The state provides active support to people who are raising a new generation. One of the types of such assistance was the tax deduction for children, laid down by officially employed persons. Let's figure out what is the mechanism for implementing this legal norm.

What is the child tax credit

The privilege exempts a part of the income from taxation. It is given to mother and father for each baby. The nature of the personal income tax deduction depends on its type:

1. Standard deduction for children due to all parents ( pp. 4 p. 1 art. 218 Tax Code of the Russian Federation).
2. Social, reimbursement and treatment of children ( paragraph 1 of Art. 219 of the Tax Code of the Russian Federation).

Working spouses have the right to count on both privileges at the same time. They do not interfere with each other and are assigned together.

Standard tax deductions

To receive this benefit, you must meet certain requirements. The standard child deduction is for a parent who meets the following conditions:

• is an officially employed taxpayer;
• is raising a minor family member or is supporting a full-time student under the age of twenty-four.

The personal income tax benefit is valid until the employee's annual income reaches the threshold of three hundred and fifty thousand rubles. After exceeding this limit, income tax continues to be charged for the entire remaining billing period. Then the benefits are resumed.

The calculation takes into account the standard tax deduction for a child from the month in which he appeared in the family for one of the following reasons:

• the birth of a baby;
• adoption of a minor;
• conclusion of a guardianship agreement;
• registration of marriage, when the newlyweds already have minors in support.

In all of these situations, citizens can count on a privilege.

The amount of the standard tax deduction

The privilege will not be equal for all citizens. The amount of the standard tax deduction for children for a particular employee consists of several components:

1. First, the order of appearance in the family is taken into account. little man. The younger he is compared to his brothers and sisters, the greater the amount of return on him. What is important is the total number of children a couple has, and not just minors. For example, the amount of the benefit for the second child does not change even after the eldest reaches the age of majority.
2. Then the state of health of the minor is taken into account. If he has a disability group, then the amount returned will be more. So the legislator, taking into account the need for increased attention to the patient, reduces the financial burden on parents. Last changes legislation obliges the employer of the parents of such a baby to add the amount for disability to the usual child deduction, which is due upon the fact of having a dependent.
3. The employee receives a double refund after the official refusal of his spouse, who receives a salary in another place of work, from this privilege. The same is received by one parent, if the second is not alive, he is declared dead or is generally unknown. For example, when the “father” column was left empty in the documents at the request of the mother.

According to the current legislation, the deduction for one child can be equal to:

1. one thousand four hundred rubles, if this is the firstborn;
2. one thousand four hundred rubles on the second;
3. three thousand rubles - deduction for the third child and later in turn;
4. twelve thousand rubles for the natural parents of a disabled person of the first or second group, who is not yet eighteen, if he is a full-time student, the age threshold is raised to twenty-four years.
5. six thousand rubles for employees who have adopted a disabled person with any group.

All these indicators, if any, are summed up, and the accounting department receives the final amount to be paid with the employee's salary for the children he has in his upbringing.

Social tax deduction for children

Benefits for a child may concern not only the income of parents. The Federal Tax Service returns to citizens all funds within the limit spent on doctors and educational services for children. This is a social tax deduction provided to residents of the country. You can count on him by providing checks and contracts in FTS or bookkeeping at work.

IMPORTANT! The social deduction for a child is paid only to one of the parents after self-payment of the entire amount for services.

The tax returns all the money spent if the amount does not exceed the established limit of one hundred and twenty thousand rubles. in year. Wherein tax credit there should not be more personal income tax for this period.

ADVICE! If the expenses incurred are more than the parent's income tax, the benefit can be issued to his spouse.

The restrictions do not apply to cases of expensive treatment of a minor. Then the amount receivable depends on the costs and is not included in the limit.

Child care tax deduction

Officially employed citizens, having spent money on the treatment of a child under the age of eighteen,. Money is returned for expenses within the list:

• for drugs purchased independently, drugs must be included in the Government list;
• to pay for health insurance;
• for medical services, including expensive treatment;
• for a ticket to a health resort.

In addition, the state provides citizens with a child deduction under certain conditions. Unlike the standard benefit, in order to receive a medical tax credit, you must first pay for your own doctors and medicines in full, and then claim the benefit. Therefore, you should not lose sales receipts and contracts. All these documents must be submitted to the employer or the Federal Tax Service at the end of the year. After their processing and recalculation of funds, the money will go to the bank account in the near future.

IMPORTANT! The medical institution where the treatment was carried out must be located in the Russian Federation and have a license for medical activities.

You can simultaneously receive a benefit for the treatment of several children, if the total amount does not exceed the established threshold.

For education

If the mother or father pays for the education of the child, they are also entitled to a refund of the salary tax. Thus, the state compensates the expenses of the spouses for the services of an educational institution that has a license for teaching activities. The student can study even on the territory foreign state, but he should not be older than twenty-four years. In addition, the privilege is only for full-time education.

IMPORTANT! Payment receipts must be signed by the person receiving the benefit, not by the student.

You can receive compensation in the form of a monthly increase in wages. The total amount of reimbursement of tuition fees for children should not exceed fifty thousand rubles.

How to get a deduction for a child

To receive a child deduction, you must apply for a benefit in one of the following ways:

• through the accounting department of the employer;
• submission of documents directly to the Federal Tax Service.

Since salary is usually the main official income, you can get a standard tax deduction for a child through the accounting department at the place of employment. Everything must be brought there. Required documents, and the specialists themselves will draw up everything and recalculate the salary. This is very convenient for a working parent.

If we are talking about social return, then the documents for its registration are accepted by both the employer and the Federal Tax Service. Choosing suitable option, you need to focus on your interests based on the characteristics of each method. If you contact the FTS, then:

• You will have to fill out a tax return yourself, which can be difficult if you do not have experience in this.
• The tax deduction is calculated once at the end of the year and is provided at a time. After all checks, the amount due will be credited to the beneficiary's account within three months.
• The tax exemption is issued for previous years, if the statute of limitations has not passed.
• In case of non-receipt of any amount during the current year from the employer, you should contact the tax office.

IMPORTANT! If the deadline for applying to the employer for personal income tax compensation has passed, the documents can be attributed to the Federal Tax Service.

If you apply for a benefit through the accounting department at the place of work, then:

• If this is a social return, then you still have to visit the branch of the Federal Tax Service to take a notification confirming the right to a benefit.
• If the recipient works for more than one employer, the recipient has the right to choose where to apply for benefits.
• After the appointment of benefits, the employee will receive a salary without deducting personal income tax on income individuals until it receives all the missing amount.

In most cases, at work, it is more convenient to issue monthly returns. If you need to receive compensation for small expenditure transactions, then the second option is more convenient. Then you can collect all the checks and bring them to the Federal Tax Service at the end of the year, and not write an application from the employer every time.

List of required documents

To receive personal income tax compensation for children, a parent must contact the employer's accounting department with the following papers:

• certificate of birth or adoption (adoption) of a new family member;
• certificate of disability, if the child is disabled;
• certificate from educational institution that the dependent is a full-time student if he is a student;
• document on registration of marriage between parents: passport or marriage registration certificate;
• writ of execution if the applicant pays alimony;
• certificate from the passport office on the composition of the family.

After that, the employer will issue a benefit, and it will begin to operate the next month.

IMPORTANT! The employee must apply for the deduction himself, otherwise the privilege will not be granted. The employer is not required to take the initiative.

To receive a social tax deduction for a child through an employer, accounting specialists are presented with:

• statement;
• a certificate from the Federal Tax Service on the right to a benefit;
• contract for services;
• payment receipts.

If the beneficiary decided to independently issue compensation to the regulatory authorities, he will have to fill out a declaration in the form of 3-NDFL and collect the same package of documents as for accounting. All this can be personally brought to the organization, sent by mail or through Personal Area on the website of the Federal Tax Service, after which the right to receive a tax deduction will be exercised.

Refund of overpaid tax

If an employee, for some reason, did not declare his right to child deductions on time and did not apply for a benefit, it is possible to return the lost funds for the past three years. To do this, you need to visit the branch of the Federal Tax Service with an application and documents:

• completed declaration;
• certificate of the amount of taxes accrued for the specified period;
• documents giving the right to compensation for past years.

After that, the refund is accrued within three months, but not before the end of the tax audit.

The mechanism for exercising the right to deduct personal income tax is quite simple, and the benefit itself reduces the fiscal burden and saves the family budget.

If you receive an official salary and you have children, then our article is very useful. After all, here we tell you what the amounts of personal income tax deductions for children in 2020 are - their amounts and limits. How is the standard tax deduction for the first, second, third and subsequent children distributed by law? Here is a table with the maximum amounts of deductions and comments.

Who is entitled to deductions for children

If there are children on the support of an employee - a tax resident of the Russian Federation, then he has the right to receive standard tax deductions for each. These deductions are allowed only for income that is subject to personal income tax at a rate of 13 percent (except for dividends).

Moreover, not only parents (including adoptive parents), but also their spouses, as well as adoptive parents, trustees and guardians, have the right to deduct for children in 2020. To receive a child deduction from the employer, you need to submit an appropriate application to the accounting department.

Children's deduction limits: table

The tax law provides for standard child tax deductions, which are shown in the table below. Here are the dimensions as of 2020 (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Compared to 2018, their amounts have not changed:

Size	Recipients	Conditions
1400 rub.	Parents and their spouses, adoptive parents, guardians, guardians, adoptive parents and their spouses	For the first and second child	All children are counted regardless of age. Standard deductions are given to parents for children under 18 years of age. But if the child is engaged in full-time education, then the age limit is moved up to 24 years (not inclusive!).
3000 rub.		For the third and every subsequent child
6000 rub.	Guardians, trustees, adoptive parents and their spouses	For each disabled child under 18 and for a full-time student of group I or II disabled from 18 to 24 years
12 000 rub.	Parents and their spouses, adoptive parents

Read also When and how to withhold alimony regarding personal income tax

The provision of the standard deduction for the 3rd and each subsequent child occurs regardless of whether the deduction is granted to the first and/or second child. Let us explain with an example: the two oldest children in the family are not entitled to deductions due to their age, and the youngest is not 18 years old. This means that a tax deduction of 3,000 rubles should be given for the last child (letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05 / 8-302).

Double deduction per child

If the parent (adoptive parent), adoptive parent, guardian or trustee is the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double the amount.

They become the only parent in the absence of the second parent, for example, for the reason (letter of the Ministry of Finance dated 03.07.2013 No. 03-04-05 / 25442):

• of death;
• recognition as missing;
• declaring him dead.

At the same time, the double deduction for the single parent is stopped from the month following the month of his marriage.

Also, a children's deduction in double size can be provided to one of the parents (adoptive parents) of their choice, if the second writes an application refusing to receive a child's personal income tax deduction (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

2020 limits

The deduction for children is set for each month of the calendar year until the taxpayer's income, taxed at a rate of 13%, has not exceeded 350,000 rubles since the beginning of the year. From the month in which the total income has become more than 350,000 rubles, the state does not provide child deductions.

The current tax legislation in 2020 in Russian Federation There are a number of standard tax deductions and tax credits.

In this article, we will talk about one of the types of tax deductions, which is a tax relief for children. In 2016, there were changes in tax legislation in terms of calculating the tax deduction for a child. It is important to remember that if a certain taxpayer, according to the law, is entitled to more than one tax deduction, then he will be given the maximum of the two possible options. But the deduction for the child (children) will be provided in any case, regardless of what tax deduction you are already using.

tax deduction for children - This is a personal income tax exemption provided to the parents of a child, depending on the number of children.

So, the right to receive a tax deduction in 2020-2021 is provided for by Art. 218 of the Tax Code of the Russian Federation.

Child tax credit

The standard child tax credit (or children, if there is more than one) is provided as a reduction in the amount of wages that are subject to personal income tax.

