Tax credits for children. Up to what age is the child tax credit available and when does it stop?

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, the adoptive parent, guardian, trustee, foster parents, spouse of the foster parent who support 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 a 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 in 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).

Individuals in the Russian Federation are required to pay taxes on their income (personal income tax). Of the salary of each working person, 13% is deducted in favor of the state by the accounting department. Since 2000, citizens have the right to receive a tax deduction for children. This deduction is called a standard deduction and implies a reduction in income tax. Read more about the tax deduction for children in our article.

From this article you will learn:

What is the child tax credit

After employment, every employee who has one or more children has the right to receive a tax deduction - cash payments from the state. To receive a tax deduction for children, employees need to submit an application in a certain form to the accounting department of the organization.

Some time after the application is submitted, the amount given out as an employee's salary will increase. However, one should not think that such an increase in income is an increase for children. The essence of the tax deduction is that the amount of income tax for employees-parents is reduced for a certain period of time.

The provisions that spell out how and in what amount you can get a tax deduction for children are contained in article 218 of the Tax Code of the Russian Federation.

If you didn't know about the child tax credit before, don't worry, you can claim the child tax credit for the past 36 months.

Who is entitled to and what is the amount of the tax deduction for a child

Who is eligible for the child tax credit? The answer is simple: every official representative of the child, whether it be a parent, guardian or adopter.

It should be borne in mind that if both the husband and wife from previous marriages have one child each, then the common child born by them is considered the third.

Note! Parents are eligible for a tax deduction only if they provide financial support for their children.

Citizens are deprived of the right to receive a tax deduction if their children:

have reached the age of majority or graduated from an educational institution; or they are 24 years old, although their studies continue;
entered into an official marriage;
have died.

The tax deduction for children is calculated individually in each individual case according to the following criteria:

order of birth of a child in the family;
the state of health of the child;
age, etc.

The amount of tax deductions per month for parents with children in care:

It is important to understand that the table does not indicate the amounts that can be returned, but those amounts that are not subject to 13% tax. In practice, it looks like this: a certain citizen N. is the father of three minor children, therefore, the amount of the benefit to which he is entitled will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles / month.

The second official representative of children can count on the same deduction, provided that he receives legal income from which he pays taxes.

Let's look at an example. In January 2019, Smirnova's salary was 35,000 rubles. Having two children under the age of 18 who are not disabled, Smirnova can receive a tax deduction equal to 2,800 rubles (based on 1,400 rubles per child).

13% personal income tax - 4186 rubles will be deducted from Smirnova's salary for January. ((35,000 (salary) - 2,800 (deduction) * 13%).
And in the event that Smirnova was childless, 13% of personal income tax would be withheld from her entire salary: 35,000 * 13% = 4,550 rubles.

It turns out that thanks to the tax deduction Smirnova saves 364 rubles. per month.

It is also worth noting that some official representatives of children can legally expect to receive a double tax deduction. This rule applies to those parents who are raising children alone, and this fact has been established in court. In particular, the following cases fall under this rule:

one of the parents is declared missing;
one of the parents died a natural or violent death.

The official status of a parent raising a child alone is terminated upon the fact of the parent's marriage. Once this happens, the parent forfeits the legal right to double the child tax credit.

It is impossible to make payments to a parent if he:

not employed;
is on maternity leave or on maternity leave until the child reaches the age of one and a half years;
is registered with the labor exchange.

Who is eligible for the double tax credit for children

Law No. 117 fixes the right of citizens to receive a double tax deduction for children.
A parent who has official confirmation that he is raising children alone (for example, as a result of a divorce) must write a statement at the workplace, which should indicate the reason for receiving a double tax deduction. In the event that this employee remarries, the tax deduction for children will be reduced to the previous norms.

