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Tax deduction for a child through the tax office. Income tax on wages if there is a child: what benefits and how to calculate

In this article we will talk about personal income tax deductions for child support in 2019. Officials did not make changes to the procedure for providing deductions for 2018.

Who receives child benefits?

Employees who are parents and their spouses, adoptive parents and their spouses, guardians or trustees of children are entitled to children's personal income tax deductions. Deductions are provided for each child under the age of 18 and for each full-time student (graduate student, resident, student, intern, cadet) under the age of 24.

In the case of students, deductions are provided only during the period of study of children (the period of study also includes academic leave, issued in the prescribed manner). If the child completed his studies before reaching 24 years of age, then from the month following the month of graduation, the deduction is no longer provided (letter of the Ministry of Finance of Russia dated November 7, 2012 No. 03-04-05/8-1252, dated October 12, 2010 No. 03-04 -05/7-617).

Every parent (including adopted parents) has the right to a “children’s” deduction. By agreement of the parents, a double deduction may be provided to one of them. In such a situation, one of the parents must refuse the deduction (this fact must be confirmed by a statement).

Controversial situations arise during divorce:

  • The parent with whom the child remains has an unconditional right to the deduction;
  • another parent has the right to a deduction only if he pays child support;
  • If the parent with whom the child remains remarries, his new spouse also has the right to deduction;
  • children born into the families of new spouses are added to the children who were before the marriage. Those. if you have two children and the appearance of another baby in new family, a deduction will be provided for him as for a third child.

Amounts of deductions for children in 2019

In 2019, deductions are due for the first and second children in the amount of 1400 rubles. For the third and each subsequent child - 3000 rubles. For a disabled child - 12,000 rubles parents, adoptive parents and their spouses and 6,000 rubles guardians and trustees. Also for a disabled child of group I or II who is studying full-time in a university or secondary educational institution, graduate school, residency, internship, up to 24 years of age, a deduction is provided in the amount 6,000 rubles.

Single parents (adoptive parents, guardians, trustees) have the right to double the amount of “children’s” deductions. If this parent marries, deductions will again be provided at a single rate from the month following the month of marriage.

In 2019, deductions for children are provided only as long as while the employee's income since the beginning of the year will not exceed 350,000 rubles . Starting from the month when his income exceeds the specified amount, the provision of these deductions ceases. Payments not subject to personal income tax are not taken into account as income when providing standard deductions.

Example of calculating deduction for a child

An employee of the organization, Ivan Petrov, is the parent of a minor child. He is provided with a standard deduction of 1,400 rubles. Petrov got a job with the organization in April. His income from his previous place of work from January to March was 75,000 rubles.

Petrov's salary is set at 40,000 rubles. per month, which means in this case his income will exceed 350,000 rubles in October (including income for previous place work). From April to September he is provided with a deduction in the amount of 1,400 rubles, but from October this deduction is not provided.

How the amount of the deduction depends on the number of children

When determining the amount of deduction, it is taken into account total quantity children. That is, the first child is the oldest in age, regardless of whether a deduction is provided for him or not. The order of children is determined in chronological order by date of birth (letters of the Ministry of Finance of Russia dated November 8, 2012 No. 03-04-05/8-1257, dated April 3, 2012 No. 03-04-06/8-96). The amounts of deductions for disabled children are summed up with regular deductions depending on the child’s priority (clause 14 of the Review, approved by the Presidium Supreme Court RF October 21, 2015, letter of the Ministry of Finance of Russia dated March 20, 2017 No. 03-04-06/15803).

Example of calculating deduction for children

An employee of the organization, Maria Sidorova, is the parent of three children aged 25, 15 and 10 years. Deductions will be provided to her as follows:

  • for the first child aged 25 years - no deduction is provided;
  • for a second child aged 15 years - a deduction of 1,400 rubles;
  • for a third disabled child aged 12 years - a deduction of 3,000 + 12,000 rubles.

Calculate personal income tax automatically in the online service Kontur.Accounting. Here you can keep records, calculate salaries and send reports.

The Tax Code establishes that each employee is obliged to transfer part of his earnings to the budget as tax. It is called personal income tax, and the obligation to calculate and withhold it rests with the employer. Upon application, an employee may be provided with a standard tax deduction for children in 2019. Their sizes and calculation rules have not changed compared to previous times.

This benefit should be established for every employee who has children under the age of 18. If they are studying in higher institution and have the status of cadets, graduate students, students, residents, then the period for obtaining benefits for them is extended to 24 years.

You must stop using the deduction starting from the month following the month you stop studying. True, in a situation with education there is an exception - if the child gets married. In addition, the deduction is accrued not only on own child, but also for those adopted or in care.

At its core, a deduction is an amount fixed by law by which the personal income tax base is reduced at a rate of 13%. All other incomes that fall under other rates (9%, 30%, etc.) are not subject to benefits.