What does this mean? This means that you will pay income tax (personal income tax) in the amount of 13% not from the full amount of wages, but minus the standard deduction.

Attention. The tax deduction for children is provided to the employee only until his total annual income exceeds 350,000 rubles (from the beginning of the year), that is, starting from the month in which income (calculated on an accrual basis from the beginning of the year) exceeded 350,000 rubles, the tax deduction not applicable (see Article 219 of the Tax Code of the Russian Federation).

For reference. Previously, the tax was provided to working citizens for those months in which the annual income did not exceed 280,000 rubles.

Now consider the rules for determining the tax deduction for children, the amount of which depends on the number of children:

• deduction in the amount 1 400 rubles provided for the first and second child;
• deduction in the amount 3 000 rubles provided for the third and for each subsequent of the children;
• deduction in the amount 12 000 rubles is provided for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

The tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

Calculation example

Condition. Let's calculate the tax deduction for a large family with 3 children. Accrued salary (before tax) is 40,000 rubles.

1. So, for a parent raising three children, provided: 1400 rubles (for the first child) + 1400 rubles (for the second child) + 3000 rubles (for the third child) = 5800 rubles.

2. Now it is necessary to subtract the amount of the tax deduction from the accrued wages (this amount is not taxed). That is, a personal income tax of 13% will be charged not from 40,000 rubles (salary), but from 34,200 rubles (40,000 - 5,800 = 34,200).

3. Taking into account the child tax benefit, the employee will receive 35 554 rubles(13% of 34,200 = 29,754 rubles + non-taxable amount of tax - 5,800 rubles). In case of non-receipt of a tax deduction, the employee would receive 34,800 rubles, that is, 754 rubles less.

Thus, in the event of a deduction for three children, the amount of wages received in hand will be 754 rubles more.

The table below shows the amount of the tax deduction and the difference in wages depending on the number of children.

The amount of the deduction for children

number of children in the family	deduction amount	wage difference
1 child	1400	182 rubles
2 children	2800	364 rubles
3 children	5800	754 rubles
4 children	8800	1 144 rubles
5 children	11800	1 534 rubles
6 children	14800	1 924 rubles
7 children	17800	2 314 rubles
8 children	20800	2 704 rubles
9 children	23800	3 094 rubles

Important note. If the spouses have common child, but at the same time they are in a second or third marriage, and each of them has a child, then the common child, according to the law, is considered the third. Therefore, a deduction of 3,000 rubles already applies to him.

The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.

For individuals with a child outside the Russian Federation, a tax deduction is granted on the basis of documents certified by the competent authorities of the state in which the child (children) lives (live).

A double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) from receiving a tax deduction.

List of documents for obtaining a tax deduction for a child (children)

If we take into account that in order to receive most tax deductions, you must personally apply to the tax authority, then in the situation with the standard deduction for a child (children), the procedure is somewhat simpler. Tax legislation provides for an alternative possibility of obtaining a tax deduction directly at work, without contacting the tax office at the place of residence, as well as the tax office.

Getting a tax deduction at work

We offer you step by step instructions:

1. Must apply (see sample below) to your employer for a standard child tax credit(s).

2. Copies of the following documents must be attached to the written application:

• birth certificates of the child (or children), this also applies to adopted and adopted children, for such a case a copy of the adoption certificate (adoption) is provided;
• certificates of the child's disability, if any;
• certificates from the place of education of the child (subject to receipt of a deduction for a child over 18 years of age studying at an educational institution on a full-time basis);
• marriage document (marriage certificate).

3. If you are the only parent of a child (or an adoptive parent), then you must submit a number of additional photocopies of documents:

• death certificate of the other parent;
• certificates with a court decision on the recognition of the second parent as missing;
• certificates of the established form on the birth of a child, compiled from the words of the mother, supported by her personal statement;
• a document confirming that you are not officially married (copy of the corresponding page of the passport).