A parent raising children alone should submit an application in the following format:

Sometimes one of the parents, being officially employed, for some reason refuses to issue a tax deduction for children. In this case, the right to do this passes to the second parent, who also has an official place of work. In order for everything to be in accordance with the law, the current situation must be reported to the accounting department at the place of work. After that, the first parent must write a refusal to receive a tax deduction for children, and the second - about the desire to receive double compensation. Only those who bring up their own or adopted children can do this.

In this case, you should apply for a tax deduction for children in 2019 in the following form:

You can download the double child tax credit application form here:
.

According to the procedure established by law, it is possible to draw up the necessary paperwork to receive a tax deduction for children at work, without filing a declaration and visiting the Federal Tax Service.

To receive a tax deduction for children, you should write an application in the accounting department at the place of work and attach the following documents to it:

a copy of the child's birth or adoption certificate;

a copy of the passport with a marriage stamp or a marriage registration certificate if the legal representatives of the child are married;

a certificate from an educational institution confirming that the child is a full-time student (if so);

disability certificate, if applicable.

Below is a complete list of all required documents:

Relationship between beneficiary and children	Required documents
native parent	original birth certificate of children; copies of pages No. 16-17 from the passport.
adoptive parent	parent identity; an agreement on admission to a family for education.
spouse of a natural or adoptive parent	marriage registration certificate; a copy of the passport page containing information about marriage.
adoptive parent	certificate of completion of the adoption procedure; certificate from the guardianship authorities.
guardian or trustee	certificates establishing rights from guardianship authorities
for minor children	a photocopy of the passport on pages No. 16-17; birth certificates of children.
for financial support of children, for parents of divorced, deprived of their rights, registered at different addresses with children	an application from the other parent to take part in the provision of children; documents confirming the transfer of alimony; for those living together, confirmation in the form of a certificate from the housing and communal services is required.
to provide for children under 24 who are university students	certificate of training
to provide for a disabled child	medical certificate of disability in the form of a certificate
single parent claiming double tax deduction	birth certificate of children, in which one of the columns "parent" is a dash; a certificate with a note about the father from the words of the mother and a certificate confirming the situation and single status; death certificate of one of the parents or recognition of him as missing; a copy of the blank page of the passport for marriage marks; for guardians - a document on the appointment of guardianship for a single person.
to receive double compensation in favor of one of the spouses-parents	a statement from one parent about the refusal of compensation in favor of the second; form 2-personal income tax from the place of work of the objector parent.

Also, a taxpaying parent who receives compensation and supports their children at the place of work must provide not only documents confirming the right to a tax deduction, but also an application. As a rule, such an application is submitted once, but if any circumstances related to receiving a deduction change, the parent will have to write it again.

The accountant must accept the documents, and he will also calculate the deduction. There are times when a taxpayer applies for a deduction for children in the middle or even at the end of the year. In this case, you will receive a tax deduction for children with personal income tax for the entire period worked in the current year and will not lose money.

Every year, the deduction will be automatically renewed, which means that you do not need to re-apply for compensation. However, if another child appears in the family or a change in life circumstances occurs (job change, new marriage, adoption), the application will need to be written again.

You can download the application template for a tax deduction for children.

In case of a job change in the current year, you need to provide a 2-NDFL certificate from the previous place of work to the accounting department. This is necessary so that the accountant, taking into account your previous income, calculates whether you have already crossed the limit of 350 thousand rubles. or not yet. If it is exceeded, the right to deduction is lost.

Child care tax deduction

In addition to the standard tax deduction for children, in 2019 citizens have the right to receive a social deduction for the treatment of a child (Article 219 of the Tax Code of the Russian Federation). You can receive this deduction if:

treatment was carried out in the Russian Federation;
the parents of the child are officially employed and pay taxes;
the parents themselves paid for the treatment, not the MHIF.

Important! The maximum amount of treatment with which it is possible to make an annual deduction is 120 thousand rubles. Accordingly, the maximum tax deduction for a child in 2019 will be 120,000 * 13% = 15,600 rubles. In the event that the child was on expensive treatment, the deduction will be determined separately.

