6-NDFL when recalculating standard deductions, how to apply? From our material you will learn why there is a need to recalculate deductions and how to reflect this in the 6-NDFL report.

What are standard deductions called and why are they recalculated?

Standard deductions (SD) are:

• established by art. 218 of the Tax Code of the Russian Federation, amounts that reduce the income received by an individual when determining the tax base for personal income tax;
• one of the types of tax deductions (along with social, property, etc.) used in calculating personal income tax.

Are deductions applicable when calculating other taxes? You will find the answer in the material “What are VAT tax deductions?” .

To receive SV, you must:

• receive income taxed with personal income tax at a rate of 13% (persons receiving only income exempt from personal income tax, or only income from dividends, or income taxed at other rates cannot apply for SV);
• be a resident for personal income tax purposes (stay in our country for more than 183 days for 12 consecutive months).

Indicated in Art. 218 of the Tax Code of the Russian Federation, deductions are fixed - established by tax legislation in fixed amounts depending on the category of taxpayer:

• 3,000 rub. — for Chernobyl victims, disabled people of the Second World War, etc.;
• 500 rub. — for heroes of Russia, former prisoners of concentration camps, etc.;
• 1,400, 3,000, 6,000, 12,000 rub. - “children’s” deductions.

Read about how to get a “children’s” deduction .

It should be noted that receiving SV is an employee’s right:

• which he may not use or apply for it not from the beginning of the calendar year;
• which cannot be used in the absence of supporting documents and an application from the potential recipient of the deduction.

Sample application for standard deduction can be downloaded.

These reasons may serve as a reason to recalculate the SV. In addition, the need for recalculation may arise in other cases - for example, if an employee acquired resident status during the year or an error was identified in the calculations.

We will tell you how to reflect the fact of recalculation of deductions in 6-NDFL in the next section.

An employee is late with documents: how to recalculate deductions and reflect personal income tax

If an employee has the right to standard tax deductions (for example, “children’s”), but did not take care to provide supporting documents in a timely manner and (or) delayed submitting the application, the deduction will not be provided to him.

As a result, he loses his money, since personal income tax will be withheld from his income in large amounts.

However, an employee can easily correct this situation by asking his employer for standard deductions.

The employer must:

• start providing standard deductions from the month in which the entire package of supporting documents and the application for deduction are submitted to the accounting department;
• recalculate deductions from the beginning of the year.

In this case, it will be necessary to take into account the limitation established by subsection. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation: in 2019, the “children’s” deduction is provided only until the employee’s income exceeds 350,000 rubles.

If the “income” threshold is exceeded, no deductions are provided, and the employee will be able to return the tax withheld in excess by contacting the tax authorities at the end of the year (Article 78, paragraph 4 of Article 218 of the Tax Code of the Russian Federation). 6-NDFL will reflect only the income received by the employee and personal income tax (calculated and withheld) without taking into account deductions.

If the threshold is not exceeded, in 6-NDFL you must:

• reflect the deduction on line 030;
• Personal income tax is calculated using the formula: (line 020 - line 030) / 100 × line 010.

The same algorithm for filling out 6-NDFL is used if it is decided to provide deductions from the beginning of the year (or from the moment the right to do so is obtained). Let's look at this situation with an example.

Example

Turner Trifonov N.Yu. (monthly earnings 80,000 rubles) had a daughter in February 2019. He applied for the “children’s” deduction only in September 2019. The employer decided to recalculate personal income tax taking into account deductions from February 2019, the moment the employee’s right to a deduction arose.

In 6-NDFL for 9 months of 2019, deductions will go to line 030 in the amount of 4,200 rubles. (1,400 rubles × 3 months, where 3 months is the period during which the employee’s income did not exceed 350,000 rubles).

Personal income tax calculated from N. Yu. Trifonov’s income for 9 months (p. 040) will amount to 93,054 rubles: (80,000 rubles × 9 months - 4,200 rubles) × 13%.

At the same time, the withheld personal income tax (line 070) for the specified period amounted to 93,600 rubles. (RUB 80,000 × 9 months × 13%).

The employer is obliged to return the excessively withheld tax to Trifonov N. Yu. at his request (clause 1 of Article 231 of the Tax Code of the Russian Federation), reducing the personal income tax transferred to the budget for the rest of the company’s employees by the same amount. The refund amount in 6-NDFL will be reflected on line 090.

Read how to return over-withheld personal income tax to an employee.

Results

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.

Question: In May 2016, the organization discovered that, starting in November 2015, it erroneously did not provide the employee with the standard child tax deduction for personal income tax. How is a deduction provided in this situation and should this be reflected in the calculation of 6-NDFL for the first quarter and half of 2016? If yes, then how?

Answer:

The organization should submit an adjustment calculation in form 6-NDFL for the first quarter of 2016 reflecting the standard tax deduction for a child provided from January 1, and it is also necessary to clarify the tax obligations of an individual for the previous tax period and submit an adjustment certificate to the tax authority in the form 2-NDFL for 2015

Justification: According to Art. 218 of the Tax Code of the Russian Federation, when determining the size of the tax base for personal income tax (hereinafter - personal income tax), taxpayers have the right to receive standard tax deductions.

Installed pp. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the standard tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, custodian, foster parent, spouse of the foster parent, on whose support the child is, and is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period by the tax agent, exceeded RUB 350,000. Until 2016, this amount was 280,000 rubles.

According to Letter of the Office of the Federal Tax Service of Russia for Moscow dated November 29, 2013 N 20-14/124134@, if during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in Art. 218 of the Tax Code of the Russian Federation, then at the end of the tax period, on the basis of documents confirming the right to such deductions, the tax authority recalculates the tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article. A similar conclusion is contained in Letter of the Ministry of Finance of Russia dated April 18, 2012 N 03-04-06/8-118.