4. If you are a guardian or custodian, then the following set of documents is relevant for you:

• a document confirming your right to guardianship, issued by the guardianship and guardianship authority (extract from the relevant resolution);
• an agreement on the right to exercise guardianship or guardianship;
• an agreement on the right to exercise guardianship over a child under 18 years of age;
• foster family contract.

When forming a complete package of documents, according to the above features, the application must be addressed directly to the employer.

The project "Personal rights.ru" has prepared a sample application to the employer for the employee to receive a tax deduction

Sample application for tax refund for children

Director LLC "Personal rights"

(indicate the name of the employer)

from Ivanov Ivan Ivanovich

(Full name of the taxpayer)

residing at: Moscow city,

Voroshilov Ave., 35, apt. 225

Application for a tax deduction for children

In accordance with sub. 2, 4, paragraph 1 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 on my children:

Ivanov Artem Ivanovich born on February 1, 2007;

Ivanova Kirilla Ivanovich born on 03.04.2009;

Ivanova Maria Ivanovna born on 06/05/2011.

Application:

Copies of birth certificates - 3 sheets.

Date ___________ Signature ______________ /Ivanov I.I. /

Tax deduction for children in the tax office

Sometimes there are situations when the standard tax deduction for the child (children) is not provided by the employer or is not provided in full, but this does not cancel your right to receive it in full. In this case, you need to apply directly to the tax office at the place of residence, while submitting the following documents:

The term for the tax authority to make a decision on the refund of overpaid tax is approximately 4 months, 3 of which are allotted for conducting a desk audit and another 1 month is provided for crediting funds to the applicant's personal account. It should be remembered that when submitting a package of documents, you must have with you, in addition to copies, the originals of all documents (they may be requested by a tax officer for verification).

In addition, when submitting tax return in the form of 3-NDFL for a tax refund, you must also submit a written application. This can be done either simultaneously with the filing of the declaration, or at the end of the desk audit.

Prepared by "Personal rights.ru"

The Prosecutor's Office of the Omsk Region has prepared detailed explanations on the issues of obtaining social and property tax deductions.

Features of providing a standard tax deduction for a child to an employee: documents for providing a standard deduction for a child - read the article.

Question: What documents are required to provide an employee with a standard child tax credit? Which of the documents must be requested again at the start of the new year to confirm the right to a deduction? Situations: - the child does not go to kindergarten yet, - the child goes to kindergarten, - the child goes to school, child studies at the institute, - the child is registered with parent, child not registered with the parent (for example, the father is registered at a different address), the parents are divorced (documents for the mother, documents for the father). In what case is a certificate from the housing and communal service about the cohabitation of the child with the parent required?

Answer: The list of documents required for the submission of standard personal income tax deductions is given in the directory. A certificate of cohabitation is needed in all these cases, however, even in its absence, a standard deduction can be provided.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

The rationale for this position is given below in the materials of the System Glavbukh

What documents do I need to submit to receive standard tax deductions?

Statement

Situation: from what period can an employee be granted 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.

Standard personal income tax deductions can be provided to employees on the basis of their applications and documents confirming the right to a deduction (). At the same time, standard deductions are provided for each month of the tax period until the employee loses the right to it (subparagraph , and paragraph 1 of article 218 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not establish a relationship between an employee's right to a standard deduction and the month in which an application for its provision was submitted. The deadline for filing such applications is also not established by the tax legislation. Therefore, if the documents submitted by the employee confirm that he was entitled to the deduction from the beginning of the year, the organization can reduce it tax base for personal income tax since January. Regardless of the month in which the employee applied for the deduction. * Similar explanations are contained 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 the recalculation of the tax base, an employee experiences an overpayment of personal income tax, he will need to return the excess amount of tax withheld in the manner prescribed by the Tax Code of the Russian Federation.

Help on form 2-NDFL

In some cases, in order to provide a standard deduction, certificates in the form 2-NDFL from the employee's previous place of work are required. Require such certificates if the employee did not start working from the first month of the year and claims tax deductions for the child * (). For the possibility of providing standard deductions in the absence of certificates in the form 2-NDFL, see Who provides standard tax deductions.

