They often have the status of additional, secondary income, so the question often arises of how to show dividends in .

Should dividends be reported?

Sample of filling out 2-NDFL from dividends

Display in 1C

This one. And not one, but two different types:

• For staff.
• For the tax office.

To obtain a certificate for an employee you need to:

• Go to the program menu section called taxes and contributions.
• Next, you should click on the link where you can go to the formation of 2-NDFL for employees.
• Then click on the create window and fill out the header indicating the employee, organization and reporting year.
• To record the remaining data, click on “Fill”. The remaining data will appear automatically.
• To generate a breakdown of OKTMO or KPP codes and tax rates, click the appropriate button.
• Check all the data that appears, and then conduct a certificate and print it.

For the Federal Tax Service this is done somewhat differently.

Calculation of personal income tax on dividends by an organization that itself receives dividends. Alpha LLC owns shares in the authorized capital:

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

Personal income tax on dividends. examples of calculation and reporting

Personal income tax with dividends example of filling out free download Features of tax calculations Limited liability companies and joint stock companies reflect tax calculations differently. LLCs determine the amount of dividends depending on the share of the authorized capital owned by the participant.

The payment procedure is determined by the statutory documents. Tax must be withheld from the entire amount of dividends. The withheld personal income tax must be transferred no later than the next business day after the income is paid.

Attention

The joint-stock company pays dividends depending on the number and type of shares owned by the shareholder. The tax is calculated using a special formula given in clause 5 of Article 275 of the Tax Code of the Russian Federation.

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Important

Therefore, the dates in lines 100 and 110 will be the same. The deadline for transferring personal income tax (line 120) from dividends in 2018 in the 6-NDFL report depends on the organizational and legal form of the source of payment:

• LLCs transfer the tax no later than the next working day after the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation, clause 7 of Article 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service No. BS-4-11/8568@ dated 05/16/2016),
• If dividends are paid by a joint-stock company, then the date of transfer of personal income tax on dividends to 6-NDFL is postponed by one month from the date of payment of income (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).

Features of filling out the form in case of discrepancies in terms If dividends were paid to LLC participants on different days, then a separate group of lines 100 - 140 is filled out for each payment date.

For joint-stock companies, when reflecting dividends in section 2 of the 6-NDFL report, two features must be taken into account.

How to reflect dividends in 6-NDFL: example of filling out for 2018

Salaries for February were transferred to the bank cards of employees on 03/05/2018. 511000 Dividends for 2017 were paid to one LLC participant on 03/14/2018. 153000 Dividends for 2017 were paid to the second participant of the LLC on 03/16/2018. 153000 Salary accrued for March 2018 03/31/2018 505000 Wages for March have not been paid, payment is scheduled for April 5. An example of reflecting dividends in section 1 of the 6-NDFL report looks like this: Filling out section 2 of the 6-NDFL report when paying dividends looks like this: 6-NDFL with dividends free download example of filling Now we will show how to reflect dividends in 6-NDFL if they are paid by a joint stock company society.
Example 2 Input data: Event Date Amount, rub. Staff salaries were accrued for January 2018. 01/31/2018 616000 Salaries for January were transferred to the bank cards of employees on 02/05/2018. 616000 Salary accrued for February 2018

Dividends to LLC participants in 2018

If organizations (LLC or JSC) pay dividends to their participants (founders or shareholders) based on the results of their activities, then they are required to withhold income tax from this amount. In this article, we will consider at what rate personal income tax should be withheld from dividends in 2018 and when to transfer the tax to the budget.

Personal income tax rate on dividends Until 2015, the tax on dividends had to be withheld at the rate of 9%. Since the beginning of 2015, the personal income tax rate has increased, regardless of the period in which payments to the founders are distributed.

The tax rate on dividends depends on the status of the recipient of the founders' payments. If he is a resident of the Russian Federation, then a rate of 13% should be applied; if the recipient is not a resident, then the rate is 15%.

The exception applies only to double taxation avoidance agreements concluded with foreign countries.

Tax on dividends of legal entities and individuals in 2018

Situation 2. Your company itself receives dividends If you receive only 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 (p.
2 tbsp. 210, paragraph 5 of 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 value “D2”. 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.

Personal income tax on dividends in 2018. personal income tax rate and calculation procedure

Deadlines for submitting the report The form is submitted annually no later than April 1 and contains information about the income of an individual calculated, withheld and transferred by personal income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field in the certificate.

In 2018, April 1 falls on a Sunday, so the deadline is moved to 04/02/2018. If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide 2-NDFL in the tax certificate, indicating the number 2 in the “Sign” field.

This must be done before March 1 of the next year (clause 5 of Article 226 of the Tax Code of the Russian Federation). For late submission of the form, a liability of 200 rubles is provided.

for each certificate (clause 1 of article 126

Tax Code of the Russian Federation). There is also responsibility for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles.

