Which parent receives a deduction for the child? Tax deduction for a child - size, procedure for registration and calculation

Last updated February 2019

A standard tax deduction (hereinafter referred to as ST) is an arithmetic operation for subtracting an amount from a taxpayer’s income and which is not subject to personal income tax at a rate of 13%.

Income should be understood as all funds received by a citizen during the tax period (year). Different tax rates may apply to income. As for START, only those incomes that are subject to an interest rate of 13 are taken into account.

The Tax Code classifies deductions for children as START. In this article, we tried to collect comprehensive information about tax deductions for children in 2017 and 2018.

Who is eligible for START for a child?

By virtue of clause 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the deduction may be in favor of:

• parents;
• adoptive parents;
• guardians and other persons equated to the above category in accordance with family law (Article 12 of the Federal Law No. 48 of April 24, 2008).

Such statuses are confirmed by information contained in the birth certificate, acts of guardianship and trusteeship authorities, court decisions on recognition of paternity, etc. The legislator also determines the age category of children, according to which a deduction is allowed:

• up to 18 years old;
• if the child is undergoing full-time study at an educational institution (including abroad) - up to 24 years of age, or is a graduate student, intern, resident, cadet;
• in addition, regardless of age categories, a separate deduction is provided for disabled children.

Many parents have a question: is it possible to receive such a deduction if the child is studying in a master's degree program? The answer is yes, according to the Education Code, today higher education is divided into 2 levels. Moreover, the 2nd stage (master's degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying in a master's program, his parents have the right to receive START, but on the condition that this education occurs for the first time at the 2nd stage of the university .

Amount of deduction in 2015

The child deduction can be taken into account only up to the month in which the taxpayer has cumulative income from the beginning of the year exceeded 280 thousand rubles. The size of the strategic offensive force is differentiated:

• For the first child - 1400 rubles (code 114) in 2015-16, from 2017 (code 126)
• On the second - 1400 rubles (code 115) - (code 127)
• On the third or more 3000 rubles (code 116) - (code 128)
• For a disabled child - 3000 (code 117) - (code 129)

For a disabled person 3,000 rubles (regardless of his status). For example, if a (disabled) child is the first-born, then the deduction amount will be 3000, not 1400. Regarding the fourth, fifth child, etc. A deduction of 3,000 rubles is provided for each person. The legislator thereby stimulates the institution of a large family. The principle of applying deductions is additive, that is, each deduction is added to each other rather than absorbed. Let’s say if there are four children, the total deduction amount will be 8800 (1400+1400+3000+3000).

• It should be borne in mind that each parent has the right to receive a deduction in the specified amounts separately.
• Or if one parent refuses in favor of the other, then the one in whose favor the refusal was made has the right to a double deduction.
• The only parent, guardian or trustee is also entitled to double. Arithmetically, it looks like this: a single parent has two children, his deduction will be equal to 5600 (1400x2 + 1400x2).

Please note that the deduction amount is not the amount that will be returned to you, but the one on which personal income tax of 13% will not be withheld. That is, if there is one child, a citizen does not pay 182 rubles in tax per month (1400 * 13% = 182 rubles). If there are 3 children, then (1400*2 + 3000)*13%= 754 rubles per month.

Amount of deduction in 2016, 2017, 2018

• The maximum amount of wages up to which a deduction can be applied has been increased - RUB 350,000.
• Disabled children under 18 years of age - from 3000 to 12,000 rublesfor parents and adoptive parents(code 129)
• Disabled children under 18 years of age - 6000 rubles, including disabled people of groups 1 and 2, full-time students under 24 years of age - for guardians and trustees(code 129).

START per child remains the same in the amount:

• 1400 rub./month – for the first child (code 126)
• 1400 rub./month – for the second child (code 127)
• 3000 rub./month – for 3 and each subsequent child (code 128)

The letter dated 02.02.2016 No. 03-04-06/4988 of the Ministry of Finance states that the standard deduction for children on the account does not add up to the deduction for a disabled child.

For example: The second child is disabled, therefore, the parent is only entitled to a deduction of 12,000 rubles, that is, it does not add up (12,000 + 1,400) = 13,400 rubles.

However, this letter from the Ministry of Finance contradicts the decision of the Supreme Court of the Russian Federation dated October 21, 2015, where the Court ruled that deductions must be summed up. Since the Letter of the Ministry of Finance is dated later, and the Court’s decision was before January 1, 2016 (when the changes were made), it is not yet clear how to proceed in practice.

When does the deduction stop?

An employee loses the right to START upon the occurrence of one of the following events:

• if income exceeded 280,000 (RUB 350,000 from 2016)- the deduction ceases from the month in which the excess occurred.
• if the child died
• if the child has reached their 18th birthday this year and is not a full-time student- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child has completed his studies at an educational institution and has not yet reached 24 years of age- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child reaches the age of 24 but continues to study(student, graduate student, intern, cadet) - the deduction is fully submitted in the current year, but stops from January of the next year.
• if the child has completed his studies and is over 24 years old- the employee loses the right to deduction from the next month in which training ceased.

How is the order of children determined?

The ordinal ranking of the taxpayer's children is carried out chronologically, depending on the age of the child. Accordingly, the first child is the oldest and then in descending order. The order of birth of children is taken into account without taking into account whether a particular minor is included in the calculation of the deduction or not.

For example, there are 4 children in the family: the first is 25 years old, the second is 17 years old, the third is 15 years old, the fourth is 10 years old. The amount of the deduction will be distributed as follows:

• First child - 0 rub. (no deduction is available for him, since he is 25 years old and not studying at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• Fourth - 3000 rub.

From this example it is clear that children for whom the right to deduction is lost are not excluded from the general order. The same procedure remains in the event of the death of a child in a large family. Namely, no deduction is calculated for such a child, but information about him is taken into account to determine the amount of other subsequent children.

Example: There were three children in the family: the first child was not studying for 22 years, the second died at the age of 15, the third was 8 years old. Parents have the right to a deduction only for an 8-year-old child in the amount of 3,000 rubles. (but not 1400 rub.).

• First - 0 rub. (does not allow returns);
• Second - 0 rub. (due to death);
• Third - 3000 rubles.

If children were born at the same time (twins, triplets, etc.), then they are also subject to sequential calculation, that is, it is not correct if they are placed in one deduction position (for example, a family has a first child, then twins were born, Accordingly, the deduction can be applied for on the basis of 1, 2 and 3 children, and not 1 child and two second children).

Is a deduction provided to a woman on maternity leave or child care?

• If in the tax period (year) the woman had payroll, or other income subject to personal income tax, and then maternity leave was issued, then a deduction is provided for each month until the end of the year (if the income does not exceed the limit).
• If the woman was on maternity leave throughout the year or parental leave, i.e. no accruals subject to personal income tax were made, therefore, the tax base for personal income tax is not calculated and there is nothing to apply the deduction to.

Letters of the Ministry of Finance of Russia dated 02/10/2012 N 03-04-06/8-29, dated 01/13/2012 N 03-04-05/8-10, dated 02/06/13 No. 03-04-06/8-36) - if in certain months of the year the employer did not pay the taxpayer income subject to personal income tax; standard tax deductions are provided for each month of the tax period, including those months in which there were no income payments.

Letter of the Ministry of Finance of Russia dated 05/06/2008 N 03-04-06-01/118 - if an employee who is on maternity or child care leave goes to work and begins to receive taxable income during certain months of the tax period, then If there is a written application and supporting documents, a tax deduction is provided to her for each month of the year, including the months when she was on maternity or child care leave.

Who provides the deduction?

SNV is provided to the recipient of the deduction by his employer, and if there are several of them, then the priority is determined at the choice of the employee himself (you cannot receive two at the same time). The employer (subject to the availability of supporting documents and the employee’s application) makes all the necessary calculations, pays personal income tax and reports to the tax authority. All you have to do is look at statements and receipts for wages and see if the deduction has been taken into account. And if an error is detected, inform the company’s accounting department.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made monthly during the tax period (year), if the employee submitted a corresponding application when hired or after the birth of a child. If the recipient of the deduction has not been working for this employer since the beginning of the year, then the ST is applied taking into account the previously made deduction at the previous job (this requires a 2-NDFL certificate from the previous place of work).

• Refund of excessively accrued personal income tax amounts through the tax office

If a tax deduction for a child was not made (documents were not provided to the accounting department of the enterprise) or the accounting department made errors, deductions were not taken into account in full, then the recipient of the deduction after the end of the taxation period can independently contact the tax authority. However, in practice, such cases are quite rare; it is usually easier to do this with the employer by submitting an application in a timely manner. To return the tax return for a child, you must submit (the taxpayer himself):

• the corrective 3-NDFL declaration can be submitted at any time next year (not necessarily before April 30)
• certificate in form 2NDFL from the place of work
• attaching a copy of the birth certificate to the declaration
• if children are over 18 years old - a certificate from the educational institution

After checking the documents (no more than 3 months), the Federal Tax Service will return the overpaid tax amounts to the citizen’s bank account.

Documents required to receive a deduction

The deduction is obtained by not withholding the corresponding amounts from the wages earned. The employer is obliged, if there are sufficient grounds, to subtract the deduction amount from the salary amount and apply the personal income tax rate to the remaining amount (that is, calculate the final tax amount).

What documents must be submitted to the accounting department of the enterprise to receive such a deduction:

• The employee, at his own request, provides the employer with a free-form application for deduction.
• Documents for children (birth certificate, act of the guardianship and trusteeship authority, judicial act recognizing paternity, etc.).
• If a child is aged from 18 to 24 years old and is studying full-time at a university or other educational institution, then a certificate from the university about the fact of such person’s education.
• If the child is disabled, then a medical report and a document confirming the disability.
• If one of the parents transfers the right to receive a deduction to the other (to receive a double deduction), then a corresponding application-refusal of the deduction and a certificate from the place of work about the absence of deductions.

It is enough to provide such documents to the employer once; there is no need to write an application every year. Only when changing jobs is it necessary to submit documents and an application to the new employer with a 2NDFL certificate from the previous place of work.

Sample application for child tax deduction

To the director of Vesna LLC
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

I ask you to provide me, from January 1, 2018, with a standard tax deduction for each month of the tax period for my income in accordance with paragraph 4, paragraph 1, Article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1,400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)

"___" February 2018 Signature ___________ Spiridonov K.G.

When are documents submitted for deduction and is it possible to recalculate the tax base?

• In the event of the birth of a child, the employee has the right to write an application, present a birth certificate, and the deduction will be taken into account from the moment of his birth.
• When applying for a job, you should also immediately provide a birth certificate, write an application and provide a 2-NDFL certificate from your previous place of work.
• If an employee was hired and for some reason did not immediately provide documents, but submitted them before December of the current year, the accounting department must recalculate the overpaid amount of personal income tax for this year.

If the parents are not married (common law) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction by providing a document that confirms that the child is supported by him:

• a copy of the court decision indicating with whom the child lives
• certificate of registration (registration of the child) at the parent’s place of residence
• parental agreement (notarial) on the payment of alimony
• notarial agreement of parents about children (with whom the child stays)

How to get a double deduction for a child?

If the parents (adoptive parents) wish, one of them can receive a double deduction; to do this, it is enough to provide an application for the refusal of the other parent to provide such a deduction and the refusing parent provides a monthly income certificate 2-NDFL. A prerequisite for such a transfer of the right of deduction is that the person transferring this right has income subject to personal income tax, that is, an unemployed person cannot transfer his right of deduction to his spouse. A single mother is also entitled to a double deduction. Therefore, in order to receive a double tax deduction for a child, additional documents are required:

• certificate (form 25) confirming the status of a single mother from the registry office or
• application for refusal to deduct and certificate 2 personal income tax (monthly) of the refused parent
• application of the second parent for the provision of the 2nd tax deduction for the child

The double standard tax deduction, just like the simple one, is applied up to a certain total annual income, namely until the month when wages from the beginning of the year reach 350 thousand rubles.

Double deduction for single parent

There is no definition of “sole parent” in the legislation of the Russian Federation, but the Ministry of Finance notes that a parent is not the only one if the marriage between the parents is not registered (that is, divorce, non-payment of alimony, deprivation of parental rights of the 2nd spouse are not considered to be the only parent). To confirm the absence of the second parent, you must provide 1 of the following documents:

• court decision declaring that a parent is missing
• birth certificate indicating one parent
• death certificate of one of the parents
• a certificate from the registry office (form 25), confirming that the second parent is recorded on the birth certificate according to the mother.

When one of the parents does not work, can he refuse the deduction in favor of the other parent?

If a woman does not work (a housewife, on maternity leave, on parental leave, or is registered at the employment center), then she cannot refuse the tax deduction for children in favor of her husband (write an application to her husband’s employer), since she does not have the right for tax deduction:

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia dated November 22, 2012 N 03-04-05/8-1331);
• doesn't work because is on maternity leave (Letter of the Ministry of Finance of Russia dated August 23, 2012 N 03-04-05/8-997);
• on parental leave for a child up to 1.5 years (Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-04-06/8-95);
• is registered with the employment center (Letter of the Ministry of Finance of Russia dated April 16, 2012 N 03-04-05/8-513).

Are tax deductions summable and START compatibility?

The deduction is compatible with other types of START, as well as other deductions, such as professional, social and property. That is, all these deductions complement each other and are summed up. However, you need to keep in mind that if the accrual of such deductions turns out to be more than income, then such excess amounts are equal to zero, since the deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.

START Limitations

Within the meaning of the legislation on taxation, although ST is produced from income taxed at the interest rate of “13”, this income in its entirety does not fall under the scope of the deduction under study. The legislator has clearly defined that deductions can be made from the income declared by the tax agent.

And the employer, as a tax agent, can only declare the wages of its employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2017), then he will not be able to receive the standard child tax deduction for 2017, even if he had other sources of income (for example, rent for an apartment that the citizen rents out). ), for which he reported to the tax office and paid the tax in good faith.

There is another limiter - this is the maximum level (limit value) of income during the year, upon reaching which the citizen is deprived of the right to further use the deduction. Up to what amount can strategic offensive arms be used? This 280,000 rubles in 2015 and 350,000 in 2016 and beyond. For example, if an employee received a cumulative total from January to September (excluding taxes and deductions) in the amount of 280,000 rubles, then from October to December of this year the START is not applied. But the next year (new tax period) begins with a new sheet. In fact, the monthly salary should not exceed 23,300 rubles. Then the deduction will be applied in full for the entire year.

It is not possible to apply the deduction “retroactively”, for example, if the parents did not use the deduction until the age of 3, and then decided to use it, in this case the recalculation can no longer be done. Recalculation is possible only during the current tax period (year). The application of START is made after submitting an application to the employer and is valid for future periods.

Example of calculating the standard child tax deduction

example 1:

If an employee of an enterprise has 2 children under 18 years of age or children under 24 studying full-time at a university, and the salary is 20,000 rubles. Then the tax base and tax will be calculated as follows:

• the monthly tax base will be 20,000 - 1400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee’s salary during the year will not exceed 350,000 rubles. and the amount of tax returned for the year will be 364 rubles. x 12 = 4368 rub.

example 2:

• the employee has 1 child and a salary of 30,000 rubles. Until October (in December the total amount of income will exceed 350,000), the tax is returned monthly in the amount of (30,000 - 1400) x 13% = 182 rubles.
• for the tax period (year), the amount of tax refunded will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

Working parents legally have the right to take advantage of some benefits when calculating wages, namely, it is allowed to reduce the income tax on children (due to the presence of dependents).

Accordingly, the amount of net earnings handed out increases. This means that when you calculate your payroll, there is a non-taxable amount for the child's income tax. The same rules that were in force in 2017 have not lost their relevance in 2018.

Employees, if they have minor children, have the right to take advantage of benefits when withholding personal income tax from earnings. We are talking about when determining tax. These benefits mean that there is no need to withhold income from a certain part of your salary.

How much is not subject to income tax for children, what amount is exempt from withholding? First of all, it depends on whether the child is the only child in the family or not. The status of the parent (single, married) also matters. In addition, income tax on wages is further reduced if there are children recognized as disabled.

Tax deductions due to an employee who has children are considered standard. The income tax reduction for employees with children depends on the number of children and is subject to the following rules. Here are preferential amounts by which you can reduce your monthly salary, after which income tax is withheld from the balance:

How to calculate income tax if you have children? All deductions provided for them must be summed up, and the resulting total is deducted from income. Only the remaining amount is subject to personal income tax.

Example. Calculate the tax amount taking into account the following data: the monthly salary of an employee with 3 children is equal to 36,000 rubles. The total amount of the “children’s” deduction is 1,400 + 1,400 + 3,000 = 5,800 rubles. The tax base is 36,000 - 5,800 = 30,200 rubles, the tax amount is 30,200 * 13% = 3,926 rubles. Without taking into account personal income tax benefits, it would be equal to 36,000 * 13% = 4,680 rubles. It turns out the monthly savings are 754 rubles.

How much income tax is deducted if there are two children? In this case, the deduction will be 1,400 + 1,400 = 2,800 rubles. Considering the example data, personal income tax to be withheld will be 36,000 - 2,800 = 33,200 rubles * 13% = 4,316 rubles. In this case, you can receive an additional 364 rubles every month.

When are double deductions provided?

In life, there are often circumstances in which parents have the right to count on the same deductions, but in double the amount. This happens under the following circumstances:

1. An option is allowed in which one of the parents refuses to use the “children’s” deduction in favor of the other. Adoptive parents have similar rights. But this rule does not apply to guardians, as well as adoptive parents and trustees. In addition, both parents must have taxable income. The double deduction is valid until the moment when the income of the second begins to exceed 350,000 rubles, if we take into account earnings from the beginning of the year. To do this, you will have to provide monthly certificates confirming your salary.
2. The income tax benefit for children in the 2nd calculation is given to the only parent. A detailed status is available in the event of the death of another, in the absence of a record of paternity in the birth documents, or in the event that there is a corresponding court decision recognizing the father as missing. The increased deduction amount is calculated until the single parent gets married. It should be noted that not only parents have the right to claim a double benefit. Adoptive parents and trustees can also take advantage of this.

To be able to apply a double deduction when calculating personal income tax, you will need to provide documents, among which the following may be relevant, depending on the situation:

• death certificate of the 2nd parent;
• documents about the birth of the child;
• court order;
• statement of the 2nd parent confirming further refusal to use deductions in the presence of taxable income.

Conditions for using tax benefits

Tax deductions for children are provided if a number of simple conditions are met:

1. Parents are allowed to use the benefit until the child reaches his 18th birthday. If we are talking about students studying full-time, then up to 24 years old. Thus, if the child is a student, income tax is calculated taking into account the required deduction based on such determining factors as age and type of education.
2. Deductions are applied until the parent receives taxable income of 350,000 rubles in total from the beginning of the year. The preferential procedure for calculating personal income tax ceases to apply from the month the specified limit is exceeded, even if there are two children in the family or if there are three children.
3. The parent submitted a corresponding application with supporting documents to the place of employment.

A reduction in income tax upon the birth of a baby can occur immediately. For example, at the request of the father, personal income tax is calculated taking into account deductions already in the month of birth of the children.

And if, as a rule, no questions arise regarding the amount of deductions, especially if there is 1 child, then for employees with many children a situation may arise that requires clarification. For example, if there are 2 children, how is income tax deducted, given that the eldest child has already reached the age of majority?

According to the Ministry of Finance of the Russian Federation, the age of children does not matter. If one child is still a minor, a benefit is provided for him in the established amount. Provided that there are 3 children in the family, the eldest of whom is independent, the deduction for the remaining minors is determined as 1,400 rubles for the 2nd and 3,000 rubles for the 3rd.

How to calculate the total amount of deductions if one of the children died? Those born 3 years and later also provide parents with a standard deduction of 3,000 rubles.

Are benefits provided if children work?

There are situations where children qualify for standard tax benefits while also being employed.

For example, a child full-time student has entered into an employment contract, and income tax is also withheld from his earnings.

In this case, do parents have the right to benefits when calculating personal income tax on their earnings; are they deprived of the opportunity to continue receiving the standard deduction? The legislation states that additional work activities of a student or a teenager under the age of 18 do not matter. Tax benefits should be provided to parents.

The employee must submit an application to the accounting department in any form. Moreover, he must do this before the end of the current tax period, that is, the calendar year. Otherwise, he will only be able to receive a deduction for the past year independently at his tax office. To do this, he will have to submit to the inspection a declaration in 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 letter of the Ministry of Finance of Russia dated September 25, 2013 No. 03-04-06/39802.

Situation: Do employees need to file annual applications for standard tax deductions?

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

In general, the law does not require annual filing of applications for standard tax deductions. But if in the application the employee indicated a specific tax period (for example, 2016), then at the end of it 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 there is no need to require him to re-apply. 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 necessary if the company has undergone a reorganization, as a result of which a new legal entity has been formed. For example, during reorganization in the form of division or spin-off. In relation to employees who transfer to work in the newly created organization, she is a new tax agent. And each tax agent must have applications for standard deductions addressed specifically to him. Therefore, when joining the staff of an organization that arose 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 submitted an application for a deduction later.

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

In the Tax Code there is no connection between the emergence of the right to deduction and the date of filing the application. There is also no time limit for 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 an employee has confirmed his right to a deduction since the beginning of the year (albeit in the middle), reduce his base for calculating personal income tax from January.

As you know, the base for personal income tax is calculated with each payment of income. This means that when paying, for example, wages for the month in which the employee confirmed his right, previously unaccounted deductions can be counted as a reduction 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 workshop manager. His salary is set at 50,000 rubles. Volkov has three minor children. However, he did not immediately submit to the accounting department all the necessary documents to receive 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 was credited with 360,000 rubles. (RUB 60,000 × 6 months).
Personal income tax was withheld in the amount of 46,800 rubles. (RUB 360,000 × 13%).

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

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

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

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

The Alpha accountant counts this amount towards personal income tax, which must be withheld from Volkov’s salary for July.

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

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

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 recalculation of the tax base, an employee has an overpayment of personal income tax, the excess tax amount can be return.

Help on form 2-NDFL

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

It is not necessary to obtain such certificates only if the employee belongs to one of the groups: disabled people, veterans, former military personnel. Their complete list is given in table. These deductions do not depend on the amount of income the employee receives. To receive deductions in the amount of 3,000 and 500 rubles, an employee must confirm his benefits with documents (VTEK certificate, military ID, award certificate, 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 details on providing standard deductions in the absence of certificates in Form 2-NDFL.Who should provide standard personal income tax deductions? .

Documents for the child

Besides, Department for Disabled People of the Russian Ministry of Labor , FSBI "Federal Bureau of Medical and Social Expertise" , the main bureau of medical and social examination of the relevant constituent entity of the Russian Federation is obliged to ensure 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.

No notarization required

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

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

In this case, tax deductions provided to parents include:

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

Standard and social deductions can be provided to parents in parallel. Their common task is reduce the tax base(i.e. the amount of income on which personal income tax is charged), which allows you to “keep more of the money earned in the family.”

What is the Child Tax Credit?

Tax deductions may be provided for each child therefore they are the most profitable. Any parent, adoptive parent, guardian or person who raises and supports a child can apply for tax benefits.

In this case, the following general conditions must be met:

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

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

There are deductions monthly and one-time. Most child tax credits can be done either way. 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 calculation and application are considered in letters from the Ministry of Finance and various documents from judicial practice.

Income limit for personal income tax deduction for children in 2018

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

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

   It is worth noting that expensive treatment not limited to limits and is not taken into account as part of the above amount of 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% = 31,200 rub. Therefore, the employee will not be able to receive a total deduction greater than the salary for the year (240 thousand), and the actual tax refund is greater 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 children more relevant. The previous time the size of these tax benefits changed during the presidency of D.A. Medvedev. Among the latest changes:

At the same time, the limit has not changed deadline for claiming deductions. For all types of tax benefits, the “limitation period” was and is 3 years(Article 78 of the Tax Code of the Russian Federation).

Standard tax deductions

Features of standard tax benefits are regulated by Art. 218 of the Tax Code of the Russian Federation and the main one is that they are provided on each child from the month of his birth to his 18th birthday(or 24th birthday if he is studying full-time). This type of deduction is provided both parents simultaneously when submitting the relevant applications. And if they are divorced, but both support a child, then the new spouses of the parents can also apply for 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 ages.
• the child’s health status (deductions for disabled children are larger, but parents spend more money on them).

• 12,000 rub. - for a natural and adopted child;
• 6,000 rub. - for an adopted person accepted under guardianship or guardianship.

Social tax deduction for children

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

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

Social deductions are not an alternative to standard ones; they can be process in parallel. For example, an extended deduction for a child under 24 years of age studying full-time can be received in parallel with a deduction for the education of the same student or apprentice.

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

Tax deduction for child treatment

Can be issued after payment from parents' own funds medications, various types of therapy and surgery provided to the child up to 18 years old, medical services approved by a special list. It is important that the parent pays for medical goods and services, and not a third-party company or charity.

Medical deductions are provided for the following expenses:

• purchase of medicines according to the list approved by the Government;
• payment for insurance that covers only treatment;
• payment for medical services under a paid agreement;
• expenses for spa treatment;
• investments in expensive treatment (prosthetics, tumor removal, surgery, dialysis and other measures).

A medical institution providing services is presented with a list of requirements. It is important that it was in Russia and had an official license.

Social deduction for child education

Parents who pay for their children's education can also count on tax benefits, 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 is a full-time student. It can be:

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

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 “after the fact” by the Federal Tax Service and is provided in the form of a one-time personal income tax refund. But since 2016, it has become possible to apply for a benefit from the employer with a monthly accrual from the accrued salary.

Providing a deduction for a child in 2016

Thus, from the beginning of 2016, it became 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 personal income tax deduction.

In these cases, the procedure for providing them will be as follows:

• When applying for personal income tax benefits at the employer it will be added to the salary monthly and calculated by the company’s accounting department. The application must be submitted in the same year in which the right to a tax deduction arose. Documents confirming the right to personal income tax benefits are attached to the application - in each case their own.
• At registration of deductions to the Federal Tax Service it is provided at a time. A personal income tax refund is made for the amount of the tax benefit, the amount of which is transferred to the applicant’s card. You should contact the Federal Tax Service at the end of the calendar year in which the employee became entitled to deductions.

Until the end of 2015, social deductions could only be issued through the Federal Tax Service in the form of a one-time refund of taxes paid. Changes to the Tax Code have given more opportunities to parents.

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

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

It is worth noting that if the application deadline has not passed, then it is much more convenient to always receive standard deductions from the employer. And regarding social ones, it is worth assessing the complexity of a particular solution in each specific case.

This can be done conveniently using the table below.

Pros and cons of existing methods of processing tax deductions

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

Is it possible to submit documents for a tax deduction through State Services?

Can. Documents for a tax refund, including the 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 shortcomings in the 3-NDFL form, but you will have to spend time visiting the tax office.
• send by mail. Convenient for those who already have experience filling out a tax return. The disadvantage is that all paper copies of documents must be notarized.
• Via the Federal Tax Service website using the Taxpayer's Personal Account. The opportunity appeared on July 1, 2015. For this you do not need an electronic digital signature (EDS), but you need to obtain the login and password of the registration card. You need to take them at any branch of the Federal Tax Service (regardless of registration) once, and have your passport and TIN code with you. You can also obtain a login and password if you have an electronic signature without going to the Federal Tax Service.
• Through the State Services website. It requires a qualified digital signature, for which you need to pay 1,500 rubles. in year. This will only make sense for users who already have a digital signature for other purposes. But even if it is available, it is more convenient to submit documents through the Federal Tax Service website.

Individual income taxes can be reduced by taking the standard deduction.

The deduction amount reduces the amount of taxable income and is applied to amounts taxed at a rate of 13%.

The obligation to provide a standard deduction lies with the employer – tax agent. The benefit is of a declarative nature and is applied at the initiative of the employee.

The amount of annual income to which the benefit is applied monthly has a limit established by law. In 2019 income limit for applying the standard deduction for all categories of parents is set at 350,000 rubles. The amount is established for the personal income tax tax period – a calendar year.

The amount of income is calculated on an accrual basis. For persons who have several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the provided certificates. Starting from the month in which the accrual amount exceeded the limit, the benefit does not apply.

Definition of the concept

A deduction is an amount established by law to reduce the tax base.

For personal income tax taxpayers base includes all types of income received in any form are taxed at a rate of 13%. In the Tax Code of the Russian Federation, Art. 218.

Standard deduction provided to a person supporting a child.

Apply deduction It is possible, if you have a child to support:

The deduction is provided to each of the parents, adoptive parents or one of them in double amount. The second spouse must provide a certificate from the employer confirming the absence of benefits and an application for consent to the transfer of rights.

If the mother of the child is on care leave, the father does not have the right to a double deduction. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.

Similarly, non-working persons do not have the opportunity to transfer the right to deduction to their spouse.

Who can exercise this right

If a person has several places of employment the right to apply a deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for benefits.

Right to receive benefits are available to persons:

• Having income subject to personal income tax at a rate of 13%.
• Being a parent, guardian, adoptive parent or person in whose care the child is. Thus, the right to use the benefit is available to a person living and supporting a child, for example, the spouse of a parent, even in the absence of adoption.
• Provided an application and documents to the employer. After the end of the calendar year, in the absence of an application, the tax agent does not provide the benefit. A person will be able to receive the amount of overpaid tax at the territorial Federal Tax Service at the place of registration.

The amount of the deduction

The amount of the deduction depends on the number of children and their order.

If you are entitled to several deductions, the benefits are summed up. The chronological order of determining the order of children is used. Relatives, adopted children, and deceased children are included in the count. Age is not taken into account when determining priority. For example, if the eldest child is 24 years old, he also participates in the counting of the queue.

In the event of the termination of a marriage in which step-children were not adopted, the right to a deduction from the step-children's ex-spouse is lost. At the same time, it will be necessary to review the order of children, which must be reported to the company’s accounting department, which keeps records of deductions.

Provided:

1. Benefit in the amount of 1,400 rubles for the first and second child.
2. A deduction of 3,000 rubles for the third and subsequent children.

A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles – to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.

List of documents

Confirmation of the right to receive benefits must be documented.

To receive benefits in the accounting department it is enough provide:

There is no direct indication in the legislation on the frequency of submission of certificates of study. The main requirement is to confirm the fact of training. Accounting employees of an enterprise can request confirmation of study annually or twice a year - at the beginning of the calendar (January) and the academic year (September).

There are unusual cases when a person is divorced from his spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.

When applying for benefits, these categories of persons must provide additional documents:

• For persons supporting children - marriage certificate. In other cases, no document is required. To receive benefits, the fact of the presence or absence of marriage between parents and adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management about the children living together with their parents. Additionally, you can receive an application from the spouse to provide the applicant with children for the deduction.
• For persons paying alimony - documents confirming the maintenance (writ of execution) and the fact of payment of the amounts (extract from the current account). When paying in cash, confirmation of payment may be a receipt from the spouse indicating regular receipt of funds.

The main part of the documents, with the exception of certificates of special purpose, are important forms for the benefit applicant. It is enough to attach copies of documents to the application.

The originals may be requested to be presented by the responsible person in the accounting department, auditor, or tax inspector.

Registration procedure

The deduction is provided when calculating wages by the employer. If a person does not promptly submit an application for deduction with documents or a certificate confirming the fact of study, the benefit is not provided.

An individual can return the due amount of tax through the Federal Tax Service after the expiration of the calendar year. A taxpayer can exercise this right within 3 years following the end of the calendar year.

Refund is made on the basis applications, declarations, income certificates and documents confirming benefits. The overpaid amount of personal income tax is transferred to the person’s account after a desk audit by the Inspectorate.

Drawing up an application

The application for benefits must be completed once.

Again, the employer may offer to draw up an application if the amount of the deduction changes and if the document contains a direct indication of the amount of the benefit. The employee also declares termination of the right in writing.

In the traditional version, the document is submitted to the accounting department upon employment or upon the birth (adoption) of a child.

The application has standard construction structure:

The document is signed by the applicant with a transcript and the date of preparation. An electronic application form with the original signature of the person is acceptable. The application is stored in the accounting department simultaneously with the attached documents for the entire duration of the benefit.

After dismissal or termination of rights, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.

Rules and terms of provision

The provision of benefits applies from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.

Deduction provided subject to confirmation of rights in order:

1. Monthly provision until the amount of income limited by law is reached.
2. Annually, calculating the amount of income up to the established limit.

The employee must notify the accounting department of the termination of the student's right to deduction. In case of untimely notification and an overpayment occurs, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.

Deductions cease upon reaching the age of 18 and termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is if the child stops studying before reaching 24 years of age. In this situation, the benefit ends in the month of graduation. In all other cases, loss of rights occurs from January of the month following the year of termination of the benefit.

Calculation examples

Determining the benefit amount by priority

Let's consider a situation where the Nikolaev spouses have a child together.

In Nikolaev N.N. There are two minor children from his first marriage, for whose maintenance alimony is regularly paid. The fact is documented.

As a result of determining the order, Nikolaev N.N. has the right to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom the joint child is the first-born can claim a deduction in the amount of 1,400 rubles.

Calculation of the deduction amount

Employee Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed in the amount of 4,550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.

The monthly tax amount is 3796 (35,000 – 5800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles monthly.

The benefit applies until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6,786 (754 * 9) rubles.

Some features

For single parents the benefit amount is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. It is necessary to provide a document certifying the right to the accounting department or tax authority - a certificate of the death of a spouse, a decision, etc.

In most cases, it is enough to simply confirm your single parent status. When a person marries, the right to double the benefit amount is lost. The fact that the child is adopted by the new spouse does not matter.

Let's consider the case when the deduction is provided to the spouse of the person paying child support. In this case, the amounts of alimony are transferred from the general family budget.

Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony provider also participates in the maintenance of the child, which allows her to qualify for benefits from the employer.

The right to deduct child support is not lost when the child reaches 18 years of age if he continues his studies. The condition for receiving benefits is the provision of material support with documentary confirmation of the transfer of funds by receipts or an extract from the current account.

The standard child tax deduction is described in the following video tutorial: