How to fill out an income tax return. Procedure for filling out the income tax return Line 210 of the income tax return

Every quarter, organizations must report income taxes. To do this, they submit a declaration. When filling out, you should pay special attention to line 210 of the income tax return.

In line 210 you must indicate the total amount of prepayments for the reporting or tax period.

Taxpayers must calculate the amount of advance payments themselves. It is calculated based on the rate, as well as the income on which the tax is charged. The amount of the prepayment is calculated on an accrual basis from the beginning to the end of the calculation period.

Firms pay advances based on the results of reporting periods, which are the first quarter, six months, nine months and a year.

Some legal entities have the right to pay only quarterly advances, namely:

companies whose income during the reporting period amounted to less than fifteen million rubles;
foreign companies operating in Russia through representative offices;
autonomous organizations;
companies that do not make a profit from the sale of their products;
non-profit firms;
participants in investment and simple partnerships.

Other legal entities must pay both quarterly and monthly advances. Organizations such as museums, libraries and theaters do not pay upfront fees at all.

If the company has not switched to paying monthly payments from the income actually received, it must pay not only quarterly payments, but also monthly ones, namely:

the amount of the monthly advance payment for the first quarter is equal to the amount of the monthly advance payment that must be paid in the last quarter of the previous year;
the amount of the monthly advance to be paid in the fourth quarter is equal to one third of the difference between the amount of the advance for nine months and the amount of the advance for six months.

Instructions for filling out the line

When filling out your income tax return on line 210, you must remember the following rules:

Companies that must pay monthly advances by the twenty-eighth day of each month must indicate the amount of calculated advances in accordance with the declaration for nine months and for the fourth quarter. That is, in line 210, on the second sheet of reporting, the amount of prepayment for nine months and monthly advances paid in the fourth quarter are indicated. If at the end of the year the organization is at a loss, no tax is paid.
If in any of the reporting periods the company has a reduction or additional accrual of prepayments based on the results of the audit, these amounts are added or subtracted from line 210 of the income tax.
Firms that pay advances only based on the results of reporting periods write down in line 210 the amounts of calculated prepayments for nine months. At the same time, lines from 290 to 310 and from 320 to 340 on the second sheet are left blank
Firms that pay monthly advances on income actually received indicate the amount of advances for eleven months in line 210 of the declaration.

for the 1st quarter - line 320 from the declaration for nine months for 2015;
for the 2nd quarter - line 180 of the declaration for the first quarter of 2015 plus line 290 of the declaration for the first quarter of 2015;
for the 3rd quarter - line 180 plus line 290 from the declaration for the second quarter of last year;
for the 4th quarter - line 180 plus line 290 of the declaration for the nine months of 2015.

What is the procedure for filling out lines 210-351 in Sheet 02 of the income tax return, with the exception of lines 260-267 and 350-351 of the 2016 income tax return?
The organization pays monthly advance payments for income tax. The organization is not a payer of the trade tax, is not outside the Russian Federation and is not a participant in regional

The form, presentation format and procedure for filling out the corporate income tax (hereinafter referred to as the Declaration, Procedure) are established by order dated October 19, 2016 N ММВ-7-3/572@. According to the letter of the Federal Tax Service of Russia dated December 21, 2016 N SD-4-3/24514 for the tax period of 2016, tax returns for corporate income tax had to be submitted in the named form.

The procedure for filling out lines 210-351 of Sheet 02 of the Declaration is established by Section V of the Procedure. According to clause 5.8 of the Procedure, lines 210-230 of Sheet 02 of the Declaration indicate the amounts of accrued advance payments for the reporting (tax) period.

In this case, organizations paying monthly advance payments indicate on lines 210-230 the amounts of advance payments according to the Declaration for the previous reporting period of a given tax period and the amounts of monthly advance payments due for payment on the 28th day of each month of the last quarter of the reporting period.

