When applying for a job, employees who are parents of one or more children have the right to receive monetary compensation from the state, the so-called deduction for children. In order for accruals to be received, it is only necessary to fill out an application and submit it to the accounting department at the workplace. After a while, the salary received on the bank card account will increase. No, they don’t give an increase for children, they just stop deducting from the salary for a while at 13% taxation on income received by individuals. Don't be discouraged if you haven't heard of the child tax credit. Receipt is allowed for the past 36 months. In the article we consider controversial situations that arise in the workflow of taxpayers, which may interfere with this.
Not every member of his family has the right to receive state compensation for children, but only persons from the following list:
- adoptive parents who are also married, divorced or never registered a relationship;
- spouses of parents who are not related to the child (stepfather or stepmother;
- official guardians or custodians of the child, appointed by the decision of the guardianship authorities.
Note! Only those parents who support the offspring financially have the right to receive the deduction.
Maximum payout
For each case, family, child, the deduction is determined individually, depending on:
- the order of his birth;
- health conditions;
- age, etc.
Table 1. Accrual amounts for different cases
| Specifications | Sum |
|---|---|
| taxpayer's firstborn | 1 thousand 400 rubles |
| second in command | 1 thousand 400 rubles |
| born third and subsequent | 3 thousand |
| 12 thousand | |
| 6 thousand |
In addition to receiving compensation in the amount indicated in the table, some parents are entitled to claim double compensation. It relies on those persons who keep the child alone. The acknowledgment of this loneliness must be made in a judicial manner, and not spontaneously improvised by one of the divorced spouses. The criteria include cases where:
- one of the parents is considered missing;
- the other parent is dead or dead.
Loneliness official continues until the real preservation of this status. When a parent enters into marriage, claims for double compensation cease to be considered legitimate and, therefore, no longer go to the new spouse.
It is impossible to refuse to provide compensation to the second parent of children in the following cases:
- lack of employment;
- rests on maternity leave (up to a maximum period of one and a half years) or related to pregnancy and the reproduction of one or more children into the world;
- is registered with the local labor exchange.
It should be noted that the determination of the amount of compensation due to relatives of children with disabilities in 2017 is made by adding the possible deductions for a disabled person and at the usual children's tariff.
Let's take an example. The Petrov family has two children. The eldest child is completely healthy, and they are entitled to a deduction of 1,400 rubles for him. The youngest son was born with a disability, at the moment he is only 4 years old. For him, from the state, Petrov is entitled to the amount of the standard children's accrual, as for the eldest son, plus the amount due for his own disabled children, that is, 12 thousand + 1 thousand 400 rubles = 13 thousand 400 rubles.
Terms of submission
In fact, the issuance of compensation for children is not carried out separately, it is only possible to increase the salary issued to the employee-parent by the due amount by canceling the withdrawal of 13% of the tax on personal income tax from the due money. In 2017, the provision of payments takes place every month of the current reporting period, until the month comes in which the employee's remuneration, determined according to the cumulative total, does not reach the value of 350 thousand rubles. At this point, compensation will no longer apply.
The same restriction applies for the next 12 months.
Table 2. Timing of compensation
| When does delivery start? | When the provision ends | The moment of loss of the right to receive compensation |
|---|---|---|
Controversial situations when receiving a deduction for children
Receiving compensation from the state in 2017 may be accompanied by some controversial situations. Let's see what they can be.
Situation 1. If for several months the employee did not receive wages at the workplace, that is, in general, he had no income. The reasons for this can be different, as a rule, these are:
- sick leave;
- unpaid leave;
- rest necessary to care for the child.
However, it is necessary to calculate the deduction even for those months when the employee's salary was not received. It turns out that all the accrued money will be given to the employee the next time he receives income subject to taxation by the tax system.
Situation 2. If the specified income limit has been exceeded. When one parent received more than 350 thousand in a year, and the second did not reach this level, in order to continue providing deductions, it is necessary that the first parent draw up an application for the transfer of compensatory rights in favor of the second.
