Is an employee claiming a double deduction for a child? Check if all conditions are met. We will analyze who is entitled to a double deduction, how often an employee must confirm the right to it, and what amounts of deductions are valid in 2018.
There are two situations where the standard tax deduction for children is provided in double size:
The guardian (trustee) is considered the only one if the second guardian (trustee) is not indicated in the decision on the establishment of guardianship (trusteeship) (Letter of the Ministry of Finance of December 14, 2015 No. 03-04-05 / 72969).
The parent who has not provided you with any of these documents not eligible for double deduction as the only parent, even if the second parent:
The doubling of the deduction ceases from the month following the month of marriage and applies only to the single parent.
One of the parents has the right to refuse the deduction for the child in favor of the other parent. Adoptive parents also have this right.
In case of refusal, the second parent receives a double deduction, but only if certain conditions are met. Check this before giving an employee a double deduction.
Only parents and adoptive parents can refuse the deduction in favor of another. Adoptive parents, guardians or trustees have no such right!
The other parent must provide more than just an application on the refusal of the deduction in favor of the first parent, but also a certificate of 2-personal income tax from the place of work ( Letter of the Ministry of Finance of Russia dated May 23, 2013 No. 03-04-05/18294) . Such certificate 2 - personal income tax the second parent will have to submit monthly, in This is the only way the employer of the first parent will be able to track until which month the employee can be granted double the child deduction.
For example, if the income of the second parent exceeds 350,000 rubles. in April, then the first parent is entitled to a double deduction only for January - March. And the first parent from April will already receive a single deduction, but only until a month, until his income from the beginning of the year exceeds 350,000 rubles.
That is, from the month when earnings exceed the limit of 350,000 rubles, the right to a standard deduction will be lost.
In addition, there is another restriction on the provision of a deduction. This is the age of the child. By general rule you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, intern or intern (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).
|
The standard deduction applies to: |
Deduction amount |
|
|
|
|
Ways to get a deduction1. Receiving a deduction from the employer To receive a tax deduction for children, you need to contact your employer with an application and documents confirming the right to a deduction (clause 3, article 218 of the Tax Code of the Russian Federation). Such documents are, in particular:
If the taxpayer works simultaneously for several employers, the deduction can be provided only with one employer of his choice (clause 3 of article 218 of the Tax Code of the Russian Federation). 2. Getting a deduction from the tax office If your employer did not provide you with a deduction or provided it in a smaller amount, then at the end of the year you can contact tax office at your place of residence for its receipt (clause 4, article 218 of the Tax Code of the Russian Federation). To do this, you need to submit to the inspection:
The tax inspectorate must check the declaration and documents within three months from the date of their submission, that is, conduct their desk audit (clause 2, article 88 of the Tax Code of the Russian Federation). As a general rule, the money must be transferred to you within a month from the end of desk audit(Clause 6, Article 78 of the Tax Code of the Russian Federation; Clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98). |
|
117 462 views
To display the form, you must enable JavaScript in your browser and refresh the page.
1. Who and in what amount are entitled to tax deductions for children.
2. What documents confirm the right of taxpayers to "children's" tax deductions.
3. What legislative and regulations regulate the procedure for granting standard tax deductions for children.
When calculating personal income tax physical persons have the right to reduce their income, taxable at a rate of 13%, by the amount of tax deductions. The tax code of the Russian Federation provides s followinggroups of tax deductions:
— standard tax deductions (Article 218 of the Tax Code of the Russian Federation);
— social tax deductions (Article 219 of the Tax Code of the Russian Federation);
- property tax deductions (Article 220 of the Tax Code of the Russian Federation);
- professional tax deductions (Article 221 of the Tax Code of the Russian Federation);
— tax deductions when carrying forward losses from operations with securities and transactions with financial instruments forward transactions (Article 220.1 of the Tax Code of the Russian Federation);
- tax deductions when carrying forward losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation).
In this article, we will consider the procedure and features of providing standard tax deductions for children, since this type of deduction is most often used among employees of organizations.
In accordance with paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the right to standard tax deductions for children can be used by individuals who support children and who are in relation to children:
- parent (adoptive parent), spouse (husband) of the parent (adoptive parent);
- an adoptive parent;
- guardian;
- a trustee.
The tax deduction is provided for each child, that is, if the taxpayer has several children, the deductions for each child are summed up. At the same time, the monthly amount of the tax deduction for a child depends, among other things, on what kind of account a particular child is for the taxpayer:
|
Child |
The amount of the deduction, rub. |
|
First child |
1 400,00 |
|
Second child |
1 400,00 |
|
Third and every subsequent child |
3 000,00 |
|
Disabled child under the age of 18 (regardless of his account number) |
3 000,00 |
|
A disabled child of group I or II under the age of 24, if he is a full-time student, graduate student, intern, intern, student (regardless of which account he is) |
3 000,00 |
The tax deduction is available in double size:
- single parent (adoptive parent), adoptive parent, guardian, trustee;
- to one of the parents (adoptive parents) of their choice on the basis of a statement about the refusal of the other parent (adoptive parent) from receiving a tax deduction.
The procedure for determining the chronology of the birth of children
As mentioned above, the size of the standard deduction per child depends on how the child is accounted for by the taxpayer. The Tax Code of the Russian Federation does not contain specific rules for determining the order of children for the purposes of granting tax deductions. However, such rules are disclosed in letters and clarifications from the Ministry of Finance of Russia and the Federal Tax Service:
1. When determining which child is in the account (first, second, third, etc.), the total number of children of the taxpayer is taken into account, regardless of their age. That is, the first child is the oldest child of all the children of the taxpayer (Letters of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05 / 8-133, dated November 08, 2012 No. 2012 No. 03-04-05/8-995, No. 03-04-05/8-302 of 15.03.2012, No. 03-04-05/8-179 of 14.02.2012, No. 03-04 of 10.02.2012 -06/8-32, No. 03-04-05/8-166 of 10.02.2012, No. 03-04-05/8-146 of 10.02.2012, Federal Tax Service of Russia No. ED-2-3/ of 05.05.2012 [email protected], dated 24.01.2012 No. ED-3-3/ [email protected]).
2. When determining the total number of children and the chronology of their birth, the following are also taken into account:
- ward children (Letter of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 8-96);
- deceased children (Letters of the Ministry of Finance of Russia dated 09.10.2012 No. 03-04-05 / 8-1162, dated 10.02.2012 No. 03-04-06 / 8-29, dated 10.02.2012 No. 03-04-06 / 8- 33, dated February 10, 2012 No. 03-04-05 / 8-165);
- unadopted children of the spouse from another marriage (Letters of the Ministry of Finance of Russia dated March 27, 2012 No. 03-04-05 / 8-392, dated February 21, 2012 No. 03-04-05 / 8-209, dated February 13, 2012 No. 03-04- 05/8-169). The deduction for such children is granted regardless of the fact that their natural parents are involved in providing for them, who are also entitled to the standard tax deduction for these children. (Letter of the Ministry of Finance of Russia dated April 3, 2012 No. 03-04-06 / 8-96).
Note! If parentsare not in a registered marriage, while having children from previous marriages, then for the purposes of deduction, each of them takes into account only their own children (Letters of the Ministry of Finance of Russia dated 03.20.2012 No. 03-04-08 / 8-52, Federal Tax Service of Russia dated 04.05. No. ED-4-3/ [email protected]).
An example of determining the total number and order of birth of children.
Romanova A.K. two natural children from her first marriage: a 17-year-old son, a 13-year-old daughter, and a 15-year-old son of the second spouse, who is not her own child. Let's determine what deductions for children and in what amount are due to Romanova A.K.:
The native son is the first child, so the deduction for him will be 1,400 rubles.
The spouse's son is the second child, despite the fact that he is not his own, the deduction for him is 1,400 rubles.
The daughter is the third child in the chronology of birth, she is entitled to a deduction of 3,000 rubles.
Thus it is the total amount of tax deductions for the children of Romanova A.K. will amount to 5,800 rubles. per month.
Standard child tax credits are available to individuals supporting children, subject to certain restrictions. What restrictions are established by the Tax Code of the Russian Federation, we will consider in the table:
|
Restriction on the provision of a deduction |
limit limit value |
The period of application of the deduction, taking into account the limitation |
|
Taxpayer's income limit |
RUB 280,000.00 – limit value taxpayer's income (taxable at a rate of 13%), calculated on an accrual basis from the beginning of the tax period (year) |
Deduction appliedbefore month in which income exceedssilt 280,000.00 rubles. Starting from the month in which the excess occurred, the deduction does not apply. |
|
Ascast child under 18 |
FROM Before the end of the year in which the child reached the age of 18, or the contract on the transfer of the child (children) to be raised in a family expired or was terminated ahead of time, or the death of thebank. |
|
|
Child age limit (if the child is a full-time student, graduate student, intern, intern, student, cadet) |
Aget child under 24 |
FROM month of the birth of the child, 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 for upbringing to the family came into force. Before months of graduation (inclusive),or before the end of the year in which the childreached the age of 24 years. |
|
Restriction on the provision of a double deduction to a single parent (adoptive parent), adoptive parent, guardian, custodian |
Lack of a registered marriage with a single parent taxpayer |
Beforemonths of marriage (inclusive) |
As can be seen from the table, a tax deduction for a child is provided until the taxpayer's income, calculated from the beginning of the year, does not exceed 280,000 rubles.
If the taxpayer has been working in one organization since the beginning of the year, then it is not difficult to control the fulfillment of this condition. However, if the taxpayer did not get a job from the beginning of the year, in order to provide a tax deduction for children, it is necessary to take into account the income received by him this year from his previous employer. For this purpose, the employee must provide a certificate of income in the form of 2-NDFL, issued by the previous employer. If the taxpayer got a job for the first time or did not work for a long time and did not receive income, then he can be provided with a standard deduction from the moment he starts work without submitting a certificate in the form 2-NDFL (Letter of the Federal Tax Service of Russia dated July 30, 2009 No. 3-5- 04/ [email protected]).
In addition to the 2-NDFL certificate, in order to provide a standard tax deduction for children, a taxpayer requires a number of documents confirming his right to a deduction. Consider which documents are the basis for granting a tax deduction, depending on the specific situation.
|
Condition to be confirmed |
The documents |
|
The taxpayer is the parent of the child |
- pages of the passport, where the surname, name, patronymic and date of birth of the child are indicated |
|
The taxpayer is the foster parent of the child |
- an agreement on the transfer of a child (children) to be raised in a family; - adoptive parent's certificate |
|
The taxpayer is the spouse of the parent (adoptive parent) of the child |
- pages of the passport with a mark on the registration of marriage; Marriage registration certificate |
|
The taxpayer is the adoptive parent of the child |
- adoption certificate or certificate of adoption |
|
The taxpayer is the guardian or custodian of the child |
- documents from the guardianship and guardianship authorities, confirming the establishment of guardianship or guardianship. |
|
Child's age |
- birth certificate of the child; - pages of the taxpayer's passport, where the surname is indicated,name, patronymic and date of birth of the child |
|
Participation of the taxpayer in providing for the child (if there is no registered marriage between the parents, the parents are divorced or live separately) |
- statement by the parent that the other parent (or the spouse of the parent) is involved in providing for the child - documents confirming the payment of child support (agreement on the payment of alimony, or a writ of execution, or a court order on the recovery of alimony and documents on the payment of alimony, or copies of payment orders for the transfer of alimony, certificates from the employer who withholds alimony from the salary of an individual) - a document on cohabitation with a child (certificate issued by the housing and communal service, HOA, housing or housing construction cooperative, settlement or rural administration, a court decision that established the fact of cohabitation) |
|
A child who has reached the age of 18 but has not reached the age of 24 is a full-time student,graduate student, intern, intern, student, cadet |
- a certificate from the educational institution in whichthe child is being trained (annual provision) |
|
Disability of a child under the age of 18; disability of groups I and II of a child who has reached the age of 24 (who is a full-time student, graduate student, intern, intern, student) |
- certificate of disability |
|
The right of a single parent (adoptive parent, guardian, trustee) to a double deduction |
- a birth certificate of the child, in which only one parent of the child is indicated; — birth certificate of the child, in which information about the father is indicated from the words of the mother, certificate of birth of the child in form N 25, (approved by Decree of the Government of the Russian Federation of 10.31.1998 N 1274); - a death certificate of the second parent or an extract from a court decision declaring him missing; - a document confirming the absence of a registered marriage with a single parent; - a document issued by the guardianship and guardianship authorities on the appointment of a sole guardian |
|
The right to double the amount of the deduction if one of the parents refuses the deduction in favor of the other parent |
- a statement from one of the parents about the refusal to receive a deduction; - documents confirming that the abandoned parent receives income taxed at a rate of 13% and that the amount of his income did not exceed 280,000 rubles. (certificate 2-NDFL from the place of work) |
In addition to the documents listed above, a taxpayer claiming standard child tax deductions must submit a written application for such deductions. Only the presence of a written application and relevant supporting documents is a sufficient basis for granting tax deductions, which will allow you to avoid claims from tax authorities. It should be noted that an application for the provision of tax deductions is written at work once, it is necessary to rewrite the application only if the circumstances for the provision of deductions have changed (Letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05 / 1-551).
Currently, there are no unified forms of applications for tax deductions established by law. Therefore, each organization has the right to develop such forms independently. For your convenience, below are sample application forms:
If you find the article useful and interesting, share it with your colleagues on social networks!
There are comments and questions - write, we will discuss!
Yandex_partner_id = 143121; yandex_site_bg_color = "FFFFFF"; yandex_stat_id = 2; yandex_ad_format = "direct"; yandex_font_size = 1; yandex_direct_type = "vertical"; yandex_direct_border_type = "block"; yandex_direct_limit = 2; yandex_direct_title_font_size = 3; yandex_direct_links_underline = false; yandex_direct_border_color = "CCCCCC"; yandex_direct_title_color = "000080"; yandex_direct_url_color = "000000"; yandex_direct_text_color = "000000"; yandex_direct_hover_color = "000000"; yandex_direct_favicon = true; yandex_no_sitelinks = true; document.write(" ");
1. Tax Code of the Russian Federation
2. Letters from the Ministry of Finance of Russia
How to get acquainted with the official texts of these documents, find out in the section
Each parent enjoys the standard tax deduction. But the legislation is constantly being amended: the amount of the refund, the terms and conditions, as well as the list of preferential categories of taxpayers are changing.
Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and IS FREE!
In order to use the deduction to the fullest, it is necessary to understand all the nuances.
What is meant by the word "deduction", and what conditions must be met in order to obtain the right to use such a benefit? Which parent can get it and for which of their children?
The standard tax deduction for a child (the so-called child) is a state benefit that a parent, guardian or trustee can use if a number of conditions are met ().
It consists in the fact that the taxpayer can make a partial refund of income tax paid for a child who has not reached a certain age specified by legislative acts.
The right to a child deduction is individual who has children and provides for them. Return can do:
The standard tax deduction will be granted to the tax payer by the withholding agent who is the source of the income payments.
The choice of an agent remains with the individual, for which an application is written and related documents are submitted (as amended). The deduction can only be used by a resident of the country, that is, one who has been in Russia for at least 183 days a year.
In addition, you can use the benefit only on those incomes that are taxed at a rate of 13%. If employees have several jobs, then the deduction can be received only in one of their choice.
The deduction can be used by both the father of the child and his mother, on whose support he is.
For example, if there is a child from a dissolved marriage, and he lives with his mother and her new spouse, and the natural father pays alimony, then both parties can make a deduction.
This begs the question - can the new wife of the father who pays child support make a deduction? - Yes.
The funds that are transferred by the payer of the tax for the maintenance of children from the first marriage are considered joint property, which means that the new wife can also apply for a refund of tax funds from the budget ().
This opportunity is also provided to both parents who are married and work at the same enterprise. So (if there is 1 child), the amount will not be 1400, but 2800, since both mom and dad use the deduction.
If parents wish to issue a deduction for only one person (but in double the amount), then it is necessary to submit a corresponding letter from one representative that he refuses the benefit.
A parent can only waive if they have income, which is taxed at a rate of 13%. The unemployed and other categories of persons who do not have a profit are not provided with such an opportunity.
The payer receives the right to the deduction at the birth of a child. Decrease tax base it is also possible from the moment when the child is adopted / the fact of guardianship is established.
The deduction is granted from the start of the family upbringing action.
This right is canceled when the child reaches a certain age according to (), or the contract has expired (or it has been terminated) on the transfer of children to the family, and also if the child dies.
The deduction is used by payers who have children. But what amounts of refund are possible for a child under 18 years old (minor) and a disabled child, as well as for children who study, up to 24 years old, and what determines the amount?
What codes does an accountant use when calculating a tax deduction? How to apply for a benefit: what certificates to prepare and where to apply?
Employees who have children receive a standard deduction, the amount of which will depend on the following circumstances:
depending on how many children are in the family;
from age;
on whether there is a conclusion on the disability of the child;
on who the child lives with - with both parents or one;
from the income of the employee who claims the deduction;
The standard deduction for providing for the taxpayer's children is provided in the amount of:
The amount for the third child is determined as follows: even a child who has already grown up and the deduction does not work for him, he will still be considered the first.
This means that for the 3rd child (who is actually the second minor, but the third oldest child), the deduction will be 3 thousand rubles.
Consider the example of calculating the deduction for a child. In accordance with paragraph 4 of Art. 218 refund for the 1st and 2nd child is possible in the amount of 1.4 thousand rubles.
At Afanasyeva M.P. I have two children: one is 12 years old and the other is 25 years old. Earnings - 20 thousand. Income per year - 240 thousand rubles.
For one child, the deduction no longer relies, since he has already reached the age of majority. But the second benefit applies.
The amount of personal income tax from profit, when the deduction is used, will be:
(20 thousand - 1.4 thousand) * 13% \u003d 2418 rubles.
If the return was not made, then the amount would be tax 2600. The following will be saved:
(2.6 thousand - 2418) * 12 months. = 2184 rubles. in a year.
Accountants often have difficulty determining the required code to indicate a tax deduction for children.
In the directory "Deduction Codes" there are codes confirming the right to deduction. This is the code 108 - 113.
Since 2012, codes 114 - 125, which were introduced as an amendment to the Order, also began to operate. A document that specifies the order of use -.
The deduction, which is issued in double size, is coded differently: codes 118 - 121 are used, depending on which child they are received for.
If the father or mother refuses the deduction in favor of the other parent, then codes 122 - 125 apply also in accordance with which child the refund is issued for.
To receive a deduction, you must write the appropriate address to the head of the organization.
Documents are collected depending on your situation. Standard checklist:
In those situations when a single parent (including a foster parent) applies for a deduction, it is necessary, in addition to the main ones, to submit the following documents:
The guardian and trustees need to add to the main documents a copy of the certificate of the rights of the guardian or guardian of the child:
An application for a tax deduction can be submitted to an employer or.
It should be noted that when calculating the tax, it is worth arranging the order of children by their age, and it does not depend on how many of them have reached the age of majority.
If an employee in previous years did not apply for a deduction, or did not support his right with documents, then the employer will not provide a deduction for the child.
The decision cannot be affected even by a change in the conditions in the legislation, or circumstances that allow an individual to take advantage of the deduction.
You can take advantage of the double deduction (double amount):
When a parent marries, the right to double benefit will be lost. A double deduction is not provided already in the next month after registration (paragraph 13).
Also, one parent can use the double deduction if the other parent writes a waiver of benefits (paragraph 16).
| Who Can't Get Double the Child Benefit | Document |
| If a single mother marries, then regardless of whether the child was adopted by her spouse or not, the double deduction is canceled | |
| If the parents are divorced, this is not an indicator that the child does not have a father or mother. This means that they are not included in the category of persons entitled to double deductions. Refunds will be calculated on a general basis | |
| When one loses parental rights, the second cannot receive a double deduction, since he is not considered the only one. | Letter of the Federal Tax Service of the Russian Federation for Moscow dated April 28, 2011 No. 20-14 / 3 / [email protected] |
| If the child was born out of wedlock, this does not give the right to double the amount of the refund, since it is not considered that he has one parent |
If one parent is imprisoned in a place of deprivation of liberty, then the second one will also not be able to receive a double amount.
Although many employees are entitled to the deduction, it is still worth knowing about the restrictions. When calculating the amount of tax, only income is taken into account, which is taxed at a rate of 13%.
The rest of the profit, which is not an object of taxation, or is taxed at other rates, will not be taken into account when determining the amounts ().
A deduction can be made if the child is under 18 years of age. But upon admission to an educational institution, the right to return remains until the age of 24 (paragraph 5). A benefit is also available when applying for an academic leave (paragraph 11).
Video: providing standard deductions per child - changes and subtleties
For example, Yurchenko N.A. have a daughter who is a student. She gave birth to a child and took academic leave. The standard deduction will be given to her father until his profit exceeds 280 thousand rubles.
Carry over unused amount to next tax year it is forbidden ().
It is also not allowed to transfer deductions in one year, which means that they are provided for every month, even the one when there was no profit ().
If an application for a deduction was not submitted on time, but, nevertheless, the employee has been working for tax agents, and has children, you can issue a refund retroactively.
The deduction will be provided from the beginning of the year, regardless of when the documents are submitted. The right to deduct will be lost in the following cases:
A double deduction will not be granted to one parent if the other:
There is a profit limit. If the calculation of the cumulative total from the beginning of the year exceeds 280 thousand rubles, then the individual will not be able to use the benefit (Article 218, paragraph 1, subparagraph 4, paragraph 17).
For example, Ivanchuk S.R. earned in 2020 35 thousand rubles. monthly. The employee has 2 children who are under 18 years old.
From January 1 to August 1, he can use the deduction (35 thousand rubles * 8 months = 280 thousand rubles), and from September 1, this right will be lost, since the amount will exceed the limit. From the new year, the right to return part of the tax paid is again granted.
What about a parent who raises minor children himself? What are the conditions for granting a deduction to a single mother?
What if the parents are not registered? - These are far from all the questions that arise in the process of proceedings when making a deduction. Let's consider them in more detail.
The parent, guardian, guardian, if he is alone, automatically receives the right to use the standard double deduction.
An important document in this case will be a certificate of guardianship, guardianship, which indicates that he is the only one.
The Ministry of Finance believes that the very fact of having only one parent is a weighty argument for the return of children's funds from the budget. All other factors (marriage registration, deprivation or retention of parental rights) will not be taken into account.
This situation does not have an unambiguous solution. There are gaps in the legislation on this issue. A parent that is not married will be considered single. So, he can take advantage of a double deduction when calculating tax.
Then you need to have supporting documents that the second parent was not provided with benefits (certificate from the court on determining the place of residence of the child, that the child lives with the parent, etc.).
In this case, the second parent (in a civil marriage) will not be given a deduction at all (). During inspections, the tax inspectorate will focus on this document.
All parents who support children can use the standard deduction. In this article we will look at what this deduction is, its size and how to get it.
According to tax legislation Personal income tax in the amount of 13% is withheld from wages. If you have children, you can count on tax benefits - no tax will be withheld from part of your salary.
For example, if you have one child, you are entitled to a standard deduction of 1,400 rubles per month. This means that you will not be taxed at the rate of 13% on the part of your salary in the amount of 1400 rubles. That is, you will receive 1400 x 13% = 182 rubles more per month.
As of 2016, the following deductions apply:
For the first and second child, you can exempt from tax for 1400 rubles. per month (respectively, you will receive 182 rubles more);
For the third and subsequent children, you can exempt from tax for 3000 rubles. per month (respectively, you will receive 390 rubles more).
Example: At Miroshina N.I. three minor children. Accordingly, she is entitled to a deduction in the amount of 1400 + 1400 + 3000 = 5800 rubles per month. This means that from the amount of 5800 rubles from N.I. Miroshina. 13% tax will not be withheld. Therefore, Miroshina N.I. will receive a salary of 754 rubles a month more (5800 x 13%).
Each parent can receive a standard deduction for children. In this case, if the child has a single parent, as well as in some other cases, you can get a double deduction (see: "Double deduction").
You can receive a standard deduction for children aged:
Under 18;
Up to 24 years old, if they study full-time (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).
In addition to limiting the age of children, the law has established an income limit, upon reaching which the deduction will no longer be provided. From the month in which your income since the beginning of the year exceeds 350,000 rubles, the deduction will not be available.
Example: Savatieva E.A. two minor children. Wage Savatieva E.A. is 80,000 rubles. per month. Thus, she will be able to receive a standard deduction for children for four months (80,000 x 4 = 320,000 rubles). According to the results of the fifth month, the income of Savatieva E.A. will exceed 350,000 rubles. (80,000 x 5 = 400,000 rubles), which means that she will no longer be able to receive a standard deduction.
For more information on income limits, see the article: "Income Limits".
To receive a deduction for children through an employer, you need to provide him with the following documents:
Birth certificate of the child;
Statement.
If the child is over 18 years old, then you will additionally need:
Certificate from the educational institution on full-time education.
If the employer does not provide you with a standard deduction, you can get it through the tax office by filing a 3-NDFL declaration. More detailed information about obtaining a deduction is presented in the article: "The process of obtaining a standard deduction" .
As we discussed above, the process of obtaining a standard deduction through an employer is extremely simple. However, given the small size of the deduction, many parents do not use their right.
Claiming a deduction or ignoring a state benefit is up to you.
Last modified: January 2020
The tax deduction for children helps to recover a significant amount of money spent Money. The state encourages citizens to become parents in different ways. One way to increase the income of families with children is to reduce their tax payments. For the sake of this good intention, they were introduced. Consider the main tax deductions for children.
A tax deduction is a part of a citizen's income that is not subject to personal income tax. It is usually provided:
The first type of deduction is called standard. This is a fixed amount that is deducted from the taxable base, regardless of the amount of income.
Parents should note that both tax deductions are not granted by default. It is not enough for a personal income tax payer to know about his right to a benefit and wait until it is taken into account at the place of work. The tax deduction for children is declarative in nature, that is, it is applied only at the written request of an employee with children.
With the birth of each child, the non-taxable part of the earnings of his parents increases.
establishes the extent to which it occurs:
The right to a tax deduction for children is granted not only to biological, but also to adoptive mothers or fathers. Parents of children with special needs receive more significant tax preferences - 12,000 rubles per child with a disability. If a minor with health problems was adopted, the personal income tax deduction will be 6,000 rubles.
Back in 2015 Supreme Court expressed his position on the procedure for granting a tax deduction to the parents of a disabled child. He stated that they have the right to reduce the taxable base immediately for 2 reasons:
For example, if a baby with special needs is the third parent, they can take advantage of a deduction in the amount of 15,000 rubles (12,000 + 3,000). The Ministry of Finance and the Federal Tax Service resisted this approach for a long time, but then their opinion changed. To date, they have given explanations that fully coincide with the position of the highest judicial authority. In particular, the Federal Tax Service withdrew its letters, which stated a different point of view.
When children are brought up not in a complete family, but by a single parent (including a foster parent), then each deduction is doubled. However, as soon as the taxpayer enters into an official marriage, he will lose the right to such a benefit.
Sample application for double payment:
Regardless of which children are brought up in the family (with or without a disability), the deduction is granted until they reach the age of 18. It can be extended until the child is 24 years old, but only if the grown-up "child" has entered and is studying full-time as a graduate student, student, intern, intern, cadet.
A parent taxpayer loses the right to a standard deduction if the year has not yet ended, and he has already managed to earn 350 thousand rubles. From the month when this limit was exceeded, the benefit will not be provided.The parent can get social deduction, spending part of the income or treatment of the child - . At the end of the tax period (year), he can return part of the tax transferred to the budget. total amount cannot exceed 120 thousand rubles, of which no more than 50,000 rubles is a deduction for paying for the education of a son or daughter.
But this does not mean that the taxpayer will be able to return the money in such a significant amount. Only 13% will be returned to him:
Thus, no matter how much a parent spent on education or medical measures child, the maximum that he is entitled to return for the year in the form of a deduction:
The provision of these deductions is limited to the age of the daughter or son:
In order to receive a deduction, a number of other conditions must be met, in particular:
The procedure differs depending on which deduction the parent is claiming. The list of documents that the applicant will need also varies.
Wishing to receive this preference, the parent, at his own choice, has the right to apply:
In the first case, he needs to write an application with a request to provide him with a standard deduction.
Attached to it are:
If a single parent claims a double deduction, he must prove his status. To do this, he needs to present one of the following documents:
After reviewing all the documents submitted by the employee, the accounting department will calculate his salary, taking into account the standard deductions for children. And he will recalculate if, for example, the child was born in April, and the application was submitted in December. According to tax code, the deduction is provided from the date of birth of the baby.
If a parent, instead of a monthly reduction in the tax base, wants to return the overpaid personal income tax in the form of real money, he needs to contact tax service. Then, in addition to the above documents confirming the right to deduction, he provides additional papers:
Tax inspectors have 3 months to study and verify the submitted documents. After that, the law gives them another 1 month to transfer money. If the tax authorities have grounds for refusing to refund the tax, they must notify the applicant in writing about them.
That is, by contacting the tax office, the parent has the opportunity to return the overpayment for the entire taxable period- in a year. Therefore, the taxpayer can submit documents only after its completion. In addition, if he did not file an application for a deduction in a timely manner, he has the right to return the tax for the last three years.For example, an employee claimed a deduction for medicines purchased for a sick son in the amount of 10,000 rubles. At the same time, his salary is 35,000 rubles, and a monthly tax of 4,550 rubles is withheld from it. In this case, the first two months after the submission of documents for personal income tax deduction the parent will not be charged at all (4550 + 4550), and in the third month the tax amount will be reduced by 900 rubles.
To receive a social deduction at work, only one document needs to be submitted to the accounting department: a notification from the tax office confirming the employee's right to such a benefit.
But in order to become the owner of this paper, you need to visit the regional division of the Federal Tax Service with a set of copies and originals of the following documents:
Within a month, such a paper must be handed over to the parent, if the documents provided do not raise questions from the employees of the Federal Tax Service. Notification is enough to temporarily stop withholding tax from an employee at work.
If the parent wishes to return the deduction in a single amount, then at the end of the year during which the tax was overpaid, the father or mother applies directly to the Federal Tax Service. But instead of claiming to issue a right of deduction notice, they add to the above list:
All copies of documents submitted to the tax office must be certified in advance. Like the standard deduction, the social deduction is returned no more than 4 months from the date of submission of documents.
The website of the State Service is gaining popularity, as it allows you to receive many public services, without leaving home. Parents can also use it to file tax deductions. But first you need to register on the portal and get electronic signature. Only after that the user gets access to various services.
To apply for a tax deduction through the site, you must first fill out an electronic declaration. It is formed in the section "TAXES AND FINANCE". When filling out the document in the "DEDUCTIONS" section, "checkmarks" are put in the corresponding fields, indicating that the citizen asks to provide them. Scans of documents are attached to the declaration, which confirm the user's right to deduct personal income tax.
After sending all the electronic "papers", the parent will receive a receipt of their receipt, which will indicate the registration number of the application. It can be used to check at what stage of consideration the submitted documents are.
Before sending the declaration and scans, the parent in a special form indicates the details of the bank - for transferring money. They will go there if the check confirms the legality of the applicant's claim.
Do you have any questions? Ask! Our lawyers are ready to answer all your questions, as well as provide qualified assistance in preparing applications to various authorities.
