According to the current Tax Code of the Russian Federation, each employee with children can take into account standard deductions when calculating personal income tax. He has the right to issue them directly from the employer, or contact the tax office at the place of his registration. In the first case, the employee needs to write to the name of his manager in the company an application for a tax deduction for children.
Every citizen has the right to receive certain tax benefits from the state, one of which is a deduction for children.
Who can get a deduction
Social deduction per child- This is a decrease in the taxable base for personal income tax by the amount established by law. At the same time, this benefit applies to income at which a tax rate of 13% applies, the calculation does not include monetary amounts from equity participation in the activities of organizations and dividends.
This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying in full-time forms and do not have independent earnings. These deductions are applied by employees, provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.
If the child has a single parent, then he can take advantage of this benefit in double the amount. This employee may apply a deduction multiplied by two for children until the moment of formal marriage.
A deduction for a child is drawn up at the enterprise by submitting an appropriate application, to which a copy of the birth certificates of children, a copy of a certificate of disability, a certificate from their place of study, as well as other supporting documents are attached.
If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, this employee must provide a certificate of no income from the spouse's place of work and his statement of refusal, certified at work.
The application of tax benefits starts from the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the employee's obligation to notify his employer about the loss of the right to apply standard deductions.
A child tax deduction can be requested from the Federal Tax Service Inspectorate. But this is done at the end of the year, by filing in tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee's current account. Therefore, it is easier to issue a deduction from the employer..
A document for a benefit is drawn up either according to a previously developed template, or by hand.
The amount of deductions for children in 2017
Deductions for children in 2016 are for each month of the year:
- For the 1st and 2nd child in the amount of 1400 rubles.
- RUB 3000 - for the third, as well as each subsequent baby.
- The deduction for a disabled child until they reach 18 years old, or a student up to 24 years old, if he is a disabled person of 1-2 groups, is 12,000 rubles. and provided to each parent. However, if a child is disabled up to 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a privilege of 6,000 rubles. for everyone.
How to write an application for a tax deduction for children
Above, on the right side of the sheet, you need to write down where the application is being submitted - the position of the head, full name and surname. and the name of the company. Then it is written from whom it is submitted - the position and full full name.
Then, from a new line in the middle, the word "STATEMENT" is written.
The main body of the document contains a request to provide an employee with a standard tax credit. It is imperative to indicate on the basis of what the employer must do this - for example, "in accordance with subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation." Then the date from which it is planned to use the benefit is recorded.
After that, you need to write the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Further, it is allowed to indicate the amount of each benefit.
The next step is to write a list of documents confirming the possibility of obtaining a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.
In the event that an employee gets a job in the middle of the year, and has already used the deduction at the previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.
The statement ends with the date of writing, the personal signature of the employee and its decryption.
To receive standard deductions for personal income tax for children, the taxpayer must submit a written application to the tax agent for 2020. Here is an example of an application and a child deduction form.
Useful on the topic:
Application for deduction for children for personal income tax in 2020: form
There is no single standard application form for 2020, so each employer independently decides what information employees should indicate and develops its own form. From a security point of view, during checks in the document, it is desirable to highlight the fields for information about:
- surnames and initials of children;
- their age;
- facts of study or disability;
- the date the document was signed by the employee;
- the attached papers in confirmation of the right to reduce the base for personal income tax.
If an employee has not been working in your organization since the beginning of the year, ask for a certificate of income and tax amounts from the previous place of work.
Here is a sample 2020 statement:
| to CEO LLC "Ecostor" Mokhov O.L. from the manager Kleverova D.L. Statement I, Kleverova Daria Leonidovna, on the basis of pp. 4 p. 1 of Art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for each month of the tax period for my child, Antonina Pavlovna Kleverova, born May 19, 2018. Applications: 01/26/2020 __________________ / Kleverova D.L. / |
The application is usually made when an employee is entitled to child deductions. Newly employed workers, as a rule, fill out such an application at the time of employment.
