A standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the simplest way: directly at the place of work.

There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):

• Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of accidents related to radiation, disabled people since childhood, disabled people of groups 1-2). Its use is not limited by either the period or the amount of income.
• A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. is presented for 1 and 2 children, and 3000 rubles for 3 and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and for guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues his full-time studies, then until he turns 24 years old. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.

Read about other types of deductions provided in connection with the presence of children.

How to get a standard deduction

It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of documents giving the right to it.

These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of supporting documents.

If a person with a child has not been employed since the beginning of the year, then with his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year .

The child deduction can be double if the person supporting the child is single or 2 parents have refused deductions in his favor. Facts of loneliness and refusal must also be documented.

Read about the possibility of summing up deductions for disabled children. “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

Application for deduction: registration rules

An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:

• In the upper right corner there should be an indication to whom the application for a standard tax deduction is addressed (to the employer’s accounting department) and from whom (full name, personnel number).
• Under the name of the document, the text outlines its essence (which deduction we are talking about).
• The text ends with a list of attachments to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For type 1 of the deduction, the set will be quite simple (certificate and certificate), and for type 2, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate, education certificate, disability certificate , order of the child, about cohabitation, payment documents, application for refusal of benefits).
• The application must be signed and dated.

An application for a tax deduction for a child only needs to be completed once. If additional grounds arise (for example, the birth of the next child), another application is written. Your new job will also require a new application.

You can download a sample application for a standard tax deduction on our website.

What to do if the deduction is not received on time

If for some reason an employee does not take advantage of the deductions in a timely manner, even after dismissal, he can contact the employer with an application for recalculation and refund of tax (clause 1 of Article 231 of the Tax Code of the Russian Federation) or write a similar application to the Federal Tax Service (clause 4 of Article 218 and paragraph 6 of Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).

Results

Standard deductions, each of which has its own specific amount, are divided into 2 types:

• Personal, without restrictions on the period and amount of income, provided to persons who have special merits to the state;
• Children's benefits given to children up to a certain age and within the limited income of the applicant for a deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, and their spouses.

The amount of the child deduction depends on the child’s priority and whether he or she has a disability. In the latter case, who exactly the recipient of the deduction is to the child also plays a role.

To receive each type of deduction, the employer submits a separate free-form application, accompanied by documents confirming the right to provide a deduction of one size or another.

Almost every working Russian knows about standard deductions for personal income tax. They allow the taxpayer to reduce the taxable income on which tax is calculated and paid.

An individual can receive a deduction for both himself and his child (children), if there are grounds for this (clause 1). The first type of deduction is described in detail in. Let us only note that it comes in two sizes: 3,000 rubles. and 500 rubles, and is provided monthly only to certain categories of taxpayers (for example, disabled people during the Second World War, participants in the liquidation of the Chernobyl accident, etc.).

To exercise your right to a personal deduction from your employer (tax agent), worker must write application for standard tax deduction. He must also attach to it supporting documents(paragraph 1, paragraph 3). For example, a disabled person of group I or II brings a copy of a medical and social examination certificate, a hero of the Russian Federation brings a copy of the corresponding certificate, etc.

Remember!
The tax agent has no right to provide a personal income tax deduction in the absence of the above documents.

Let's look at some of the design features applications for a standard tax deduction for an employee and the rules for its submission.

So, an employee can receive a personal income tax deduction from the employer by writing an application for this. He must submit it before the end of the calendar year. Otherwise, it will be possible to return the overpayment of tax only by contacting your tax office with a 3-NDFL declaration (clause 3 and clause 4, letter of the Ministry of Finance of Russia dated September 25, 2013 No. 03-04-06/39802).

The application is drawn up in free form. Although the employer can develop a specific document template. The text is usually formulated as follows: “When determining the tax base for personal income tax, I ask you to provide me with a monthly standard tax deduction...”. The following indicates the legal norm providing the right to deduction.

It is enough to take the application from the taxpayer only once (letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05/1-551). Therefore, it is better for the employee not to specify in it the amount of the deduction itself and the year for which he asks to provide it. Otherwise, the document will have to be rewritten annually.

If an individual claims several standard tax deductions (for example, for himself and a child), then he can fill out one application for all deductions at once.

It may happen that the employee brought the application only at the end of the year. Then the organization’s accountant will have to recalculate personal income tax from the beginning of the tax period.

Note!
If an employee wants to receive a deduction for the previous calendar year, then for recalculation of personal income tax he should apply not to the employer, but to the Federal Tax Service at his place of residence (clause 4).

Below you can download forms And sample application for a standard tax deduction for an employee.

RCPI note!
The order becomes invalid by order of the Minister of Finance of the Republic of Kazakhstan dated 02/01/2018 No. 102 (shall be enforced from 01/01/2020).

In accordance with paragraph 3 of Article 162-1 and subparagraph 1) of paragraph 1 of Article 165-1 of the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code) I ORDER:

1. Approve:

1) the form of a certificate of settlements with an individual in accordance with Appendix 1 to this order;

2) the employee’s application form for the application of tax deductions in accordance with Appendix 2 to this order.

2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin D.E.) in accordance with the procedure established by law, ensure:

1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after the state registration of this order, it is sent for official publication in periodicals and the Adilet information and legal system;

3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan, its direction to the Republican State Enterprise with the right of economic management "Republican Center for Legal Information" of the Ministry of Justice of the Republic of Kazakhstan for placement in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

4) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order comes into force on January 1, 2020 and is subject to official publication.

Footnote. Clause 3 as amended by the Minister of Finance of the Republic of Kazakhstan dated 02/01/2017№ 73 (shall be enforced from the date of its first official publication).

Footnote. Certificate as amended by the Minister of Finance of the Republic of Kazakhstan dated 02/01/2017 No. 73 (shall be enforced from the date of its first official publication).

REFERENCE
on settlements with individuals

Taxable period: __________
IIN of an individual______________________________________________________________________________
FULL NAME. (if any) individual__________________________________________________________
IIN (BIN) of the tax agent (employer) _________________________________________________________
Name of tax agent (employer)_____________________________________________

Amount of income subject to taxation at source

Amount of adjustment for individual income tax including its transfer *

The amount of applied tax deductions, including their transfer, total**:

including:

Amount of taxable income of an individual

Individual income tax amount

Amount of income paid

standard deduction

for compulsory health insurance

for large families

on voluntary pension contributions

for education

for medicine

on remuneration

on insurance premiums

4 (5+6+7+8+9+10+11+12+13)

September

Supervisor ___________________________________________ __________________
(Full name (if any) (place of seal) (signature)

Official responsible for issuing the certificate
____________________________ _________________
(Full name (if any) (signature)

Date of issue of the certificate "_____" ________________ 20_____

Note:

* - income exempt from taxation (income adjustment) is provided for in paragraph 1 of Article 156 of the Tax Code, the transfer of income adjustment is made in accordance with Article 156-1 of the Tax Code.

** - tax deductions are provided for in Articles 156-2, 156-3, 156-4, 156-6, 156-7, 156-8, 156-9, 156-10, 156-11 of the Tax Code, the standard deduction is transferred to in accordance with Article 156-5 of the Tax Code, the transfer of other deductions is carried out in accordance with Article 156-12 of the Tax Code.

STATEMENT
employee on the application of tax deductions

_____________________________________________________________________

(Name, IIN/BIN of the tax agent (employer))

_____________________________________________________________________

(Full name (if any) and IIN of the individual)

I hereby request in accordance with tax laws

when calculating individual income tax on income,

subject to withholding tax, apply the following

tax deductions:

	Standard deduction in the form of 12 times the minimum wage (1 minimum wage per calendar month)
	Tax deduction for contributions to compulsory social health insurance
	Tax deduction for a large family in the amount of:
	1) 24 times the minimum wage (in case of applying a tax deduction by one of the parents of a large family)
	2) 12 times the minimum wage (in the case of applying a tax deduction by each parent of a large family)
	Tax deduction for voluntary pension contributions made in one’s own favor
	Tax deduction for training expenses (in the amount of no more than 10 times the minimum wage)
	Tax deduction for expenses for medical services (except for cosmetic services), incl. expenses for voluntary medical insurance (in the amount of no more than 10 times the minimum wage)
	Tax deduction for expenses on paying interest on mortgage housing loans (in the amount of no more than 10 times the minimum wage)
	Tax deduction for expenses on payment of insurance premiums under accumulative insurance contracts

I am attaching the following documents for applying tax deductions:

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

Application on "____" sheets.

I confirm that:

1) tax deductions specified in this application are not

applied by other tax agents (employers);

2) tax deduction for a large family (indicate X in one of

options):

a) is not applied by the spouse in the amount of 2 times

income (the signature of your spouse is required on the application);

b) applied by the spouse in the amount of 1-fold

minimum wage for each month of accrual

income (the signature of your spouse is required on the application).

Note: in the absence of a spouse, when applying a tax deduction for a large family, a notarized document confirming the absence of the spouse is attached to the application.

(Full name (if any) of the physical (signature) (date of submission

persons) statements)

_____________________________________/_________ "___" _____ 20__

(Full name (if any) of spouse (s) (signature) (date of filing

individual) statements)

Attention! Application for tax deductions

is provided to the employer every calendar year. When

submission of supporting documents for tax deductions,

information in which does not change in subsequent years, additional

Submission of these documents every year is not required.

The spouse's signature is required only in case of tax application

deduction for a large family.

In some cases, for example, when purchasing real estate or education, the state provides taxpayers with benefits to reduce taxable income.

To receive a tax refund, you must write a corresponding application in accordance with the Tax Code of the Russian Federation. In this article we will look at the rules according to which an application for a tax deduction is written.

Rules for drawing up an application for a tax deduction

In some cases, depending on the taxpayer's choice, application for tax deduction is written in the name of the employer, in some - in the name of the head of the tax authority.

Tax refunds can only be received by tax residents of Russia, that is, citizens who pay taxes at a personal income tax rate of 13% in our country. However, there are categories of citizens who do not have the right to receive a tax deduction. These are unemployed people whose entire income is unemployment benefits, which are not taxed, and individual entrepreneurs who have chosen a simplified tax regime at a rate different from 13%.

The application must be supported by documents that are attached to the application and confirm the circumstances that give the taxpayer the right to a tax refund, as well as confirm the authority of the person applying for the benefit. So, if an application for a tax deduction for a child is written by his guardian or trustee, he must present a document that confirms his right to guardianship:

1. Resolution of the guardianship authority establishing guardianship of the child;
2. Agreement on foster care;
3. Agreement on the establishment of guardianship or guardianship;

If a single parent applies for a tax deduction, he must submit the following documents confirming his status:

• Death certificate of one of the parents;
• A certificate from the registry office stating that information about the father is recorded in the birth certificate according to the mother;
• Parent's passport without a marriage registration stamp.

Application form for tax deduction

At the top right of the page it says:

1. Addressee, that is, the name of the territorial division of the tax service to which the application is addressed;
2. Full name of the person from whom the application was written;
3. Applicant's TIN number;
4. Residence address;
5. Applicant's passport details;
6. Contact number.

This is where the introductory part of the statement ends and the main part begins.

The title of the document is written in the center:

Statement

Immediately below it, on the red line, the following text is written:

“Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the amount of personal income tax overpaid in 2016 in the amount of______r. in connection with _______ (the reason for providing the deduction is described in detail).

After this, indicate the details of your account where you are asking for the personal income tax amount to be transferred.

The application is signed with a transcript of the signature, the date of writing is set, and that’s all.

Application for a double tax deduction for a child

The law provides for a provision according to which, if one parent refuses a tax deduction in favor of the other, he has the right to receive a double refund.

This procedure is not enshrined in law, so we will be guided by the information from the letter of the Federal Tax Service of the Russian Federation “On the provision of a standard tax deduction for children” No. 3-5-04/1358@ dated September 1, 2009. In this letter, the Federal Tax Service recommends writing an application for a double deduction in the name of the employer; in the text of the application, you must refer to the refusal of the second parent in favor of the first.

The second parent who refuses to receive a tax deduction must also write a statement about his refusal of the tax deduction and that he transfers the right to it to the first. This application is submitted to the employer along with the application of the first parent.

The application header on the right states:

1. Name of the employer's organization and full name of the manager;
2. Position and full name of the applicant;
3. Applicant's TIN number;
4. His residence address and contact phone number.

“Based on clause 1.4 of Article 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard tax deduction for personal income tax for my children (wards)_________________ (full name and date of birth of children)_____ in double amount due to the refusal of my spouse _________ (spouse's full name) from receiving this deduction.

Applications:

3.___________".

The application must end with the applicant’s signature with a transcript. The date of writing is placed at the very bottom.

How to get a tax refund from your employer

A tax refund for personal income tax is provided by the tax service after declarations in Form 3-NDFL are submitted, that is, after the end of the tax period.

However, if the taxpayer writes to the employer application for tax deduction and attaches a notice from the tax office that he has the right to receive a tax refund, the employer from that moment ceases to withhold from the taxpayer until the entire amount of overpaid tax is returned to the taxpayer. If the amount is not repaid for this year, it is carried over to the next year.

It is clear that with this method you must visit the tax office twice: first to submit an application and documents to receive a notification for the employer, and a second time to pick up the finished notification after a month has passed for reviewing the documents.

Application to the tax office to receive a tax deduction notice

The application is written according to the form that is posted on the information boards at the tax office. The header of the application lists the following information:

• The name of the inspection to which we are submitting the application;
• Full name of the applicant;
• Applicant's TIN number;
• Residence address, passport details and contact phone number.

Statement

Immediately below the title we write the following text:

“In accordance with paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, I ask you to confirm my right to receive a property tax deduction for personal income tax for 2016.”

After this, the application is signed, the signature is deciphered and dated.

Application form for property tax deduction

Application for a tax deduction it usually starts with a header that lists the following information:

1. Addressee – name of the Federal Tax Service branch;
2. Full name of the applicant;
3. His TIN certificate number;
4. Residence address, passport details and contact telephone number.

In the center of the page we write the name:

Statement

This is followed by text approximately as follows:

“In accordance with Article 220 of the Tax Code of the Russian Federation, I ask you to provide me with a property tax deduction regarding expenses incurred aimed at: (reasons are listed, such as: construction of a residential building, purchase of an apartment, etc.).”

If a property tax deduction is received for a dwelling purchased in joint shared ownership, an application for the distribution of the property tax deduction between the property owners by agreement must be attached.

The application ends in the standard way: with a signature, a transcript of the signature and the date the application was written.

Any organization probably has employees who are entitled to standard deductions for personal income tax. Because, as a rule, many employees have minor children. Therefore, there is no need to withhold tax from some part of the income of such employees, of course, if they ask for it. Therefore, the main thing for an accountant is to receive a correctly completed application for personal income tax deduction.

Look carefully at the data in the table below. There you can see in what case and in what amount a deduction is due. There may also be a situation if one of the employees recently purchased housing and wants to take advantage of the property deduction at the place of work. The amount of such deduction for personal income tax also reduces the employee’s taxable income.

Standard deductions apply to the following categories of citizens:

• Disabled people.
• Citizens with children.
• Military personnel.

This type of deduction is different in that it is determined by the person’s belonging to one or another category in relation to which they are applied. All the information is presented in a more accessible manner in the following table.

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The size of the standard deduction depending on the categories of payers

Who gets the standard deduction?	Amount of standard deduction, rub	Copies of documents required from the employee
Employees who suffered from the disaster at the Chernobyl nuclear power plant or while working to eliminate the consequences of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation	3000	Certificate of participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, certificate of disability, etc.
Disabled people from childhood, groups I and II, workers who received radiation sickness or other radiation-related diseases, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation	500	Certificate of disability, certificate of participation in the liquidation of the consequences of the accident at the Mayak production association, etc.
Parent of the first or second child under 18 years of age or a full-time student under 24 years of age	1400
Parent of a third or any subsequent child under 18 or a full-time student under 24	3000	Child's birth certificate
Parent of a disabled child under 18 years of age or a full-time student with a disability of group I or II under 24 years of age	3000	Birth certificate of the child, Certificate of disability.

The provision of the above deductions is possible only if the employee will write a statement in his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let everything take its course.

In order not to get into an unpleasant situation and not have to subsequently prove your own innocence, we suggest that you familiarize yourself with sample applications for deductions.

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Application for the Standard Child Deduction

As can already be understood from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children and wants to receive a standard personal income tax deduction. That is, to exercise the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is required; give him an application form for the standard deduction for children. An example of such a statement is given below.

Ivanov I.I.
from manager Lukyanova T.A.

STATEMENT
on provision of standard deduction

I ask you to provide me with a standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, born on April 19, 2014, starting from April 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

I am attaching a copy of the child's birth certificate to the application.

Manager ___________T.A. Lukyanova

Do not forget that the standard deduction for personal income tax is provided from the month of birth of the child.

note

in the application for a deduction there is no need to indicate the year for which the employee is asking for a standard deduction for a child. The amount of the deduction also does not need to be set, because next year it may be different and in this case they will come to collect applications again. Why do extra work. It is enough to receive it from the employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05/1-551).

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Claiming Double the Standard Child Deduction

Double the standard deduction is available to employees who are single parents. For the first and second children, 2,800 rubles are provided monthly, and for the third and younger children - 6,000 rubles each month.

Be careful in this case, it is important to find out whether the employee is in fact a single parent. If this is not the case, the child deduction will be increased illegally, which means there will be an underpayment of personal income tax to the budget.

An employee is considered the only parent if the second parent is no longer alive or is not included in the child’s birth certificate. The following situation is also possible - the second parent is included in the birth certificate according to the mother’s words. In this case, to confirm the right to a double deduction, you should bring a certificate from the registry office in form No. 25, which was approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274)

A sample application is presented below:

General Director of OJSC "GASPROM"
Ivanov I.I.
From cashier Nikolaeva A.A.

STATEMENT
on provision of standard deductions for personal income tax
double the amount as a single parent

Please provide me with double the standard personal income tax deduction for my first child, Nikolaev Sergei Alekseevich, born on May 25, 2014.

Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

I confirm that I have been notified that I will lose the right to double deduction as a single parent from the month of marriage.

Cashier ____________ A.A. Nikolaeva

Keep in mind that on double standard deduction for personal income tax Only unmarried persons can count. Upon marriage, an employee can receive a tax deduction only in a single amount. It does not matter whether the second spouse began to formalize parental rights to the child. Warn the employee about this and have him write it in his application for a deduction. It is recommended to warn the employee about this when he writes an application for a deduction.

Another mistake that happens is that an employee’s divorce does not mean that he has become the only parent. This clarification is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05/8-78. Therefore, divorced parents are not given a double personal income tax deduction for their child.

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Application for the other spouse to receive the right to a child deduction

The Russian Tax Code also provides for such a scenario when one of the spouses refuses his deduction in favor of his spouse and if he has income that is taxed at a 13 percent rate, which he can confirm. These conditions do not apply to unemployed parents.

Sample application:

General Director of OJSC "GASPROM"
Ivanov I.I.
from accountant Kuznetsova A.I.

STATEMENT
on provision of standard deduction
including for the second parent

I ask you to provide me with a standard personal income tax deduction for my first child, Tatyana Aleksandrovna Kuznetsova, born on May 20, 2012, starting from January 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

I am attaching to the application:

• a copy of the child's birth certificate,
• application of the spouse to waive the standard deduction for personal income tax,
• a certificate from the spouse’s work stating that he works at Planeta LLC.

Accountant _________ A.I. Kuznetsova

Let us dwell in more detail on the amount of the deduction that is due to an employee whose spouse refused the deduction. For example, the husband refused the deduction in favor of his wife. This is her first child, which means the deduction is 1,400 rubles. And the husband has two more children from his first marriage, which means his deduction will already be 3,000 rubles. Therefore, the wife’s deduction will be equal to the sum of these two deductions, namely 1400 + 3000 = 4400 rubles.

Pay attention to this

The income of the employee who wrote an application for a personal income tax deduction for a child does not exceed 280,000 rubles, and his wife has already exceeded this limit. Can he receive a deduction for his wife?

No, he can not. After all, the spouse no longer has the right to a deduction, since her income has exceeded the limit. Because spouses are one whole, they have everything together: children, including income and deductions.

An employer who provides a child's parent with a double personal income tax deduction for children must make sure that the second parent has the right to receive the deduction (his income did not exceed 280,000 rubles), but does not receive this deduction. To do this, it is necessary that the parent claiming a double deduction submits to his employer a monthly certificate from the other parent’s place of work. If the company did not require such certificates, it violated the conditions for providing a double deduction.

Note: On the need to submit monthly certificates from the second parent’s place of work, see letter from the Ministry of Finance dated March 21, 2012 No. 03-04-05/8-341.

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Application for PROPERTY DEDUCTION

It represents the portion of the amount that the employee spent on the purchase of housing by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can report it if he contacts the tax office or the accounting department of the organization in which he works.

This is the situation: an employee wants to receive a property deduction from an organization, provides a notification from the tax office that he has the right to a property deduction, and asks for it to be provided monthly. In this case, the employee must submit an application for deduction. Let's not forget that any deduction is provided only upon application! Provide him with a form similar to the one below.

Important! Make sure that the notice is issued for the current year. Because the employee must confirm his right to a specific deduction amount every year. Compare the employee’s full name with the full name in the notification, it won’t hurt, it’s better to be on the safe side. Even when he receives a deduction for his spouse (there is such a right). If the data differs, do not provide the deduction until the employee brings a correctly completed notification.

Sample application for property deduction

General Director of OJSC "GASPROM"
Ivanov I.I.
from manager Sergeev A.P.

STATEMENT
on granting a property deduction

I ask you to provide me with a property deduction for personal income tax starting from January 2014, on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation.

I am attaching to the application a notification from the Federal Tax Service No. 125 dated February 14, 2014.

Manager ___________ A.P. Sergeev

The deduction will be provided as follows. Until the employee’s income, taxed at a 13 percent rate, exceeds this amount, tax will not need to be withheld.

If you mistakenly calculated personal income tax, having already received a notification from the employee, then at the end of the year the employee retains the overpayment. Then, according to the rules, it must be returned.

If the amount of the deduction indicated in the notice is greater than the employee’s income, then in this case the employee should contact the Federal Tax Service, where they will recalculate the balance of the deduction and issue a new notice for the next year.

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