standard tax deduction- this is a tax benefit established by the current legislation, reducing (taxable income) of an individual.
That. standard tax deductions are amounts that are deducted from wages before payment (personal income tax), therefore, when applying the deduction, the employee receives more money, because Personal income tax is not calculated on the entire amount wages, but from the difference between it and the size of the tax deduction. Therefore, if an employee has a child or children, then such an employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing to them his right to use it.
Eligibility for the standard child tax credit is limited by a number of conditions:
Therefore, the standard deduction can be received for each of your children who are under 18 years old. If the child (children) is over 18 but under 24 years old, then he (they) can also receive a deduction if he (they) is a student, graduate student, intern, intern, cadet and is studying full-time.
A copy of the identity card of a participant in the war in Afghanistan.
01/13/2014 A.A. Ivanova
A new application for a standard deduction must be submitted in the following cases:
the employee has changed jobs;
the application for the last year reflects the specific period for which the deduction is provided (for example, "I ask you to provide a deduction for children in 2017");
the employee had a child in December 2017 or new year holidays 2018;
the employee became a guardian, trustee or adoptive parent in December 2017 or on New Year's holidays 2018;
the grounds for granting the deduction have changed (for example, the status of the child has changed: he became disabled, the status of the parent himself has changed: he has become not alone, the second parent transferred the right to receive the deduction to the first parent).
The following must also be taken into account:
We are often asked about two questions:
on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent, if the spouses are divorced or are in a "civil" marriage;
about receiving a standard tax deduction by one of the parents with the consent of the other parent.
If the parents of the child (children) are not married (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:
applications for the application of the standard tax deduction;
copies of the child's birth certificate;
document confirming finding a child on the provision of the taxpayer(such a document, for example, can be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarized agreement of the parents on the payment of alimony, etc.).
Similar clarifications are contained in the Letters of the Ministry of Finance of the Russian Federation of December 13, 2011 No. 03-04-05 / 5-1021, of February 10, 2012 No. 03-04-05 / 8-147.
Quite often there is such a situation when a child from his first marriage lives with his mother, and the father of the child pays alimony. In the Letter of the Federal Tax Service of Russia dated September 17, 2013 No. BS-4-11 / 16736 gave a positive answer to the question indicated in the title, explaining that:
divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve the parent from the obligation to support his children (clarification in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected])) is entitled to a child deduction because he pays alimony. That is involved in the maintenance of the child. But the money that goes to alimony is the joint property of the spouses, that is, the father of the child and his new wife. Therefore, she is also entitled to a deduction;
the new husband of the mother is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05 / 8-640, dated April 18, 2016 N 03-04-05 / 22162).
Consequently, when parents divorce, four people are entitled to count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.
According to the rules of Article 218 of the Tax Code, a double deduction can be provided on the basis of a statement about the refusal of one of the parents (adoptive parents) to receive a tax deduction.
One of the parents can refuse to receive a standard deduction in favor of the other parent only if he has the right to it, which is confirmed by the relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives income exempt from taxation, he cannot refuse to receive this deduction in favor of the second parent.
However, it should be borne in mind that it is impossible to waive the standard deduction in favor of the other spouse in cases where one of the parents:
does not work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05 / 8-1331);
is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05 / 8-997);
is on leave to care for a child up to one and a half years (letter of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 8-95);
is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05 / 8-513).
When they are married, then this does not raise questions from anyone.
But if the parents are divorced (not married), then the question arises of what documents are necessary and sufficient to receive a deduction in this case. The Ministry of Finance of the Russian Federation in Letter No. 03-04-05 / 8-147 dated February 10, 2012 explained that in this case the following are necessary:
statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by the relevant documents (i.e., the child is on the taxpayer’s support, the taxpayer has income taxable on income individuals at a rate of 13%, and the amount of such income does not exceed the established value in the amount of 280,000 rubles);
application for the application of the standard tax deduction;
For example, an employee is a single mother and she has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.
In this case, the employee is a single parent and is entitled to double the deduction for each child:
In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child born out of wedlock;
In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child whose father is recognized as missing by a court decision.
That. for both children, the employer must provide a deduction in the amount of 5,600 rubles.
According to the Ministry of Finance of Russia, parent is not the only one in the following cases:
if the marriage between the parents is dissolved, i.e. parents are divorced;
if the parents of the child are not and have not been in a registered marriage;
the second parent is deprived of parental rights, tk. deprivation of parental rights does not release parents from the obligation to support their child;
the other parent is serving a sentence in places of deprivation of liberty.
This financial department was indicated in letters dated 12.08.2010 N 03-04-05 / 5-448, dated 18.06.2010 N 03-04-05 / 5-340, dated 24.07.2009 N 03-04-06-01 / 192, dated 13.04.2009 No. 03-04-05-01/180, 02.11.2012 No. 03-04-05/8-1246, dated 24.10.2012 No. 03-04-05/8-1215, 15.01.2013 No. 03-04-05 / 8-23, the same conclusions are contained in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected]
Also, a double deduction is not provided to the single parent if he is married (RF), because (as the Ministry of Finance of Russia explains in Letter No. 03-04-05 / 8-372 of 11.04.2013) in this case, the obligation to support the child is distributed between the parent and spouse. At the same time, the spouse of the parent who provides for the child is also entitled to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05 / 17775). After the dissolution of such a marriage, the provision to the single parent of a standard double deduction for a child can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated 02.04.2012 No. 03-04-05 / 3-410).
In April 2014, the Ministry of Finance, in its letter dated April 17, 2014 No. 03-04-05 / 17619, explained that it is necessary to take into account the total number of children in the employee's family, including those for which deductions are no longer provided to parents. That is, if there are two adult children over the age of 24 and one minor child in the family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent's income on an accrual basis from the beginning of the year does not exceed 280,000 rubles.
The Ministry of Finance expressed a similar opinion earlier in response to the question:
According to the Ministry of Finance of Russia, set out in letter No. 03-04-05 / 8-1014 dated 08.12.2011, the oldest child should be considered the first, regardless of whether a deduction is provided for him or not.
certificate 2-NDFL;
Note: from 02.11.2017 a certificate can be taken in the taxpayer's personal account
a copy of the child's birth certificate.
You do not need to submit an application for a deduction, because such a requirement is excluded from clause 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ of December 27, 2009.
(as of 07/01/2019)
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When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:
in the amount of 3,000 rubles
persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;
persons who received disability as a result of the disaster at the Chernobyl NPP from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl NPP or engaged in operation or other work at the Chernobyl NPP (including temporarily assigned or seconded), military personnel and conscripts, called up for special collections and involved in the performance of work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work performed by them, as well as persons in command and rank and file of the internal affairs bodies, the State Fire Service, who were (are) serving in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or left for voluntary from the indicated zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl nuclear power plant, regardless of the time elapsed from the date of the bone marrow transplantation operation and the time these persons developed disability in this regard;
persons who took part in 1986 - 1987 in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or employed during this period in work related to the evacuation of the population, material values, farm animals, and in operation or in other works at the Chernobyl nuclear power plant (including temporarily assigned or seconded);
military personnel, citizens discharged from military service, as well as those liable for military service called up for special training and involved during this period to perform work related to the elimination of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical staff of civil aviation, regardless of location dislocation and work performed by them;
persons of private and commanding staff of the internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons serving in the National Guard troops Russian Federation and those with special ranks of the police, employees of the internal affairs bodies, the federal fire service of the State Fire Service, including citizens discharged from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987;
military personnel, citizens discharged from military service, as well as those liable for military service called up for military training and who took part in 1988-1990 in work on the Shelter object;
who became disabled, received or suffered radiation sickness and other diseases as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, from among those who received (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in the work on protective measures and the rehabilitation of radioactively contaminated territories along the Techa River in 1949-1956, persons who received (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (relocated), as well as those who voluntarily left settlements that were exposed to radioactive contamination due to an accident in 1957 at the production association "Mayak" and discharges of radioac waste into the Techa River, including children, including children who at the time of evacuation (resettlement) were in a state of intrauterine development, as well as military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination ( at the same time, citizens who left voluntarily include persons who left between September 29, 1957 and December 31, 1958 from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from settlements exposed to radioactive contamination as a result of radioactive waste discharges into the Techa River), persons living in settlements exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and radioactive waste discharges into the Techa River, where annual mean effective equivalent dose exposure was more than 1 mSv as of May 20, 1993 (additionally compared to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation on May 20, 1993 was over 1 mSv (additionally compared to the level of natural background radiation for the area);
persons who directly participated in the testing of nuclear weapons in the atmosphere and military radioactive substances, exercises with the use of such weapons until January 31, 1963;
persons directly involved in underground testing of nuclear weapons under conditions of emergency radiation situations and the action of other damaging factors of nuclear weapons;
persons directly involved in the liquidation of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner federal body executive branch authorized in the field of defense;
persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;
persons directly involved in underground testing of nuclear weapons, carrying out and providing work on the collection and disposal of radioactive substances;
invalids of the Great Patriotic War;
invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service, or received as a result of an illness associated with being at the front, or from among the former partisans, as well as other categories of disabled persons, equal in terms of pension provision to the indicated categories of military personnel;
tax deduction in the amount of 500 rubles for each month of the tax period applies to
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
persons of the civilian staff of the Soviet Army and the Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is counted by these persons in the length of service for the appointment of a pension for preferential terms established for servicemen of units of the army in the field;
participants of the Great Patriotic War, military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;
persons who were in Leningrad during its blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;
former, including minors, prisoners of concentration camps, ghettos and other places of detention created by Nazi Germany and its allies during the Second World War;
disabled since childhood, as well as disabled people of groups I and II;
persons who have received or survived radiation sickness and other diseases associated with radiation exposure caused by the consequences of radiation accidents at civil or military nuclear facilities, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
junior and paramedical personnel, doctors and other employees of medical institutions (with the exception of persons whose professional activity is related to working with any kind of ionizing radiation sources in the conditions of the radiation situation at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during providing medical assistance and services from April 26 to June 30, 1986, as well as persons affected by the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;
persons who donated bone marrow to save people's lives;
workers and employees, as well as former military personnel and retired from the service of private and commanding personnel of the internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons who served in the troops of the National Guard of the Russian Federation and have special police ranks, employees of bodies internal affairs, institutions and bodies of the penitentiary system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penitentiary system who received occupational diseases associated with radiation exposure at work in the exclusion zone of the Chernobyl nuclear power plant;
persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work to carry out protective measures and rehabilitate radioactively contaminated territories along the Techa River in 1949 - 1956;
persons evacuated (relocated), as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination. At the same time, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination as a result of radioactive waste discharges into the Techa River;
persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (relocated), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of intrauterine development at the time of evacuation;
her and the spouses of military personnel who died as a result of injury, concussion or injury received by them in the defense of the USSR, the Russian Federation or in the performance of other military duties, or as a result of an illness associated with being at the front, as well as her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is granted to the spouses of the dead military personnel and civil servants, if they have not remarried;
citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities were fought, as well as citizens who took part in hostilities in accordance with decisions of the state authorities of the Russian Federation in the territory of the Russian Federation ;
Clause 3 became invalid from 01.01.2012.
tax deduction in the amount of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1 - 2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (in respect of which tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subparagraph does not apply;
the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, in the following amounts:
1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
3 000 rubles - for the third and each subsequent child;
12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II;
the tax deduction for each month of the tax period applies to the guardian, guardian, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts:
If a citizen receives income from which personal income tax is withheld at a rate of 13% and he has children, then he is entitled to take advantage of the standard child tax deduction and pay less monthly income tax to the budget.
Taxpayers who support a child or children (including adopted children) can take advantage of the standard tax deduction for a child in 2020.
The deduction is available for every child under the age of 18 and for every full-time student under the age of 24.
The child deduction can be used as long as the income (at the rate of 13%) from the beginning of the year will not exceed 350,000 rubles(until 2016, the limit was 280,000 rubles).
Starting from the month in which the income exceeded the amount of 350,000 rubles, the standard deduction per child is greater is not provided.
The amount of the tax deduction directly depends on the number of children supported by the taxpayer:
In order to correctly determine the amount of the deduction, it is necessary to line up the order of children according to their dates of birth (the oldest will be considered the first, etc.). Moreover, even if the eldest child is already over 24 years old and the deduction is not provided for him, he will still be considered the first.
Note: if the spouses already have one child from previous marriages, for which they pay alimony, then their common child will be considered the third.
Example 1 standard deduction per child
An employee of Fialka LLC Petrova I.A. I have a 5 year old child. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Since the child of Petrova I.A. minor, she can take advantage of the standard tax deduction.
The amount of the deduction in 2020 is: 1 400 rub.
therefore, income tax Petrova AND.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles - 1,400 rubles).
Monthly Petrova I.A. will pay income tax in the amount of: RUB 5,018(38,600 rubles x 13%) instead of 5,200 rubles. (40,000 rubles x 13%).
Therefore, it will save at the same time: 182 rub.(5,200 rubles - 5,018 rubles).
Derivation of Petrov I.A. will receive until September. it is in this month that her taxable income since the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).
RUB 1,456(182 rubles x 8 months).
Example 2: Standard deduction for multiple children (one of whom is over 24)
An employee of Fialka LLC Petrova I.A. there are four children aged 5, 9, 16 and 25. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Derivation of Petrov I.A. is entitled to receive for only three minor children, but the first in a row will still be considered her eldest 25-year-old child.
The total deduction will be: 7 400 rub.(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).
Thus, income tax will be calculated not from 40,000 rubles, but from 32 600 rub.(40,000 rubles - 7,400 rubles).
Consequently, monthly Petrova AND.A. will pay income tax in the amount of: 4 238 rub.(32,600 rubles. 13%) instead of 5,200 rubles. (40,000 RUB x 13%) and save: 962 rub.(5,200 rubles - 4,238 rubles).
Derivation of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).
Thus, in the period from January to August 2020, Petrova I.A. can save: RUB 7,696(962 rubles x 8 months).
The procedure for obtaining a standard tax deduction for a child occurs in 2 stages:
The following documents are required to receive a child support allowance:
If the employee is sole parent additionally you need to provide:
If the child has one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child is not legally established, the other parent has died or is missing.
At the same time, the fact that the parents are divorced or the alimony is not paid does not mean that the parent is the only one and, accordingly, does not give the right to receive a double deduction.
The collected documents must be transferred to the employer at the place of work. After their consideration, the employee will be given a standard deduction for the child.
If you work for several employers at the same time, then the deduction can only be received from one of them.
If during the year deductions for the child were not provided or were not received in full, then they can be received at the end of the year through the tax service. For this you need:
Verification of the 3-NDFL declaration and the documents attached to it is carried out within 3 months from the date of their submission to the IFTS.
Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).
After receiving the notification, you must come to the IFTS and write an application for a personal income tax refund indicating bank details for which the money transfer will be made.
The funds must be transferred within 1 month from the date of filing an application for a personal income tax refund, but not earlier than the end of the verification of documents (desk verification).
On this issue, the opinion of the tax authorities is unanimous. The tax deduction is submitted before the end of the year, provided that the taxpayer's income calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction does not exceed 350,000 rubles.
On this issue, there is a consensus tax authorities no.
Some of the letters from the Ministry of Finance say that the right to receive a standard deduction ends from the month following when the child graduated (received a diploma), in another part, that the fact of graduation in the middle of the year does not affect the fact that the deduction is granted until the end tax period. Thus, Letter No. 03-04-05/8-1010 dated August 28, 2012 states that:
“According to paragraph 12 of para. 4 clause 1 of the Tax Code of the Russian Federation, a tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.
At the same time, in accordance with paragraph nineteen of this subparagraph, the reduction of the tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) to upbringing in a family and until the end of the year in which the child (children) reached (reached) the age specified in paragraph twelve of this subparagraph, or the validity period expired or the agreement on the transfer of the child (children) for upbringing to a family was prematurely terminated, or the death of the child (children).
Since, in accordance with paragraph nineteen of this subparagraph, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24, therefore, the tax deduction is submitted before the end of the year, provided that the taxpayer's income calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction did not exceed 350,000 rubles.
Starting from the month in which the income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph does not apply.
Last update: 01/30/2020
The standard tax deduction (also START) is the deduction of a specific amount from the taxpayer's income, and the resulting balance is subject to personal income tax at a rate of 13%.
Income means all money supply received per year ( taxable period). Income may be taxed at various rates. With regard to START, those incomes that are taxed are taken into account. interest rate 13.
The law classifies deductions for children as START. The article contains information about tax deductions for children in 2019, 2020
According to p.p. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the deduction may be in favor of:
These statuses are confirmed by a birth certificate, acts of guardianship and guardianship authorities, court decisions on recognition of paternity, etc.
The law also determines the age of children when a deduction is allowed:
Is it possible to receive a deduction if the child is studying in a magistracy? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, the 2nd stage (master's degree) is not considered as obtaining 2 higher education and therefore, if the child is under 24 years old and is studying for a master's degree, his parents are eligible for START. But on the condition that this education is happening for the first time.
As of 2019-2020, START per child remains the same at:
The amounts for children with disabilities are added up, that is, the standard deduction for a child (depending on his order in the family) is added to the deduction for a disabled child. This is the position of both the tax authorities and the Ministry of Finance (letter dated August 09, 2017 No. 03-04-05 / 51063), and in judicial practice(Clause 14 of the Review of Practice, established by the Presidium of the RF Armed Forces on October 21, 2015) .
For example: The second child is disabled, therefore, the parent is entitled to a deduction of 13,400 (12,000 + 1,400) rubles. And if the child is the third in the family, then the amount will reach 15,000 (12,000 + 3,000) rubles.
An employee loses the right to START upon the occurrence of one of the following events:
Children are ranked chronologically (by date of birth). That is, depending on the age of the child. That is, the first child is the oldest and then in reverse descending order. Birth order takes into account all children, regardless of the coming of age of individual children. When calculating the deduction, all children are taken into account.
For example, in a family of 4 children: the first is 25 years old, the second is 17 years old, the third is 15 years old, the fourth is 10 years old. The amount of the deduction will be distributed as follows:
Children in respect of whom the right of deduction disappears are not excluded from the general priority. The same procedure remains in the event of the death of a child in large family. No deduction is made for such a child, but information about him is taken into account to determine the size of subsequent children.
Example: There were three children in the family: the first child is 22 years old and does not study, the second died at the age of 15, the third was 8 years old. Parents, in fact, have the right to a deduction for one child - only for an 8-year-old baby in the amount of 3,000 rubles. (but not 1400 rubles).
If children were born at the same time (twins, triplets, etc.), then they are also subject to sequential calculation, that is, it is not correct if they are put in one deductible position (for example, a family has a first child, then twins were born, accordingly, 1, 2 and 3 children, and not 1 child and two second children, can be deducted.
According to the letters of the Ministry of Finance of Russia N 03-04-06 / 8-29, N 03-04-05 / 8-10, No. 03-04-06 / 8-36, if during the year in certain months of the year the employer did not pay income, subject to personal income tax (and the rest of the salary was paid), then standard deductions are provided for each month of that year. That is, including those in which there was no salary.
The letter of the Ministry of Finance of Russia N 03-04-06-01 / 118 says if the employee is on maternity or parental leave and goes to work. Accordingly, she begins to receive taxable income during certain months of the tax year, then, if there is an application and supporting documents, the tax deduction is due to her for each month of the year. Actually, including the months she was on maternity or parental leave.
START is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself determines which of the bottom will deal with this issue. You can't get two at the same time. The employer (in the presence of supporting documents and the application of the employee) makes all the necessary calculations, carries out payment of personal income tax and reports to the tax office. You just have to keep track of whether the deduction is taken into account. And if you find errors, report them to the accounting department of the enterprise.
Thus, deductible money as such is not given separately. It simply reduces the amount of withholding tax, keeping the salary higher.
The deduction is made on a monthly basis during the year, if the employee submitted an appropriate application at the time of employment or after the birth of a child. When employment has not been since the beginning of the year, then START is assigned taking into account the previously made deduction for the previous job (this requires a 2-NDFL certificate from the previous job).
Suppose a tax deduction for a child was not made or the accounting department made mistakes, the deductions were not taken into account in full. Then, at the end of the year, the citizen himself can apply to tax office. This does not happen often, usually the amount of the tax deduction for the child is successful, the main thing is to file an application and documents for the child on time.
When the taxpayer himself has to receive START, then for a refund you should submit:
After checking the documents, the IFTS (no more than 3 months) will return the overpaid tax amounts to the citizen's bank account.
Often people are confused about what amount is not taxed on a child when calculating salaries. The mechanism is simple: the employer is obliged to deduct the amount of the deduction from the salary. The resulting difference is multiplied by 13% - the rate personal income tax. This is how the total amount of tax is calculated.
What documents must be submitted to the accounting department of the enterprise to receive such a deduction:
It is enough to provide such documents to the employer 1 time. You don't have to apply every year. Only when changing jobs, it is required to submit documents and an application to a new employer with a 2NDFL certificate from a previous job. Unfortunately, it is not always possible to provide a certificate from the resources of the Federal Tax Service, since the data are obtained for a year and with a long delay (for reporting year only towards the middle of the next).
Director of LLC "Vesna"
I.N. Kiselev
from an engineer
Spiridonova K.G.
Statement
From January 1, 2019, I ask you to provide me with a standard tax deduction for each month of the tax period on my income in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1,400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)
If there is no registration of marriage between parents, then the second parent can receive a deduction upon providing a document that confirms that the child is on his support:
Even a parent deprived of parental rights can count on START. One condition is important this parent provides for the child .
If parents (adoptive parents) wish, one of them can receive double deduction, for this it is enough to provide an application for the refusal of the other parent to provide such a deduction. Every month, the parent who refused provides a certificate of income 2-NDFL. A prerequisite for such a transfer of the right of deduction is the availability of income subject to personal income tax. An unemployed person, for example, cannot transfer his right of deduction to his spouse.
There is also a double deduction for a single mother. Therefore, in order to receive a double tax deduction for a child, additional documents are required:
The double standard tax deduction, like the regular one, is applied up to a certain total annual income. Namely, until the month when wages since the beginning of the year reached 350 thousand rubles.
There is no definition of "single parent" in the legislation of the Russian Federation. But the Treasury makes clear that a parent is not the only one when the other parent is alive. That is, a family with an unregistered marriage, there was a divorce, etc. Deprivation of parental rights of the 2nd spouse also does not recognize the first spouse as the only parent. To confirm the absence of the second parent, you must provide 1 of the following documents:
If a woman does not work (a housewife, on maternity leave, parental leave, or is registered with an employment center), then she cannot refuse the tax deduction for children in favor of her husband (write an application to her husband's employer), because she does not have the right for a tax deduction:
If the entrepreneur is common system taxation, nobility pays NDFL (13%). Therefore, he has access to deductible operations on the same terms as employed citizens.
When an entrepreneur is on a special regime (simplified, patent), then START is not available.
Also, self-employed citizens (who have the official status of self-employed) will not be able to count on it.
START is compatible with other deductions such as professional, social and property deductions. That is, all these deductions complement each other and are summarized. However, it must be borne in mind that if the accrual of such deductions turns out to be more income, then such excess amounts are equated to zero, since deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.
The deduction can be made from those incomes that are declared tax agent(or IP on a common system).
And the employer, as a tax agent, can only declare the wages of his employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2020), then he will not be able to receive a standard tax deduction for a child for 2020, even if he had other sources of income (for example, rent for an apartment that a citizen rents out), for which he reported to the tax office and paid the tax in good faith.
There is another limiter - this is limit value income during the year. That is, deductions for children up to what amount are possible? This has already been said - 350,000 rubles. For example, if an employee received an accrual total of 350,000 rubles from January to September (excluding taxes and deductions), then START is not applied from October to December of this year. But next year new period taxation) starts on a new sheet. In fact, the monthly salary should not exceed 29,166 rubles. Then the deduction will be applied in full for the entire year.
It is not possible to apply the deduction "backdating", for example, if the parents did not apply the deduction until the age of 3, and then decided to use it, in this case the recalculation can no longer be done. Recalculation is possible only during the current tax year. The application of START is made after the application is submitted to the employer and is valid for future periods. True, the citizen himself will be able to return the lost amounts by submitting a corrective tax return. But no more than three previous years.
If an employee of an enterprise has 2 children under the age of 18 or children under 24 studying at a university full-time, and the salary is 20,000 rubles. The taxable base and tax will be calculated as follows:
If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.
The right to a child deduction or a deduction from the income tax for children has a parent, including an adoptive one, the parent's spouse, adoptive parent, guardian, custodian who provides for the child. The deduction is provided for each child under the age of 18 or a full-time student under the age of 24 - a student, graduate student, intern, intern, cadet (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
| Who is deducted | Condition provision | Who is eligible for the deduction | |
|---|---|---|---|
| Parent, spouse (wife) of the parent, adoptive parent, on whose provision the child is | Guardian, trustee, adoptive parent, spouse (wife) of the adoptive parent who provides for the child | ||
| First child | Age up to 18 years or full-time student, graduate student, resident, intern, student, cadet under the age of 24 | 1 400 | |
| Second child | 1 400 | ||
| Third and every subsequent child | 3 000 | ||
| Disabled child | Age under 18 | 12 000 | 6 000 |
| Disabled child of group I or II | Full-time student, graduate student, resident, intern, student under the age of 24 | ||
If the family, for example, has two minor children, the parent can receive a child deduction in the amount of 2,800 rubles. (1400 rubles + 1400 rubles). That is, when calculating the income tax of an employee with 2 children, the deductions provided for each child are summed up.
What kind of parent is a child - the first, second, etc. - is determined in chronological order by the date of birth of the children (Letter of the Ministry of Finance dated 08.11.2012 No. 03-04-05 / 8-1257). In other words, the first child is the oldest child in the family. It doesn't matter if a deduction is granted or not. That is, if, for example, two older children are already adults and child deductions are not provided for them, but the third child is less than 18 years old, then he will still be considered the third child and he will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance of March 15, 2012 No. 03-04-05 / 8-302). Moreover, when determining the amount of the deduction for a joint child, spouses, each of whom has a child from a previous marriage, must proceed from the total number of children (Letter of the Ministry of Finance dated November 07, 2018 No. 03-04-05 / 80099).
As in 2018, the child income tax deduction in 2019 is provided to the employee until his total income from the beginning of the year reaches 350,000 rubles. From the month in which the employee's income exceeds the specified amount, the deduction for the child is not provided.
To receive a personal income tax deduction for a child in 2019, an employee must submit an application and documents confirming the right to a deduction to the accounting department of his organization (clause 3, article 218 of the Tax Code of the Russian Federation). In a normal situation, a copy of the child's birth certificate is sufficient, in which the employee is listed as a parent (Letter of the Ministry of Finance of August 22, 2012 No. 03-04-05 / 8-991). The certificate also determines the age of the child.
If the child is a full-time student under the age of 24, then in order to receive a deduction for him, the parent must annually bring certificates from the educational institution to the accounting department confirming that the child is studying there (Letter of the Ministry of Finance dated 02.04.2012 No. 03-04- 05/8-401). By the way, for the purposes of the deduction, it does not matter where the child is studying - in Russia or abroad (Letter of the Ministry of Finance dated 15.04.2011 No. 03-04-05 / 5-263).
Even if the parents are divorced and the child lives with one of the parents, the other parent is entitled to the child deduction, provided that he participates in providing for the child. If you withhold from an employee's pay based on writ of execution, court order, etc., then it is obvious that your employee is involved in providing for the child, and he must be provided with a deduction (Letters of the Ministry of Finance dated 11.10.2012 No. 03-04-05 / 8-1179).
The double child income tax deduction in 2019 is provided to the only parent of the child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). A double deduction can only be granted if the other parent does not exist at all, for example, if he died, was declared missing, etc. (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05 / 25442).
If the spouses get divorced and the child stays with one of them, this does not mean that this parent becomes the only one for the child (Letter of the Ministry of Finance dated 15.01.2013 No. 03-04-05 / 8-23). The opposite is also true: from the moment the single parent gets married, he ceases to be the only one, and after such a joyful event, the deduction is provided to him already in a single amount.
If one of the parents is deprived of parental rights, the other, according to the Ministry of Finance and the Federal Tax Service, is not entitled to a double deduction (
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I have two children, and for this the state gives my husband and I a discount when paying personal income tax.
Thanks to children, every year we give the state 5,000 rubles less.
Chances are you get the standard child tax deduction too. When you get a job, the accounting department asks you to bring a copy of the child's birth certificate and write an application for a deduction. Then the employer acts on his own: every month he deducts the amount of the deduction from your salary and pays 13% personal income tax from the remaining amount. If this was not the case, do not be discouraged: the deduction can be returned for three recent years.
Elena Glubko
receives a deduction for two children
If you work and pay with personal income tax salaries, you are eligible to receive the child deduction from the month in which the child was born. But they will give it to only one place of work, even if you work part-time for several employers.
The state does not give a deduction for all income, but only for those from which you or your employer pays personal income tax. If you are an individual entrepreneur on a simplified system, patent or imputation and do not pay personal income tax from your income, you will not be given a deduction. But an individual entrepreneur on the general taxation system will receive a deduction, because he gives 13% of his profits to the state.
You will receive a child deduction even if you rent out an apartment, car or other property. To do this, you need to submit a 3-NDFL declaration to the tax office, in which you indicate the annual income received and claim the right to deduct.
The amount of the deduction depends on the number of children: the more children, the lower the tax, and both parents can receive the deduction.
The first and second child are exempt from the tax for 1400 rubles. Thus, every month I save 364 rubles. The husband saves the same amount from his salary.
The third and each subsequent child exempts another 3,000 rubles a month from the tax. If the spouses have a child from previous marriages, then their common child will be the third. A common child saves both parents 390 rubles each month, and children from previous marriages - 182 rubles each.
Victor and Maria have one child each from previous marriages and one common. Victor pays alimony for his first child, brings up his stepdaughter and a son in common with his new wife. Viktor will receive a 1,400 ruble deduction for his first child, 1,400 rubles for his stepdaughter, and 3,000 rubles for his son, and will save 754 rubles on taxes. His new wife will receive 1,400 rubles of deduction for her daughter and 3,000 rubles for her son, and will save 572 rubles.
Therefore, the common child of Maria and Victor will be the third and they will give him a 3,000 ruble deduction
Victor's new wife has only two children, but for the second she will receive a deduction as for the third. The Ministry of Finance sums up the children of both parents, so the common child of Maria and Victor will be the third and they will give him a deduction of 3,000 rubles:
Thus, not only parents can receive the deduction, but also stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents, if they financially support the child.
We're not just talking about deductions.
But also about how to maintain a joint budget, teach a child to save, raise his salary and invest money profitably
The deduction will be given to you until the child is 18 years old. Moreover, if the child turns 18 at the beginning of the year, your right to the deduction will not expire on his birthday, but will remain valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - up to a maximum of 24 years. For example, if in June the child graduated from the university and received a diploma, then from July you will no longer receive a deduction for him.
If the deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If you have, for example, three children, and the older two have grown up a long time ago and you don’t receive anything for them, the deduction for the third child will still remain 3,000 rubles:
For disabled children, the deduction is higher: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles, and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempted from the tax - parents will save 1,950 rubles each.
With the help of deductions, the state seeks to support people with low salaries, so it has set an annual limit. To stretch the deduction for the whole year, you need to receive no more than 29,166 rubles per month. If you receive 50,000 rubles a month, then in August your income will exceed 350 thousand and there will be no deduction. From August until the end of the year, you will pay personal income tax on your entire salary.
350,000 R is the maximum amount of annual income at which you are entitled to a deduction
It happens that there is no salary for several months: during a crisis, an employee was sent on vacation at his own expense or he took sick leave. In this case, the deduction for these months does not burn out, but is transferred to the next month and summarized.
But if the crisis drags on and there is no salary until the end of the year, the deduction burns out and is not carried over to the next year.
The single parent is entitled to a double deduction if the other is dead or missing. If the parent remarries, he loses the right to the double deduction.
A double deduction will also be given to single mothers if there is no entry about the father in the birth certificate of the child or it is entered from the words of the mother.
A parent who divorced or did not formalize the relationship can also claim a double deduction, only it is necessary that the second parent refuse the deduction in favor of the first. If the second parent is not working, is individual entrepreneur, is on the labor exchange or is on parental leave for up to one and a half years, a double deduction will not be given.
If one parent refused his deduction in favor of the other, he will have to take a 2-NDFL certificate from work every month. An employer who pays a double deduction must make sure that the parent who waived the deduction is still working and his income has not exceeded the limit.
The tax deduction for a child is the most convenient. You do not need to fill out a declaration and go to the tax office, you can get a deduction right at work.
To do this, you need to come to the accounting department, write an application and attach documents to it:
If the child has only one parent and the other is dead or missing, you will need a death certificate for the other parent or an extract from a court decision declaring the parent missing. If the child does not have a father and the mother is raising the child alone, a Form 25 birth certificate and a copy of the passport's marital status page must be brought to confirm that the mother is not married.
Guardians and trustees bring documents confirming their right to raise a child.
The accountant will accept the documents and calculate the deduction. If you did not write an application immediately, but in the middle or end of the year, you will not lose money: the accountant will recalculate personal income tax for all months worked this year.
The deduction is renewed automatically every year, you do not need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, create new family and you will raise unborn children.
If you changed jobs in a year, bring a 2-personal income tax certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you have exceeded the limit of 350 thousand or not.
It happens that the employer forgot to take an application for a deduction from you and considered the tax on the entire salary or gave a deduction, but not for all children. You can refund excess tax, but only for the last three years.
You will have to contact the tax office at your place of residence and prepare documents: an application, copies and originals of documents giving the right to a deduction, a 2-NDFL certificate from work on income for previous years and a self-filled 3-NDFL declaration.
Documents can be submitted in person or by mail. The tax office will take three months to check, after which it will send you a written notice of decision. If the return is approved, the money will come to your account within a month.