Read also What are the changes in personal income tax in 2018
IMPORTANT
You do not need to write an application for a deduction annually.
If the employee's right to the deduction has not ended, the employer continues to provide the child tax deduction in the following years. To reduce the risk of making claims about the unfounded provision of a deduction in the event that the employee's right to deduction has been lost, a phrase can be entered in the application form that the employee undertakes to inform the employer about the loss of the right to deduct.
When to Stop Child Deductions in 2020: Table
Stop giving a deduction when one of the following conditions occurs:
| Condition | Month from which no deduction is due |
| The employee's income exceeded 350,000 rubles. | The month in which the employee's income exceeded the limit |
| The child is 18 years old | January next year |
| A full-time student, post-graduate student, resident, intern, student is 24 years old. Until the end of the year, the child has not stopped learning | January next year |
| A full-time student, post-graduate student, resident, intern, student is 24 years old. Before the end of the year, the child stopped learning | |
| Full-time student, postgraduate student, resident, intern, student discontinued before the age of 24 | The next month after graduation |
If you have children, you can get a standard tax deduction directly from the employer, without submitting a 3-NDFL declaration to the inspectorate. All that needs to be done is to collect documents and write an application at the place of work.
After that, it should be transferred to the accounting department, to the personnel department, or to the head of the organization, depending on the structure of the enterprise in which you work.
After you submit your application, tax will be withheld from your wages, reduced by the amount of the child deduction due. There shouldn't be any problems with filling it out, except with the TIN number (how to find it out by clicking on the link). After filling out the form, you will need to prepare a package of documents and contact a HR specialist.
Download the child tax deduction application
Example: you have 2 minor children and you receive an average monthly salary of 30,000 rubles. Your monthly deduction is 13%, namely 3900 (30,000 * 0.13). If the standard deduction is applied, they will deduct 3536 ((30,000 - 2800) * 0.13) (for each 1400 rubles) and so it will be until the total income exceeds 350,000 rubles.
With a salary of 30 tr. it will reach this mark only in December. This means that within 11 months from the taxable base will be withheld a reduction of 2,800 rubles. income tax (13%). You can find more detailed information on the procedure for calculation and application in the article.
Sample application
If you are applying for a double deduction for a child, in addition to a birth certificate or passport, you must attach the second parent's refusal to receive the standard deduction or other documents confirming this right to the application.
As you can see, filling out the form is elementary - in the header we indicate the name of the organization, the full name of the director or head, we write the address. In the list of documents, we indicate all the papers that you submit along with the application (). I hope this information was useful and you saved your family budget.
In 2019, you will have to receive a new application for a deduction for children for personal income tax. Who this will affect - read the article, there is also a free sample and application form, guides for 2019 and useful links.
Attention! This form and the sample child deduction claim comply with all legal requirements. Download for free
Salary is the most common type of income taxable by personal income tax, according to which individuals receive benefits. Payroll accounting is a key part of the accounting work, where mistakes lead to the most serious consequences. Any underpayment, whether accidentally or intentionally, leads to a violation of the labor rights of employees, and this threatens with in-depth inspections and sanctions from the tax and labor inspections.
"Children's" personal income tax benefits: what is important to know
|
Deduction type |
The size |
Conditions for obtaining |
Required documents |
|
Standard |
For an adult - 3000 rubles. per month |
|
|
|
For an adult - 500 rubles. per month |
A person can claim a benefit if he is considered:
|
||
|
For each of the children or wards - in the range of 1400 rubles. up to 24,000 rubles. per month |
The age of the children corresponds to the restriction:
|
|
|
|
Social |
For the treatment of an adult or his close relatives - no more than 120,000 rubles. in year |
If the benefit applicant has paid the costs at their own expense |
|
|
For education of an adult or his close relatives - no more than 120,000 rubles. in year |
|||
|
Property |
For the purchase or construction of housing or for the purchase of land for housing - no more than 2,000,000 rubles. once in a lifetime |
If the applicant for benefits:
|
|
|
Interest on a loan or loan for the purchase or construction of housing or the purchase of land for housing - no more than 3,000,000 rubles. |
|||
|
According to the amount received from the sale of his property by a person, including real estate - depending on:
|
|||
|
Professional |
Expenses for professional activities in fact or in accordance with the standard |
The recipient of the deduction must be formalized as:
|
|
- what form to apply for a tax deduction for children in 2019;
- whether it is necessary to write an application for a deduction for children every year in 2019;
- how to download forms and samples for free, etc.