In accordance with paragraph. 3 p. 2 art. 230 of the Tax Code of the Russian Federation, from January 1, 2016, tax agents quarterly submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period, in the form, formats and in the Procedure approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@ “On approval of the form for calculating amounts of personal income tax persons calculated and withheld by the tax agent (Form 6-NDFL), the procedure for its completion and submission, as well as the format for presenting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form.”

If a tax agent discovers in the calculation submitted to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an understatement or overestimation of the amount of tax to be transferred, the tax agent is obliged to make the necessary changes and submit to the tax authority an updated calculation in the manner established Art. 81 of the Tax Code of the Russian Federation (clause 6 of Article 81 of the Tax Code of the Russian Federation).

According to section I, II The procedure for filling out the form of information on the income of an individual “Certificate of income of an individual” (form 2-NDFL), approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/485@, information on the income of an individual to whom the tax agent recalculated the income tax for previous tax periods in connection with the clarification of his tax obligations, issued in the form of a corrective certificate to replace the previously submitted one (indicating the number of the originally compiled certificate and the new date).

Thus, if an organization erroneously does not reflect the standard child tax deduction provided from January 1 in the calculation on form 6-NDFL for the first quarter of 2016, the organization should submit an adjustment calculation on form 6-NDFL for the first quarter of 2016 with reflection reliable information, and it is also necessary to clarify the tax obligations of an individual for the previous tax period, draw up and submit to the tax authority an updated certificate in form 2-NDFL for 2015.

We'll tell you what deductions are available to working parents, how to get them and how much you can expect.

The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of your legally earned money that goes to personal income tax payment. MoneyMan told us what rules apply for the “children’s” deduction.

Conditions for granting deductions

Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time master's student. Svetlana’s employer withholds 13% of personal income tax from her wages, amounting to 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.

In what case can you get a deduction?

Deductions for children belong to the standard category and are regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, trustees and foster parents who have one or more children under their care or care have the right to receive them.

A deduction is assigned if the child is under 18 years of age or if he is a full-time student. In this case, a deduction is also due for those months when students had an academic leave.

Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.

Deduction amount

The following deduction amounts are established:

1,400 rub. - for 1 child;
1,400 rub. - for the 2nd child;
3,000 rub. - for the 3rd and subsequent children.

Also for every disabled child up to 18 years of age or a disabled student of group I or II of full-time education up to 24 years of age provided deduction in the amount:

12,000 rub. - for parents and adoptive parents;
6,000 rub. - for guardians, trustees and adoptive parents.

Family Svetlana has three children:

The first child is Sergei (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for whom a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.

In total, the monthly deduction for her will be 5,800 rub. (1,400 rub. + 1,400 rub. + 3,000 rub.). Taking this into account, Svetlana’s tax base (that is, the amount of wages on which the 13% tax will be calculated) will be equal to 34,200 rubles. ( 40,000 rub. – 5,800 rub. ), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it.( RUB 34,200 × 13%. (). As a result, the Family will receive).

RUB 35,554 40,000 rub. – 4,446 rub. Without deductions, the tax base is 40,000 rubles. , and 5,200 rubles are paid to the budget.
(RUB 40,000 × 13%). In this case, the amount in hand that Svetlana receives is equal to RUB 34,800 ((40,000 rubles – 5,200 rubles). Tax deductions allow Svetlana to save money

754 rub.

RUB 35,554 – 34,800 rub. ) per month. Income limit

The deduction is given until the taxpayer’s total income from the beginning of the year reaches the mark of RUB 350,000 (. In the month when taxable income, calculated on an accrual basis, exceeds the established limit, the deduction ceases to be provided. And then until the end of the year the citizen will not have the right to use it, but next year this right will be activated again.).

Let’s assume that from January 2016, Family receives “children’s” deductions. Since her monthly income is 40,000 rubles, they will be provided to her only until August inclusive, because in September her total income will be 360 ​​thousand rubles, which is more than the established limit. It turns out that in a year, thanks to deductions, Svetlana will save

6,032 rub.

8 months × 754 rub.
Restrictions related to children
The deduction is provided until the end of the year and ends in January of the following year if:
The child died;

the child has turned 18 and is not a full-time student;

a child in full-time education is 24 years old;

Each parent is entitled to a deduction, even if they are divorced, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.

The family and her husband discussed and decided that it was better for Svetlana to receive both deductions, after which the husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11,600 rub. (5,800 rub. × 2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40,000 rub. – 11,600 rub. ), and amounts to RUB 3,692 With double deductions in hand, the Family will receive (RUB 36,308) .

40,000 rub. — 3,692 rub.

The state also provides a double deduction to the only natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be given the normal “single” deduction.

How to get a deduction for children
Svetlana Semeynaya has calculated her deduction amount, but in order to receive it, she must contact her employer.

To do this, she will need the following documents:
Application for a deduction;
birth certificate of each child;
a certificate from the educational institution stating that the child is studying full-time. It is useful when the deduction is issued for a child over 18 years of age;

Form 2-NDFL from the previous place of work, if there was a change of workplace in the current year. Everything else necessary actions

the employer will fulfill it independently, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Please note that you can submit an application in the same month when the newborn was born. If during the tax period deductions are not received in full size
or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting the tax office after the expiration of the current tax period.

Here is a package of documents that will come in handy:
Declarations in form 3-NDFL;
2-NDFL certificates;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;

You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on granting a deduction. Then, within 10 days, the taxpayer is notified of the decision. If a tax refund application is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account specified in it.