Tax exemption at birth of a child 1400. What is a tax deduction for a child: who can claim a refund

The employee must submit an application in any form to the accounting department. Moreover, he must do this before the end of the current tax period, that is, the calendar year. Otherwise, he will be able to receive a deduction for the past year only on his own at his tax office. To do this, he will have to submit to the inspectorate a declaration in the form No. 3-NDFL and supporting documents.

This procedure follows from the provisions of paragraphs 3 and 4 Article 218 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated September 25, 2013 No. 03-04-06 / 39802.

Situation: do employees need to file a standard tax deduction claim annually?

The answer to this question depends on what was originally written in the application.

In general, the law does not require an annual application for standard tax deductions. But if in the application the employee indicated a specific tax period (for example, 2016), then at the end of the application, the application will have to be written again. If the period is not specified and the employee has not lost the right to deduction, then it is not necessary to require him to reapply. Such conclusions follow from the provisions of paragraph 3 of Article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05 / 1-551.

Repeated applications may be required if the company has undergone a reorganization, as a result of which a new legal entity was formed. For example, when reorganizing in the form of separation or separation. In relation to employees who have moved to work in a newly created organization, she is a new tax agent. And each tax agent must have applications for standard deductions addressed to him. Therefore, when enrolling in the staff of an organization that has arisen as a result of the reorganization, employees will have to submit a new application indicating the TIN, KPP, name and other details of the new tax agent. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated September 18, 2014 No. BS-4-11 / 18849.

Situation: from what period can an employee be provided with a standard personal income tax deduction? The employee has been working in the organization since the beginning of the year, but applied for a deduction later.

If the employee applied within the current year, then provide deductions from the beginning of this period. Even if he declared his right to deduction in the middle or at the end of the year.

In the Tax Code, there is no connection between the origin of the right to deduction and the date of submission of the application. There is no time limit when an employee must write such a statement. In this case, the deduction is due for each month of the calendar year until the employee loses the right to it. Therefore, if the employee has confirmed his right to a deduction starting from the beginning of the year (albeit in the middle of it), reduce his base for calculating personal income tax from January.

As you know, the base for personal income tax is calculated for each payment of income. This means that when paying, for example, the salary for the month in which the employee confirmed his right, the previously unaccounted deductions can be counted as a decrease in the tax base.

An example of calculating personal income tax if an employee applied for a deduction in the middle of the year

VC. Volkov has been working at Alpha LLC since January 1 as a shop manager. He has a salary of 50,000 rubles. Volkov has three minor children. However, he did not immediately submit to the accounting department all the necessary documents for obtaining a standard tax deduction. Volkov did this only in July. Therefore, from January to June, when calculating personal income tax, Volkov was not provided with deductions.

In total, from January to June, Volkov received 360,000 rubles. (60,000 rubles × 6 months).
Personal income tax withheld in the amount of 46 800 rubles. (360,000 rubles × 13%).

The monthly deduction amount for three children is 5800 rubles. (1400 rubles + 1400 rubles + 3000 rubles).

Starting from the month in which Volkov's income exceeded 350,000 rubles, he has no right to deduction. Volkov's income reached its maximum value in June. Therefore, when calculating personal income tax for January-July (after receiving a statement from an employee), the Alpha accountant provided Volkov with deductions for January-May.

The total deduction for five months is RUB 29,000. (5800 rubles × 5 months).

The amount of excessively withheld personal income tax as of July 1 is:
RUB 46 800 - ((360,000 rubles - 29,000 rubles) × 13%) = 3,770 rubles.

This amount is set off by the accountant of "Alpha" in the personal income tax account, which must be deducted from Volkov's salary for July.

The amount of personal income tax that must be transferred to the budget from Volkov's income for January-July is:

(420,000 rubles - 29,000 rubles) × 13% - 46,800 rubles. = RUB 4030

All this follows from subparagraphs 1, 2 and 4 of paragraph 1 and paragraph 3 of Article 218 of the Tax Code of the Russian Federation. There are similar explanations in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06 / 8-118.

If, as a result of recalculating the tax base, the employee experiences an overpayment of personal income tax, the excessively withheld tax amount can be return.

Help on the form 2-NDFL

When an employee does not work from the beginning of the year or works part-time in another organization, then in order to confirm the right to a deduction, ask him for a certificate of 2-NDFL form from other places of work.

You do not need to receive such certificates only if the employee belongs to one of the groups: disabled people, veterans, former military personnel. A complete list of them is given in table... These deductions are independent of the amount of income received by the employee. In order to receive deductions in the amount of 3000 and 500 rubles, the employee must prove his benefits with documents (a certificate from the VTEK, military ID, award list, etc.).