Let us recall that the tax period for corporate income tax is the calendar year (Clause 1, Article 285 of the Tax Code of the Russian Federation). Reporting periods are the first quarter, half a year and nine months of the calendar year (first paragraph of paragraph 2 of Article 285 of the Tax Code of the Russian Federation).

When submitting the Declaration for 2016, the previous reporting period is 9 months of 2016.

Consequently, when filling out the Declaration for 2016 on lines 210-230, the total amount of advance payments for nine months of 2016 and monthly advance payments due in the 4th quarter of 2016 are indicated. In this case, the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months (paragraph five, paragraph 2, Article 286 Tax Code of the Russian Federation).

Thus, on lines 210-230 of the Declaration for 2016, the sum of lines 180-210 and lines 290-310 of the Declaration for 9 months of 2016 should be reflected (see also letter of the Federal Tax Service of Russia dated July 14, 2015 N ED-4-3/12317@ " On control ratios of tax return indicators for corporate income tax"). That is, the amount of advance income tax payments actually paid in 2016 is indicated.

In accordance with clause 5.10 of the Procedure, line 270 of Sheet 02 of the Declaration indicates the amount of tax to be paid additionally to the federal budget, which is determined as the difference of line 190 and the sum of lines 220 and 250, if the indicator of line 190 exceeds the sum of lines 220 and 250 (line 190 - line 220 - line 250, if line 190 is greater than the sum of lines 220 and 250).

On line 271, the amount of tax to be paid additionally to the budget of a constituent entity of the Russian Federation is determined as the difference between line 200 and the sum of lines 230 and 260, if the indicator of line 200 exceeds the sum of lines 230 and 260 (line 200 - line 230 - line 260, if line 200 is more than the amount lines 230 and 260).

Moreover, for an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040, 070 of subsection 1.1 of Section 1 of the Declaration.

In other words, lines 270 and 271 reflect the amount of tax subject to additional payment to the budget for 2016, defined as the difference between the amount of actually accrued tax reflected on line 190 of the Declaration (clause 5.7 of the Procedure) and the amount of advance payments paid during the tax period.

If the advance payments paid exceed the amount of calculated tax reflected on line 190 of the Declaration, the difference must be reflected on lines 280 and 281 of Sheet 02 of the Declaration.

According to clause 5.11 of the Procedure, lines 290-310 indicate the amount of monthly advance payments payable in the quarter following the reporting period for which the Declaration is submitted.

At the same time, lines 290-310 are not filled in in the Declaration for the tax period. This is due to the fact that the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period (paragraph three of clause 2 of Article 286 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 10/13/2011 N ED-4-3/16970, dated 04/14/2011 N KE-4-3/5985, dated 12/11/2009 N 3-2-10/30). That is, the amount of the advance payment due in the 1st quarter of 2017 is equal to the amount of the advance payment due in the 4th quarter of 2016.

Lines 320-340 in the Declaration for the tax period are also not filled out, but are filled out in the Declaration for nine months, and they indicate the amount of monthly advance payments payable in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments payable in the fourth quarter (except for the cases specified in clause 4.3 of the Procedure).

Prepared answer:

Expert of the Legal Consulting Service GARANT

professional accountant Bashkirova Iraida

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of RSA Vyacheslav

At the end of each reporting period, all companies are required to submit a tax return, which indicates the amount that is payable to the state. Line 210 of the income tax return shows the amount of advance contributions that the company will have to pay. We will analyze in detail how to fill out line 210, and what nuances need to be taken into account when filling it out.

What does line 210 of the income tax return consist of?

When completing line 210, it is important to know how your company pays down payments, monthly or quarterly. This determines what will be written to the line. We will look at what line 210 consists of, how to fill it out correctly, and what needs to be taken into account when filling it out.

We remind you that the tax service approved the profit declaration form by order dated 10/19/2016 N ММВ-7-3/572.Line 210 of the income tax returnis located on the continuation of sheet 02.

How to fill out line 210 income tax returns

Filling out depends on whether your company pays upfront fees monthly or quarterly. It is important to remember this nuance when filling out line 210. We've covered both options - choose the instructions that suit your company.

How to fill out line 210 if the company pays advances monthly

Companies that pay advance payments of income tax monthly based on the profit of the previous quarter fill out lines 210-230 as follows:

the amount of advance payments on the declaration for the previous reporting period. Take these values from lines 180-200 of Sheet 02 for the last quarter.
the amounts of advances that had to be paid no later than the 28th day of each month. Take these values from lines 290-310 of the tax return for the previous quarter.

How to fill out line 210 if the company pays advances quarterly

According to the procedure for filling out a tax return, when making quarterly advance payments on lines 210–230, you must indicate the amount of advance payments on the return for the previous reporting period (if it is included in the current tax period). Thus, to fill out line 210 of the income tax return for the 3rd quarter of 2018, transfer the data from line 180 of Sheet 02 of the return for the 2nd quarter of 2018.

What else should be reflected in line 210 of sheet 2

Regardless of the method of payment of advance payments for income tax, terms 210–230 reflect the amount of advance payments accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

As well as the expenses associated with these incomes.

On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.

To line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.

To line 030, transfer the amount of expenses associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include in this amount the expenses reflected in sheets 05 and 06.

Transfer the amount of non-operating expenses and losses to line 040:

from line 200 of Appendix 2 to sheet 02;

from line 300 of Appendix 2 to sheet 02.

To line 050, transfer the amount of losses from line 360 of Appendix 3 to sheet 02. Do not include losses reflected in sheets 05 and 06 in this amount.

Calculate the total profit (loss) for line 060:

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If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.

Lines 070-090 Excluded income

On line 070, indicate the amount of income excluded from profit reflected on line 060 of sheet 02. For example, income from equity participation in foreign organizations. The full list of excluded income is given in paragraph 5.3 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Line 080 is filled out only by the Bank of Russia. Place dashes on this line.

Lines 100-130 Tax base

For line 100, calculate the tax base using the formula:

Indicate a negative result with a minus sign.

On line 110, indicate losses from previous years. For more information, seeHow to take into account losses from previous years for income taxes .

On line 120, calculate the tax base for calculating tax using the formula:

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If there is a negative amount on line 100, enter zero on line 120.

Fill in line 130 if the organization applies . In this case, indicate separately on the line tax base in respect of which a reduced tax rate is applied .

If the organization is engaged only in preferential activities, line 130 will be equal to line 120.

Lines 140-170 Tax rates

On line 140, indicate the income tax rate.

If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.

On line 150, indicate:

federal income tax rate. For example, for a standard rate of 2 percent, enter "2-.0-";

or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).

On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter “18.0-.”

If an organization uses regional benefits in the form of a reduced income tax rate , on line 170 indicate the reduced regional tax rate.

Lines 180-200 Tax amount

On line 190, calculate the income tax paid to the federal budget using the formula:

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On line 200, calculate the income tax paid to the regional budget using the formula:

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(page 120 - page 130)

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If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.

On line 180, calculate the total amount of income tax using the formula:

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Lines 210-230 Advance payments

On lines 210-230, indicate the amounts advance payments :

on line 220 - to the federal budget;

on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Lines 210-230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.

Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:

the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);

the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).

Situation: how to fill out lines 210-230 in the income tax return for the six months? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.

In lines 210-230, enter the data from lines 180-200 of the declaration for the first quarter.

In lines 210-230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180-200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180-200, and not lines 290-310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.

The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of last year and for the first quarter of the current year. And if the proceeds from sales are not exceeded an average of 15 million rubles. for each quarter , then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290-310.

In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270-271) or reduced (lines 280-281), you need to take into account the indicators of lines 180-200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment resulting from the results of the first quarter.