To receive a tax deduction for the treatment of a child, documents must be submitted to the Federal Tax Service indicating that the parents spent their own money. This can only be done at the end of the year. Since 2016, you can apply at your place of work, but you still need to submit the relevant documents to the IFMS to confirm your rights to receive a tax deduction for the treatment of children. This can be done at any time during the year. Providing supporting documents is sufficient reason for the employer to start deducting a deduction from your wages.

It is possible to receive compensation of funds if they were spent:

to call a paid ambulance;
for diagnosis and treatment;
for sanatorium treatment;
for the purchase of consumables and medicines specified in the list of the Decree of the Government of the Russian Federation.

The procedure for granting a tax deduction for a child

The standard personal income tax deduction for a child can be received by citizens who pay taxes on official income and provide for one or more children.

Step 1. Make copies of all documents that prove your eligibility for the child tax credit.

Step 2 If it is a question of granting a tax deduction to a parent raising a child alone, a document confirming this fact should be attached.

Step 3 Guardians and custodians must also provide a copy of the document confirming the fact of guardianship or guardianship.

Step 4 In the name of the employer, write an application for a tax deduction for children, accompanying it with copies of all documents certifying the right to receive compensation.

In order to correctly calculate the amount of the tax deduction due, you need to take into account the order of children by their dates of birth. The oldest child, regardless of whether compensation is paid for him or not, is the first in the order of birth.

Sometimes it happens that a citizen does not receive tax deductions during the year or receives them in an incomplete amount. In such a situation, the taxpayer has the right to recalculate in order to use the benefit to the maximum by submitting a personal income tax return to the FMS at the place of residence at the end of the year.

To do this, the taxpayer must:

Step 1. Fill out a tax return (form 3-NDFL) at the end of the year.

Step 2 Get a certificate from the place of work on what funds were accrued and withheld from wages in the current year in the form of 2-NDFL.

Step 3 Make photocopies of all documents certifying the right to receive a tax deduction for children.

Step 4 Submit to the Federal Tax Service at the place of residence a declaration and an application for a standard tax deduction for children, as well as copies of documents confirming this right.

If the amount to be refunded from the budget is determined in the submitted tax return, you should contact the tax service with an application for a tax refund (along with the declaration or after a desk tax audit).

The refund of the paid tax surplus is made within a month after filing an application with the Federal Tax Service, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

Examples of calculating the standard tax deduction for a child

Example 1 One child living in a complete family.

The monthly income of a spouse, excluding taxation, is 30,000 rubles, and that of a spouse is 25,000 rubles. Both parents wish to receive the deduction and have applied accordingly. Each of them applied for the standard tax deduction. Without deducting the amount of their final income will be equal to:

30,000 * 13% \u003d 3,900 (tax), which means 30,000 - 3,900 \u003d 26,100 rubles - spouse's salary.
25,000 * 13% \u003d 3,250 (tax), which means 25,000 - 3,250 \u003d 21,750 rubles - spouse's salary.

Including the standard tax deduction for 1 child:

30,000 - 1,400 \u003d 28,600 - the amount that is subject to taxation, that is, 28,600 * 13% \u003d 3,718, as a result, 30,000 - 3,718 \u003d 26,828 rubles - spouse's salary.
25,000 - 1,400 \u003d 23,600, which means that 23,600 * 13% \u003d 3,068, and 25,000 - 3,068 \u003d 21,932 are the wife's salary.

Example 2 Two children living in an incomplete family (with one legal representative).

Taking into account the deduction, the amount of income will be calculated as follows: 40,000 - 1,400 - 1,400 \u003d 37,200. However, in this situation, the tax deduction is assigned in a double amount, therefore, the indicated amounts should be subtracted from the resulting value: 37,200 - 1,400 - 1,400 = 34,400 - this is just the amount that is subject to taxation: 34,400 * 13% = 4,472. In the end, the salary will be: 40,000 - 4,472 = 35,528 rubles.