This procedure follows from subparagraphs 1 and 2 of paragraph 1 and paragraph 3 of Article 218 of the Tax Code of the Russian Federation.

For more information on the provision of standard deductions in the absence of certificates on the 2-NDFL form, see more details.Who must provide standard personal income tax deductions .

Documents for the child

Moreover, Department for Disabled Persons of the Ministry of Labor of Russia , FSBI "Federal Bureau of Medical and Social Expertise" , the main bureau of medical and social expertise of the corresponding constituent entity of the Russian Federation is obliged to ensure the prompt re-examination of these citizens. Such instructions are contained in the order of the Ministry of Labor of Russia dated June 23, 2014 No. 406.

Notarization required

Copies of documents that an employee submits to confirm his rights to standard deductions do not need to be notarized (letter of the Federal Tax Service of Russia No. ED-4-3 / 8418 dated May 23, 2012).

Raising a child is quite difficult financially, especially when he is not alone in the family. The state is trying to help citizens with children. For this purpose, a tax deduction for children has been approved. It is enshrined in Art. No. 218 of the Tax Code of the Russian Federation. When a person officially works, he has the opportunity to take advantage of the privilege and pay personal income tax from a smaller amount.

Tax deduction for children, concepts and definitions

What is a tax deduction for a child can be understood by carefully studying article 218 of the Tax Code.

All people who work officially pay the state tax on the income of an individual in the amount of 13%. For example, from a salary of 11 thousand, an employee will make a contribution to the state treasury (11,000 × 13%) = 1,430 rubles.

A formalized deduction is an amount that reduces the tax base. By receiving personal income tax benefits for children, employees reduce the monthly contribution to the state budget. In practice, it looks like this. The amount of the benefit is deducted from the accrued salary, the remainder is taxed at 13%.

If the employee has written a statement to the employer, the standard child tax deduction may be provided every month during the tax period. Only, the law establishes a salary limit of 350,000 rubles per year. If this indicator is exceeded, the benefit is suspended until next year.

A one-time registration of benefits through the IFMS is allowed, if it was not issued at the place of work. This can be done once a year, but you can receive compensation at once for all months in one amount.

Upon dismissal from the current place of work, a person receives a certificate 2 - personal income tax, it must be submitted to the new employer to provide standard tax deductions. This document contains detailed information on the provided benefits and tax base.

When a person works for several employers at the same time, you will have to choose which of them to apply for a benefit. Usually, the granting of benefits is made at the main place of work. It is recommended that you monitor the provision of the deduction yourself. If an error is detected, it is necessary to report it to the accounting department.

If an excessive amount of the benefit is granted, the employee will have to pay the tax on his own.

Who has the right to issue a deduction for a child

Who is entitled to a tax deduction can be determined on the basis of Art. 218 NK. The following are entitled to receive a standard deduction for children:

• parents;
• adoptive parents;
• guardians.

Each of the legal representatives is entitled to apply for the benefit. For example, the mother and father of the offspring are at the same time at the place of work. The same applies to other legal representatives of the child.

Requirements for the applicant

Before thinking about how to apply for a benefit, you need to familiarize yourself with the conditions. There are certain requirements when providing the amount of the deduction per child:

• The benefit can only be used for children. Up to how old:
  • under the age of 18;
  • up to 24 years old if they are full-time students.
• The earnings of a legal representative are official and subject to personal income tax.
• The parent's income since the beginning of the year is not more than 350 thousand rubles. From the month when this limit is exceeded, the provided income tax benefit is terminated.
• The offspring is dependent on the legal representative.

When all the conditions are met, you can go to the employer to apply for a benefit.

Standard tax deductions for children with established disabilities, issued regardless of age category.

Child benefit amount

According to the law, the benefit is valid only until the statutory limit of three hundred and fifty thousand rubles is exceeded in the current billing period. In the new year, it needs to be issued again. Some employers do not force employees to write applications annually. The application form provides for the registration of benefits for the entire time until the offspring of a certain age is fulfilled. But, most of the organizations are forced to provide the required documentation package every year. This is due to the insurance, anyone can lose the right to receive benefits during the year.

The standard child deduction in 2017 is:

The table does not indicate the amount to be returned, but the amount of the deduction. In other words, this indicator will not be subject to personal income tax.

A child deduction can be drawn up by both parents at the same time, if personal income tax is paid to the state treasury. This takes into account:

• The sequence of children for each parent separately, since their number may differ. Accordingly, the amount of the deduction for the mother and father will be different.
• Children can be either native or adopted.
• All offspring are calculated, including adults and those who have passed away. For example, previously the applicant was granted a two-child benefit. One offspring grew up, but another was born. Accordingly, social benefits will be considered as follows: 1400 + 3000 = 4400 rubles.

There is no deduction for deceased children, they are only taken into account in the calculation of the number of children.