Determine the balance of settlements with the budget in the half-year declaration using the formula:

If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card in a timely manner, inform him about the transition for quarterly payment of advances.

This follows from paragraphs 2-3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:

at the end of the first quarter the organization made a profit ;

at the end of the first quarter the organization had a loss .

Organizations that pay tax monthly based on actual profit received or quarterly indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180-200 of the previous declaration. In the declaration for the first reporting period, lines 210-230 are not filled in.

In addition, regardless of the frequency of tax payment, on lines 210-230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to sheet 02 for each separate division (for a group of separate divisionsvillages located on the territory of one subject of the Russian Federation), as well as by the head office of the organization.

This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Situation: how to fill out lines 180-210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.

On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.

The organization's transition to monthly payment of tax does not affect the completion of these lines. The fact is that the income tax return only needs to reflect the accrual of tax and advance payments. Actual settlements with the budget (in particular, the order of transfer and the amount of transferred advance payments) are not shown in the declaration.

Therefore, fill out lines 180-200 in the general order:

on line 180, indicate the total amount of income tax;

on line 190 (200) - income tax paid to the federal (regional) budget.

This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

On lines 210-230, indicate the total amount of advance payments:

accrued for nine months. In this case, these are the amounts indicated on lines 180-200 of the declaration for nine months;

declared for payment in the fourth quarter. These are the amounts indicated on lines 290-310 of the declaration for nine months.

Important: Since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, issue And submit an updated declaration in nine months.

This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280-281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (p. 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.

See examples of how advance tax payments should be reflected in the income tax return if:

The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases ;

The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases :

The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss .

Lines 240-260 Tax outside the Russian Federation

On lines 240-260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.

Separately reflect the amount included in the tax payment:

to the federal budget - on line 250;

to the budget of a constituent entity of the Russian Federation - on line 260.

On line 240, calculate the total amount of creditable tax using the formula:

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Lines 270-281 Tax to be paid additionally or reduced

Using lines 270-281, calculate the amount of tax to be paid additionally or reduced.

On line 270, calculate the amount of tax to be paid additionally to the federal budget:

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On line 271 - additional payment to the regional budget:

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If the results are zero, put zeros on lines 270 and 271.

If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.

On line 280, calculate the amount of tax to be reduced to the federal budget:

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On line 281 - the amount to be reduced to the regional budget:

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Lines 290-340 Monthly advance payments

Fill in lines 290-310 if the organization transfers income tax monthly based on the profit received in the previous quarter . However, do not fill out these lines in your annual declaration.

For organizations that do not have separate divisions, the advance payment to the federal budget (line 300) is calculated using the formula:

For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, seeHow to pay income tax if an organization has separate divisions And .

Calculate the advance payment to the regional budget on line 310 using the formula:

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monthly based on the profit received in the previous quarter.

Fill out these lines only in the declaration for nine months;

remits income tax monthly based on actual profit .
Fill out these lines in the declaration for 11 months if the organization plans to pay tax monthly starting next year based on the profit received in the previous quarter.

For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:

to the federal budget - on line 330;

to the regional budget - on line 340.

Calculate the total amount of monthly advance payments on line 320 using the formula:

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Section 1

In section 1, indicate the final amount of tax to be paid to the budget or the amount to be reduced. Fill it out based on the data from sheets 02-06.

Subsection 1.1

In Section 1, Subsection 1.1 is not filled in:

non-profit organizations that do not have an obligation to pay income tax;

organizations are tax agents that are not payers of income tax and submit declarations with location codes 231 or 235.

In the “OKTMO code” field, indicate the code of the territory in which the organization is registered. This code can be determined using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (indicating the inspection code).

In the cells on the right that remain empty, put dashes.

On line 030, indicate the budget classification code (BCC), by which the organization must transfer the tax to the federal budget, and on line 060, indicate the BCC for transferring the tax to the regional budget. It is convenient to define these codes with using a lookup table .

