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:

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-personal income tax: 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):

the amount of dividends accrued to all participants is the value “D1”;
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.

Question:

Hello! Please tell me how to reflect in the 2 personal income tax report the payment of dividends to founders who are not employees of the organization in 1C accounting? Should this be a separate report or should they be added to the general employee report? and if in general, then do they need to be added to the individual’s directory (now they are founding counterparties in the directory)? Thank you!

Answer:

The organization is obliged to withhold the accrued amount of personal income tax upon actual payment of the amount of dividends to the company participant and transfer it to the budget. At the same time, the tax agent, before April 1 of the year following the expired tax period, must submit to the tax authority information on the income of individuals for the expired tax period received from the tax agent, in Form 2-NDFL. Information on income in the form of dividends is submitted together with other 2-NDFL certificates in one register.

To be able to automatically generate a certificate of income in the form of dividends for an individual who is not an employee of the organization, it is necessary:

Enter the founder’s data in the “Individuals” directory.
Reflect information on income in the form of dividends in the document “Input of income, personal income tax and taxes (contributions) from the payroll” (Menu Salary - Accounting for personal income tax and taxes (contributions) from the payroll) - Documents accounting for personal income tax and taxes (contributions) from the payroll) - Add - Entering income, personal income tax and taxes (contributions) from the payroll). In the document, you must fill out the “Personal Income and Taxes” and Personal Income Tax withheld tabs.
Reflect information about the transfer of withheld tax in the document “Transfer of personal income tax to the budget of the Russian Federation” (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Documents for accounting for personal income tax and taxes (contributions) with payroll) - Add - Transfer of personal income tax to the budget of the Russian Federation).
Generate 2-NDFL certificates using the document “2-NDFL Certificate for transfer to the Federal Tax Service” (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Add - 2-NDFL Certificate for transfer to the Federal Tax Service).

Perhaps it was necessary to indicate in the income tax return, in addition to dividends, all other income received by the founding employees during the year, and not issue 2-NDFL certificates for these employees (according to explanations)?

Please provide clarification on filling out 2-NDFL certificates and the Income Tax Declaration regarding dividends paid to the founders of the Closed Joint Stock Company. In December 2016, dividends were paid to the founders of the Closed Joint Stock Company, who also received income (salaries) in the same company. According to reporting : 2-NDFL certificates were generated based on the data of the founding employees, which reflect only income without dividends, and the income tax return reflects only dividends. Please advise on the correctness of filling out reports. In an oral conversation, our tax authority recommends filling out 2-NDFL certificates indicating both income in the form of wages and dividends, and in the income tax return (Appendix 2) indicating only dividends.

The application must be filled out when paying income on securities of Russian issuers, as well as income:

on transactions with securities;
on operations with financial instruments of futures transactions;
on REPO transactions with securities;
on securities lending transactions.

The application must reflect information about the citizen, the amount of income and taxes withheld from income, as well as other similar information. Appendix 2 must be drawn up for each citizen to whom income was paid. This follows from paragraphs 18.1–18.6 of the Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

If information about income paid to individuals is reflected in Appendix 2 to the income tax return, then there is no need to duplicate this information in certificates in Form 2-NDFL. This was stated in the letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-04-07/3263 (brought to the tax inspectorates for use in their work by letter of the Federal Tax Service of Russia dated February 2, 2015 No. BS-4-11/1443 and posted on official website of the tax service in the section “Explanations of the Federal Tax Service of Russia, mandatory for application”).

On November 1, 2016, the general meeting of shareholders of the Alfa joint-stock company decided to allocate net profit in the amount of 440,000 rubles. for the payment of dividends.

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.

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):

the amount of dividends accrued to all participants is the value “D1”;
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.

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);
Delta LLC - 30%.

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:

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);
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@).

Novikova T. A., Ph.D., practicing auditor, tax consultant, associate professor of Moscow State University of Education, Moscow Government, general. Director of the auditing firm TERRAFINANCE LLC