Documents for a child

Other documents

In some cases, other documents may be required. For example, in order to provide a deduction to a spouse who is not a parent or guardian of a child, a statement from the mother or father of the child is required that the spouse is involved in providing for it * (letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-04-05 / 8- 209).

Detailed list of documents required to provide standard tax deductions in different situations, is shown in the table.

Notarial certification of copies

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

The size and conditions for applying standard tax deductions for personal income tax

The amount of the standard tax deduction for each month	Categories of citizens to which the deduction applies	Documents required for the deduction	Features of the provision
1400 rub. for first and second child 3000 for the third and each subsequent child	- each of the parents (including divorced, legally or civilly married, never married); - spouse (stepfather) or spouse (stepmother) of the parent; - each of the guardians, trustees, adoptive parents (if there are several of them); - each of the adoptive parents (if there are two of them); - the spouse (wife) of the adoptive parent (if a healthy child is supported by them) (paragraphs 7-10, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)	A copy of the child's birth certificate and documents confirming the right to receive a deduction, in particular: - a certificate from an educational institution stating that the child is a full-time student, graduate student, intern, intern, cadet or student (if the child is between 18 and 24 years old); - a copy of the marriage certificate (for the spouse of the parent, foster parent); - a copy of the divorce certificate (for divorced parents who support the child); - a certificate from the housing and communal services on the cohabitation of the child with the parent; - a copy of the writ of execution (court order) on the recovery of alimony or a notarized agreement on the payment of alimony; - documents confirming the payment of alimony; - a copy of the agreement on the transfer of the child to be raised in a family (for foster parents, spouse of the foster parent); - an extract from the decision on the establishment of guardianship or guardianship over the child (for the guardian, trustee); - an extract from the court decision on the adoption of a child (for adoptive parents); - statement of the parent of the child about the participation of his spouse in providing for the child (may be required if the spouse is neither the parent of the child nor his guardian); - certificate in the form 2-NDFL	The deduction is made for each child (ward): - under the age of 18; - a full-time student (graduate student, intern, intern, cadet or student) up to 24 years Valid until the month in which income (taxable at a rate of 13%), calculated on an accrual basis, does not exceed 280,000 rubles. From the month in which the income exceeds 280,000 rubles, the deduction is not provided
3000 rub. for every child with a disability		Additionally provided: - certificate confirming the fact of disability (group)	The document is submitted if the child is disabled
Double deduction: - 2800 rub. for the first and second child; - 6000 rub. for the third and subsequent child	- single parent (including adoptive), guardian or trustee, adoptive parent (if he is one) healthy child(paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)	To receive a double deduction, in addition to the main set of documents, a citizen must additionally submit: - for widows (widowers) death certificate of the spouse; - a copy of the passport certifying that the parent is not married; - a copy of the child's birth certificate (form No. 25); - notification of the absence of a civil status record (form No. 35, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); - an extract from the court decision on recognizing the second parent as missing (if there is no information about where he is during the year, -) or deceased (if there is no such information for five years -);	Documents confirm the absence second parent (including adoptive)
	- one of the parents (including adoptive ones) who receives a deduction for a healthy child for the other parent (with his consent) (paragraphs 7-10 and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30 July 2009 No. 03-04-06-01/199, July 23, 2009 No. 03-04-06-01/183)	- an extract from the decision on the establishment of guardianship or guardianship over the child (for the guardian, trustee); - extract from the court decision on the adoption of a child (for adoptive parents)	Granting a deduction to a single parent (including a foster parent) is terminated from the month following the month of his marriage
		- statement of the second parent about the refusal of the deduction at the place of work; - the second copy of the application for refusal of the deduction at the place of work (with a mark tax agent the parent who refused the deduction); - a certificate from the place of work of the second parent that he has the right to a deduction, but the deduction is not provided; - certificate in the form 2-NDFL	The document must certify that the body guardianship and guardianship assigned to the child sole guardian or sole trustee
6000 rub. for every child with a disability	- single parent (including adoptive parent), guardian or trustee, adoptive parent (if he is alone) of a disabled child (paragraph and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)	To receive a double deduction for each disabled child, a citizen must additionally submit a certificate confirming the fact of the disability (group)
	- one of the parents (including adoptive ones) receiving a deduction for a disabled child for the other parent (paragraph and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 23, 2009 No. 03- 04-06-01/183)