In line 040, transfer the amount of tax to be paid additionally to the federal budget from line 270 of sheet 02.

To line 050, transfer the amount of federal tax to be reduced from line 280 of sheet 02.

In line 070, transfer the amount of tax to be paid additionally to the regional budget from line 271 of sheet 02.

In line 080, transfer the amount of regional tax to be reduced to the regional budget from line 281 of sheet 02.

Features of reflecting trade fees

The form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following.

Indicate the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when reporting tax paid (withheld) abroad that is offset against income taxes. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.

For the reflection of trade fees by organizations with separate divisions, see How to draw up and submit an income tax return if an organization has separate divisions .

Features in the Republic of Crimea and Sevastopol

Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.

Organizations in Crimea and Sevastopol can receive the status of participants in the free economic zone. If such status exists, in sheet 02 and in appendices 1-5 to sheet 02 of the tax return, in the “Taxpayer Identification” field, code “3” must be indicated (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3/3253).

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If the tax is paid quarterly, the indicators of lines 180-200 of Sheet 02 of the declaration for 9 months are transferred to lines 210-230 of the declaration for the year.

If the tax is paid monthly, based on the profit of the last quarter, then the indicators of lines 210-230 consist of the amounts of lines 180-200 and 290-310 of Sheet 02 of the declaration for 9 months.

If the tax is paid monthly, based on actual profit, then lines 210-230 reflect the amount from lines 180-200 of Sheet 02 of the declaration for November.

In addition, regardless of the frequency of tax payment, lines 210–230 indicate the amounts of advance payments accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

on line 220 - to the federal budget;
on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling out the lines, follow clause 5.8 of the Procedure approved.

Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180–200, and not lines 290–310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.

The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the 2nd–4th quarters of last year and for the 1st quarter of the current year. And if sales revenues do not exceed an average of 15 million rubles. for each quarter, then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290–310.

In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270–271) or reduced (lines 280–281), it is necessary to take into account the indicators of lines 180–200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210–230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180–200, but the difference minus the overpayment resulting from the results of the first quarter.

Determine the balance of settlements with the budget in the half-year declaration using the formula:

An example of filling out an income tax return for six months when switching to quarterly transfer of advance payments. Previously, the organization transferred monthly advance payments based on profits for the previous quarter. At the end of the first quarter, the organization made a profit

According to the results of the first quarter, Alpha received a profit of 1,000,000 rubles. The amount of the advance payment for the first quarter is 200,000 rubles. (RUB 1,000,000 x 20%, line 180 of the declaration), including:

to the federal budget - 20,000 rubles. (RUB 1,000,000 x 2%, line 190 of the declaration);
to the regional budget - 180,000 rubles. (RUB 1,000,000 x 18%, line 200 of the declaration).

On lines 180–200:

From lines 210–230:

From lines 270–310:

On lines 180–200:

From lines 270–310:

If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290–310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card on time, inform him about the transition to quarterly payment of advances.

An example of filling out an income tax return for six months when switching to quarterly transfer of advance payments. Previously, the organization transferred monthly advance payments based on profits for the previous quarter. According to the results of the first quarter, the organization suffered a loss

In the first quarter, Alpha LLC transfers monthly advance payments for income tax based on the profit received in the previous quarter.

The amount of the monthly advance payment for the first quarter is determined based on the indicators for the third quarter of the previous year and amounts to 50,000 rubles, including:

to the federal budget - 5,000 rubles;
to the regional budget - 45,000 rubles.

During the first quarter, the organization transferred these amounts within the deadlines established for the transfer of advance payments for income tax. Thus, during the first quarter, Alpha transferred advance payments for income tax:

to the federal budget - 15,000 rubles. (5000 rub. x 3 months);
to the regional budget - 135,000 rubles. (RUB 45,000 x 3 months).

According to the results of the first quarter, Alpha received a loss. In the declaration for the first quarter, the amount of accrued tax (lines 180–200) is 0.