Why do you need an application for a tax deduction for children in 2019
Parents can reduce their tax base and tax amount:
- or through an employer;
- or through the tax office.
In any case, the recipient of the deduction must confirm that all the conditions for reducing the tax are met, namely that:
- person - a resident of Russia;
- he has a salary or other income subject to the 13 percent tax rate;
- he really has children (one or more, his own or wards);
- the children did not exceed the age limit in the month they received the deduction.
When applying for personal income tax benefits to an employer, as a rule, parents must bring the following documents:
- A copy of the birth certificate or passport of a son or daughter.
- A copy of your passport.
- Certificate 2-NDFL, if the employee does not work from the beginning of the year.
Additional papers are required in special situations, for example:
- certificate from the place of study, if the son or daughter is over 18 years of age studying.
- a copy of the marriage certificate - for registration of benefits not for their own children.
- a copy of the marriage termination certificate - for registration of benefits for children after a divorce;
- documents confirming the absence of a second parent, if a person is raising a son or daughter himself, etc.
However, the employer cannot accept all these documents without a written application for the tax deduction for children in 2019. This is the requirement of the Tax Code. By law, an employer is not required to track whether employees have children. By submitting a written request, they declare their eligibility for the benefit, and then the employer must provide it.
Application for deduction for children under personal income tax in 2019: form download for free
There is no single standard form of the document, therefore each employer independently decides what information employees should indicate, and develops its own form. From a security point of view, during checks in the document, it is desirable to highlight the fields for information about:
- surnames and initials of children;
- their age;
- facts of study or disability;
- the date the document was signed by the employee;
- the attached papers in confirmation of the right to reduce the base for personal income tax.
The current 2019 standard child tax deduction application form shown in the window below can be downloaded free of charge:
2019 Child Tax Deduction Application: Sample
The completed sample document is presented in the ocean below and is available for download:
Application for deduction for children for personal income tax in 2019: sample calculation
Example 1
The programmer of OOO Symbol has three children - a 10-year-old daughter, an 18-year-old son (a schoolboy) and a 21-year-old daughter (a full-time student). The spouse of the programmer does not work, and she has no right to refuse the personal income tax benefit in favor of her husband.
This means that the programmer receives the following monthly benefits:
- for the eldest daughter - 1400 rubles;
- for a son - 1400 rubles;
- for the youngest daughter - 3000 rubles.
Do I need to write an application for a deduction for children every year in 2019
There is no such requirement in the Tax Code. However, in practice, the report on the question of whether it is necessary to write an application for deduction for children for personal income tax in 2019 every year depends on the information specified in the document.
If the employer's form presupposes an indication of the exact period for the income for which the employee is applying for a benefit, then the paper will need to be drawn up annually. If in the employer's form there is no direct indication of the period of application of the benefit, then the initial written request from the employee is sufficient.
2019 Child Tax Deduction Application: Double Deduction Pattern
If a person maintains children alone, then in the presence of supporting documents, he is entitled to a double personal income tax benefit, which depends on the order of children and their health.
- He got married.
- The child is illegitimate and paternity is determined.
- The second parent is alive, but has no rights.
- The second parent does not pay child support.
Example 2
Recall the condition in Example 1 and suppose that the programmer is a widower and is raising three children himself. In this case, he receives the following monthly double benefits:
- for the eldest daughter - 2800 rubles;
- for a son - 2800 rubles;
From wages and other types of income. In the submitted material, you can find out which persons are entitled to claim a standard deduction, and what documents are required to provide it.
