Filling out line 210 of the income tax return for 9 months. Procedure for filling out an income tax return

For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or at the end of the first month, two months, three months, and so on until the end of the calendar year. The report form is the same for all cases. The current form, as well as the rules for filling out the income tax return, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

Filling out a profit declaration 2017

The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting with the annual reporting for 2016 and throughout 2017.

This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, disclosing income and expenses respectively - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of a completed zero profit declaration for 2017 as a whole or interim reporting periods.

Other declarations presented in the form section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.

It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.

In general, all information containing the rules for filling out the 2017 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.

Algorithm for filling out an income tax return

Let's look at the main points of filling out an income tax return in 2017 using the example of sections that are required to be completed.

The procedure for filling out an income tax return, like, perhaps, any other report, requires compliance with some general principles.

The report can be completed in printed form or using a ballpoint pen with black, purple or blue ink. Each sheet of the declaration is drawn up on a separate sheet. There should be no corrections or omissions in the completed report. Text data, for example, the name of the organization or the name of the director, is filled in capital letters. Each familiar cell can contain only one number or letter - otherwise, failures may occur when processing the report to the Federal Tax Service. A dash is placed in cells that are not filled in with values.

The title page of the declaration contains standard information about the company: name, INN, KPP, full name of the person who is responsible for filing the reports, and the number of the tax office to which the company is attached. The title also indicates information about the report itself - the period for which it is submitted and the reporting year.

This is followed by subsection 1.1 of section 1, which is called “The amount of tax payable to the budget, according to the taxpayer (tax agent).” This sheet indicates the OKTMO code, indicating the territorial affiliation of the organization. After it there is a breakdown of the total amount of the budget payment into the federal and regional part of the tax according to BCC 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in the proportion of 3% to 17%. Let us recall that such a division of income tax deductions at a general rate of 20% into the federal budget and the budget of a constituent entity of the Russian Federation has been introduced this year. Previously the proportion was 2% to 18%. In addition, local authorities currently have the opportunity to reduce “their” part of the payment for certain categories of taxpayers to 12.5% ​​instead of the previously effective minimum of 13.5%.

The main calculation of the tax is carried out in sheet 02. It sums up by line income from sales, non-operating income, expenses that reduce the amount of income from sales and non-operating expenses. The established tax rates are applied to the resulting tax base, thus determining the amount of tax payable. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.

Filling out an income tax return: data comparison

Filling out a tax return for income tax involves taking into account the following point. Tax calculations always occur on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year also contains data on income and expenses for the previous reporting period. In this regard, it is important to correctly track the entry into the report of data relating to previously calculated advance tax payments.

The procedure for filling out a profit declaration assumes that the amounts of advances for the reporting period preceding the period for which the form is filled out are reflected in lines 210-230 of Sheet 02 of the report and make it possible to trace the correlation of values ​​between declarations for different reporting periods during the year.

So, for example, when filling out an income tax return, a company that calculates tax based on the results of the quarter will indicate in lines 210-230 of the declaration the amount of calculated tax indicated in lines 180-200 of the previous report. An organization that pays the budget monthly based on the actual profit received will also reflect in these lines the amounts of calculated advance payments according to the declaration for the previous reporting period, only in this case it will be a monthly submitted report.

The same company that pays monthly advance payments, with the subsequent calculation of additional payments at the end of the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and the monthly advance payments that had to be paid in the current quarter (lines 290-310 of the report for the previous quarter).

As a result, the amounts reflected in lines 210-230 are subtracted from the corresponding values ​​of the federal and regional part of the tax, determined on the basis of their tax base for the entire reporting period from the beginning of the year. This is how the amount of income tax to be paid is determined according to the declaration for the current reporting period.

Income tax return: sample form

In this example, we have provided a report for 9 months, filled out according to the main sections, for an organization that pays quarterly advance payments. An example of filling out a profit declaration for the year will be similar with the only difference being that code “34” will have to appear on the title page of the report as the reporting period.

When an organization's expenses for a certain period exceed its income for the same period, a loss occurs. Such a loss can occur both in accounting and tax accounting. We will tell you in our material how the loss is reflected in the income tax return.

Interim loss and loss at the end of the year: income tax

Regardless of what period during the year the organization experiences a loss, its amount will be reflected in Sheet 02 “Tax Calculation” of the tax return for corporate income tax (Federal Tax Order No. ММВ-7-3/572@ dated October 19, 2016) .