Situation 3. When depriving parental rights, a person can receive money for children only if he continues to provide for their livelihoods, that is, he pays maintenance deductions.
Situation 4. If children stay or live abroad for a long time, the law does not prohibit receiving a deduction for them. To achieve it, it is necessary to provide confirmation from foreign authorities that the child lives in a particular country or is studying. If the children go on academic leave, interrupting their studies, the parent is still entitled to payments.
If out of the ordinary situations arise that are not included in the list above, consult a tax service with professional consultants and find out what to do. However, you can contact the inspectorate with any questions related to tax legal relations.
Application for a tax deduction for children at the tax office
If, due to various circumstances, the employee was unable to receive the deduction due to children at the place of work and did not apply for it within 12 months, he can still collect the deduction due to the tax inspectorate, to which he belongs according to his place of residence. To do this, you need to attend to the preparation of a package of documents.
Let's look at their list in detail:
- a copy of the birth certificate, adoption of the child;
- a copy of the agreement on guardianship or guardianship;
- completed declaration forms 2-NDFL and 3-NDFL;
- a photocopy of the main page of the passport, the page of the passport about the child, the place of registration.
Don't know how to fill out forms and? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.
Documents can be submitted in three ways:
- in paper form, by personal appearance in the mail;
- in paper form, by sending documents by mail;
- in electronic form, if the user has previously registered in the taxpayer's personal account, on the official website of the Federal Tax Service.
Now let's move on to the consideration of the table, which details the documents confirming the relationship between the recipients of the deduction and the children, which must be submitted to the tax service.
Table 3. Required Documents
| Relationship between beneficiary and children | Paper |
|---|---|
| native parent | |
| foster mother or father | |
| husband/wife of a natural or adoptive parent | |
| adoptive person | |
| caregiver or guardian of a child | certificates establishing rights from guardianship authorities |
| for minor children | |
| for financial support of children, for parents of divorced, deprived of their rights, registered at different addresses with children | |
| to provide for children under 24 years old who are studying in higher educational institutions | certificate of training |
| to provide for a child with a disability | medical certificate of disability in the form of a certificate |
| single parent claiming double compensation | |
| to receive double compensation in favor of one of the spouses-parents |
Simultaneously with documentary confirmation of the rights, it is necessary to provide at the place of work or to the tax office an application from a taxpayer receiving compensation providing for children. Most often, it is provided singly, however, if the circumstances that previously served as the basis for obtaining a deduction change, it will need to be rewritten.
Video - Making a tax deduction for a child
Summing up
The maintenance of children is becoming more and more expensive every year. It is not only about ensuring a decent standard of living, but also providing an opportunity to receive qualified medical care, study at a higher educational institution, etc. Each parent tries to give their offspring the best, and in order to reduce excessive expenses a little, the state provides them with compensation. For healthy underage children, it is small, but still a pleasant help. Parents of disabled people feel the state support much more clearly, however, their costs exceed the standard costs for healthy children.
Don't forget to apply for the employment deduction. If you do not work officially, you will not be able to receive money for children, but otherwise the employer or the tax office are obliged to provide you with the money you are entitled to.
If a citizen receives income from which personal income tax is withheld at a rate of 13%, and he has children, then he has the right to use the standard tax deduction for the child and pay less monthly income tax to the budget.
Who can take advantage of the deduction
Taxpayers who support a child or children (including adopted children) can take advantage of the standard child tax credit 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.
Withdrawal limit
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.
Child allowance
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 arrange 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.
Calculation examples
Example 1: Standard deduction per child
Conditions for receiving a deduction
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.
Calculation of tax deduction
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: 5 018 rub.(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)
Conditions for receiving a deduction
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.
Calculation of tax deduction
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: RUB 4,238(32,600 rubles. 13%) instead of 5,200 rubles. (RUB 40,000 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).
How to get a deduction through an employer
The procedure for obtaining a standard tax deduction for a child occurs in 2 stages:
The first stage is the collection of necessary documents
The following documents are required to receive a child support allowance:
- Child's birth certificate.
- A document confirming the registration of marriage (passport of the Russian Federation or marriage registration certificate).
- Certificate from the educational institution if the child is a student.
- Certificate of disability if the child is disabled.
If the employee is sole parent additionally you need to provide:
- death certificate of the other parent.
- a document confirming that the parent did not marry (usually a passport).
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 second stage is the transfer of the collected documents to the employer
The collected documents must be handed over 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 only one of them can claim the deduction.
How to get a deduction through the IFTS
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 the 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).
Private questions on the standard tax deduction
From what month is the right to deduction lost if the child reaches the age of 18 in the middle of the year?
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.
From what month is the right to a deduction lost if a child studying full-time has graduated (received a diploma) in the middle of the year?
There is no consensus among the tax authorities on this issue.
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 RF Tax Code, 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) has reached (reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be brought up in a family has expired, 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.
The taxation of an individual's income can be reduced by applying a standard deduction.
The amount of the deduction reduces the amount of income subject to personal income tax and is applied to amounts taxed at a rate of 13%.
The obligation to provide a standard deduction is borne by the employer - the tax agent. The benefit is declarative in nature and is applied at the initiative of the employee.
The amount of annual income to which the benefit is applied on a monthly basis has a limit established by law. In 2019 income limit for the application of the standard deduction by all categories of parents is set at 350,000 rubles. The amount is set for the tax period for personal income tax - the calendar year.
The calculation of the amount of income is carried out on an accrual basis. For persons with several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the information provided. Starting from the month in which the accrual amount exceeded the limit, the benefit is not applied.
Concept definition
The deduction is understood as the amount established by law to reduce the tax base.
For tax payers base includes all types of income received in any form are taxable at a rate of 13%. In the Tax Code of the Russian Federation, Art. 218.
standard deduction provided to a person who has a child.
Apply deduction you can, if you have a child:
The deduction is given to each of the parents, adoptive parents or one of them in double size. The second spouse must provide a certificate from the employer on the absence of benefits and an application for consent to the transfer of rights.
If the mother of the child is on parental leave, the father does not have the right to a double deduction. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.
Similarly, non-working persons do not have the opportunity to transfer the right to a deduction to a spouse.
Who can exercise this right
If the person has multiple jobs the right to apply the deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for the benefit.
Right to receive Benefits are available to:
- Having income subject to personal income tax at a rate of 13%.
- Being a parent, guardian, adoptive parent or person in whose care the child is. So, the right to use the benefit is available to the person living and supporting the child, for example, the spouse of the parent, even in the absence of the fact of adoption.
- Submitted the application and documents to the employer. After the expiration of the calendar year, in the absence of an application, the tax agent does not provide the tax agent with the benefit. A person will be able to receive the amount of overpaid tax at the territorial IFTS at the place of registration.
The amount of the deduction
The amount of the deduction depends on the number of children and their priority.
If there is a right to several deductions, the benefits are summed up. Chronological order is used to determine the priority of children. Relatives, adopted children, deceased children participate in the calculation. Age is not taken into account when determining the order. For example, if the oldest child is 24 years old, he also participates in the calculation of the priority.
In the event of the termination of a marriage in which non-native unadopted children were kept, the right to a deduction from the former spouse who is not native to the children is lost. At the same time, it will be necessary to revise the order of children, about which it is necessary to notify the accounting department of the enterprise that keeps records of deductions.
Provided:
- Benefit in the amount of 1400 rubles for the first and second child.
- A deduction of 3,000 rubles for the third and subsequent child.
A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles - to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.
List of documents
Eligibility must be documented to prove eligibility.
To qualify for an accounting benefit, provide:
There is no direct indication of the frequency of submission of certificates of study in the legislation. The main requirement is to confirm the fact of training. Employees of the accounting department of the enterprise can request confirmation of studies annually or twice a year - at the beginning of the calendar (January) and academic year (September).
There are non-standard cases when a person is divorced from a spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.
When applying for a benefit, these categories of persons must provide additional documents:
- For persons with children - a marriage certificate. In other cases, the document is not required. To receive benefits, the fact of the presence or absence of marriage between parents, adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management on the cohabitation of children with their parents. Additionally, you can get a statement from the spouse about providing children for the applicant for a deduction.
- For persons paying alimony - documents confirming the content (writ of execution) and the fact of payment of amounts (extract from the current account). In case of cash payment, confirmation of payment may be a receipt from the spouse for regular receipt of funds.
The main part of the documents, with the exception of certificates for the intended purpose, are important forms for the applicant for benefits. It is enough to attach copies of documents to the application.
The originals may be requested for presentation by the responsible person of the accounting department, auditor, tax inspector.
Registration procedure
The deduction is provided when calculating wages by the employer. If a person does not timely submit an application for a deduction with documents or a certificate confirming the fact of study, the benefit is not provided.
An individual can return the due amount of tax through the IFTS after the expiration of the calendar year. The taxpayer can exercise the right within 3 years after the end of the calendar year.
Refund made on the basis statements, declarations, certificates of income and documents confirming the benefits. The excessively paid amount of personal income tax is transferred to the person's account after a desk audit of the Inspectorate.
Drawing up an application
An application for a benefit is made only once.
The employer may again offer to draw up an application when changing the amount of the deduction and the presence in the document of a direct indication of the amount of the benefit. The employee also declares the termination of the right in writing.
In the traditional version, the document is submitted to the accounting department upon employment or at the birth (adoption) of a child.
The application has standard building structure:
The document is signed by the applicant with a transcript and the date of compilation. An electronic application form with the original signature of the person is allowed. The application is kept in the accounting department simultaneously with the attached documents during the entire period of the benefit.
After dismissal or termination of the right, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.
Rules and terms of submission
The provision of benefits is applied from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.
Deduction granted subject to confirmation of rights in order:
- Monthly provision until reaching the legally limited amount of income.
- Annually with the calculation of the amount of income up to the established limit.
The employee must notify the accounting department of the termination of the student's right to deduction. In case of late notification and an overpayment, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.
The deductions stop when you reach the age of 18, the termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is the case when the child stopped studying before he reached the age of 24. In this situation, the benefit ends in the month of graduation. In all other cases, the loss of the right arises from January of the month following the year the benefit was terminated.
Calculation examples
Determination of the amount of benefits by priority
Consider a situation where the Nikolaev spouses have a common child.
Nikolaev N.N. there are two minor children from the first marriage, for the maintenance of which alimony is regularly paid. The fact is documented.
As a result of determining the priority, Nikolaev N.N. is entitled to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom a joint child is the firstborn can claim a deduction of 1,400 rubles.
Calculation of the amount of the deduction
Worker Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed, the amount of which is 4550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.
The amount of the monthly tax is 3,796 (35,000 - 5,800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles per month.
The benefit is applied until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6786 (754 * 9) rubles.
Some Features
For single parents the benefit is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, the death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. It is necessary to provide a document certifying the right to the accounting department or tax authority - a certificate of death of a spouse, a decision, and others.
In most cases, the status of a single parent is quite simple to confirm. When a person enters into marriage, the right to double the amount of the benefit is lost. The fact that a child is adopted by a new spouse does not matter.
Consider the case where the deduction is granted to the spouse of the person paying child support. In this case, the amount of alimony is transferred from the general budget of the family.
Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony also participates in the maintenance of the child, which allows her to claim benefits from the employer.
The right to a child support deduction is not lost when the child reaches the age of 18 if he continues his studies. The condition for receiving benefits is the provision of material support with documentary evidence of the transfer of funds by receipts or an extract from the current account.
The standard tax deductions for children are described in the following video tutorial:
The parents of the child, on whose support he is, have the right to receive a monthly standard tax deduction for personal income tax (hereinafter referred to as the deduction for children).
A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (excluding income from equity participation in an organization) by a certain amount and pay tax at a lower rate. To use the deduction, you must have the status of a tax resident (clause 3, article 210, clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
Reference. Tax residents
As a general rule, tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months ( paragraph 2 of Art. 207 of the Tax Code of the Russian Federation).
1. Persons eligible for deduction
Both parents can receive the deduction at the same time. In addition, the spouses of the parents, adoptive parent, guardian, trustee, adoptive parents, spouse of the adoptive parent, who provide for the child, have this right. At the same time, the spouses of adoptive parents, guardians and trustees of the child do not have the right to a deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
Parents who are unmarried but legally pay alimony or otherwise provide for the child are not deprived of the right to the deduction.
2. Restrictions on granting a deduction
When providing a deduction, the following are taken into account (paragraph 5,,,,, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):
1. The amount of the parent's income: the deduction is provided monthly until the income (salary) of the parent, calculated from the beginning of the year, reaches 350,000 rubles. From the month in which the income exceeds this amount, the deduction is not provided.
2. Age of the child: as a general rule, you can receive a deduction for children up to and including 18 years of age. However, the deduction period is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, resident, intern or cadet.
3. Disability of a child: an increased deduction is provided for 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.
3. Amount of deduction
A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 1 - 10, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):
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 a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, foster parent, spouse (wife) of the foster parent, regardless of the order of birth of such a child.
At the same time, the size of the standard deduction for a disabled child is added to the amount of the deduction that is provided for the child, taking into account what kind of child in the family he is (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).
When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated 01.23.2012 N ED-4-3 / [email protected]).
Example. Determination of the amount of the deduction for children
The taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old (disabled person of the second group). The taxpayer has the right to receive a monthly tax deduction for personal income tax in the amount of 16,400 rubles. (1,400 rubles for a minor son and 15,000 rubles for a daughter (3,000 rubles for a third child and 12,000 rubles for a disabled child)).
4. Providing double deduction
A double deduction can be provided (paragraph 12, 15, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):
- single parent (adoptive parent) at his request until he gets married. The month in which the marriage takes place will be the last month in which the double deduction is granted.
Note. A parent is considered the only one if the child does not have a second parent due to death, an unknown absence, and also if only one parent is indicated on the child's birth certificate. The absence of a registered marriage between parents does not apply to such cases;
- one of the parents, if the other parent writes an application for refusal to receive a tax deduction;
- sole adoptive parent, guardian, custodian.
5. Ways to get a deduction
There are two ways to get a tax deduction - from the employer and from the tax authority. Let's consider each of them in turn.
5.1. Getting paid by an 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:
- birth or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates for the first two children;
- marriage registration certificate;
- certificate of disability (if the child is disabled);
- a certificate from the educational institution where the child is studying (if the child is over 18 years old);
- documents confirming the transfer of funds to provide for the child (for example, alimony);
- statement by the parent that the other parent claiming the deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although they do not pay child support.
Note. If the taxpayer works for several employers at the same time, the deduction can be granted only with one employer of his choice ( paragraph 3 of Art. 218 of the Tax Code of the Russian Federation).
If you got a new job not from the beginning of the calendar year, in order to receive a tax deduction, you will need a certificate of income received for this year in the form 2-NDFL issued by your previous employer (on the return of overpaid tax to your bank account.
Note. To fill out the declaration, you can use the free program, which is available on the website of the Federal Tax Service of Russia in the "Software / Declaration" section.
The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2, article 88 of the Tax Code of the Russian Federation).
When confirming the right to deduct and the fact of excessive payment of personal income tax, the corresponding amount of the overpayment is subject to return within a month from the date of receipt of your application for a tax refund or the end of a desk audit, if you submitted an application along with a declaration (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 N 98).
30.01.2017We will tell you what deductions are due to working parents, how to get them and how much you can count on.
The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of the legally earned money that goes to pay personal income tax. MoneyMan told what rules apply for the “children's” deduction.
Conditions for the withdrawal
Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time student of the magistracy. Svetlana's employer withholds 13% of personal income tax from her salary, which is 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.
In which case you can get a deduction
Deductions for children are classified as standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, custodians and adoptive parents who have one or more children are entitled to receive them.
The deduction is given if the child is under 18 years of age or if the child is a full-time student. At the same time, the deduction is also due for those months when students had an academic leave.
Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.
Deduction amount
The following deductions have been established:
1 400 rub. - for 1 child;
1 400 rub. - for the 2nd child;
3 000 rub. - for the 3rd and subsequent children.
Also for every child with a disability up to 18 years of age or a disabled student of group I or II of the day form of education up to the age of 24 years provided deduction in the amount:
12 000 rub. - for parents and adoptive parents;
6 000 rub. - for guardians, trustees and adoptive parents.
Family Svetlana has three children:
The first child is Sergey (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for which a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.
In total, the amount of the monthly deduction for her will be 5 800 rub. (1 400 rub. + 1 400 rub. + 3 000 rub.). Taking it into account, Svetlana's taxable base (that is, the amount of wages on which the 13% tax will be calculated) will be equal to 34,200 rubles. ( 40 000 rub. - 5 800 rubles.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( 34 200 rub. × 13%). As a result, the family will receive 35 554 rubles. (40 000 rub. - 4 446 rubles.).
Without deductions, the taxable base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (40,000 rubles × 13%). In this case, the amount of hands that Svetlana receives is equal to 34 800 rub.(40,000 rubles - 5,200 rubles).
Tax deductions save Svetlana 754 rub. (RUB 35,554 - 34,800 rubles.) per month.
Income limit
The deduction is given until the total income of the taxpayer since the beginning of the year reaches the mark of 350 000 rub. In the month when the taxable income, calculated on an accrual basis, has taken on a value greater than the established limit, the deduction ceases to be provided. And then, until the end of the year, the citizen will not have the right to use it, but next year this right will be activated again.
Suppose that since January 2016, the Family receives "children's" deductions. Since her monthly income is 40,000 rubles, they will be provided to her only until August inclusive, because in September her total income will be 360 thousand rubles, which is more than the established limit. It turns out that for the year, thanks to the deductions, Svetlana will save RUB 6,032 (8 months × 754 rub.).
Child Restrictions
The deduction is granted before the end of the year and terminates from January of the following year if:
The child is dead;
the child is 18 years old and has not become a full-time student;
a child who is in full-time education is 24 years old;
terminated the agreement on the transfer of the child to be raised in a family.
For example, the only son of a citizen in April 2016 turned 18 years old. The offspring decided not to waste time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive a deduction in the amount of 1,400 rubles, even though his son has already reached the age of 18. The citizen will lose the right to deduction from January 2017.
double deductible
The deduction is due to each parent, even if they are separated, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.
The family and her husband consulted and decided that it was better for Svetlana to receive both deductions, after which her husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11 600 rub. (5 800 rub. ×2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40 000 rub. - 11,600 rubles.), and is 3 692 rub. With double deductions in hand, the Family will receive RUB 36,308 (40 000 rub. — 3 692 rubles.) .
The state also provides a double deduction to a single natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be granted the usual "single" deduction.
How to get a deduction for children
Svetlana Semeynaya has calculated her deduction, but in order to receive it, she must contact her employer.
To do this, she will need the following documents:
Application for a deduction;
birth certificate of each of the children;
a certificate from the educational institution stating that the child is studying full-time. It will come in handy when the deduction is issued for a child over 18 years old;
form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.
Further, the employer will perform all the necessary actions on his own, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Note that you can apply in the same month when the newborn was born.
If during the tax period the deductions were not received in full or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting the tax office after the current tax period.
Here is a package of documents:
Declarations in the form 3-NDFL;
certificates 2-NDFL;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for the refund of overpaid tax.
You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on the deduction. Then, within 10 days, the taxpayer is notified of the decision. If an application for a tax refund is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account indicated in it.