Regulatory regulation
The procedure for registration of any types of tax preferences and deductions is regulated by the norms of the Tax Code of the Russian Federation. The list of persons who can apply for a standard tax deduction are listed in Art. 218 of the Tax Code of the Russian Federation:
- participants of the Second World War;
- persons with disabilities since childhood, as well as persons who have been officially established to have disabilities of groups I and II;
- persons who have acquired the disease as a result of radiation exposure during man-made disasters, liquidation of the consequences of accidents, etc.;
- parents and spouses of persons who served in the ranks of the Armed Forces and who died in the defense of the country.
Citizens have the opportunity not only to issue the specified benefits in relation to themselves, but also on. under the age of 18, as well as passing with state accreditation.
The legislation does not regulate the standard application form for a deduction; it can be filled in in any order. As a rule, the registration of this benefit is carried out at the place of work, therefore, the application form for employees is developed by the management of the enterprise.
- If citizens have several jobs, it is possible to submit an application to each employer (except for cases when an application is made for children). The amount of the deduction provided per employee will be from 300 to 500 rubles, and depends on the category of the applicant's preferential status.
- In relation to a child, the specified benefit is 1,400 rubles, it applies to all minor children of an employee of the enterprise. When applying for a disabled child, the deduction amount will be 12,000 rubles.
Note! A single parent (mother, father) will receive the specified deduction in double the amount until he enters into a family relationship.
The video below will tell you about getting a deduction if standard refunds were not provided:
Rules and nuances of its compilation
When filling out this form, special attention should be paid to proper confirmation of the legal grounds that make it possible to use this type of deduction. Depending on the category of the beneficiary, the information in the application form will correspond to the following documents:
- a certificate of participation in the elimination of radiation accidents;
- a medical report on the presence of a disease resulting from exposure to radiation factors;
- certificate of a participant in the Second World War;
- MSEC certificate on the establishment of a disability group.
Note! Each reason must be documented. In addition, official certificates and documents are submitted to the employer's accounting department.
Since the deduction is provided from the first day of receipt of the monetary remuneration, the application form is issued to the newly hired specialist. If the management has not issued such a document, the employee has the right to request a deduction, including by filling out a written document in any form.
The principle of granting a deduction consists in a monthly reduction of taxable income by the amount of the tax benefit. In a number of cases, citizens can take advantage of a similar benefit for previous calendar years, but in this case, you need to contact the tax authority to complete the documents.
If a citizen is not in an employment relationship with an enterprise, but receives officially confirmed income from other sources (for example, when carrying out activities as a), he will be able to take advantage of the deduction when contacting the Federal Tax Service Inspectorate. This procedure takes place at the time of filing with an indication of income and personal income tax for the previous calendar year.
The application is accepted and the preferences are taken into account according to the following rules:
- the employee is responsible for the accuracy of the submitted certificates and information, the employer is not obliged to verify the authenticity of the certificates;
- if the taxpayer has submitted false or false documents, he may be held tax liable;
- the management is responsible for the correctness and timeliness of the calculation of personal income tax, taking into account the executed deduction.
When moving to work for another employer, a citizen does not lose the right to deduction, but this will require filling out a new application form addressed to the new manager.
Making an application for personal income tax deductions using 1C: Accounting - the topic of the video below:
How to write an application for a standard tax deduction
Per child
The application form is filled in by the citizen himself, the management is not obliged to do this. By signing the application, the citizen confirms that he has legal grounds for granting personal income tax benefits.
per child
An application for a deduction for a child is allowed only at one place of employment. Violation of this requirement will be revealed by the tax authority when reconciling information about the taxpayer.
Application for the application of the standard child tax deduction (sample)
Double deduction claim
If you need to make a waiver in favor of the second parent, then use it.
Waiver of deduction in favor of the second parent