How to Claim a Standard Child Tax Credit

If an employee (tax resident) has children, then he is entitled to receive standard tax deductions.*

Deductions

Provide deductions in the amount of: *

• 1400 rub. per month - for the first child;
• 1400 rub. per month - for the second child;
• 3000 rub. per month - for the third and each subsequent child;
• 3000 rub. per month - for each disabled child under the age of 18;
• 3000 rub. per month - for each disabled child of group I or II under the age of 24, if the child is a full-time student (student, graduate student, intern, intern).

Standard deductions in the amount of 3000 rubles. per month, provided for disabled children, are provided regardless of the account of the disabled child. For example, if there are two children, the first of whom is recognized as disabled, deductions are provided in the amount of 3,000 rubles. for the first child and 1400 rubles. - on the second. Tax deductions are not cumulative. That is, if the third child is recognized as disabled, then the deductions in the amount of 3,000 rubles provided for the third child and separately for the disabled child do not add up. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 19, 2012 No. 03-04-06 / 8-10 and the Federal Tax Service of Russia dated September 19, 2012 No. ED-4-3 / 15566.

Provide a deduction for each child to each parent, spouse of a parent, guardian (guardian), adoptive parent, as well as to a foster parent, spouse (wife) of a foster parent.*

Right of deduction

Standard tax deductions for a child can only be granted to employees who are tax residents of Russia, and only in relation to income subject to personal income tax at a rate of 13 percent. * Do not provide standard deductions to non-residents, regardless of the tax rate at which their income is taxed (including specialists). This is because standard deductions reduce the tax base only on income tax rate for which it is established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (). And the effect of this clause does not apply to non-residents (they include clause 3 of article 224 of the Tax Code of the Russian Federation).

Situation: is it necessary to provide a standard tax deduction for a child if the employee married his mother, but he did not adopt this child.

Situation: whether it is necessary to provide the employee with a standard deduction for a child who lives separately (registered at a different place of residence) (mod = 112, id = 55555)

Yes need.

Parents are entitled to standard tax deductions for children who are in their care (paragraphs 1-12, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). The form and degree of participation of each of the parents in providing for the child for the purposes of applying the deduction for personal income tax not defined by law. According to family law, the parents determine the order of maintenance of the child and the place of his residence independently. However, the obligation to provide for the child does not depend on his actual place of residence (registration).* This follows from paragraph 1 of Article 80 of the Family Code of the Russian Federation.

Thus, subject to the fulfillment of other conditions provided for by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the employee has the right to use the standard deduction for a child who lives separately or is registered in another place of residence. For example, if a father pays support for his estranged child, all he needs to provide proof of support payments is to receive the standard deduction.*

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated October 11, 2012 No. 03-04-05 / 8-1179 and dated May 11, 2012 No. 03-04-05 / 8-629.

Deduction period

Start providing the deduction from the month in which the child was born (was adopted or taken under guardianship). As a general rule, the deduction is granted until the end of the calendar year in which the child reaches 18 years of age. The exception is deductions for children who are full-time students, graduate students, residents, interns, students or cadets. In these cases, the right to the deduction is retained until the child turns 24. * It does not matter in which country the student is studying: in Russia or abroad (letter of the Ministry of Finance of Russia dated April 15, 2011 No. 03-04- 05/5-263). After the child turns 24, the right to the deduction is permanently lost.

This procedure is provided for in paragraphs and From the recommendation Is it necessary to apply CCP when issuing, receiving and repaying a loan

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30.01.2017

We will tell you what deductions are due to working parents, how to get them and how much you can count on.

The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of the legally earned money that goes to pay personal income tax. MoneyMan told what rules apply for the “children's” deduction.

Conditions for the withdrawal

Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time student of the magistracy. Svetlana's employer withholds 13% of personal income tax from her salary, which is 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.

In which case you can get a deduction

Deductions for children are classified as standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, custodians and adoptive parents who have one or more children are entitled to receive them.

The deduction is given if the child is under 18 years of age or if the child is a full-time student. At the same time, the deduction is also due for those months when students had an academic leave.

Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.

Deduction amount

The following deductions have been established:

1 400 rub. - for 1 child;
1 400 rub. - for the 2nd child;
3 000 rub. - for the 3rd and subsequent children.

Also for every child with a disability up to 18 years of age or a disabled student of group I or II of the day form of education up to the age of 24 years provided deduction in the amount:

12 000 rub. - for parents and adoptive parents;
6 000 rub. - for guardians, trustees and adoptive parents.

Family Svetlana has three children:

The first child is Sergey (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for which a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.

In total, the amount of the monthly deduction for her will be 5 800 rub. (1 400 rub. + 1 400 rub. + 3 000 rub.). With it in mind the tax base Svetlana (that is, the amount of wages from which a 13% tax will be calculated) will be equal to 34,200 rubles. ( 40 000 rub. - 5 800 rubles.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( 34 200 rub. × 13%). As a result, the family will receive 35 554 rubles. (40 000 rub. - 4 446 rubles.).

Without deductions, the taxable base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (40,000 rubles × 13%). In this case, the amount of hands that Svetlana receives is equal to 34 800 rub.(40,000 rubles - 5,200 rubles).
Tax deductions save Svetlana 754 rub. (RUB 35,554 - 34,800 rubles.) per month.

Income limit

The deduction is given until the taxpayer's total income since the beginning of the year reaches the mark of 350 000 rub. In the month when the taxable income, calculated on an accrual basis, has taken on a value greater than the established limit, the deduction ceases to be provided. And then, until the end of the year, the citizen will not have the right to use it, but next year this right will be activated again.

Suppose that since January 2016, the Family receives "children's" deductions. Since her monthly income is 40,000 rubles, they will be provided to her only until August inclusive, because in September her total income will be 360 ​​thousand rubles, which is more than the established limit. It turns out that for the year, thanks to the deductions, Svetlana will save RUB 6,032 (8 months × 754 rub.).

Child Restrictions

The deduction is granted before the end of the year and terminates from January of the following year if:

The child is dead;
the child is 18 years old and has not become a full-time student;
a child who is in full-time education is 24 years old;
terminated the agreement on the transfer of the child to be raised in a family.

For example, the only son of a citizen in April 2016 turned 18 years old. The offspring decided not to waste time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive a deduction in the amount of 1,400 rubles, even though his son has already reached the age of 18. The citizen will lose the right to deduction from January 2017.

double deductible

The deduction is due to each parent, even if they are separated, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.

The family and her husband consulted and decided that it was better for Svetlana to receive both deductions, after which her husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11 600 rub. (5 800 rub. ×2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40 000 rub. - 11,600 rubles.), and is 3 692 rub. With double deductions in hand, the Family will receive RUB 36,308 (40 000 rub. — 3 692 rubles.) .

The state also provides a double deduction to a single natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be granted the usual "single" deduction.

How to get a deduction for children

Svetlana Semeynaya has calculated her deduction, but in order to receive it, she must contact her employer.
To do this, she will need the following documents:

Application for a deduction;
birth certificate of each of the children;
a certificate from the educational institution stating that the child is studying full-time. It will come in handy when the deduction is issued for a child over 18 years old;
form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.

Further, the employer will perform all the necessary actions on his own, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Note that you can apply in the same month when the newborn was born.

If during the tax period the deductions were not received in full or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting the tax office after the current tax period.
Here is a package of documents:

Declarations in the form 3-NDFL;
certificates 2-NDFL;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for the refund of overpaid tax.

You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on the deduction. Then within 10 days decision notify the taxpayer. If an application for a tax refund is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account indicated in it.