Calculating the child deduction in the examples

Suppose Simonova Olga Ivanovna has three children: five, seven, and ten years.

The amount of her accrued wages, monthly is 45 thousand rubles.

Since all people are required to pay 13% of personal income tax on earnings, it is also no exception. But, a woman has the right to take advantage of the privilege:

1. 1400 RUB - deduction for the first child;
2. 1400 RUB - the second offspring;
3. 3000 RUB - the third baby.

It turns out that the total amount of the tax deduction for the month is calculated as follows: 1400 + 1400 + 3000 = 5800 rubles.

Accordingly, a woman is paid in her hands: 45,000 - (45,000 - 5800) × 13% = 39904 rubles. In the absence of benefits, the accounting department would consider personal income tax from the entire amount of accruals.

Standard deductions are provided until a month until the amount of income exceeds 350 thousand rubles. With a given income, the personal income tax benefit will expire in the eighth month - in August.

Let's now look at an example of how it is calculated:

Gavrilova Valentina Pavlovna has two children: 25 and 13 years old. Her monthly salary is 15 thousand rubles.

She is not entitled to a benefit for an older child. Then, the calculation of income on hand will be as follows:

15,000 - (15,000 - 1,400) × 13% = 13,232 rubles.

Moreover, if the youngest offspring were not the second, but the third, the deduction would be in the amount of 3,000 rubles. Accordingly, the calculation will look like this:

15,000 - (15,000 - 3000) × 13% = 13,440 rubles.

From the last example, it can be seen that there is no deduction for adult children, but they are included in the calculation of the number.

Double benefit who is allowed

The legislation of our country allows the receipt of double benefits for certain categories of workers:

• If the eligible second parent benefits are waived. For this, the parent who refused the deduction must take a certificate from the place of work stating that the benefit was not granted.
• The only parent, if the death or unknown absence of the second is confirmed. Then you will have to bring documents - the grounds.
• Single mothers. Women, in the birth certificate of children of which the column father is filled in, does not belong to singles. Even if they don't live together.

You will not be able to refuse the benefit:

• non-working parent;
• a woman on maternity leave;
• persons registered at the employment center.

It turns out that if both parents are officially employed, one of them is entitled to a double tax deduction per child. But, for this it is required to issue an official waiver of the benefit to one of them.

Example of calculating double deduction

Consider the calculation of a double tax deduction using an example. Let's say Elena Pavlovna Klimova has a salary of 37 thousand rubles and one child. Her husband officially refused the benefit. From this moment on, a woman has the right to apply for a double benefit.

One offspring, according to the law, is entitled to a social deduction of 1400 rubles, a double benefit is calculated as follows:

1400 × 2 = 2800 rubles.

It turns out that the employee will receive a salary in her hands, taking into account the calculated and withheld personal income tax:

37,000 - (37,000 - 2800) × 13% = 32,554 rubles.

It turns out that if the parent refuses the benefit, the second legal representative uses this benefit in double the amount.

Documents required to provide a deduction

The provision of the standard child tax deduction is declarative only. To do this, the employee must submit documents to the accounting department at the place of work:

• application in the form of organization;
• identification;
• birth certificates of all offspring;
• marriage or paternity certificates, if any;
• the fact of confirmation of disability, if any;
• certificate from the place of study, when the son is over 18 years old.

When the parent is the only legal representative, one of the following documents is additionally required:

• certificate of death of the second parent;
• a court order on an unknown absence;
• certificate of absence of establishment of paternity.

The guardian will additionally have to bring the custody order or contract and the foster family.

To issue a refund at the tax office, you must additionally collect:

• declaration for a year, maximum three;
• certificate of income from the place of work;
• bank card or account service agreement;
• photocopies of all listed documentation, except for certificates.

When a package of documentation is personally handed over to the tax office, you are required to take the originals of all papers with you. The service specialist will check the copies with them and give them back.

When documents are submitted for deduction

The moment the tax deduction for children is provided depends on the day of treatment and other factors:

• at the birth of a baby;
• from the day of employment.

Sometimes, for some reason, the employee does not immediately write an application for social tax deduction from the moment the right arises. Then the employer must recalculate the personal income tax for the current year. Otherwise, the applicant has the right to use the privilege by contacting the Federal Tax Service Inspectorate.

The maximum period for which the inspectorate will issue compensation is three years. For example, an employee had a child, but he did not report this fact at the place of work. Two years later, he learns that he was eligible for child deductions. To issue a return, he needs to collect the documentation and hand it over to the IFTS. The inspectorate will pay him compensation for the past two years.

Many people are interested in how to get a deduction at the place of work. The employee is recommended to adhere to the scheme of actions:

1. Collect the required documentation.
2. Contact the accounting department where the income was calculated. Write an application and hand over the papers.
3. If the month is not yet closed for payroll, the child tax deduction will be provided from it. Otherwise, the employee will receive a benefit from the next month.

When a personal income tax payer works simultaneously in several organizations, he will be able to issue a tax deduction only in one of them.

How to get a deduction for children through the IFTS

When the benefit was not provided by the organization or was not provided in full, the employee has the right to claim a refund through the Federal Tax Service Inspectorate. Procedure, how to get a tax deduction through the inspectorate:

• Fill out a tax return. You can do this on the official website or ask for the help of specialists. The specialist's service will be paid. You can fill out the document yourself free of charge. The site contains detailed instructions for design.
• Get certificate 2 - personal income tax from the employer. If the applicant has several places of work, certificates must be taken from each of them.
• Collect the rest of the required documentation.
• Provide a package of papers to an IFTS specialist.
• Write two statements:
  • for a refund;
  • about transferring funds to a bank account.
• If all the documentation is collected correctly, the specialist accepts it.
• A desk audit is being carried out within two months. At this time, the applicant can be summoned to the inspection to resolve controversial issues.
• If a positive decision on payment of compensation is made, money is transferred to the recipient's bank account within a month.
• In case of refusal, the personal income tax payer has the right to challenge the inspectorate's decision in court.

It is allowed to provide documentation to the tax service in several ways:

• Personally. This is the most common option as it is the fastest. It is also easier on the spot to immediately resolve all the issues that have arisen.
• Sending a package of papers by mail, a letter with a notification and an attached inventory. All photocopies will have to be certified beforehand.
• Through the portal of public services. To do this, you will have to pre-register and confirm the data. You also need to connect the electronic signature service, which costs five hundred rubles a year.
• Through your personal account on the IFMS website. This also requires prior registration. An electronic signature is not required here.

Each person has the right to independently choose which of the ways to return the money. Personal appeal remains the most widely used option.

Termination of provision of deduction

Everyone sooner or later loses the right to a deduction. This happens for one of the reasons:

• When the payroll exceeds 350 thousand rubles. in a year. In the next period, deductions are granted again.
• Upon the death of a minor, the child tax deduction is granted until the end of the year, then expires.
• Upon reaching the age of eighteen, in some cases twenty-four years.

Do deductions add up to other benefits

Child deductions can be summed up with other types of benefits. For example, you can get a property deduction at the same time. Also, at the same time, it is allowed to register a discount for training.

It should only be borne in mind that the benefit cannot be more than the taxes paid to the budget. In this case, it does not matter whether the property deduction is provided or for children. Accordingly, it makes sense to issue them separately when income is insignificant.

Suppose that this year the applicant has small amounts of salary accruals, and in the next billing period they increase. Only time limits should be taken into account. It is possible to issue compensation for a property deduction, as well as a benefit for children, up to a maximum of three years.

At the birth of a child, each parent has the right to a tax deduction.

The benefit will not be calculated automatically. To do this, you need to collect the necessary documentation and contact the employer or the Federal Tax Service Inspectorate.

One of the most common types of tax deductions used by citizens is the per child deduction. You can issue it at your place of work. The amount of the deduction depends on the number of children and the social status of the parent.

The standard deduction for children is provided on a monthly basis, reducing the amount of salary or other employee benefits before tax. As a result, the income tax that the employer withholds will be lower. In this article, we'll show you how to get a child deduction.

Standard child tax deduction

The standard deduction for children is granted until the employee reaches a certain level of earnings. At the moment, this amount is equal to 350,000 rubles, after reaching this income threshold, the provision of the deduction is terminated.

The total amount of earnings is considered on an accrual basis at the beginning of the year. It does not matter that the citizen worked for more than one employer during this time. When changing the place of work, you must present a certificate of the amounts received at the other place of work from the beginning of the year. Otherwise, management may not provide a standard child tax deduction.

Example 1. Engineer VK Ivanov began working at Sirena LLC on July 20, 2016. Prior to that, he worked at Vostok LLC from 12/01/2013 to 07/15/2016. His earnings at the previous place of work from 01/01/2016 to 07/15/2016 amounted to 233,485 rubles. Ivanov V.K. has 2 dependent children, so he has the right to claim standard tax deductions.

LLC "Sirena" can provide them on condition that the specified employee provides a certificate in form 2-personal income tax on the amount of income received from the beginning of the year. Taking into account that the earnings at the previous job are less than the threshold of 350,000 rubles, the new employer will be obliged to take into account the deductions until the specified amount is reached. Benefits cease to be provided from the month in which the total amount of earnings reached the specified limit (350,000 rubles).

Deduction for children

Deductions for children are granted until they reach the age of 18, or, if the child is studying full-time, up to 24 years. The amount of the deduction per child depends on the number of children in the family, on the social status of the child and parent. The dimensions are as follows:

• 1400 rubles― is given for the first and second child in the family;
• 3000 rubles - the amount of deduction for the third and subsequent children;
• 6,000 rubles ― for a disabled child under 18 years old, for a disabled child of group 1 or 2 who is a full-time student under the age of 24 years (this type of deduction applies only to guardians, foster parents);
• 12,000 rubles - this is the amount of deduction for a disabled child upon reaching the age of 18, for a student of a disabled person of 1 or 2 groups under 24 years of age in full-time form.

Example 2. Citizen Terekhina V. M. has three children. Of these, the oldest, who works independently, is 21 years old, the middle one at the age of 13 is recognized as a disabled person of the 2nd group, and the youngest is 8 years old. What deduction for a child (children) is Terekhina V.M.?

Considering that the deduction for an older child due to his age is no longer allowed, benefits are provided only for 2 children. For a disabled child in the amount of 12,000 rubles, for the younger 3rd - in the amount of 3,000 rubles. Total Terekhina V.M. has the right to monthly use of deductions in the amount of 15,000 rubles, that is, the amount of the saved tax for her is 15,000 * 13% = 1950 rubles.

In some situations, parents can take advantage of double deductions. This right is granted to only parents (trustees, guardians). The specified benefit is valid until their marriage. It should be borne in mind that none of the divorced parents can be recognized as the only one. However, one of the parents can also take advantage of the double deduction if the second parent submits a statement of refusal to provide such a benefit.

Example 3. Citizen Krasnova MP is divorced, has 2 minor children, whose father regularly pays child support for them. What are the deductions for M. P. Krasnova? The provisions of Art. 218 of the Tax Code of the Russian Federation states that a woman can claim monthly deductions only in the amount of 2800 rubles (for two children). She is not a single mother, so she is not entitled to a double deduction.

How to get a deduction for a child

Parents are not the only ones eligible for standard child deductions. Other persons who take part in upbringing can also take advantage of tax benefits. These include adoptive parents, trustees, guardians, as well as the spouses of these persons, in whose care the child is. Usually, the tax deduction for the child is collected at the place of work. In order to exercise this right, you need to know what documents are needed for deduction for children.

The Tax Code of the Russian Federation does not contain a universal list of documents for obtaining a tax deduction for a child. Each situation has different requirements. Depending on who the citizen is in relation to the children, and on the status of the child himself, the following documents may be required:

• birth certificate;
• copy of the applicant's passport;
• adoption documents;
• certificates of disability, its degree;
• acts on the appointment of guardianship;
• certificates from their educational institutions, confirming the full-time form of education.

Example 4: What documents may the following people need to get a standard deduction for children? Citizen Petrov E.N. and his wife are in the care of 2 adopted children of 8 and 4 years old. Citizen Belova A.N. is raising her daughter as a single mother due to the death of the girl's father.
In the personnel department, the following documents may be requested from these employees:

1. Petrov E.N. and his wife, in order to receive deductions in the amount of 2800 rubles, each must present acts of guardianship.
2. A. N. Belova has the right to claim the 2nd standard deduction in the amount of 2800 rubles for her child, providing copies of her passport, birth certificate and death certificate of her spouse.

So how do you get a deduction for a child? This benefit is provided at the place of work of a citizen. Moreover, if there are several employers, only one of them is selected.

In the name of the management, it is necessary to submit an application for the tax deduction for children in any form. As a rule, it indicates the number of children, their dates of birth, social status, if necessary, and the applicant also refers to the provisions of Art. 218 of the Tax Code of the Russian Federation. there is no need to duplicate one job every year. The same document may be valid for several years until circumstances change (for example, until the child reaches a certain age).

The deduction for a child according to the documents provided is carried out from the moment of the beginning of employment with this employer. If the employee has not started work from the beginning of the year, then he must provide a certificate of income received in other duty stations. If the employee has not worked anywhere from the beginning of the year until the moment of employment, deductions must be provided without the specified certificate.

If, for some reason, a citizen was unable to take advantage of the deductions for children for personal income tax, or did not receive benefits in full, he can declare reimbursement of expenses at the end of the year at the tax office. To do this, you must provide a certificate of income indicating withholding tax, supporting documents for children and a declaration in the form of 3-NDFL.

Example 5. Employee Gerasimov AN has two dependent children, 6 and 3 years old. Moreover, one of them is disabled. At the place of work, Gerasimov provided documents for the deduction for the child: a copy of the passport and birth certificates of the children. The management provided to A.N. Gerasimov monthly income tax benefits in the amount of 2,800 rubles, since a certificate stating that one of the children was disabled was not presented.

At the end of the year, Gerasimov A.N. can apply to the tax office with an application for reimbursement of overpaid personal income tax, since the deduction for a disabled child was not fully used. Based on the documents provided and the 3-NDFL declaration, the employee can be refunded the previously withheld tax amount up to 16,536 rubles.

Despite the apparent simplicity, providing employees with tax deductions can cause a lot of problems for an accountant. If the deduction is not provided in full, employees will make claims and complain to their superiors. If, however, "subtract" more than is required, the tax authorities will have questions. In our opinion, an algorithm for checking deductions will help the accountant to solve the problem, which includes three components: documents, amount, application procedure. We plan to devote a separate material to each of these components. Within the framework of this article, we will consider the first component - documents that entitle a tax agent to apply a deduction.

How to write a statement

Therefore, it can be recommended to notify the employee in writing about the absence of supporting documents, inviting him to provide a birth certificate of the second child or change the application by removing the mention of him from the application.

Five conditions for deduction

Among the documents confirming the right to deduction are papers that prove that the taxpayer has fulfilled all the conditions for reducing the tax base. There are only five such conditions, and all of them (albeit in an implicit form) are listed in subparagraph 4 of paragraph 1 of article of the Tax Code of the Russian Federation. Let's list them.

The first condition is that the taxpayer is, in principle, a person entitled to claim the deduction. That is, the parent, parent's spouse, adoptive parent, guardian, trustee, adoptive parent, or foster parent's spouse. The second condition is that the child is supported by the taxpayer. The third is the child's age, which should not exceed 18 years old (or 24, provided that he is a full-time student, graduate student, resident, intern, student). The fourth condition must be met only if the deduction is not provided for the first child. This is the presence of documents confirming the order of birth of children in the family. And finally, the fifth condition - the income of the taxpayer, 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.

Depending on the specific life situation, the above circumstances (except for the amount of income that the accounting department already knows) can be confirmed by various documents. This issue is discussed in detail in the article cheat sheet "".

And within the framework of today's article, we will consider non-standard situations.

Different surnames

Suppose the child's father is claiming a deduction for a child born in wedlock, but the child's surname is different from the father's surname. Is it necessary in this case to require some additional document?

We find the answer in the Family Code and Law No. 143-FZ "On Acts of Civil Status". According to paragraph 2 of the article of the RF IC, the spouses are recognized as the parents of children born in marriage. The paternity of the spouse of the child's mother is certified by a marriage record.

At the same time, the fact that the child bears the mother's surname does not affect the fact of paternity, since during state registration of birth, the child's surname with different surnames of his parents is recorded by agreement of the parents (clause 1 of Art. Law No. 143-FZ). So in this situation, the standard set of documents specified in the cheat sheet article "" is sufficient.

The father is not married to the child's mother

The next situation is confirmation of the deduction that is provided to the father for the child born out of wedlock. In this case, according to the rules of civil law, paternity can be established by filing a joint application with the civil registry office by the child's father and mother (clause 3 of Art. RF IC). In this case, the relevant information can be entered into the child's birth certificate if paternity is established simultaneously with state registration of birth (clause 3 of article. Law No. 143-FZ).

Accordingly, here the accountant already has options: if there is an entry about the father in the Birth Certificate, then there is no need to require additional documents. But confirmation will be required that the child is supported by the father. And here, too, options are possible, which we will talk about below.

If the column about the father in the child's birth certificate is not filled in, then the situation becomes more complicated. On the one hand, according to the article of the Family Code, in the event of a child being born to parents who are not married to each other and in the absence of a joint statement by the parents or a statement by the child's father, the child's origin from a specific person (paternity) is established in court at the request of one of the parents , guardian (curator) of the child or at the request of the person who is dependent on the child, as well as at the request of the child himself upon reaching the age of majority.

It turns out that an additional document is needed to prove paternity (that is, the fact that the taxpayer is the parent of the child). But, on the other hand, the article of the RF IC says that parents are obliged to support their minor children. And if parents do not provide maintenance to their minor children, funds for the maintenance of minor children (alimony) are collected from the parents in court. And this provision greatly simplifies the work of an accountant when providing a "child" deduction to the father, information about which is not included in the child's birth certificate.

After all, the fact that a court has established alimony for a minor child by a court automatically, by virtue of an article of the RF IC, also means that this person is recognized as the parent of this child, and that he bears the costs of maintaining it. Accordingly, such a court decision (order, writ of execution) will confirm both the fact of paternity and the fact that the child is supported by this parent.

If there is no such court decision, then you will have to request from the employee a separate document stating the fact of paternity. Such a document is a special Certificate of Establishment of Paternity, which is issued by the vital statistics authority to parents (one of the parents) at their request (clause 2 of Art., Dated 30.07.09 No. 03-04-06-01 / 199). And cohabitation is usually required to be confirmed by a certificate from the housing and communal service.

However, such a certificate is far from always possible to obtain both for objective (for example, when living in a private house) and for subjective (refusal to issue) reasons. Therefore, the accountant needs to know that the fact of living together can be confirmed by other documents. For example, data on registration at the place of residence (certificate or extract from the house register), or a court decision, which determined with which parent the child lives. Moreover, in the latter case, cohabitation is presumed regardless of the place of registration of the child at the place of residence.

This, incidentally, also applies to a mother claiming a deduction for a child if she is not married to the father of that child. That is, if during the divorce (or later) the court determined that the child lives with the mother, then this is enough for a deduction, even if the child is “registered” in the father's apartment, or, for example, with the grandmother.

Child tax deductions are a type of government benefit for parents who support minor children or students under 24 years of age. The use of a deduction allows you to save part of the family's income due to the fact that the state does not withhold taxes from it (or due to the return of taxes already paid to the budget). Personal income tax benefits (i.e. personal income tax - income tax is 13% in 2016 in Russia) are provided to citizens who support and support the child (native, adopted, foster or foster child).

In this case, tax deductions provided to parents include:

Each of these personal income tax benefits has its own limits and features of obtaining:

Standard and social deductions can be provided to parents in parallel. Their common task is reduce the taxable base(ie, the amount of income from which personal income tax is collected), which allows more money earned to be "left in the family."

What is the Child Tax Deduction?

Tax deductions can be provided for every child so they are most beneficial. Any parent, adoptive parent, guardian or person who is raising and supporting a child can apply for tax benefits.

In this case, it is necessary that the following general conditions are met:

• Applicant must be officially trcomfortable, be a payer of personal income tax and at the same time invest in food, education, treatment of the child.
• The parent or person replacing him must be tax resident of the Russian Federation.

The mechanism of their application is simple: tax deductions for children are deducted from the parent's income, and personal income tax is collected from the balance already received. Under certain conditions, parents can apply for several types of personal income tax benefits for children, thereby further reducing the tax burden.

There are deductions monthly and one-time... Most of the tax credits for children can be done this way or that. In this case, there are two main types of personal income tax deductions:

The existence and features of personal income tax benefits for children are provided for by the Tax Code (TC) of the Russian Federation. And special cases of their accrual and application are considered in the letters of the Ministry of Finance and various documents from judicial practice.

The maximum amount of income for deduction of personal income tax for children in 2018

The personal income tax benefit is limited to two values: 1) limits of annual earnings or incurred expenses, up to which standard and social deductions are provided; 2) the maximum possible amount of income tax from the income actually earned for the year.

1. The Tax Code sets annual limits for different types of personal income tax benefits:
   • RUB 350,000 annual income - on a standard deduction (in total for all children of a given parent);
   • RUB 50,000 - maximum expenses for the education of one of the children;
   • RUB 120,000 - the maximum possible amount of all social deductions from the income of one person, including the treatment and education of children.

   It should be noted that expensive treatment not limited limits and is not included in the above amount 120,000 rubles.

2. The second value means the following: the benefit will not help save more money than could be withheld from the employee's salary in the form of taxes.

For example, with an income of 20,000 rubles. per month the total amount of personal income tax for the year will be 20,000 rubles. × 12 months × 13% = RUB 31,200 Therefore, the employee will not be able to receive a total deduction greater than the size of the salary for the year (240 thousand), and the actual tax refund is more than 31 200 rubles.

What changes in personal income tax deductions have been in effect since 2016

Since the beginning of 2016, some changes have been made to the Tax Code (TC) of the Russian Federation, designed to make the system of personal income tax benefits for a child more relevant. The previous time the size of these tax benefits changed during the presidency of D.A. Medvedev. Recent changes include:

At the same time, the limiting circulation period less deductions... For all types of tax incentives, the "statute of limitations" was and is 3 years(Article 78 of the Tax Code of the Russian Federation).

Standard tax deductions

Features of standard tax benefits are governed by Art. 218 of the Tax Code of the Russian Federation and the main one is that they are provided for each of the children from the month of his birth to the age of 18(or 24 years old if he is studying full-time). This type of deduction is provided both parents at the same time when submitting the relevant applications. And if they are divorced, but both support the child, then the new spouses of the parents can also issue standard deductions.

The amount of the deduction depends on the following factors:

• income of each parent.
• the number of children in the family and their age.
• the child's health status (there are more deductions for disabled children, but parents spend more money on them).

• RUB 12,000 - for a native and adopted child;
• RUB 6,000 - to a foster, adopted under guardianship or trusteeship.

Social tax deduction for children

The state returns part of the taxes on money spent on important needs for the child: treatment and training... This type of deduction is called social. This general category includes tax credits for other needs (for example, supplementary pension contributions), but they do not apply to children.

Traditionally, this type of tax incentives was provided at the end of the calendar year: it was necessary to collect checks and statements, and then go with them, as well as with the 2-NDFL and 3-NDFL forms to the tax office. However, from January 1, 2016, social deductions can also be issued from the employer.

Social deductions are not an alternative to standard deductions, they can be draw up in parallel... For example, an extended deduction for a full-time child under 24 can be obtained in parallel with the deduction for the same student or student's education.

An important feature of social deductions is that they are provided only one parent and only after the actual payment of the type of costs specified in the Tax Code.

Tax deduction for treating a child

Can be issued after payment from parents' own funds medications, various therapies and surgery given to the child under 18 years old, medical services approved by a special list. It is important that the parent pays for health care goods and services, and not a third-party firm or charitable foundation.

A deduction for medicine is provided for the following expenses:

• purchase of medicines according to the list approved by the Government;
• payment for treatment-only insurance;
• payment for medical services under a paid contract;
• spending on spa treatment;
• investments in expensive treatment (prosthetics, removal of tumors, surgery, dialysis and other activities).

A list of requirements is presented to the medical institution providing services. It is important that it was in Russia and was officially licensed.

Social deduction for child education

Parents who pay for their children's education can also qualify for a tax credit. equal to the amount spent(but not more than the established limits allow). The deduction is provided for the payment of any educational institution in which a child from infancy to 24 years of age studies full-time. It can be:

• nursery, kindergarten;
• art or sports school;
• foreign language courses;
• college, university, graduate school and so on.

The educational institution may be located in Russia or abroad, but it must have license for educational activities. Payment documents must be signed by one of the parents, and not by any organization or the child himself.

Traditionally, it is issued "post factum" in the Federal Tax Service and is provided in the form of a one-time return of personal income tax. But since 2016, it has become possible to apply for a benefit from an employer with a monthly charge from the accrued salary.

Provision of a deduction for a child in 2016

Thus, since the beginning of 2016, it has become possible to apply for all types of deductions for children (both standard and social) both from the employer and from the Federal Tax Service (FTS). Previously, this was only true for the standard deduction for personal income tax.

In these cases, the procedure for their provision will be as follows:

• When registering personal income tax benefits at the employer it will be charged to the salary on a monthly basis, and calculated by the accounting department of the enterprise. You must submit an application in the same year in which the right to a tax deduction arose. The application is accompanied by documents confirming the right to personal income tax benefits - in each case, their own.
• At registration of deductions with the Federal Tax Service it is provided at a time. The amount of the tax benefit is refunded to personal income tax, the amount of which is transferred to the card to the applicant. You should contact the Federal Tax Service at the end of the calendar year in which the employee has the right to deductions.

Until the end of 2015, social deductions could only be processed through the Federal Tax Service in the form of a one-time refund of paid taxes. The changes in the Tax Code gave more opportunities to parents.

What is the best way to get it - through an employer or a tax office?

The ability to issue deductions through the employer or the Federal Tax Service in both cases has pros and cons. It is worth considering for yourself which option will be more justified, it will require less investment of effort and time.

It is worth noting that if the application deadlines have not passed, then it is much more convenient to get standard deductions from the employer. And with regard to social issues, it is worth assessing the complexity of a particular decision in each specific case.

This can be done conveniently using the table below.

Pros and cons of existing methods of processing tax deductions

An analysis of the presented table shows that it is more convenient to apply for regular benefits for large deductions through an employer. And in the Federal Tax Service it is more convenient to make refunds of overpaid personal income tax on small checks accumulated for the whole year, as well as on large ones issued in the last calendar decade.

Can I apply for a tax deduction through State Services?

Can. Tax return documents, including a 3-NDFL declaration, can be submitted to the Federal Tax Service in several ways:

• Personally at the Federal Tax Service... You can immediately correct minor flaws in the form of 3-NDFL, but you have to spend time visiting the tax office.
• send by mail... Convenient for someone who already has experience in filling out a tax return. The disadvantage is that all paper copies of documents must be notarized.
• Through the website of the Federal Tax Service using the Personal Account of the taxpayer. The opportunity has appeared since 01.07.2015. You do not need an electronic digital signature (EDS) for this, but you need to get the login and password of the registration card. They need to be taken at any branch of the Federal Tax Service (regardless of registration) once, with you have a passport and TIN code. Also, the login and password can be obtained if you have an EDS without going to the Federal Tax Service.
• Through the website of the State Service... He requires a qualified digital signature, for which you have to pay 1,500 rubles. in year. This will only be justified for users who already have a digital signature for other needs. But even if it is available, it is more convenient to submit documents through the FTS website.