The total amount of loss from the sale of goods (work, services) and non-sales transactions for the reporting (tax) period is reflected on line 060 of Sheet 02 with a minus sign. The algorithm for calculating the loss reflected on line 060 of Sheet 02 is as follows:

line 060 = line 010 + line 020 - line 030 - line 040 + line 050

The indicators of all these lines are also reflected in Sheet 02 of the tax return.

The loss shown on line 060 of Sheet 02 is subsequently adjusted, in particular, for income excluded from profit and other indicators. This is how the tax base indicator is formed, reflected on line 100 of Sheet 02:

line 100 = line 060 – line 070 – line 080 – line 400 of Appendix No. 2 to Sheet 02 + 100 Sheet 05 + line 530 Sheet 06

The amount of loss on line 100 is also reflected with a minus sign.

When calculating profit tax, a loss incurred by an organization leads to the fact that the tax base is recognized as equal to zero (clause 8 of Article 274 of the Tax Code of the Russian Federation). Therefore, line 120 “Tax base for tax calculation” of Sheet 02 reflects zero. Accordingly, the amounts of calculated tax reflected on lines 180 – 200 of Sheet 02 will be zero.

Income tax: losses of previous years 2018

Losses that an organization generates during the year are counted when determining the tax base in subsequent reporting periods of the year, because the tax base is determined on an accrual basis (clause 7 of Article 274 of the Tax Code of the Russian Federation). Losses at the end of the year will also not disappear. After all, it is possible to carry forward losses to the future under income tax. The organization reflects the accumulated losses of previous years in Appendix No. 4 to Sheet 02 in the profit declaration for the 1st quarter and for the year (clause 1.1 of the Procedure, approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@). This appendix shows the balance of the accumulated loss at the beginning of the year, broken down by year of its occurrence, the use of the loss during the year, the resulting loss at the end of the current year, as well as the total amount of unused loss at the end of the year.

If during the year or at the end of the year the organization makes a profit, in the general case it can be reduced by the loss of previous years, but not more than half (Article 283 of the Tax Code of the Russian Federation).

In Sheet 02 of the tax return, the amount of a loss or part of a loss from previous years that reduces the tax base for the reporting (tax) period is shown on line 110. This amount is taken from line 150 of Appendix No. 4 to Sheet 02.

Entries for income tax losses

Is income tax charged on a loss? Since the tax base for income tax in the event of a loss is considered equal to zero, no tax is payable. However, organizations that keep records of income tax calculations in accordance with PBU 18/02 must make entries. Let us assume that the organization has no differences between accounting and tax accounting and the amount of accounting and tax losses is the same. Then, for an amount equal to 20% (income tax rate) of the loss, you need to show conditional income tax income (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 68 “Calculations for taxes and fees” - Credit account 99 “Profits and losses”

And then the occurrence of a deferred tax asset must be reflected for the same amount:

Debit account 09 “Deferred tax assets” - Credit account 68

As the loss is repaid in subsequent years, the value of the deferred tax asset for it will decrease, which corresponds to the reverse accounting entry: Debit account 68 – Credit account 09.

Income tax losses: consequences

Reflection of an income tax loss in a tax return is one of the cases when the tax inspectorate, as part of a desk tax audit, may request an explanation from the taxpayer justifying the amount of the loss incurred. They will need to be submitted within 5 working days from the date of receipt of the request (clause 3 of Article 88 of the Tax Code of the Russian Federation). We talked about how to draw up such explanations in a separate consultation.

Procedure for filling out an income tax return

Income tax return 2017/2018

Organizations that are taxpayers of income tax, at the end of each reporting period (month or quarter), submit a cumulative income tax return.

The tax return form for corporate income tax (hereinafter referred to as the Declaration), valid in 2017 - 2018, was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

Composition of the income tax return

It is important to remember that in 2018 the Declaration must include:

• title page (Sheet 01);
• subsection 1.1 “For organizations paying advance payments and corporate income tax” of section 1 “Amount of tax payable to the budget, according to the taxpayer (tax agent);
• sheet 02 “Tax calculation”;
• Appendix No. 1 “Income from sales and non-operating income” to sheet 02;
• Appendix No. 2 “Costs associated with production and sales, non-operating expenses and losses equated to non-operating expenses”

The remaining sheets of the Declaration need to be included in its composition only if the organization has the appropriate data and indicators to fill out.

Moreover, even if the data is available, the organization does not include in the Declaration for the calendar year subsection 1.2 “For organizations paying monthly advance payments” of Section 1. And Appendix No. 4 “Calculation of the amount of loss or part of the loss that reduces the tax base” is included in the Declaration only for the 1st quarter and calendar year.

Rules for filling out income tax returns

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@ approved not only the “profitable” form itself, but also the procedure for filling out the income tax return.

The Procedure reveals the main questions that arise for an accountant when drawing up a Declaration:

• composition of the Declaration;
• general requirements for filling out and submitting the Declaration;
• the procedure for filling out individual sheets and annexes to the Declaration.

In the Procedure for filling out the income tax return for 2017-2018, step-by-step completion provides explanations for each line of the tax return: what indicator to reflect or where to get the necessary data. Therefore, when filling out a profit declaration, the instructions for filling out, given in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@, will provide invaluable assistance to the accountant.

For income tax, filling out the declaration step by step in 2017-2018, when an accountant prepares a declaration based on the above Procedure, should not raise serious questions. However, the accountant often has difficulties filling out line 210 “Amount of accrued advance payments for the reporting (tax) period - total” of Sheet 02. For example, what amount should be reflected on line 210 of the declaration for 2017? It depends on how the organization pays advance payments:

• if an organization pays monthly advance payments no later than the 28th day of each month, then to fill out line 210 the accountant needs to add up the income tax reflected on line 180 of the Declaration for 9 months of 2017 and the amount of monthly advance payments payable in 3 - 1st quarter of 2017, which was previously reflected in line 290 of the Declaration also for 9 months of 2017;
• if the organization makes monthly advance payments on the actual profit received, then line 210 reflects the amount of calculated tax (line 180) of the tax return for 11 months of 2017;
• if an organization pays advance payments only based on the results of the quarter, then on line 210 it will reflect the amount of calculated tax (line 180) of the tax return for 9 months of 2017.

Updated declaration: in what form should it be submitted?

If errors are discovered in the income tax return that lead to an understatement of the amount of tax payable, the accountant must submit an updated tax return to the tax office. It is important to remember that the amendment is submitted in the form that was in effect in the adjusted period (clause 5 of Article 81 of the Tax Code of the Russian Federation). So, for example, when making changes to the income tax return for 2015-2016. (except for the annual declaration for 2016), the accountant should use the declaration form approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@.

Income tax (declaration): example of filling out 2017/2018

By analogy with the sample we provided, you can fill out a declaration for 2017-2018.

Please note that the sample is for organizations paying monthly advances during the quarter.

Filling out the declaration - line 210

At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 of the income tax return for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.

What does line 210 consist of?



The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Article 52, paragraph 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)

Line 210 of the income tax return itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.

Sequence of entering data into line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the amount of advance payments is calculated:

• Advance payment is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

How to fill out an income tax return for the year?

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How to fill out an income tax return for the year - this question is quite simple to answer if you know what the key differences are in the declarations generated for reporting periods and at the end of the year. Let's look at what these differences are.

What is different about the procedure for filling out an income tax return for the year?

The profit declaration is formed on the same form, regardless of which period it is compiled for:

• for the reporting period, which can occur either monthly or quarterly, but its length will be counted each time from the beginning of the year;
• for a tax year equal to one year.

The result of the declaration drawn up for the reporting period is the accrual of an advance payment, which is calculated in the same way as the tax for the year. That is, the full amount of tax for the corresponding period is calculated, and to determine its amount payable, falling on a period of time not taken into account in previous reporting, the total amount of advances paid for the entire reporting period is subtracted from this total amount.

The rules for filling out the declaration for the reporting and tax periods are contained in the same document that approved the declaration form (Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@), and they are given in a single text highlighting the individual features inherent in declaration drawn up for a particular period. Thus, this document will also answer the question of how to fill out the income tax return for the year. An analysis of the rules allows us to assert that the preparation of an annual declaration in the main points of this procedure does not differ significantly from the procedure for filling out a similar report for the reporting period.

The differences are just a few points:

• for the annual declaration, a separate set of reporting period codes is used, indicated on the title page, the choice from which, just as for the reporting period, is determined by 2 circumstances: who calculates the tax (an individual taxpayer or their group) and what frequency of accrual of advances he has chosen;
• in the annual declaration there are no accruals of advances intended for payment in subsequent periods, due to which there is no need to enter data in subsection 1.2 of section 1 and in lines 290–340 of sheet 02;
• for the annual declaration, a broader list of sections is established if there is information that requires inclusion in them (sheets 07, 08, 09, appendices to sheet 09, appendix No. 4 to sheet 02), and the last of the appendices is included not only in the annual report, but also in the declaration for the 1st quarter.

To learn about what features a return submitted with zero data will have, read the article “Zero income tax return: how to fill it out correctly?”

Line 210 of sheet 02: example of calculating the amount to fill out

The issue of filling out line 210 of the profit declaration for the year on sheet 02 requires special consideration. It shows the amounts of advances accrued for the tax period. Data sources for determining the amount of advances will vary, and in some situations additional calculations will be required. What determines the value shown in sheet 02 of the income tax return on line 210 for the year? Two points play a role here:

• the frequency of accrual of advances chosen by the taxpayer (monthly based on actual profit or quarterly);
• application by a taxpayer with an average quarterly income of no more than 15 million rubles provided to him by clause 3 of Art. 286 of the Tax Code of the Russian Federation the right to pay advances only based on the results of quarterly reporting periods.

For information about what calculations regarding payments taxpayers who do not use this right have to make, read the material “How to calculate monthly advance payments for income tax during the reporting period.”

Using the right to pay advances only based on the results of quarterly calculations is essentially equivalent to paying advances from actual profits for tax periods calculated quarterly. Accruals of those amounts that will represent payments made in the quarter following the reporting period do not occur when this right is applied. Monthly calculation of advances based on actual profits has similar consequences. That is, in order to find out what amount should be reflected in line 210 of sheet 02 for the year when using each of these calculations, it is enough to look at the amount indicated in line 180 of the same sheet of the declaration for the last reporting period:

• for 9 months, if the right to pay advances is used only based on the results of quarterly reporting periods;
• for 11 months, if advances are calculated monthly based on actual profits.

But in a situation where the taxpayer also fills in lines 290–340 in the interim reports submitted quarterly, he will need to calculate the amount entered in line 210 of sheet 02 for the year. Here you need to add the value indicated in line 180 of sheet 02 of the declaration for 9 months, and the amount reflected in the same sheet on line 290.

Let us show how the figure is formed in line 210 of sheet 02 in the profit declaration for the year using the example of filling it out.

Let’s assume that in the profit declaration for 9 months, the organization showed 180,000 rubles in sheet 02 on line 180. tax, and on line 290 of the same sheet (as advances payable monthly during the 4th quarter) - the amount of 20,000 rubles.

With such data in the annual profit declaration, the figure in line 210 of sheet 02 will be equal to 180,000 rubles. + 20,000 rub. = 200,000 rub.

You can download the form and sample declaration for the year in our material “Filling out the annual income tax return.”

When do you submit your annual income tax return?

Another difference between the annual declaration and the intermediate ones is that they are submitted at different times, despite the fact that for each of these documents the 28th becomes a significant date. Interim reports are submitted no later than this date in the month following the end of the reporting period, i.e.:

• for advances accrued monthly from actual profits - monthly (11 times a year);
• for quarterly accrued advances - quarterly (3 times a year).

When do you submit your annual income tax return? No later than March 28 of the year following the end of the tax period specified in this declaration.

Each of these deadlines may be shifted to a later date if a particular day falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The annual profit declaration is prepared on the same form and according to the same principles as interim reports. However, the declaration generated annually has a number of differences. These differences include:

• the use of special codes to indicate the reporting period;
• no need to accrue advances for subsequent periods;
• your own set of sections that require filling out if there is data to be entered into them.

Another difference is the deadline for submitting the declaration. By year, it is submitted only in the 3rd month coming after the end of this year, in contrast to interim reports submitted in the next month following the reporting period.

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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.

What does this line consist of?

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 of 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:

1. 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.
2. 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.
3. 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
4. Firms that pay monthly advances on income actually received indicate the amount of advances for eleven months in line 210 of the declaration.

Based on the results of 2016, organizations will have to submit to the Federal Tax Service (approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@).

In this form, on line 210, just as in the old form (approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/600@), you need to reflect the total amount of accrued advance payments for the reporting/tax period. And, as practice shows, filling out this line causes difficulties for some accountants.

We will tell you how to fill out line 210 of the income tax return for 2016, depending on the method of paying advance payments.

Line 210 of the income tax return for 2016: quarterly advances

If an organization transfers to the budget, then the data from line 180 of Sheet 02 of the income tax return for 9 months of 2016 must be transferred to line 210 of the annual declaration.