Help on form 2-NDFL in 2018

Tax on dividends of legal entities When paying income to participants-legal entities, NPT is paid. The rate of this payment depends on the status of the legal entity receiving the funds: a foreign company or not and its share in the authorized capital of the organization that paid the dividends. Table No. 2. Taxpayer tax rate when paying income to participants-legal entities Status of a legal entity Tax rate Russian organization 13% Russian organization with more than 50% of the share in the authorized capital of the company that paid the income* 0% Foreign organization 15% (or other rate established international treaty) * The period of ownership of the specified share in the authorized capital of the company paying dividends must not be less than 365 days at the time of the decision to pay funds to the NPP participant must be transferred no later than the day the funds are transferred to the participant-legal entity. Table No. 3.

How to fill out a certificate on the new 2-NDFL form

If dividends are paid to company participants in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the tax rate will be the same. The procedure for calculating personal income tax on dividends to residents Calculation of personal income tax on payments to residents will depend on whether the organization making the payments has received the same kind of payments from other companies. For example, the organization has no income in the form of dividends. In this case, the calculation procedure will be as follows: personal income tax = D x 13%, where D is the dividends accrued to the resident. 13% is the tax rate. The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in the current or previous year. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not.
Tax Code of the Russian Federation), and it can only be avoided if the tax agent identifies and corrects the error before it is discovered by the tax authority. Form 2-NDFL in 2018: changes Basically, the changes in the new form are technical and do not affect the procedure for reflecting income, deductions and taxes:

• Section 1 contains information about the reorganization or liquidation of the company;
• Section 2 excludes information about the taxpayer’s place of residence;
• Section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections of the form remains the same.

In 2018, how to reflect dividends in 2 personal income taxes

For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

Sample filling Download Dividends in certificate 2-NDFL - 2018 If the company paid dividends to the founders - individuals in 2017, then 2-NDFL certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2-NDFL certificate for 2018 is the same - 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income.

As of 01/01/2019, changes are being made that all employers, individual entrepreneurs and organizations paying income to individuals should be aware of. Based on Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ (sample for filling out certificate 2-NDFL - new form 2019), there will be not one form, but two. One of them must be used for submitting reports to the Federal Tax Service, and the other for issuing to individuals who apply. As representatives of the Tax Service clarify, the sample for filling out the 2-NDFL certificate form in 2019 contains some points that are unnecessary for ordinary citizens. Therefore, it needs to be simplified, to get rid of the unnecessary. As for the form for the Federal Tax Service, it contains almost everything important and necessary, so the main part of the structure is preserved.

Note that both documents will have the same name - “Certificate of income and tax amounts of an individual.” But so that accountants do not get confused, a small adjustment is made:

• the report, which organizations and individual entrepreneurs must send to the tax authorities, has the abbreviation “form 2-NDFL” in the title, as well as the official number in the classifier of tax documents - KND 1151078;
• the document that needs to be issued to an individual when he applies on the basis of a document has neither abbreviations nor numbers in the KND.

Before downloading the 2-NDFL form (new form 2019), please note that since the purpose of the certificates is different, they have a different structure and filling out order. And the Order of the Federal Tax Service directly states this. Thus, minimal changes have been made to the form that employers must issue to employees (Appendix No. 5 of the Order of the Federal Tax Service). In particular, the line about the attribute, adjustment number and Federal Tax Service code, as well as details of the notification of the provision of a deduction were excluded from it. Since the new year, the document looks like this:

Download free certificate 2-NDFL 2019 (form for issuance to individuals)

As for the 2019 report, there are slightly more changes. For example, it will consist of an introductory part, two sections and one appendix, but now it has 5 sections. In addition, tax authorities removed fields for indicating the TIN of individuals and left only one field to clarify the type of notification confirming the right to one of the tax deductions. You can download the new form 2-NDFL for 2019 below.

Download free certificate form 2-NDFL for 2019.

Please note that if you fill out reports for tax authorities electronically and transfer them to the Federal Tax Service through operators, you will not notice any special changes. Intermediaries promise that by the end of the year they will have time to update the formats that tax agents use when transmitting data on income and personal income tax amounts. As for certificates for employees, and such requests are not uncommon, it is advisable to download the 2-NDFL form for free for individuals in 2019, so as not to violate the requirements of the Tax Code of the Russian Federation.

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 and Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/, which approved the current working version of the document and the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576 and Order of the Federal Tax Service dated December 8, 2014 No. ММВ-7-11/, which describe the rules on how to submit information on electronic and paper media, as well as through operators telecommunication channels.

Therefore, you should not wait for new changes: it’s time to download for free the new form 2-NDFL for 2019 to submit information to the Tax Inspectorate of Moscow, St. Petersburg or another region.

Download free certificate 2-NDFL (new form 2019, form)

A sample of filling out this document will be presented below. To access it, registration or other additional steps are not required: all information is free for readers.

Sample form for 2019

To begin with, we suggest downloading 2-NDFL 2019 (in word format, filling out).

