount of 1,448,322 rubles (1,410 309 + 156 219 - 118 206).

Line 070 for non-monetary income

With regard to personal income tax on income in kind or in the form of material benefits, the tax is withheld from the income paid in cash. Therefore, on line 070, such personal income tax will be reflected not at the time of receipt of income, but at the time of the subsequent cash payment, from which personal income tax was withheld, taking into account the existing restriction (50% of income) (

Recently, accountants began to receive strange requirements from the IFTS about non-compliance with control ratios in the form of 6-personal income tax.

We are talking about lines 040 and 070 of section 1 of the calculation of 6-personal income tax.

IFNS reports that the control ratios are violated:

“Amount of calculated tax” p.040 - “Amount of fixed advance payment” p.050 - “Amount of tax not withheld by the tax agent” p.080+ “Amount of tax returned by the tax agent” p.090) / “Amount of tax withheld” p.070 = allowable range 0.99-1.10.

Readers of our forum are perplexed. Indeed, in line 040 of the half-year report, personal income tax is reflected, calculated for January-June 2018, and in line 070 - personal income tax, withheld for this period. Even if the salary is paid on time (and this is not always the case), then the personal income tax from the salary for June, reflected in line 040, will not appear in line 070. In addition, personal income tax withheld from the salary for 2017 may be reflected in line 070, which was paid in 2018.

050, 080,090 I have empty lines, so 040/070 I always get 1.2!
Even if you take any salary! because salary for the last month of the quarter is always issued in the next quarter. For the first quarter, I wrote about this in an explanation to the tax office.
What can be said to get left behind???
- IrinaAccountant

Let's give some examples.

1) Salary for December 2017 in the amount of 10,000 rubles. was paid in January 2018.
For January-May, a salary of 140,000 rubles was accrued. For June, a salary of 50,000 rubles was accrued, which was paid in July.
str.020 = 190000
p.040 = 24700
p.070 = 19500
The ratio str.040 / str.070 = 24700/19500 = 1.27, which exceeds the allowable limit, from the point of view of the tax authorities, of 1.1.
2) Salary for October, November, December 2017 in the amount of 30,000 rubles. was paid in January 2018.
For January-May, a salary of 50,000 rubles was accrued. For June, a salary of 10,000 rubles was accrued, which was paid in July.
Thus, in the half-year report:
p.020 = 60000
p.040 = 7800
p.070 = 10400
The ratio of line 040 / line 070 = 7800/10400 = 0.75, which is below the acceptable limit, from the point of view of the tax authorities, of 0.99.
3) In 2018, there were no salary payments for 2017. Moreover, in 2018, wages were never paid at all. At the same time, it was accrued for May-June in the amount of 40,000 rubles.
Thus, in the half-year report:
p.020 = 40000
p.040 = 5200
Ratio p.040/p.070 = 5200/0 = “pattern break”, since you cannot divide by zero. Tax officials expect a range of 0.99 to 1.1 and are faced with a division by zero when checking the ratio.

Recall that the control ratios are described in the letter of the Federal Tax Service and such a ratio, which the tax authorities report in their requirements, is not contained there.

Have you received similar requests? A discussion on this topic takes place in our forum thread "".

How to fill out line 070 in the form 6-personal income tax in 2019, what it is equal to and what indicators it should match, read in our article. Let's say right away that this line is symbolic: it indicates the amount of income tax withheld from the beginning of the reporting year. This means that you have to pay the same amount to the budget. Any discrepancies require clarification. Sample explanations for all occasions are also in the article.

Page 070 6-NDFL: in what cases is it filled out

Your company is recognized as a tax agent for personal income tax if you have employees to whom you issue (transfer) wages or other income subject to income tax.

You must withhold income tax on these payments. The amount of such deductions must be reflected in line 070. It is filled in on an accrual basis. Therefore, if, say, from the beginning of the year you had taxable transactions, but not in the middle of the year, the field will still be filled in the half-year report.

Line 70 in 6-personal income tax: how to fill in with a cumulative total

The procedure for filling out the form 6-NDFL is given in the order of the Federal Tax Service of Russia dated 10/14/2015 No. MMV-7-11 / [email protected] True, the document contains only general instructions for filling out. Therefore, you need to be guided by the official explanations of the Federal Tax Service and common sense.

The indicator of line 070 is included in section 1 of the form containing generalized indicators. That is, the indicator is recorded once on the first sheet.

Reporting periods to fill in respectively:

I quarter (months from January to March);
half year (January-June);
9 months;

For example, in line 070 of 6-NDFL for 2018, you must indicate the tax that was withheld from the income of individuals from January to December 2018 inclusive. And in the reporting for the 1st quarter of 2019 - the tax withheld from the income of individuals from January to March 2019 inclusive.