Example 3 Three children living in a complete family.

Suppose that each of the spouses who are officially employed and who want to receive a tax deduction for children earn 50,000 rubles.

Without taking into account the tax deduction for children, the salary of each spouse will be: 50,000 * 13% = 6,500 and 50,000 - 6,500 = 43,500 rubles. Taking into account compensation, the final income will be calculated as follows: 50,000 - 1,400 - 1,400 - 3,000 \u003d 44,200, therefore, the tax amount is 44,200 * 13% \u003d 5,746 rubles, and salary 50,000 - 5,746 \u003d 44 254 rubles for each parent.

If the spouse refuses to receive a tax deduction for children in favor of his wife, his salary will be 43,500 rubles. The salary of a mother, as a parent with many children, who receives a double tax deduction for children, will be equal to: 50,000 - (1,400 + 1,400 + 3,000) - (1,400 + 1,400 + 3,000) = 38,400, therefore, 38,400 * 13% = 4,992 and 50,000 - 4,992 = 45,008 rubles.

Example 4 An adopted child with a disability and a natural child living with two parents.

If only one of the spouses works in the family, suppose the father, he will not be able to receive a double tax deduction for children. When calculating wages (based on the fact that it is equal to 30,000), the fact that one of the children is disabled and in the status of an adopted child will be taken into account.

In this case, the salary will be equal to: 30,000 - 1,400 - 12,000 = 16,600, therefore, 16,600 * 13% = 2,158, and 30,000 - 2,158 = 27,842 - the final salary of the adopter.

If the spouse also gets a job officially, but at the same time refuses the tax deduction for children in favor of the husband, his salary will be: 30,000 - (1,400 + 12,000) - (1,400 + 12,000) = 3,200, tax 3,200 * 13% \u003d 416, therefore, 30,000 - 416 \u003d 29,584 rubles. - this is the salary of a parent (he is also an adoptive parent) who receives a double tax deduction for two children, one of whom is disabled.

Example 5 Disabled child living with one guardian.

If the guardian's salary is 30,000 rubles excluding tax, then after tax withholding it will be 26,100 rubles. Since a disabled child is brought up by only one guardian, the wages of this guardian will be calculated taking into account the tax deduction in double size: 30,000 - 6,000 - 6,000 = 18,000, therefore, 18,000 * 13% = 2,340 and 30,000 - 2,340 = 27,660 - this is the final wage.

Example 6 Four children living in an incomplete family.

Mozova T.V. brings up four children aged 16, 15, 8 and 5 years.

Every month a woman earns 40,000 rubles.

Mozova T.V. turned to her management with a statement about receiving a standard tax deduction for all children. The two older children are entitled to 1,400 rubles each, and the younger ones - 3,000 rubles a month.

After doing the calculations, we get that the total amount of the tax deduction is 8,800 rubles / month.

Every month Mozovoi T.V. will calculate personal income tax based on the amount of 31,200 rubles (40,000 monthly income minus 8,800 rubles of tax deduction for children):

Personal income tax \u003d (40,000 - 8,800) x 13% \u003d 4,056 rubles.

As a result, Mozova T.V. will receive 35,944 rubles.

If Mozova T.V. had not written an application for a tax deduction for children and had not received it, then personal income tax for her would have been calculated as follows:

Personal income tax \u003d 40,000 x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

The tax deduction is granted until the child reaches the age of majority. It is noteworthy that if the child turns 18 at the beginning of the year, then you are entitled to receive a tax deduction until the end of the year. If children continue their full-time education (regardless of whether it is paid or free), then parents can use the tax deduction for the entire period of study of their child (up to the child's age of 24 years maximum). Let's say your son got his degree and graduated from school in June, so from next month you will no longer receive a tax deduction.