Simultaneously with the submission of the declaration for the first quarter, Alpha notified the tax office that for the period from the second quarter of last year to the first quarter of this year, its sales income did not exceed an average of 15,000,000 rubles. for every quarter. Therefore, starting from the second quarter of this year, the organization stops making monthly advance payments. In this regard, in the declaration for the first quarter, the accountant did not declare monthly advance payments for the second quarter.

In the income tax return for the first quarter, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–310:

For the first half of the year, Alpha’s profit amounted to RUB 2,200,000. An advance payment for income tax was accrued in the amount of RUB 440,000. (RUB 2,200,000 x 20%), including:

to the federal budget - 44,000 rubles. (RUB 2,200,000 x 2%);
to the regional budget - 396,000 rubles. (RUB 2,200,000 x 18%).

In the income tax return for the six months, advance payments are reflected as follows.

On lines 180–200:

From lines 270–310:

Considering that at the end of the first quarter the organization had an overpayment of a total of 150,000 rubles, according to the half-year declaration, the accountant transferred to the budget not 440,000 rubles, but only 290,000 rubles. (440,000 rubles – 150,000 rubles).

Organizations that pay tax monthly based on the actual profit received or quarterly indicate on lines 210–230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180–200 of the previous declaration. In the declaration for the first reporting period, lines 210–230 are not filled in.

In addition, regardless of the frequency of tax payment, on lines 210–230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to Sheet 02 for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation) , as well as at the head office of the organization.

Situation: how to fill out lines 180–210 of sheet 2 in the annual income tax return. From the fourth quarter, the organization switched from quarterly to monthly tax payment

On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.

Therefore, fill out lines 180–200 in the general order:

on line 180, indicate the total amount of income tax;
on line 190 () - income tax paid to the federal (regional) budget.

This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

On lines 210–230, indicate the total amount of advance payments:

accrued for nine months. In this case, these are the amounts indicated on lines 180–200 of the declaration for nine months;
declared for payment in the fourth quarter. These are the amounts indicated on lines 290–310 of the declaration for nine months.

Important: Since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the nine-month declaration it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, fill out and submit an updated declaration nine months in advance.

This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280–281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (clause 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.

An example of how advance tax payments accrued for the reporting period are reflected in the income tax return. The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases

Alpha LLC calculates monthly advance payments based on actual profits. The organization does not operate outside of Russia.

At the end of January, Alpha made a profit of 100,000 rubles. An advance payment of income tax for January was accrued in the amount of 20,000 rubles. (RUB 100,000 x 20%), including:

to the federal budget - 2000 rubles. (RUB 100,000 x 2%);
to the regional budget - 18,000 rubles. (RUB 100,000 x 18%).

In the income tax return for January, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

In February, Alpha’s activities incurred a loss of 20,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–February), the amount of Alpha’s profit decreased to 80,000 rubles. (100,000 rub. – 20,000 rub.). An advance payment of income tax for this period was accrued in the amount of RUB 16,000. (RUB 80,000 x 20%), including:

to the federal budget - 1600 rubles. (RUB 80,000 x 2%);
to the regional budget - 14,400 rubles. (RUB 80,000 x 18%).

In the income tax return for January–February, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

In March, Alpha again made a profit of 100,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–March), the amount of Alpha’s profit increased to 180,000 rubles. (100,000 rub. – 20,000 rub. + 100,000 rub.). The advance payment for income tax for this period was accrued in the amount of RUB 36,000. (RUB 180,000 x 20%), including:

to the federal budget - 3600 rubles. (RUB 180,000 x 2%);
to the regional budget - 32,400 rubles. (RUB 180,000 x 18%).

In the income tax return for January–March, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

An example of how accrued advance payments are reflected in the income tax return. The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases

Alpha LLC calculates monthly advance payments for income tax based on the profit received in the previous quarter.

The monthly advance payment for the first quarter is 50,000 rubles, including:

to the federal budget - 5,000 rubles;
to the regional budget - 45,000 rubles.

to the federal budget - 15,000 rubles. (5000 rub. x 3 months);
to the regional budget - 135,000 rubles. (RUB 45,000 x 3 months).

to the federal budget - 20,000 rubles. (RUB 1,000,000 x 2%);
to the regional budget - 180,000 rubles. (RUB 1,000,000 x 18%).

The amount of the monthly advance payment for the second quarter is 66,667 rubles. (RUB 1,000,000 x 20%: 3), including:

to the federal budget - 6667 rubles. (RUB 1,000,000 x 2%: 3);
to the regional budget - 60,000 rubles. (RUB 1,000,000 x 18%: 3).

In the income tax return for the first quarter, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–310:

For the second quarter, Alpha’s activities incurred a loss in the amount of 50,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–June), the amount of Alpha’s profit decreased to 950,000 rubles. (RUB 1,000,000 – RUB 50,000). An advance payment of income tax for the first half of the year was accrued in the amount of RUB 190,000. (RUB 950,000 x 20%), including:

to the federal budget - 19,000 rubles. (RUB 950,000 x 2%);
to the regional budget - 171,000 rubles. (RUB 950,000 x 18%).

Since advance payments, calculated on the basis of profits for the previous reporting period, were accrued in large amounts for the second quarter, the tax return for the first half of the year reflects an overpayment of income tax. The amount of monthly advance payments for the third quarter is recognized as zero, since the amount of income tax calculated based on the results of the six months is less than the amount of income tax calculated for the first quarter.

In the income tax return for the first half of the year, advance payments are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–310:

An example of how accrued advance payments are reflected in the income tax return. The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss

Alpha LLC calculates and transfers advance payments for income tax quarterly.

In the first quarter, Alpha made a profit of 750,000 rubles. The amount of the quarterly advance payment for the first quarter is 150,000 rubles. (RUB 750,000 x 20%), including:

to the federal budget - 15,000 rubles. (RUB 750,000 x 2%);
to the regional budget - 135,000 rubles. (RUB 750,000 x 18%).

In the income tax return for the first quarter, advance payments are reflected as follows.

On lines 180–200:

The accountant left lines 210–230 blank. Organizations that list only quarterly advance payments do not fill out these lines in the declaration for the first quarter.

From lines 270–281:

For the second quarter, Alpha’s activities incurred a loss in the amount of 350,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–June), the amount of Alpha’s profit decreased to 400,000 rubles. (RUB 750,000 – RUB 350,000). An advance payment of income tax for the first half of the year was accrued in the amount of RUB 80,000. (RUB 400,000 x 20%), including:

to the federal budget - 8,000 rubles. (RUB 400,000 x 2%);
to the regional budget - 72,000 rubles. (RUB 400,000 x 18%).

Since advance payments, calculated based on profits for the previous reporting period, exceed the tax amount for the six months, the accountant made the following entries in the tax return.

On lines 180–200:

Lines 210–230 reflect the information specified in lines 180–200 of the declaration for the first quarter:

From lines 270–281:

During the third quarter, Alpha’s activities again made a profit - in the amount of 650,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–September), Alpha’s profit increased to RUB 1,050,000. (RUB 750,000 – RUB 350,000 + RUB 650,000). An advance payment of income tax for nine months was accrued in the amount of RUB 210,000. (RUB 1,050,000 x 20%), including:

to the federal budget - 21,000 rubles. (RUB 1,050,000 x 2%);
to the regional budget - 189,000 rubles. (RUB 1,050,000 x 18%).

The accountant made the following entries in the tax return.

On lines 180–200:

Lines 210–230 reflect the information specified in lines 180–200 of the half-year declaration:

From lines 270–281:

If the results are zero, put zeros on lines 270 and 271.

If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.

On line 280, calculate the amount of tax to be reduced to the federal budget: