Since 2016, a number of amendments to the Tax Code have come into force. In particular, the changes affected the procedure for granting standard and social tax deductions. In addition, the list of grounds for granting a property tax deduction has been expanded. You will learn about these changes in this article.
The procedure for granting tax deductions for children is established in paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. The child deduction for each month of the tax period applies to the following persons who support the child:
On January 1, 2016, Federal Law No. 317-FZ of November 23, 2015 “On Amendments to Article 218 of Part Two” came into force. tax code Russian Federation”(hereinafter - Federal Law No. 317-FZ), by which the named subparagraph is set out in new edition. For some categories of taxpayers, the size of the standard deduction has increased, in addition, the amount of income has been increased, upon reaching which (on an accrual basis from the beginning of the year) standard tax deductions are not provided.
In the table below, for comparison, information is provided on the size of the standard deduction per child before amendments and taking into account the provisions federal law No. 317-FZ.
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Subparagraph 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation in the version in force until 01/01/2016 |
Subparagraph 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation as amended, effective from 01/01/2016 |
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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: – 3 000 rub. - 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 parent, spouse of the parent, adoptive parent, on whose support the child is, in the following amounts: – 1 400 rub. - for the first child; – 1 400 rub. - for the second child; – 3 000 rub. - for the third and each subsequent child; – 12 000 rub. - 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: – 1 400 rub. - for the first child; – 1 400 rub. - for the second child; – 3 000 rub. - for the third and each subsequent child; – 6 000 rub. - 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 is valid until the month in which the taxpayer's income (excluding income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which tax rate, established by paragraph 1 of Art. 224 of the Tax Code of the Russian Federation) by the tax agent providing this deduction exceeded:
According to the rules of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation when determining the size of the tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, the taxpayer is entitled to receive the following social tax deductions for personal income tax in 2016:
Note
The total amount of social tax deductions for personal income tax in 2016, provided for in paragraphs. 2 - 5 p. 1 art. 219 of the Tax Code of the Russian Federation (with the exception of expenses for the education of children (wards) and expenses for expensive treatment), should not exceed 120,000 rubles. in the tax period. At the same time, the taxpayer independently chooses the types of expenses that he will declare for a tax deduction (Letter of the Ministry of Finance of the Russian Federation dated May 31, 2011 No. 03‑04‑05 / 7-388).
We note right away that a deduction for charity, provided in the amount of actually incurred expenses (but not more than 25% of the amount of income received in the tax period and subject to taxation), can only be received upon filing a declaration in tax office after the end of the tax period. Until January 1, 2016, employees had the right to apply to a tax agent for a year to receive social deductions, specified in paragraphs. 4, 5 p. 1 art. 219 of the Tax Code of the Russian Federation (on the costs of paying additional insurance premiums for the funded part of labor pensions, as well as on non-state pension provision and voluntary pension insurance). Such an opportunity appeared for taxpayers after the entry into force of Federal Law No. 279-FZ of December 29, 2012 “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation”.
The prerequisites for applying to the employer for deductions are as follows:
In order to receive a social tax deduction from the employer for contributions to non-state pension provision and additional contributions to funded pension, you must:
The employer must have the main documents confirming the expenses, because they withheld contributions from the employee's income. However, documents may be required confirming the degree of relationship of the employee with the person for whom the taxpayer paid pension contributions(marriage certificate, birth certificate (documents of adoption), birth certificate of the child (documents on establishment of guardianship (guardianship) or adoption)), certificate of disability for the child. Also, if the employer does not have a copy of the agreement with the NPF, such a copy must be attached. In addition, if the agreement does not contain information about the license of the NPF, you must submit a copy of the license, certified by the signature of the head and the seal of the NPF.
Starting January 1, 2016, taxpayers can apply to their employer for deductions for medical treatment and education. Corresponding amendments were made by Federal Law No. 85-FZ : according to art. 1 of this law in a new edition, paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.
So, social tax deductions for personal income tax 2016, provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, are provided upon submission by the taxpayer to tax authority declaration at the end of the tax period, unless otherwise provided by this paragraph.
According to the new edition of par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, social tax deductions for treatment and training can be provided to the taxpayer before the end of the tax period when he applies with a written application to the employer - tax agent.
At the same time, a mandatory condition is established: the taxpayer must confirm his right to receive social tax deductions. To do this, he submits to the tax agent an appropriate confirmation issued by the tax authority in the form approved by federal agency executive power, authorized to control and supervise in the field of taxes and fees.
The taxpayer's right to receive the said social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions provided for in paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation.
Form of notification of confirmation of the taxpayer's right to social tax deductions for personal income tax 2016, established by paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation, approved by the Order of the Federal Tax Service of the Russian Federation of October 27, 2015 No. ММВ-7-11 / [email protected]
Note
Social tax deductions for treatment and education are provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent for their receipt in the manner prescribed by par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation.
If after the taxpayer applied in the prescribed manner to the tax agent for receiving such social deductions tax agent withheld the tax without taking into account these deductions, the amount of the tax withheld excessively after receiving a written application from the taxpayer is subject to return to the taxpayer in the manner prescribed by Art. 231 of the Tax Code of the Russian Federation.
If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of deductions for treatment and education, the taxpayer has the right to receive social tax deductions in the manner provided for in par. 1 p. 2 art. 219 of the Tax Code of the Russian Federation, that is, in the tax office after the submission of the declaration.
On January 1, 2016, the amendments introduced by Federal Law No. 146-FZ came into force in pp. 1 p. 1 and pp. 2 p. 2 art. 220 of the Tax Code of the Russian Federation. These amendments expanded the list of grounds for granting a property tax deduction. Prior to this date, this deduction was provided only in the event of the sale of property, as well as a share (shares) in it, a share (its part) in the authorized capital of an organization, upon assignment of rights of claim under an agreement on participation in shared construction (under an investment agreement on shared construction or another agreement associated with shared construction).
According to the new wording of para. 1 p. 1 art. 220 of the Tax Code of the Russian Federation, the named property tax deduction, except for the above cases, is provided:
According to the amendments made to paras. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, when selling a share (part of it) in the authorized capital of the company, withdrawing from the membership of the company, transferring funds (property) to a company member in the event of liquidation of the company, with a decrease in the nominal value of the share in the authorized capital of the company, assignment of rights of claim under a participation agreement in shared construction (contract for investment of shared construction or other agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of actually incurred and documented expenses associated with the acquisition of this property (property rights).
The taxpayer's expenses related to the acquisition of a share in the charter capital of a company may include:
Note
In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding 250,000 rubles in total. per taxable period.
When selling a part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer's expenses for the acquisition of the said part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such a taxpayer in the authorized capital of the company.
When income is received in the form of payments to a member of the company in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer's expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.
If the authorized capital of the company was increased due to the revaluation of assets, in case of its decrease, the taxpayer's expenses for the acquisition of a share in the authorized capital are taken into account in the amount of payment to the company's participant, which exceeds the amount of the increase in the nominal value of his share as a result of the revaluation of assets.
In conclusion, we list the main changes that came into force on January 1, 2016. Subject to the amendments made to paras. 4 p. 1 art. 218 of the Tax Code of the Russian Federation:
According to the changes made to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a taxpayer can exercise his right to social tax deductions for education and treatment in two ways:
At the same time, the employer - tax agent provides deductions for treatment and training only if the taxpayer has the right to do so.
Subject to the amendments made to paras. 1 p. 1, p. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, a property tax deduction is provided upon withdrawal from the membership of the company's participants, transfer of funds (property) to a participant in a liquidated company, reduction in the nominal value of a share in the company's authorized capital.
S. E. Nesterov, expert of the journal "Payment: accounting and taxation"
Remuneration of labor: accounting and taxation, No. 1, 2016.
Federal Law No. 85-FZ of 06.04.2015 “On Amending Article 219, Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amending Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations).
Eligibility for a child or child deduction income tax a parent, including an adoptive parent, a parent's spouse, an adoptive parent, a guardian, a trustee who provides for the child, has a 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, caregiver, foster parent, spouse of the foster 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 07.11.2018 No. 03-04-05 / 80099).
As in 2018, the child income tax deduction in 2019 is provided to the employee until total income from the beginning of the year will not reach 350,000 rubles. From the month in which the employee's income exceeds the specified amount, the deduction for the child is not provided.
In order 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 to the accounting department certificates from the educational institution 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 is not present 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 only parent enters into marriage, he ceases to be the only one, and after such a joyful event, the deduction is given 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 (
The tax deduction for children, which is provided to a citizen who has an annual salary not exceeding 350 thousand rubles in 2016, will help increase family income. If you have minor family members as your dependents, then the state is ready to return money to you for the upbringing and education of future Russian taxpayers.
For a year, every able-bodied Russian must pay personal income tax to the state. Existing laws allow you to save money on this and get an increase in the family budget. People who have minors on their payroll can return part of the amount or not pay it at all if they correctly draw up the benefits due to them. In the coming year, the size of such payments has changed upwards. If you want to know how to claim the 2016 child tax credit, read this information carefully to help you correctly calculate the minor's benefit and get a substantial cash increase.
The standard tax deduction for a child in 2016 provides an opportunity to reduce the taxable income of any Russian. This is a certain amount that can be returned after income tax has been paid. individuals. Each owner of an enterprise or company pays 13% of the total salary of his employees to the state. This means that anyone with an official salary must pay 13% of their total monthly income as personal income tax. If a person has a child, then the current legislation allows you to return part of this money.
The deductions for children provided for by law can be standard and non-standard. Non-standard fiscal privileges require the submission of a number of documents and are stipulated by special articles of the Tax Code of the Russian Federation. This refund applies to standard benefits provided by law. Everyone can get it if he has children and a certain living standard.
In order for parents to receive a refund of personal income tax in 2016, it is necessary to consider the procedure for obtaining such a benefit and find out which category the person who wants to receive such a refund belongs to.
All people with minor family members and a certain amount of income can apply for a standard tax deduction for children in 2016. This is available to two main groups of taxpayers who are entitled to tax privileges. One includes people with special social status and services to the state, and the other includes all ordinary citizens who have minors in their care. The first group includes:
This category of benefits that certain groups of citizens can receive, as well as those who have minor dependents. At the same time, the total budget of such people should be less than the current budget. reporting period quantities.
The tax deduction for a child, according to the current legislation, can be received by:
Find out who can receive standard cash returns for minors, it is possible in the Tax Code of the Russian Federation. Its 218 paragraph describes in detail the categories of citizens entitled to the return of part of the tax paid. A person who has minor dependents in his care should remember that he is entitled to receive a refund of part of the money, regardless of the availability of other tax benefits. If the taxpayer is a pensioner, veteran or has government awards, then if he has one or more minors dependent on him, he can return part of his personal income tax, receiving a tax deduction.
The standard tax deduction for a child in 2016 is accrued according to a certain scheme. Until this year, the calculation of the returned amounts for the payment of personal income tax for children was carried out from the total income of 280 thousand rubles. If the income of a citizen did not exceed 280 thousand rubles during the reporting period, a person could receive tax deductions in 2016. The amount subject to 13% tax is taken into account. With a higher income, it was envisaged to cancel the return of a part of the tax in the presence of a minor dependent. Since January 1 of this year, the state has increased the amount of annual income for which parents can return part of the amount by receiving a tax deduction. Now the total income should not exceed 350 thousand rubles. Preferential taxes in 2016 can be used by parents who have:
If a family with a common baby has heirs from first marriages, then the last minor will be considered the third, and the deduction for a minor family member this year will be calculated according to the calculations provided for families with many children. To receive a refund of money taken in the form of tax, you will need to accurately draw up all the necessary documents. The total amount can reach 1400 rubles. for one baby and 3000 rubles. for three or more children.
When calculating the standard deductions in 2016, parents should remember that there have been certain changes in the current tax legislation. According to the draft law adopted last year, the threshold for the amount of annual income that allows receiving benefits for a minor family member is increased. This law increases the taxable annual income of parents from 280 thousand to 350 thousand rubles.
Legislators have increased the amount of refunds on payment of personal income tax for parents whose young dependents have a disability. Therefore, this year for standard tax payments for children in 2016 for taxpayers who have minors with a disability group, the amount has increased. For parents with a minor with a disability, the tax deduction increases to 12,000 rubles. If such a minor is cared for by foster parents, guardians or trustees, then the amount of the refund increases to 6,000 rubles. Prior to this, the tax refund amounted to only 3,000 rubles.
These changes came into effect on January 1, 2016. Therefore, citizens who have relatives or adoptive disabled minors in their care can take advantage of the opportunity provided to them to reduce their income tax by correctly processing the return of payments for a minor in 2016.
Taxpayers who have natural or adopted children, and annual budget does not exceed the limits specified by law, can issue standard tax deductions under the law. To receive a refund from the state for a minor this year, a citizen must:
In order to accurately determine the amount of your returns, you need to correctly rank the birth order of all minors.
It includes all the minor members that are in the family, including those born from previous marriages. The very first in this list should be the firstborn. It is important to indicate the total number of minors in the family, and not just those for which you can receive tax deductions for children in 2016.
When filling out the necessary documents, you need to remember that only one employer can make a refund. If a person officially works in several organizations at once, then he needs to choose one of them to issue standard deductions for children.
The tax deduction for children in 2016 can be received by parents whose income does not exceed 350 thousand rubles. If the amount earned was higher, then the person loses the right to receive money from the month when the excess of the established annual rate was recorded.
Also forfeits the right to standard tax incentives a person whose descendants died in infancy. In this case, the accrual of tax refunds continues until the next year following the date of death of the baby.
Personal income tax refunds cease if the minor is 18 years of age and not in school. If a dependent is studying full-time, then up to the age of 24 his parents, guardians or adoptive parents can receive tax benefits for his maintenance at their own expense. Parents are eligible to receive standard refunds for adult family members if the latter will be in full-time education until the age of 24. Upon reaching this age, the refund stops from the next calendar year. By correctly calculating all the factors and conditions for the deduction, parents will be able to receive a significant addition to the family budget.
The legislation allows receiving refunds for dependents up to the age of 24 if they receive higher and specialized education on a full-time basis. Correctly drawn up refunds of payments will help to rationally spend family budget. The returned sums will be a good help to the family involved in the upbringing of the younger generation. Our information will help you increase your family budget.
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 for the year (tax 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. In fact, parents 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 can be deducted, and not 1 child and two second children).
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 receive 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 a corresponding 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 the 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 for 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 the parents (adoptive parents) wish, one of them can receive a 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 sole 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 transactions 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 the tax agent (or individual entrepreneur in the general system) declares.
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.
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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 apply for 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-completed 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.