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 do not receive anything for them, the tax deduction for the 3rd 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 exempt from tax - parents will save 1,950 rubles each. This provision is also confirmed by judicial practice, as stated in paragraph 14 of the Review, approved. Presidium of the Supreme Court on 10/21/2015.

Tax deductions for children are part of the state support program for citizens who receive low wages. That is why the annual limit has been introduced. You can receive a tax deduction throughout the year if the monthly salary does not exceed 29,166 rubles.

Based on this, it is easy to calculate that if your salary is 50,000 rubles, then the annual limit of 350,000 rubles will be exhausted in August and the deduction will be terminated, and you will have to pay personal income tax on the full salary until the end of the year.

Thus, 350,000 rubles is the maximum amount of income within which you are entitled to receive a tax deduction for a child per year.

It happens that in a crisis, wages are delayed for several months or an employee is on sick leave. In such situations, the deduction is transferred to the next month and summarized.

However, if the crisis is long-term and wages have not been paid by the end of the year, then the deduction will burn out and will not be carried over to next year.

Controversial situations when receiving a tax deduction for children

Sometimes getting a tax deduction for children is associated with some controversial situations. This issue is worth considering in more detail.

Situation 1. An employee who has not received wages for the past few months has, in fact, had no income. This situation may arise as a result of a stay:

on sick leave;
on unpaid leave;
on parental leave.

However, according to the law, the amount of the deduction should be determined even for the time when the employee did not receive wages. Thus, the employee will receive all the appropriate funds when receiving taxable income.

Unfortunately, if the receipt of official income has not resumed before the end of the current year, then the deductions will not be transferred, but will burn out.

Situation 2. The maximum income limit of 350 thousand rubles per year was reached. If one of the parents crossed this threshold, and the second did not, then it is necessary that the first spouse formally, by submitting an application, formalize the transfer of rights to receive a tax deduction in favor of the second.

Situation 3. In the event that a citizen has been deprived of parental rights, he can still receive a tax deduction for children, but only if he continues to financially support them through the payment of alimony.

Situation 4. According to the legislation, it is also possible to receive a tax deduction for children living or staying abroad for a long time. To receive compensation in this case, you must provide a document from foreign authorities confirming that the child lives or is studying in a particular state. The right to receive a tax deduction for children remains even if the child temporarily stops education.

Sometimes there are situations that cannot be attributed to any of the cases mentioned above. In such circumstances, it is necessary to seek advice from experts competent in this matter, who will explain how to proceed. Keep in mind that you can contact the Federal Tax Service for any questions related to the tax sphere.

As for the tax deduction for a disabled child in 2019, it is defined as cumulative. In other words, each of the legal representatives has the right to receive a deduction for a disabled child (the amount ranges from 6,000 to 12,000 rubles) and a standard deduction, depending on the order in which a child with a disability is born. Based on this, the amount of the tax deduction increases by 1,400 - 3,000 rubles.

Let's take an example. The Denisov family has two children, the youngest of whom is disabled. For a healthy older child, parents can receive a deduction equal to 1,400 rubles, while a 4-year-old youngest daughter with disabilities receives a standard child tax deduction (1,400 rubles) and a deduction for a disabled child (12,000 rubles). ). Thus, the total tax deduction for the youngest child is 12,000 + 1,400 = 13,400 rubles.

Note! Parents have the right to receive tax deductions for a child with I or II disability group until the latter reaches the age of 24. For a child with a disability group III, a tax deduction is received until he reaches 18 years of age.

Starting from 2019, you can apply for a tax deduction for children only at the place of work: the Federal Tax Service and the guardianship service no longer consider these issues. An exception can be made for those citizens to whom the employer did not provide a deduction or provided it in a smaller amount than it should be. If such a situation has arisen, a citizen paying taxes on official income has the right to apply for the receipt and recalculation of the deduction for children to the tax authority.

The following important points should be kept in mind:

The calculation of the tax deduction for children is made for the last year, however, if an employee changed jobs in the middle of the year, then his income from which personal income tax was withheld from the previous place will be taken into account.
In cases where taxes were paid partially on the income received, then only that part that was taxed will be taken into account. For example, an employee was allocated material assistance in the amount of 9,000 rubles, but personal income tax was withheld only from the amount of 5,000 rubles, therefore, to calculate the deduction, it will be necessary to take exactly five thousand, and not nine.
If an employee in an organization combines several positions, then when calculating the tax deduction for children, the total income is taken. If there is an external combination, then the deduction is calculated only on the basis of income from the main job.
In the event that the annual income exceeded the allowable threshold of 350,000 rubles, the parent has every right to refuse the tax deduction for children in favor of the second spouse.

The government also announced several possible innovations, but it cannot be argued that they will definitely be implemented:

increasing the maximum tax deduction for children for large families by 10 times;
exemption from personal income tax for parents receiving less than 30,000 rubles. wages.

Summarizing the above, it is worth repeating that the size of the tax deduction for children can vary from 1,400 to 12,000 rubles, depending on the order of birth and the state of health of the child. Back in 2017, the issue of assigning additional benefits when receiving a standard tax deduction for large and low-income families was submitted for consideration, but a decision on it has not yet been made.

Today we will learn how income tax is calculated from a salary with one child. This process is already familiar to many citizens. After all, families often enjoy a variety of benefits. Why not, if the state gives such an opportunity? If you know all the nuances of this process, you can easily get the benefit that you are entitled to. To whom does she belong? How to calculate income tax?

Income tax

First, let's decide what we will deal with. After all, you need to have an idea of what is at stake. Income tax relief is good. But not everyone has the opportunity to receive them. In the same way, this contribution is not paid by some categories of citizens.

Income tax is also called income tax. It is levied on organizations as well as individuals. We have the second option. These are mandatory monthly contributions to the state treasury. Charged Payment of this, as already mentioned, occurs monthly. At the moment, individuals give 13% of their earnings to the state treasury.

Deductions

True, there are some income tax benefits. Most often this is the so-called This is a kind of process of reducing the tax base. As a result, your income also decreases, which means that the tax authorities will also be less.

Income tax on a child is an important point that parents use. Especially when the salary is already low. Even the smallest cost savings will come in handy here. There is nothing difficult or special about it. It is enough to know some of the rules that apply to the deduction. What exactly? And how can you get benefits? More on this later.

For whom

Who has the right to reduce income tax? If there is a child, then, we can say, all parents. The question is, how much. And is it always possible? After all, almost all of us are someone's parents. But we don't get a lot of deductions.

And it is right. After all, you can reduce income tax if you have only minor children. Or as long as the child is learning. That is, he is a cadet or full-time student. It should be noted that the age of an adult child should not exceed 24 years. It's not that hard to understand.

In addition, the annual income of the parent cannot exceed 280,000 rubles. If it is higher (in practice - more than 23 thousand per month), then you are not entitled to any deductions. Guardians, adoptive parents and their spouses are also eligible for this benefit. How much and when is due to citizens?

About deductions

The income tax on minor children, as we have already found out, is reduced. All due to the fact that the deduction implies a certain underestimation of the tax rate. But for what amount? How much is due to citizens in one case or another? Let's consider in more detail.

It all depends on the number of children in the family. The more of them, the higher the deduction. And for babies, who are also considered disabled, special rules apply. Need specifics?

If you have one child, then you are entitled to a deduction of 1,400 rubles per month. The same rule applies to the second minor. The third and subsequent children allow you to receive 3,000 benefits. This also applies to disabled people of groups 1 and 2. In some exceptional cases, they are entitled to a deduction of 6,000 to 12,000 rubles. But these are special cases, which in practice are generally rare. So, there is no point in paying attention to them.

Documents (standard)

Income tax from wages with one child (or several) is reduced when making a deduction. The benefit is provided, as a rule, to parents at the place of work or in tax services. The first option is more relevant.

To do this, you will need to present an application of the established form and a certain package of documents. It all depends on the specific situation as a whole. Especially if the parents of the child are divorced, and also married to other citizens. They are all entitled to an income deduction.

What do you need to present to apply for the benefit? For starters, a 2-personal income tax certificate. Most often it is filled out by the employer, but some require filling it out by the direct applicant. 3-personal income tax is also useful without fail. Don't forget to apply for benefits. This is the simplest point that can only concern our today's question.

Special cases

And here the most interesting begins further. In practice, there are a lot of points that affect the income tax with one child and the deduction, respectively. For example, parents divorced and remarried, but with completely strangers. How to be in that case?

In addition to the mandatory listed documents, the child's mother (real, biological) submits a copy of the baby's birth certificate. And nothing more. Her ex-husband must also attach a birth certificate for the deduction. But in addition to this, it is mandatory to submit documents confirming the payment of alimony. Otherwise, the benefit will not be given. The new passion of the biological mother attaches a marriage certificate (copy) to the birth certificate of the child, as well as a certificate from the housing office stating that the baby lives with his mother and himself (that is, with a non-biological father, stepfather, if you like). Nothing difficult, right?

double size

In some cases, income tax on a salary with one child can be reduced by 2 times. This situation is possible if one of the spouses refuses benefits in favor of his other half. There are limits, but not many.

Firstly, the second spouse must have an official job, subject to a 13% tax. Secondly, it is impossible to be registered at the labor exchange. Thirdly, a refusal will be received when a double deduction is supposed to be "issued" to housewives or women in position, as well as while on parental leave. Nothing difficult.

What is the income tax on him in this case? If we are talking about one or two children, simply multiply 1,400 by 2. It turns out double. Not the most frequent occurrence, but it is enshrined in law.

Examples

Now a little specifics, so that it is clear how income tax is calculated in the presence of children. Suppose a situation where a citizen has two children. The first is 12 years old, the second is 27. Both are healthy. the employee has a monthly income of 20,000 rubles, a yearly income will be 240,000. Then the income tax for a child will be calculated as follows:

There is no deduction for seniors. It turns out that a citizen is entitled to only 1,400 rubles in the form of benefits. In this case, the income tax will be (20,000 - 1,400) * 0.13 \u003d 2,418. If there were no child, then it would be 2600. A small, but savings.

Now the situation is the same, but when the spouse of a citizen refuses benefits in his favor. The deduction will now be doubled. This is 2,800 rubles. Taxes will be released per month (20,000-2,800) * 0.13 = 2,236. The difference is actually not that big, but it does exist.

Codes

The last thing left to understand is what codes need to be indicated in the 2-NDFL certificate in a particular case. After all, the deduction for income tax has its own "pointers".

At the moment they are numbered 114-125. The first 3 codes are most often used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). The disabled are given code 117. Everything else is special cases, which are characterized by double deductions. They do not occur very often in practice. Therefore, many do not even think about them.

As you can see, income tax on wages with one child can be reduced. Not by much, but there is such a possibility. In fact, citizens very often use this benefit. What-no, but cost savings. Especially if there is not enough money. Legally, you can reduce taxes!

There are 2 types of standard tax deductions:

If an individual is entitled to a deduction for several reasons, then only the largest of them is granted (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for taxpayer's children

The parents of the child, on whose support he is, have the right to receive a monthly standard tax deduction for personal income tax (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.

That is, personal income tax will be paid from a smaller amount.

To use the deduction, parents must have the status of a tax resident and income that is subject to personal income tax at a rate of 13%, for example, receive wages (clause 3 of article 210, clause 4 of clause 1 of article 218 of the Tax Code of the Russian Federation).

What age children qualify for the standard tax deduction

A standard deduction is provided for each child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

Under 18;

From 18 to 24 years old, a full-time student in the Russian Federation or abroad (schoolchild, student, cadet, intern, graduate student, resident), incl. with paid education.

Who is entitled to the standard tax deduction

A personal income tax deduction for a child can be provided to an employee (including for the GPA and an external part-time worker) who:

is a tax resident of the Russian Federation;

has a child;

applied for a deduction.

Size of standard tax deductions

The amount of the deduction depends on which account of the child it is provided for (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The birth order of children is determined by date of birth.

This also takes into account those children for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.

The amount of the deduction for a disabled child depends on the person to whom the deduction is granted, and is added to the deduction depending on the order in which the child was born.

Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:

1 400 rub. - for the first child;

1 400 rub. - for the second child;

3 000 rub. for the third and every subsequent child.

Double standard tax deduction

A double deduction for a child is provided (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

single parent (including adoptive parent), adoptive parent, guardian, custodian;

parent (including the adoptive parent) when the second adoptive parent refused the deduction.

Restrictions on granting a standard tax deduction

When providing a deduction, the following are taken into account (paragraphs 11, 16, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

Standard tax deduction: details for an accountant

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All parents who support children can use the standard deduction. In this article we will look at what this deduction is, its size and how to get it.

What is the standard tax deduction for children?

According to tax legislation, personal income tax in the amount of 13% is withheld from wages. If you have children, you can count on tax benefits - no tax will be withheld from part of your salary.

For example, if you have one child, you are entitled to a standard deduction of 1,400 rubles per month. This means that you will not be taxed at the rate of 13% on the part of your salary in the amount of 1400 rubles. That is, you will receive 1400 x 13% = 182 rubles more per month.

The amount of the deduction for children

As of 2016, the following deductions apply:

For the first and second child, you can exempt from tax for 1400 rubles. per month (respectively, you will receive 182 rubles more);

For the third and subsequent children, you can exempt from tax for 3000 rubles. per month (respectively, you will receive 390 rubles more).

Example: At Miroshina N.I. three minor children. Accordingly, she is entitled to a deduction in the amount of 1400 + 1400 + 3000 = 5800 rubles per month. This means that from the amount of 5800 rubles from N.I. Miroshina. 13% tax will not be withheld. Therefore, Miroshina N.I. will receive a salary of 754 rubles a month more (5800 x 13%).

Each parent can receive a standard deduction for children. In this case, if the child has a single parent, as well as in some other cases, you can get a double deduction (see: "Double deduction").

What age children can be deducted?

You can receive a standard deduction for children aged:

Under 18;

Up to 24 years old, if they study full-time (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Income limit up to which you can receive a deduction

In addition to limiting the age of children, the law has established an income limit, upon reaching which the deduction will no longer be provided. From the month in which your income since the beginning of the year exceeds 350,000 rubles, it will not be possible to receive a deduction.

Example: Savatieva E.A. two minor children. Salary of Savatieva E.A. is 80,000 rubles. per month. Thus, she will be able to receive a standard deduction for children for four months (80,000 x 4 = 320,000 rubles). According to the results of the fifth month, the income of Savatieva E.A. will exceed 350,000 rubles. (80,000 x 5 = 400,000 rubles), which means that she will no longer be able to receive a standard deduction.

For more information on income limits, see the article: "Income Limits".

How to get a deduction for children?

To receive a deduction for children through an employer, you need to provide him with the following documents:

Birth certificate of the child;

Statement.

If the child is over 18 years old, then you will additionally need:

Certificate from the educational institution on full-time education.

If the employer does not provide you with a standard deduction, you can get it through the tax office by filing a 3-NDFL declaration. For more information on obtaining a deduction, see the article: "The process of obtaining a standard deduction" .

Is it worth taking a deduction?

As we discussed above, the process of obtaining a standard deduction through an employer is extremely simple. However, given the small size of the deduction, many parents do not use their right.

Claiming a deduction or ignoring a state benefit is up to you.