To correctly fill out the form, it is important to remember that, as a general rule, income tax is withheld on the day of actual payment (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation). At the same time, in accounting, the deduction posting is usually done on the last day of the paid month.

Should lines 040 and 070 match in 6-personal income tax

In practice, fields 040 (tax calculated) and 070 (withheld) almost never coincide. This is fine. How to explain such inconsistencies and what follows them - you will learn further.

Situation 1. Line 040 is greater than line 070

Line 070 reflects the tax that the company withheld in the reporting period. That is, when the fact of withholding was included in the relevant tax register.

If the tax has been calculated but not yet withheld, it does not fall into field 070. And it settles only on line 040 (calculated tax). Thus, these indicators may not match. And this is not some exception to the rule. This is business as usual. After all, for example, a salary for a worked month, as a rule, is issued at the beginning of the next. This means that by months at the junction of quarters there will always be such a situation: personal income tax has already been calculated, but has not yet been withheld. And page 040 will eventually be larger than page 070.

For example, the day of receipt of income for March 2019 is the last day of the month - the 31st day. On this day, the tax is considered calculated. Despite the fact that this is Saturday - a day off, the day of receipt of income from this does not change. The postponement is provided only for the payment of tax. In fact, the salary for March is usually paid in April. So, it is in this month, at the time of payment, the tax will be withheld. Accordingly, in line 040, personal income tax for March will already be included in the report for the first quarter. And in 070 - only for half a year. As in section 2 (recall, it provides data for the last three months of the reporting period).

A possible discrepancy between the indicators of lines 040 and 070 of the 6-NDFL form is provided for even by control ratios (letter of the Federal Tax Service of Russia dated March 15, 2016 No. BS-4-11 / 4222).

If the inspectors still require an explanation of the discrepancies, provide them with explanations (we provided samples).

Note that such discrepancies also occur in the presence of a deposited salary. Then the data to be included in line 040 for such income will be. And in 070 - no.

Situation 2. Line 070 is greater than line 040

If the indicator of line 040 is less than 070, then you have unduly withheld personal income tax from some employee (payment). As a general rule, this cannot be. Therefore, show the amounts as they are. At the same time, return the funds to the employee at his request, reflecting the return on line 090 of section 1.

If personal income tax is not only incorrectly withheld, but also incorrectly calculated, then you will have to submit an adjustment on line 040. Moreover, field 070 does not need to be touched. In the return period, simply fill in line 090, as we said.

How to check the indicator 070 in 6-personal income tax

All personal income tax withheld, which you reflected in line 070 for the reporting period, must be paid to the budget. That is, equality must be satisfied (where line 090 is the tax returned (if any)):

Otherwise, if the moment of withholding the tax and its payment differ greatly in time, provide explanations (we provided a sample).

From January 1, 2016, legal entities and individual entrepreneurs who employ at least one hired employee must submit a quarterly report on withheld and transferred personal income tax. An additional declaration was introduced not so much to complicate the difficult professional life of accountants, but to fully and scrupulously control the calculation and transfer of income tax to the budget.

How to fill out the form 6-NDFL correctly

The amounts reflected in lines 040 and 070 are the main ones in the form 6-NDFL, since tax inspectors will first of all pay close attention to them. The purpose of the audit is simple: to make sure that all tax due is transferred to the budget.

To correctly fill out lines 040 and 070 of form 6-NDFL, you need to study the letters of the Ministry of Finance of the Russian Federation

The tax inspectorate introduced a new form 6-NDFL in accordance with the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” in order to increase the responsibility of tax agents for non-compliance with the requirements of legislation on taxes and fees.

Federal Law No. 113-FZ dated May 2, 2015

And although enterprises and organizations have been reporting on the 6-NDFL form for two years now (for 2017, the second annual report on the 6-NDFL form will be submitted), entrepreneurs and accountants are still experiencing difficulties in compiling it. Therefore, at the end of 2017, the tax authorities published the Letter of the Federal Tax Service of Russia dated November 1, 2017 No. GD-4-11 / [email protected] where common errors are dealt with.

Important to remember:

that in the form 6-NDFL it is necessary to show the total amounts of accrued income, the calculation and withholding of taxes from them for the enterprise (organization) as a whole, and in the form 2-NDFL data are provided for each employee. It is important to correlate the totals of both reports;
if the tax agent withholds tax at several rates, then for each of them its own section 1 is filled in, while the totals for lines 060–090 are shown separately for each tax rate;
to fill out the form, you need to take into account that income can occur in one period, and deductions from it will have to be shown in the next report.

To takecorrect reporting without fines and sanctions, use the provisions of the Tax Code of the Russian Federation along with the explanations of the Federal Tax Service.

For clarification of the controversial points of filling out the form 6-NDFL, you can contact your tax inspector

How to enter digital indicators in the 6-personal income tax report

Specific instructions in Appendix No. 2 to the order of the Federal Tax Service dated 04.10.2015 No. ММВ-7–11 / [email protected] about how to enter amounts - with kopecks or in whole rubles - no. But the form itself suggests: individual fields are separated by a “dot”, which means that they must enter amounts in rubles and kopecks. These are the following lines:

line 025 - the amount of accrued income;
line 030 - the amount of tax deductions;
line 025 - including the amount of accrued income in the form of dividends;
page 130 - the amount of income actually received.

Lines 040 and 070 do not have fields for entering kopecks, the cells are not separated by a dot. Consequently, the indicators in these lines are entered in whole rubles. But when calculating tax, amounts are often obtained in rubles and kopecks, therefore, when filling out lines in rubles, one must remember the rounding rules:

pennies up to 50 are discarded;
50 and more kopecks are rounded up to the ruble.

Often, accountants make mistakes when filling out lines 040, 070. To avoid them, you need to clearly understand what kind of data should be in these lines.

What amounts are entered in line 040

Line 040, in accordance with Appendix 2 to the order of the Federal Tax Service dated 10/14/2015, indicates the difference between the amounts of accrued tax (line 020) for the 1st quarter, 1st half of the year, 9 months and for the year and the amounts of tax deductions for the same periods, multiplied by the corresponding rate (page 010).

Line 070: procedure for recording tax withheld

Line 070 contains data on withheld amounts of personal income tax. It must be remembered that different types of income have different terms for payment, deduction and transfer of accrued payments:

Salary - accrued in one period, and paid in another. For example: the accrued salary for December 2017 will be paid in January 2018, according to the explanations of the Federal Tax Service given in letter No. BS-4-11/8609 dated 05/16/2016. At the same time, these amounts cannot fall into line 070 of the reporting for the 4th quarter of 2017, since income tax must be transferred the next day after the payment of wages, that is, in the new 2018.
Vacation and sick leave, according to the law, are paid at the same time when accrued. That is, if the money was paid in December last year, then the tax withheld should be reflected in line 070 in the report for the 4th quarter of 2017.
Dividends: it is necessary to focus on the moment of actual payment directly to the recipient (it does not matter when dividends are accrued for this form).

Common mistakes when filling out lines 040 and 070 of the declaration

Table: KS formulas

Initial CS	Formula	Link to articles of the Tax Code of the Russian Federation	Possible violation of the law	Reviewer actions
6-personal income tax	(Line 020 - line 030) / 100 * line 010 = line 040 (taking into account ratio 1.2).	Art. 126.1, Art. 210, Art. 23 of the Tax Code of the Russian Federation, Art. 24 of the Tax Code of the Russian Federation.	If line 020 - line 030 / 100 * line 010<, >line 040 (taking into account the ratio 1.2), then the amount of the accrued tax is overstated/underestimated. Taking into account paragraph 6 of Article 52 of the Tax Code of the Russian Federation, an error in both directions is allowed, determined as follows: line 060 * 1 rub. * number of lines 100.
6-personal income tax	Line 040 >, = line 050.	Art. 126.1, Art. 227.1, Art. 23 of the Tax Code of the Russian Federation, Art. 24 of the Tax Code of the Russian Federation.	If line 040< строка 050, то завышена сумма фиксированного авансового платежа.	In accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation to send a written notification to the DA about the identified errors, contradictions, inconsistencies with the requirement to provide the necessary explanations within five days or make the appropriate corrections within the prescribed period. If, after consideration of the submitted explanations and documents, or in the absence of explanations, the NA establishes a violation of the legislation on taxes and fees, draw up an audit report in accordance with Art. 100 of the Tax Code of the Russian Federation.
6-NDFL, KRSB ON	Line 070 - line 090<, = данные КРСБ НА (уплачено НДФЛ с начала налогового периода).	Art. 226, Art. 23, Art. 24 of the Tax Code of the Russian Federation.	If line 070 - line 090 > KRSB data ON (personal income tax paid from the beginning of the tax period), then the tax amount may not have been transferred to the budget.	In accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation to send a written notification to the DA about the identified errors, contradictions, inconsistencies with the requirement to provide the necessary explanations within five days or make the appropriate corrections within the prescribed period. If, after consideration of the submitted explanations and documents, or in the absence of explanations, the NA establishes a violation of the legislation on taxes and fees, draw up an audit report in accordance with Art. 100 of the Tax Code of the Russian Federation.

The introduction of a new law and additional reporting on withheld personal income tax should increase budget revenues by strengthening control and transparency of personal income tax collection, as well as moving away from “gray” payroll schemes.