Rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in forms 2-NDFL and 6-NDFL - read the article.

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Calculation of personal income tax on dividends

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

1. the amount of dividends accrued to all participants is the value “D1”;
2. the amount of dividends received by your company is the “D2” value. It includes dividends that:

• were not subject to income tax at a rate of 0%;
• were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• LLC "Delta" - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. - RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
2. Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in Sect. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is “1010”.

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

• in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
• in line 030 - deduction from dividends, if applied;
• in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next business day after payment;
• in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

Joint-stock companies and LLCs pay a portion of the profits received to their owners. Such rewards are called dividends and are subject to tax. Accordingly, dividends are reflected in 2 personal income taxes.

Payment of profits occurs in accordance with the legislation of the Russian Federation.

It is listed at the following frequency:

• Every quarter;
• every half year;
• annually.

Profit distribution occurs in accordance with the size of the share of each founder (shareholder).

The procedure itself consists of three stages:

1. Determining the amount of profit that will be distributed.
2. Making a decision on the transfer of dividends.
3. Payment of funds.

After making a decision to pay the funds, the organization has 60 days to transfer the money. Personal income tax is withheld on the day of payment. For residents of the Russian Federation the rate is 13%, for non-residents – 15%.

The deadlines for transferring the fee to the state budget vary, they depend on the organizational and legal form of the enterprise:

• For LLC – the next day after payment;
• for JSC – within a month after the funds are transferred.

How to calculate the tax amount

When calculating the fee, standard, property, and social deductions are not applied. It is calculated with each payment, even if there are several of them during the year. If only the profit of the organization itself is distributed, the budget payment is calculated using the usual formula: income X tax rate.

For example, an LLC has two founders, Petrov I.A. and Smirnov P.O., their shares are 70 and 30%, respectively. Both are residents of the Russian Federation. Distributed profit for 2017 amounted to 180,000 rubles.

Personal income tax certificates 2 for business owners will reflect the following amounts of income and tax:

• Petrov I.A.: 180,000 X 0.7 = 126,000 X 13% = 16,380 rubles.
• Smirnov P.O.: 180,000 X 0.3 = 54,000 X 13% = 7,020 rubles.

Also, in addition to its profits, an organization can receive dividends from other organizations. If this is income subject to income tax at a rate of 0%, then personal income tax is calculated in the usual way.

In other cases, the calculation takes place in two stages:

1. The amount of tax deduction is determined = (dividends (hereinafter referred to as D) of the participant / total amount D) X for D received. The latter indicator includes amounts not paid previously, as well as non-taxable income tax - 0%.
2. The tax is calculated = (D of one participant - deduction) X 13%.

Example: Voskhod LLC has a 50% share in the authorized capital of Zarya LLC. The company received a profit of 500,000 rubles for distribution among the owners. The founders of Voskhod LLC are equal shares of April LLC and S.M. Ivanov. The total amount of profit distributed by the Voskhod company was 1,200,000 rubles.

Calculation for Ivanov S.M.:

1. Deduction – (600,000 / 1,200,000) X 500,000 = 250,000 rubles.
2. Personal income tax – (600,000 – 250,000) X 13% = 45,500 rubles.

To reflect all remunerations in the certificate form, section 3 is provided. Dividends must be reflected using the code - 1010. The indicators are summarized in section 5. If the founder is a resident of the Russian Federation and receives other income taxed at a rate of 13%, only one certificate is filled out. It contains information about all income, including distributed profits.

The income received by the owner is indicated in full without reduction by the amount of personal income tax withheld. If there is a right to a tax deduction, its amount is placed next to it. The deduction code for 13 percent is 601 (it is not reflected in section 4). Otherwise, “0” is set.

Important! Distributed profit is shown by the month of payment of funds, not their accrual. Therefore, if profit was accrued in December 2017 and paid in January of the next period, these incomes will be included in the reporting for 2018.

A sample of filling out the document looks like this:

When to submit reports

Tax agents provide reporting after the end of the period, i.e. next year. The deadline according to general rules is April 1. If the personal income tax could not be withheld - until March 1, and when the company does not provide information within the prescribed period, it will be fined in the amount of 200 rubles for each certificate.

In cases where the data was submitted incorrectly or incompletely, a fine of 300-500 rubles is imposed for each violation, or the head of the company is held accountable - a fine of 100 to 300 rubles.

Important! An error found and corrected by a tax agent before the inspector is not subject to a fine. Corrections are made by adjusting reporting.

Dividends are income for founders and shareholders. And just like with other remunerations, personal income tax is withheld. They are marked in the certificate with code 1010. If the founder receives other remuneration in addition to dividends, all income is indicated together. There is no need to fill out different sections 3 and 5.

LLCs and JSCs that receive profit from business activities transfer a specified portion of it to shareholders - individuals. The Tax Code of the Russian Federation obliges companies to perform the functions of tax agents for these transactions: to calculate and transfer personal income tax to the budget from dividends in 2017. To avoid problems with fiscal authorities, payments should be made no later than the deadlines prescribed in the current legislation.

Responsibility for non-payment or delay lies with tax agents. For each day of delay, penalties are charged, and the company is charged a fine of 20% of the amount not received by the budget. If the size of dividend payments is large, the delay may entail significant costs for the company.

Dividends are classified as income subject to personal income tax. The tax rate is different for residents and non-residents. For the former in 2017 it was set at 13%, for the latter it was slightly higher – 15%.

It is a mistake to believe that all citizens of the Russian Federation are residents of the country. The Tax Code of the Russian Federation gives a different definition: a resident is a person who has stayed on the territory of the state for at least 183 days during the last year. This means that both the holder of a Russian passport and a foreigner can have this status.

A citizen of the Russian Federation who stays abroad for a significant part of the year may lose his resident status. Exceptions are departures from the Russian Federation for valid reasons: to receive medical services or training. The 183-day rule does not apply to military personnel and civil servants performing labor functions outside of Russia.

In order not to make a mistake when choosing a rate, you need to check your residence status. If the tax authorities discover an error, the company will have to pay penalties and fines for the difference not transferred to the budget.

Important! The tax status of the participant is determined during the tax period on each date of personal income tax transfer. If it changes, budget obligations for the entire year are subject to recalculation.

When is personal income tax paid on dividends?

The procedure for making dividend payments to company participants is regulated by Art. 28 of Law No. 14-FZ of 1998. According to its text, the meeting of shareholders of the company has the right to distribute net profit quarterly, every six or 12 months. Once the decision is made and documented, the organization has 60 days to transfer the funds.

The deadline for paying income tax on dividends to the budget depends on the legal form of the company. There are two possible options:

• LLC – transfers personal income tax no later than the next day after the payment of income to shareholders.
• JSC (PJSC) - must fulfill the obligations of the tax agent within a month from the date of monetary settlement with shareholders.

The timing of personal income tax transfers does not depend on the method of payment of income: in cash at the organization’s cash desk or by transfer to a card. Dividends received in kind are not exempt from tax.

Important! The transfer of personal income tax must be made according to the details of the Federal Tax Service with which the company is registered, regardless of the area in which the participant lives.

How to calculate the tax amount?

The company reflects dividends in certificate 2 of personal income tax in 2017 and is subject to mandatory personal income tax. To calculate tax, you must use the rate currently in effect, selected according to the member's tax status.

When calculating, you cannot reduce the tax base by deductions: standard, social, professional or property. The full amount of income received is taxed at a rate of 13% (or 15%). Use the formula:

Personal income tax = Dividend amount* 0.13

Example

Romashka LLC has two founders: Ivanova A.A. (owns 60% of the capital) and Petrova B.B. (owns 40% of shares) - both residents of Russia. Based on the results of the fourth quarter of 2016, at the meeting of shareholders it was decided to distribute 100,000 rubles of net profit. This means that the owners are entitled to:

Ivanov: 100,000* 0.6 = 60,000 rubles.

Petrov: 100,000* 0.4 = 40,000 rubles.

From the indicated amounts of income, personal income tax is withheld at a rate of 13%. The tax amount is calculated as:

For Ivanov: 60,000* 0.13 = 7,800 rubles. The amount “in hand” with the deduction of personal income tax is 52,200 rubles.

For Petrov: 40,000* 0.13 = 5,200 rubles. Minus tax, the participant will receive 44,800 rubles.

Romashka LLC is obliged to transfer personal income tax in the total amount of 13,00 rubles according to the details of “its” Federal Tax Service no later than the next day after settlement with shareholders. Otherwise, it will be held accountable by the fiscal authorities as a tax agent.

Important! If the amount of dividends is returned to the LLC due to an error in the details, there is no need to transfer the personal income tax again when sending the payment again.

How to reflect dividends in personal income tax certificate 2?

The company that calculates tax on dividends acts as a tax agent. According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, she is obliged to report to the fiscal authorities, indicating the corresponding values ​​in the 2-NDFL certificate under code 1010. The deadline for submitting the report is no later than 01.04 of the next year.

Important! Reporting to the Federal Tax Service does not reflect the accrual, but the actual payment of dividends. Certificate 2 of personal income tax will not contain information about the participant’s income if it was accrued in December and transferred to shareholders in January. The figure will roll over to next year.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The organization paid dividends to the founder, an individual who is not an employee of the organization, personal income tax was withheld and transferred to the budget. Do I need to submit a 2-NDFL declaration? Or should he himself report to the Federal Tax Service at his place of residence?

When paying dividends to a founder who is not an employee of the organization, it is necessary to submit a 2-NDFL certificate to the tax office, since in relation to the income of an individual, the organization is a tax agent (clause 2 of Article 214 of the Tax Code of the Russian Federation).

The rationale for this position is given below in the materials of the Glavbukh System

S.V. Razgulin

Deputy Director of the Tax Department

and customs tariff policy of the Ministry of Finance of Russia

2. Article:Step-by-step instructions for calculating and paying dividends

Step No. 5. Pay dividends, transfer taxes and submit reports

Having decided to distribute profits between participants, you must pay dividends within 60 days. Specific deadlines are usually specified in the charter or resolution. Transfer the withheld income tax to the budget no later than the next day after the payment of dividends(). And pay personal income tax no later than the day you receive cash from the bank for payment of dividends or the day the dividends are transferred to the account of an individual ().

Please note: there is no need to pay insurance premiums on dividends accrued to individuals. The fact is that contributions are levied on payments under employment and civil contracts, the subject of which is the performance of work. Dividends are not included in these payments.

You will report on dividends paid to an individual in a certificate in form 2-NDFL. It must be submitted to the inspection no later than April 1 of the year following the year of payment of dividends. *

N. A. Kulyukina

expert of the magazine "Simplified"

2-NDFL is a certificate of personal income and taxes paid, which is familiar to all accountants. All employing organizations recognized as tax agents are required to report annually to the Federal Tax Service on income and the tax withheld from it in relation to all their employees. The legislation provides for several such reports, but the 2-NDFL certificate occupies a special place among it. This material will discuss what this report is, what time frame it needs to be submitted, and what to pay attention to when filling it out - taking into account the fact that the form has changed significantly since 2019.

Form 2-NDFL certificate (new form 2019) performs several functions when informing tax authorities and other institutions, such as banks, about the amount of citizens’ earnings and the amount of tax withheld from it. Therefore, drawing up this document is one of the main tasks of any accountant who deals with payroll issues.

Starting from 2019, in accordance with Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@, 2 forms will be used, depending on the purpose:

• 2-NDFL itself (for informing the Federal Tax Service);
• employee income certificate.

You can download free personal income tax certificate form 2 (new form 2019) at the end of the article. And then we will take a closer look at the sample personal income tax certificate-2 in 2019: what changes in terms of filling out, deadlines and nuances this document contains.

Deadline for submitting certificate 2-NDFL for 2018

Form 2-NDFL for 2018 must be submitted to the tax authority at the place of registration of the tax agent before April 1, 2019. There will be no postponements since April 1st falls on a Monday. It is before this date that all reports must be submitted to the tax office. True, in some cases it must be submitted no later than March 1, 2019 (clause 5 of Article 226 of the Tax Code of the Russian Federation). Such reports must contain information about the personal income tax not withheld from individual taxpayers in 2019. By the way, not only the Federal Tax Service authorities, but also the taxpayers themselves need to be notified about this.

The time limit applies only to the reporting of tax agents. Taxpayers themselves who wish to receive a property deduction have the right to submit income reports to the Federal Tax Service throughout the entire calendar year.

Sample of filling out personal income tax certificate form 2: new form in 2019

The form for a certificate of income of an individual (form 2-NDFL), used by employers in 2019, was approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@ (remember to download form 2 NDFL 2019). As mentioned above, the most important change in 2019 can be called the fact that if previously the same 2-NDFL certificate was used for both submission to the Tax Office and for issuance to employees, in 2019 these two documents were separated. Now 2-NDFL is a document exclusively for the Tax Service; for employees, they now issue a “Certificate of income and tax amounts of an individual” using a different form.

What changes has the report undergone?

1. The structure of the document has changed: if previously it had 5 sections, now it has 3 sections and an appendix.
2. The TIN and KPP are now included in the header of the form.
3. The notification fields about the right to deductions and tax reduction have been removed - they are now reflected as codes in the new field “Notification Type Code”.
4. A breakdown of information about income and deductions by month is entered in the application.

The completed 2-NDFL form looks like this (you can download the 2-NDFL certificate form for 2019 and the form at the end of the article):

And this is what a report for an employee should look like in 2019:

Income and deduction codes

A complete list of deduction codes is given in the appendix to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387@.

An important tip for employers who are thinking about how to check form 2 of personal income tax (new form 2019) before submitting it to the tax office. This can be done using the special “Software” service on the official website of the Federal Tax Service. True, unfortunately, this service is only able to recognize non-existent codes, and not errors that were made when posting data using valid codes.

Taxpayer INN

Form 2-NDFL can be submitted to the tax office even without indicating the recipient of the income without the TIN. This is stated in the letter of the Federal Tax Service dated January 27, 2016 No. BS-4-11/1068, where the tax authorities confirm that the indication of the TIN in the report depends on whether the taxpayer provided it to his tax agent. Therefore, a report without this requisite must pass format and logical control. True, with some nuances.

So, when sending a certificate in electronic form with an empty TIN field, the Federal Tax Service will respond with a protocol with the following message: “Warning. The TIN for a Russian citizen has not been filled in.” However, the system will still skip the report, and such a protocol is just a warning, and if there are no other errors, then there is nothing to worry about.

But an error made in the TIN itself will have more serious consequences. After all, for each incorrect number you will have to pay 500 rubles, in accordance with the provisions of Article 126 of the Tax Code of the Russian Federation. Liability can be avoided if you notice the inaccuracy before the tax service and have time to submit a corrective form with the correct data. In such a document, you should fill in only the field in which the error was made, and not transfer all the data from the main report into it.

Electronic report

Tax agents who have paid remuneration or wages to 25 individuals or more are required to submit a report in electronic form. When submitting a report in electronic form, you do not need to attach a register of certificates to it, as is required when submitting paper certificates, in accordance with by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576. After all, tax service programs are not able to recognize this register.

In addition, you need to pay attention to the correspondence of the name of the person responsible for submitting the certificate with the electronic signature certificate. They must belong to the same person, otherwise the Federal Tax Service will not accept the report. It is important to remember that in the instructions for filling out the certificate, the Federal Tax Service does not provide a mandatory condition that the form must be signed by the manager or chief accountant. The main thing is that the data matches. Some colleagues do not include in the report the name of the person responsible for submitting it at all. Meanwhile, this is a mandatory detail of the report. If you do not fill it out, the certificate will not be accepted either electronically or on paper.

Dividends for 2018

The form must indicate absolutely all taxable income of individuals. However, shareholder dividends do not need to be reported. For this purpose, there is a separate Appendix No. 2 to the income tax return. However, this procedure is provided exclusively for joint-stock companies; other organizations paying dividends to their founders must indicate them in Form 2-NDFL. This should be done together with other types of income of a particular taxpayer, taxed at a rate of 13%.

Error correction

If the tax agent made a mistake when filling out the form, he must submit an updated form. In its “No.” field, you must indicate the number of the original certificate (in which the error was made). The registration date must be current. In the “Adjustment number” field, you must indicate the code “01” or “02” and so on (depending on the account adjustment). If you need to submit a completely annulling certificate, use the code “99”. A similar procedure applies when indicating erroneous taxpayer data (for example, TIN), this is stated in the letter of the Federal Tax Service for Moscow dated March 18, 2011 No. 20-14/3/025669@.