Form 6-personal income tax for the 4th quarter of 2021 - new form free download

to the calculation in form 6-NDFL from 2021: the new form has already been approved. What adjustments are there? When do you need to apply the updated form 6-NDFL? Have the deadlines for submitting these reports been revised due to changes in the form? This consultation includes answers to these questions about Form 6-NDFL for 2021 (4th quarter): what is the due date, the current form (download) and a sample for filling it out in 2021 .

Innovations in personal income tax reporting from 2021

Changes in personal income tax reporting from 2021 are significant : the certificate for tax 2-personal income tax in a separate form has been canceled completely different from 2021

Important

The new form of form 6-NDFL from 2021 was approved by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/753. It must be filled out and submitted starting with reporting for the 1st quarter of 2021

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Here is a diagram of the correspondence between the sections of the old form 6-NDFL until 2021 and the new form:

The sections themselves moved to the new form 6-NDFL, also in a modified form - compared to what was before. But within the framework of this article, we will not dwell on them, since for 2020 you need to report using the old 6-NDFL form of the 2020 . We will focus on filling it out.

New uniform for 2021

Many people are interested in the question of whether a new form 6-NDFL has appeared for submitting calculations for 2021. No, the form remains the same. The form is valid for 2021 (including for filling out for 2021) approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] as amended by order dated November 17, 2018 No. ММВ-7-11/ [email protected]

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If reporting is prepared by tax agents in special programs, then there are no problems with the actual form to fill out. If you fill out the form yourself to submit on paper, then it is important to check that the form you are filling out is relevant at the moment.

Who is required by law to submit 6-NDFL?

This calculation is carried out by tax agents - that is, those who are the source of payment of income for an individual. This includes payments:

• under employment contracts;
• civil contracts;
• copyright license agreements;
• lease agreements;
• dividends;
• winnings.

Tax agents are both organizations and individual entrepreneurs.

Under the purchase and sale agreement, the purchasing organization is not a tax agent. When selling property, an individual calculates and pays personal income tax independently.

If the individual to whom the income is paid is an individual entrepreneur or a self-employed person without individual entrepreneur status, he is independently responsible for paying tax on the income paid.

When concluding a GPC agreement with self-employed persons who do not have individual entrepreneur status, you need to be very careful . If an individual loses becomes a tax agent for personal income tax.

ADVICE

We recommend tracking the status of the self-employed on a special service of the Federal Tax Service and including the condition of the contractor’s self-employment in the contract.

Where and how to submit personal income tax reports

Personal income tax reporting is submitted to the tax office with which the tax agent is registered. But there are certain subtleties here.

the separate division is registered . At the same time, if several detachments or the head office and detachment are located in the same municipality, then it is permissible to select one inspectorate where to submit personal income tax reports for all detachments of this municipality. notify of your choice , to which you will submit 6-NDFL.

An individual entrepreneur cannot have separate divisions. But it can be registered at one address, and conduct activities (for example, under a patent) at another address. In this case:

• for “patent” employees - 6-NDFL is submitted to the tax office, where the patent is registered;
• for key workers – at the place of registration.

At the same time, if an individual entrepreneur operates at different addresses, has employees at each location and uses the simplified tax system or OSNO, then he must report in form 6-NDFL at the place of his registration.

The 6-NDFL report can be submitted electronically or in paper form. The paper option is only to those who have made payments to no more than 10 people . The rest report only electronically.

Form of the new form 6-NDFL: what has changed?

The updated form 6-NDFL still consists of a title page and two sections. The changes made to it are as follows:

• The title page is presented in a new edition - two new lines have appeared in it specifically for successors submitting a new form of the 6-NDFL report instead of the reorganized tax agent: “Form of reorganization (liquidation)”, where the code is indicated, according to the table of codes for reorganization/liquidation forms;
• “TIN/KPP of a reorganized organization (separate division)” - these details are indicated by the successor company reporting for its predecessor.

As you can see, the main sections 1 and 2 of the new 6-NDFL form of 2021 have remained virtually unchanged, and the adopted innovations are relevant mainly for the legal successors of reorganized and liquidated companies.

Is there a zero 6-personal income tax?

As you know, many declarations must be submitted even if the organization does not operate, and only zeros and/or dashes are included in the reporting. With 6-personal income tax the story is different .

The zero calculation of 6-personal income tax can be ignored. That is, if an organization or individual entrepreneur does not make payments in favor of individuals (for example, the company only has a general director who is on vacation at his own expense, or the individual entrepreneur works without employees), there is no need . But an organization can send an explanatory letter about the lack of payments in favor of individuals due to lack of activity. And single entrepreneurs should not write such a letter.

Here are the cases in which 6-NDFL is not considered zero and you still need to submit it:

1. Salaries have been accrued but not paid. Section 2 will be zero, but the accrued salary will fall into Section 1, since the date of actual receipt of the salary is considered the last day of the month, regardless of whether it was actually paid or not.
2. In one of the quarters of the year there were accruals or payments. If there were either payments or accruals in at least one quarter, they will fall into Section 1 6-NDFL. This section is filled out with a cumulative total, so even if there was nothing in subsequent quarters, data from previous quarters must be included in 6-NDFL by the end of the year.

Payroll accounting

We call the third column “full name”, and then depending on the accruals that you reflect in your accounting. I have the following columns (the column number is equal to the item number in the list):

1. “For neg. days” – accrued for days worked or salary;
2. "Vacation pay";
3. “3 days per account. prev." – temporary disability benefits accrued at the expense of the employer;
4. “Help. according to time netr." – temporary disability benefits accrued at the expense of the Social Insurance Fund;
5. “Help. not region cash." – state benefits not subject to personal income tax.

In the column titles you can indicate income codes that will serve as a hint when preparing reports on Form 2-NDFL.

Which form 6-NDFL to use for 2020

As already noted, you need to report for 2021 using the previous form 6-NDFL.

Important

For 2021, 6-NDFL is submitted on a form approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450

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You can free 6-NDFL for reporting for 2021 at the link:

The composition of the 6-NDFL form used for 2021 is shown in the diagram:

6-NDFL reflects only those payments that are subject to personal income tax, taking into account the following nuances:

• if the payment is completely exempt does not need to be reflected in 6-NDFL ;
• if the payment is subject to personal income tax only in excess of any limit (for example, material assistance in the amount of more than 4,000 rubles per year) - the amount of such assistance is reflected in 6-NDFL in full on line 020 of Section 1 and in part of the non-taxable amount - in line 030 of Section 1 .

Title page

Filling out a title usually doesn't pose much of a problem. 6-NDFL is not original: general data about the organization is entered here - TIN, KPP, name, Federal Tax Service code and reporting period. OKTMO is also indicated here.

Section 1

This section is filled out with total indicators calculated from the beginning of the calendar year:

• several lines 010 - 050 of section 1 , since they are filled out in a breakdown - separately for each tax rate;
• lines 060 – 090 are included in the calculation in a single copy - they contain data in total for all rates.

This section reflects those amounts of income and the amounts of tax calculated from them that are considered actually received in the reporting period for which 6-NDFL is compiled.

For different incomes, the date of their actual receipt may vary:

Let's write down the section lines and their decoding in the table with some comments.

Section 2

This section is filled in with data that relates only to the reporting period - that is, to the quarter for which the 6-NDFL calculation is made.

It consists of blocks containing 5 lines:

In section 2 there will be as many blocks of lines 100 - 140 as there are different combinations of dates in lines 100 - 120 in the reporting period.

The payment of income will be included in the calculation of the reporting period to which the latest of the dates reflected on lines 100 - 120 relates.

Reporting rules

Appendix 2 to the Federal Tax Service order No. ММВ-7-11/ [email protected] provides the procedure for filling out form 6-NDFL.

In accordance with this procedure, you must adhere to the following rules when filling out the 6-NDFL calculation:

• data to be filled out must be taken from tax registers;
• if one sheet is not enough to fill, then additional sheets are taken;
• Each sheet is marked with a page number in continuous order in the special “page” field. in the format “001”, “002”... “010”;
• the use of correctors is not permissible;
• printing the completed report on both sides of the sheets is prohibited;
• It is not allowed to fasten the sheets, as this causes damage to them;
• Only one indicator is filled in each cell;
• the date is indicated in digital format DD.MM.YYYY;
• the decimal fraction is indicated through a dot;
• You can fill out form 6-NDFL with black or blue ink;
• all fields with amounts must be filled in; if there is no indicator to fill in, then zeros are entered;
• dashes are placed in empty cells;
• for each OKTMO calculation is filled out separately;
• each sheet must be signed either by the manager or his representative; for individual entrepreneurs, the signature is signed by the entrepreneur himself or his representative;
• if the calculation is filled out on a computer, then its subsequent printing is allowed without borders of cells and fields; it is also not necessary to put dashes, the font must be courier new 16-18.

These filling rules are required to be followed by all persons.

How to reflect in 6-NDFL:

• sick leave;
• prepaid expense.

How to compose correctly - procedure

The 6-NDFL calculation form consists of a title page and a second sheet, on which two sections are located.

In the first section, you need to show data for all employees, calculated on an accrual basis from January 1 of the current year to the end of the period for which the reports are being filled out.

The second section provides dates only for the last three months of the period.

How to correctly fill out form 6-NDFL - step-by-step instructions for filling it out

Step 1. Fill out the calculation cover page.

Here you need to indicate your tax identification number, checkpoint, general parameters about the period for which the calculation is submitted, the Federal Tax Service code and the place where the form is submitted. The necessary codes are taken from the appendices to the procedure for filling out the 6-NDFL calculation.

Next, you need to enter the name of the employer, put down OKTMO, contact details and information confirming the accuracy of the filling.

If the organization is liquidated or reorganized, then two new fields are additionally filled in on the title page.

Step 2. Complete section 1.

You should indicate the total values ​​from January 1 to the last day of the reporting or tax period.

The data is summarized for all employees.

Step 3. Complete section 2.

Here it is enough to show the indicators for the last quarter in terms of each month. Information is also provided in summary form for all employees.

Step 4. Sign all completed calculation sheets and number them in continuous order.

Detailed completion of all lines of form 6-NDFL.

Explanations on how to fill out Section 1

The data is filled out in a generalized form for all personnel for the period from the beginning of January of the reporting year to the last day of the period for which the personal income tax calculation form is submitted. The section is filled out separately for each personal income tax rate.

All amounts are considered a cumulative total from the beginning of the tax period (year).

At the top is the TIN and KPP of the employer’s organization or the TIN of the individual entrepreneur, and also the page number in format 002.

In section 11 fields from 010 to 090, the decoding and correct filling of these lines is presented in the table below:

Recommendations for correct drafting of Section 2

In this section of the calculation, form 6-NDFL, it is enough to fill out information for the last three months.

Shown here are the dates and amounts that were assessed, withheld or paid on the relevant date.

Features of filling out the fields of section 6-NDFL report are presented in the table:

The specified information is provided for all transferred tax amounts for the last three months. If the deadlines for transferring personal income tax are different for different incomes, then lines 100 to 140 are filled out separately for each.

If one sheet is not enough to indicate all the dates, then additional ones are filled out.

Sample

filling out the report form 6-NDFL for submission to the Federal Tax Service in 2021 - excel.

calculation - excel

Example of filling out 6-NDFL for 2020

Let's look at an example of payments and accruals at Mart LLC:

Here are some explanations for filling out the 6-NDFL calculation based on an example:

Sample 6-NDFL for 2021, filled out according to the example given, can be viewed and downloaded for free here:

SAMPLE OF COMPLETING 6-NDFL FOR 2021 (4TH QUARTER)

free calculations in excel

You can download the current form of the new form 6-NDFL in excel format here.

At the end of the article you can fill out the calculation for 2021, it can also be downloaded for free in a convenient format.

Reporting periods and due dates 2021 - 2019

There are 4 periods, three of them are reporting, one is tax:

• 1st quarter – includes the first three months from January to March.
• Half-year – includes the first six months of the current year from January to June
• 9 months - months from January to September are included - sample of filling out 6-NDFL for 9 months.
• Year – tax period, includes the entire calendar year.

For reporting periods, 6-NDFL calculations must be submitted no later than the last day of the month following the period. If it is a weekend, the deadline is moved to the next working day.

For tax purposes – until April 1 of the next year inclusive.

Read also about deadlines here.

Table with deadlines for 2021:

Table with deadlines for 2021:

Who passes under the Tax Code of the Russian Federation?

The following persons have the obligation to report to the Federal Tax Service using the 6-NDFL calculation:

• legal entities;
• Individual entrepreneur with employees.

That is, the obligation to submit a report arises for tax agents who use hired labor.