Download filling rules

Now let's look at a specific example. LLC "Company" must submit a report for 2019 to employee Semenova O.A. according to the new rules:

1. In general information, everything is quite simple: TIN, KPP, name of the organization or individual entrepreneur, reporting year, Federal Tax Service code, reorganization code and TIN, KPP of the reorganized organization, OKTMO code, telephone.
2. The certificate number is the serial number of the form sent in the reporting period.
3. Sign (1, 2, 3, 4) - indicated depending on the reasons for submitting the document.
4. Correction number: 00 - primary, 99 - canceling. All others from 01 to 98 are corrective reports.
5. Data on taxpayers is provided from documents available to the tax agent.
6. Information on the amounts of income and calculated and withheld tax is taken for the entire reporting period.
7. Deduction codes are entered taking into account Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ In our case, code 126, since the employee has a child.
8. Notification type code (provided that a notification is issued):
   • number 1 is entered if the taxpayer has been issued a notice of the right to a property deduction;
   • number 2, if the taxpayer has been issued a notice of the right to a social deduction;
   • number 3, if the tax agent has been issued a notice confirming the right to reduce income tax on fixed advance payments.
9. The application is completed by month in which income was paid or deduction provided. There are no differences from the current procedure for filling out this document.

Download a certificate of income of an individual, form 2-NDFL (form 2019 completed)

How do they report now?

In 2015-2016, the form approved by the Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 was used. But at the end of 2017, the Federal Tax Service initiated consideration of amendments to this Order in connection with the approval of the Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ- 7-11/ (registered with the Ministry of Justice and published on January 30, 2018).

Form valid in 2017

You can also download form 2-NDFL (2018).

Download form 2-NDFL (2018)

Who is required to submit certificates?

A free sample of the new 2-NDFL certificate for 2019 is required for all tax agents who are required to report to the Federal Tax Service. They may be an organization, an individual entrepreneur, or another person in accordance with Article 226 of the Tax Code of the Russian Federation, which pays income to an individual who is a taxpayer. Such a person is obliged to calculate, withhold tax from the taxpayer and transfer it to the budget.

The form for submission to the Federal Tax Service is filled out for each individual.

Each tax agent is obliged to ensure accounting of income paid to individuals, deductions provided to them, and calculated and withheld taxes. For this purpose, a corresponding tax register is compiled. It is developed and approved independently by the tax agent and must contain information:

• about an individual, his identification data (full name, date of birth, passport details, TIN);
• types and amounts of income;
• provided deductions;
• amounts of calculated, withheld and transferred tax;
• dates of tax withholding and its transfer to the budget, details of payment documents.

It is the data from this tax register that will be used to fill out the forms.

Delivery formats

When the company consists of several people, then 2-NFDL can be submitted to the tax office on paper. If the number of individuals who received income in your company exceeded 25 people, then you can submit the report only in electronic form (clause 2) via telecommunication channels.

To prepare reports, you can use the free Federal Tax Service software “Taxpayer Legal Entity”. To send an electronic report to the Federal Tax Service in electronic form, you must enter into an agreement with an authorized telecom operator, obtain an electronic digital signature and install the appropriate software.

How to check a certificate before submitting it to the tax office electronically? To do this, you can download the free Tester program from the official website of the Federal Tax Service. By installing it on your computer, you can check the file sent to the Federal Tax Service for compliance with the format for submitting the report in electronic form.

Report submission deadlines

Please note that you should download the 2-NDFL form for 2019 (new form) for free in excel, and then fill it out no later than April 1, since this is the last date when tax agents transmit information about an individual’s income, calculated, withheld and transferred tax to budget (clause 2 of article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field. In 2018, April 1 fell on a Sunday, so the deadline for submission was postponed to 04/02/2018. As for 2019, no transfers are provided.

If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide the tax report, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5). Please note that the procedure for providing such information to the tax authorities is now presented in Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 2, 2018 No. MMV-7-11/

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1), that is, for a form drawn up for an individual employee. Responsibility has also been introduced for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (), and it can only be avoided if the tax agent identifies and corrects the error before it is discovered by the tax authority.

What changes has the uniform undergone in 2019?

The changes are mainly technical and do not affect the procedure for reflecting income, deductions and taxes:

• Section 1 contains information about the reorganization or liquidation of the company;
• Section 2 excludes information about the taxpayer’s place of residence;
• Section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections remains the same.

Sample of filling out a certificate in 2019

Before downloading the 2-NDFL certificate form to fill out in 2019, we recommend that you also familiarize yourself with the rules in force this year (until December 31):

1. In section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code.
2. Section 2 contains information about the individual: his full name, date of birth and passport details. As mentioned above, you do not need to indicate your residence address.
3. Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.
4. Section 4 should provide information about tax deductions provided to individuals.
5. The total amounts for the year: income and deductions of an individual, tax calculated, withheld and transferred to the budget of the Russian Federation are reflected in section 5. The details of the person responsible for filling out are also indicated here.
6. Section 3 is completed for each tax rate. For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

You can download the 2-NDFL certificate form (2018) and the form for free on our website.

Sample personal income tax certificate-2 in 2019

Download free certificate 2-NDFL 2019 (completed form)

Dividends in the certificate in 2019

If the company paid dividends to the founders—individuals—in 2018, then certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2018 report is 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income. In this case, there is no need to fill out a separate section 3.

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@.

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 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.

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