Line 210 of the income tax return for 2016: monthly advances with additional payment at the end of the quarter

When line 210 of the income tax return for 2016 indicates the amount calculated using the following formula:

Line 210 of the income tax return for 2016: advances based on actual profit

If an organization pays monthly advance payments based on the actual profit received, then in line 210 of the declaration for 2016 it must show the amount reflected in line 180 of the declaration for 11 months (for January - November).

Features of submitting a profit declaration for 2018

Profit reporting is submitted by all legal entities of the Russian Federation that apply the general taxation system. Russian representative offices of foreign companies, budgetary and non-profit organizations are no exception to this rule. The income tax return is quite voluminous and takes into account the characteristics of different reporting business entities, so it is not necessary to submit all the sheets, sections and subsections contained in it. An organization presents only those pages that are directly related to it.

Sheet 2, to which the line we are studying belongs, is called “Tax Calculation” and is submitted by the overwhelming number of taxpayers.

The frequency of reporting profit depends on the way the company calculates income tax and advances on it.

The annual report must be submitted to everyone within the same deadline: before March 28 of the following reporting year.

If the delivery date falls on a day that is officially a non-working day, the due date is moved to the next working day.

Submitting reports electronically, that is, through TCS with the help of EDI operators, is available to all tax payers. For submission in paper form by mail or by personal visit to the tax office, there are restrictions in the form of the average number of employees of the organization, which should not exceed 100 people.

Where is line 210 located and how to enter data into it correctly

Line 210 of the profit declaration refers to sheet 2 of the form and is located on its continuation, that is, on the second page. Using the link below you can see its location in the declaration and its name.

Filling out all lines of the income tax return is subject to the same rules. Let us outline the main ones:

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• The line is filled from left to right with significant characters. If they are over and there are no fields to fill in yet, then we put dashes in the empty spaces. This requirement can be ignored and the fields simply left blank if the declaration is filled out on a computer and not by hand.
• In empty lines for which there is no data at all, it is necessary to put dashes in each field.

The completion of line 210 of the profit declaration is influenced by the method of calculating advance payments used by the organization. A detailed description of the filling rules can be found in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Next, we will consider each method and the corresponding entry of data into line 210 of the income tax return more carefully, based on the specified order.

What amounts do we enter in line 210?

ATTENTION! Line 210 reflects accrued, rather than actually paid, advances.

Let the company count “profitable” advances quarterly. With this method, data is entered into line 210 as follows:

For organizations that calculate advances from actual profits, the algorithm for filling out line 210 is similar to the previous one. You just need to remember that when making quarterly calculations, the reporting period is a quarter and the declaration is submitted quarterly, and when calculating from actual profits, the reporting period is a month and the declaration is submitted monthly.

For organizations that calculate advances based on the amounts of previous advances, filling out line 210 will be slightly different:

It should be recalled that in this case, reporting is submitted quarterly.

Some nuances of filling out line 210

• Filling out line 210 in the report for the 1st quarter or for January will have its own characteristics.

For companies with quarterly calculation of advances and with calculation based on actual profit, line 210 in the declaration is not filled in.

For those who calculate advances for the current reporting period based on previous advances, the calculation will be based on the formula:

• Line 210 of the profit declaration for the year does not have any special features and is filled out in the same way as the quarterly one by all taxpayers.
• Line 210 reflects accrued advances in total, that is, without dividing into federal and regional budgets. The breakdown of this amount into budgets is reflected in lines 220 and 230.
• For trade tax payers, the value of line 210 is reduced by the value of line 267 of sheet 2 for the previous reporting period or line 266 of sheet 2 for the current reporting period. In addition, the value of line 230, that is, advances to the budget of a constituent entity of the Russian Federation, is reduced accordingly, since the trade fee is paid specifically to this budget.
• The amounts of advances on line 210 are reduced by the amount of tax paid outside the Russian Federation credited in the previous reporting period (line 240).
• If a desk audit of the profit declaration was carried out in the previous reporting period and discrepancies were identified in terms of accrued advances, then these discrepancies should be reflected on line 210, provided that the results of the audit were taken into account in the current reporting period.
• Line 210 may be empty provided that the company had losses during the previous reporting period.

Line 210 is included in sheet 2 “Tax calculation”, which is mandatory for submission to the tax office by almost all categories of taxpayers. Here are the amounts of advance payments accrued for previous reporting periods. The amounts actually paid to the budget do not appear in the declaration. Features of reflecting data on line 210 depend on how the organization calculates “profitable” advances.