The deduction is used incrementally from the beginning of the tax period (year). However, the Tax Code sets a limit on income received, after which the deduction ceases to be valid. In 2017, it did not change, and everything was also set in the amount of 350,000 rubles. This restriction means that from the month in which the employee’s earnings reached the specified amount, the benefit is canceled.

Attention! The Tax Code provides for the possibility for the second parent to double the benefits if the first parent is absent. This means death or recognition of him as missing. You must provide documents confirming this status.

However, once a parent who was classified as single remarries, he or she automatically loses the double benefit. But if the marriage is dissolved again in the future, then you can again obtain the right to double benefits, but only under one condition - during the marriage, the child was not adopted by the second parent.

You can also renounce your benefit in favor of doubling it for the second parent. This opportunity can be used if one of the parents has at the moment no income. The one who makes the refusal must put it in writing, and also take a certificate from his workplace stating that he is not currently using the benefit.

However, it is impossible to issue a refusal in the following cases:

  • The parent who wants to refuse is not employed at the time of refusal;
  • Is on maternity leave or maternity leave;
  • Registered with the employment center.

Attention! The accountant must be extremely careful when determining the right to benefits for divorced parents. They can only be provided in a situation where the parent actually participates in financing the child. For example, this can be confirmed by a document confirming the transfer of alimony.

Amount of child deduction in 2019

The child tax deduction in 2018 is still determined in the Tax Code and is provided under the same conditions as before. No changes have been made in this area.

When determining the total deduction indicator, you need to take into account total number children of an employee whose income is taxed. Important has the order in which children were born. This means that when the eldest child becomes an adult and loses benefits, all younger children continue to receive their benefits in the same amount. The amount of benefits cannot be recalculated.

For example, an employee has 3 children. The eldest turned 18 and lost benefits. However, the amount of 1,400 rubles will still be provided for the middle child, and 3,000 rubles for the youngest child.

Benefits for children are set in the following amounts:

  • 1400 rubles - for the child who was born first (code 126).
  • 1400 rubles - for a child born second (code 127).
  • 3000 rubles - for the third born child and all subsequent ones (code 128).
  • 12,000 rubles – deduction for a disabled child of the 1st or 2nd group (code 129).

Attention! However, for the benefit for a disabled person, it matters whether the child is his own child or adopted. In the second case, the deduction is reduced to 6,000 rubles. If parents received a benefit for a disabled person, then it was previously prohibited to add it with the standard deduction. Now the Ministry of Finance has determined in letter No. 03-04-06/15803 dated March 20, 2017 that such deductions can still be summed up.

For example, the child is the third in the family and has a disability. Parents will now be entitled to a deduction in the amount of 12,000 + 3,000 = 15,000 rubles.

The standard deduction only applies until the employee's income reaches a certain limit. After this, from the month of excess, he is deprived of this right. The maximum amount of deductions per child in 2018 has not changed compared to previous years.

Limits on the use of the child deduction:

2017 2018 2019
RUB 350,000.00 RUB 350,000.00 RUB 350,000.00

Examples of applying the deduction for children

For one child

The employee receives a salary of 36 thousand rubles per month and she has one child. The calculation will be as follows (36,000 -1,400)*13% = 4,498 rubles, without applying the deduction she will pay 4,680 rubles in personal income tax. Thus, the savings will be 182 rubles per month and 1638 rubles per year. But the lower the level wages, the stronger the effect of applying the deduction.

Deduction per child
Month Personal income tax, without deduction, rubles Savings, rubles
January 36 000 4 680 4 498 182
February 36 000 4 680 4 498 182
March 36 000 4 680 4 498 182
April 36 000 4 680 4 498 182
May 36 000 4 680 4 498 182
June 36 000 4 680 4 498 182
July 36 000 4 680 4 498 182
August 36 000 4 680 4 498 182
September 36 000 4 680 4 498 182
October 4 680 4 680 –
November 36 000 4 680 4 680 –
December 36 000 4 680 4 680 –
Total 432 000 56 160 54 522 1638

For three children

If there are three children in a family, then the first two are entitled to a deduction of 1,400 rubles, and the third - 3,000, in total the tax base can be reduced by 5,800. We get (36,000 – 5800)*13% = 3926. Without deductions, the tax would be 4,680 rubles. The savings per month is 754 rubles, and for the year 6,786 rubles.

Deduction for three children
Month Cumulative income, rubles Personal income tax, without deduction, rubles Personal income tax, without deduction, rubles Savings, rubles
January 36 000 4 680 3 926 754
February 36 000 4 680 3 926 754
March 36 000 4 680 3 926 754
April 36 000 4 680 3 926 754
May 36 000 4 680 3 926 754
June 36 000 4 680 3 926 754
July 36 000 4 680 3 926 754
August 36 000 4 680 3 926 754
September 36 000 4 680 3 926 754
October 36,000 (income exceeded base limit) 4 680 4 680 –
November 36 000 4 680 4 680 –
December 36 000 4 680 4 680 –
Total 432 000 56 160 49 374 6 786

For one disabled child

If there is a disabled child in the family, then the amount of the deduction will be larger - 12,000 rubles if he is his own child and not adopted, plus 1,400 standard deduction. In this case, we will receive (36,000 – 12,000-1,400)*13% = 2,938 rubles of income tax. Without applying the deduction it would be 4,680 rubles. The savings per month are already 1,742 rubles, and over the year it will be 15,678 rubles.

Deduction for a disabled child
Month Cumulative income, rubles Personal income tax, without deduction, rubles Personal income tax, without deduction, rubles Savings, rubles
January 36 000 4 680 2 938 1 742
February 36 000 4 680 2 938 1 742
March 36 000 4 680 2 938 1 742
April 36 000 4 680 2 938 1 742
May 36 000 4 680 2 938 1 742
June 36 000 4 680 2 938 1 742
July 36 000 4 680 2 938 1 742
August 36 000 4 680 2 938 1 742
September 36 000 4 680 2 938 1 742
October 36,000 (income exceeded base limit) 4 680 4 680 –
November 36 000 4 680 4 680 –
December 36 000 4 680 4 680 –
Total 432 000 56 160 42 120 15 678

Attention! If an employee has purchased housing, then he has the right to return the income taxes paid to the state by submitting a declaration 3-NFD to receive a property deduction.

How to get a child tax deduction in 2019 from an employer

If a citizen is employed and works according to , then the easiest way for him to get a deduction directly from his employer.

To do this, the following documents are transferred to the accounting department to the responsible person:

  • . It is registered in the accounting department in the name of the director;
  • A copy of the document that confirms the right to receive a deduction (a copy of the child’s certificate or adoption certificate);
  • Marriage document (copy of certificate, copy of page from passport with stamp);
  • If a deduction is requested for a disabled child - a corresponding certificate;
  • If the child is studying full-time, a certificate from the university. The Ministry of Finance determined that it does not matter geographical location institutions - a child can receive education both in Russia and abroad. In addition, a deduction is provided when studying on a paid basis.

If a single parent or guardian receives the deduction, he must also include in the package of documents:

  • A copy of the document on the death of the second parent, a certificate recognizing him as missing, etc.;
  • Certificate No. 25 to confirm the status of a single mother;
  • Confirmation that the single parent has not registered a new marriage.

An accountant usually provides a ready-made template for an application for a child deduction. The employee only needs to enter the total number of children and the requested deduction amount.

Important! It must be remembered that if an employee works not only in his organization at his main place, but also part-time, then he has the right to take advantage of the deduction only for his main job.

How to get a tax deduction for a child in 2019 through the tax office

Sometimes a situation arises that an employee cannot take full advantage of the deductions that are due to his children. This could be, for example, due to an accountant's mistake.

In this situation, it is still possible to receive a deduction. Only the employee will need to independently prepare the necessary package of forms and apply to the tax office with them. This body reviews them and then returns the excessively withheld amount of personal income tax. However, this can only be done after the next calendar year has ended.

It is very important to pay increased attention to prepare documents. They must not contain errors. In addition, if the package contains copies, then upon delivery you will need to show the originals to the inspector.

The full package of documents for deduction includes:

  • Form 3-NDFL. It is filled out for the year when the employee either did not take advantage of the deduction at all or was not provided in full. You can fill out this form manually on a printed form, or print it out on a computer, use special programs, Internet sites;
  • The document that establishes the benefit is a copy of the birth certificate or adoption certificate;
  • Application for transfer of excess tax to a bank account with its full details;
  • Certificates in 2-NDFL format from all organizations where the applicant worked in the specified year;
  • A copy of the first and second pages from the applicant’s passport.

Documents can be delivered in person or sent by mail. However, a deadline has been set for this - until April 30 of the current year. After submitting the forms to the inspector, he must complete the verification procedure within three months.

Attention! Further, he is given another 10 days to inform the applicant about the results of the review. If it was decided to make a return, the funds will be credited according to the details from the application within one month.

Social tax benefits

The Tax Code establishes a strict list of social deductions that a citizen can use. However, in fact, you can only receive it after the tax has been paid and the necessary expenses have been made.

Such expenses include:

  • Contributions in the form of donations and for charitable purposes;
  • Tuition fees;
  • Receipt medical services or purchase of drugs;
  • Transfer of voluntary contributions to non-state pension funds;
  • Additional payments for the insurance component of the pension;
  • Payment for an independent assessment of your qualifications.

For each deduction, the conditions for its receipt are established (list of documents, maximum return amount, etc.).

What if parents are divorced

Some experts believe that if the parents are divorced, then the one with whom the child is may qualify for a double deduction. However, this is not true. A double deduction means that the child does not have a second parent, and this situation does not arise during a divorce.

This position was voiced by the Ministry of Finance in its letter dated May 12, 2017. It explains that the concept of “sole parent” means his complete absence due to death, missing, declared dead, etc.

In a divorce, both parents are healthy. Therefore, each of them has the right to apply for a standard deduction. However, the one who lives separately must provide confirmation that he is participating in the maintenance of the child. This usually involves paying alimony. Thus, when submitting documents, you must provide a copy of the child’s certificate and a document confirming the payment of child support.

At the same time, the second parent has the right to refuse his deduction in favor of the first. Then the latter will, in fact, receive a double deduction.

The word deduction, first of all, evokes an association with the concepts of “withdrawal” and “withdrawal”. After all, tax deductions are an accounting term, and it is accountants who withdraw the tax amount from wages.

However, a tax deduction implies precisely a decrease in taxable income with a decrease in the amount withdrawn. That is why this deduction means nothing more than an increase for the employee.

What is the child tax credit and who can count on it?

Currently in Russia there are three types of such deduction:

  1. Standard deduction.
  2. Social tax deduction.
  3. Property deduction.

The following important points should be carefully considered:

  • Both parents are entitled to this benefit;
  • the deduction can be provided both at the workplace and through the tax service;
  • the amount of the deduction varies depending on the type of child and the number of children, regardless of age, however, if the child is eighteen years old, the benefit is not due;
  • the order of children is determined chronologically by date of birth;
  • if parents do not take advantage of the benefit on time, a recalculation and refund of funds is possible;
  • if the income of the mother or father, calculated as an increasing total from the beginning of the reporting tax period, reaches 350,000 rubles, then no further deduction will be made;
  • The deduction can be provided to one of the parents in double the amount if the second parent or guardian refuses the deduction.

However, it is impossible to refuse the described deduction in favor of your husband or wife in the following cases:

  • the mother or father in whose favor the refusal is made is not working;
  • the mother is on maternity leave;
  • the mother is on leave provided by the employer to care for a child over one and a half years old;
  • the mother or father is registered with the Employment Center.

Documents required for registration

To receive a tax deduction you will be asked to provide the following documents:

  • Tax return form 3-NDFL. The original declaration is submitted to the Federal Tax Service.
  • Passport (or substitute document). Copies of pages of a civil passport with basic information, as well as registration, are submitted to the Federal Tax Service.
  • Document on income in form 2-NDFL. This document may be issued by your employer. The original document 2-NDFL is submitted to the Federal Tax Service. If during the billing period you were employed in several jobs, you will have to provide certificates for each.
  • An application for the return of a deduction with the details of your account to which the accrual should be made is submitted in the original to the Federal Tax Service.
  • A training agreement indicating its cost. A copy certified by the parties is submitted to the Federal Tax Service. If the price has increased during the course of training, it is required to provide an addendum to the contract that records this.
  • A license of an educational institution, which records its status. A certified copy is provided to the Federal Tax Service. If the contract specifies a license number educational institution, a copy of the license is not required.
  • Document confirming payment. The Federal Tax Service is required to submit copies of cash receipts, receipts, payment orders or cash receipt orders, certified by the seal and signature of the responsible person.

If you need to get tax deduction for child education, you will be asked for the following additional documents:

  • photocopies of children's birth certificates;
  • a marriage certificate between the parents, in the event that the deduction for the child’s education is received by a parent other than the one who issues it.

If necessary, issue tax deduction for brother or sister, you should additionally provide:

  • certified copies of your birth certificate.
  • certified copies of brother or sister's certificates.
  • certified responsible person institution, a copy of the document confirming that the child is a full-time student, if this is not indicated in the contract. The original document is submitted to the Federal Tax Service.

If you need to apply for a tax deduction for the education of a child receiving education abroad, you must additionally provide notarized documents from the educational institution, translated into Russian.

Please note that if it is important for you to receive your deduction on time, contact the tax service with an exclusively complete package of documents.

Learn more about tuition payments in the following video:

Process of registration of deduction

In order not to collect documents anew every year, when filling out an application, you should not indicate the period for which a tax deduction is required, as well as its size, since it may change every year (Letter of the Ministry of Finance of Russia No. 03-04-05/1–551 ).

If you are late in filing your deduction, you must provide all documents for the required period. In this case, you will be compensated next period— to do this, just contact the Federal Tax Service at your place of residence. If the year is over, you will no longer be able to receive a deduction.

When can the child benefit amount be doubled?

One of the child’s parents or guardians can receive a double deduction; for this, it is enough for the second parent (father or mother) to write a waiver of the deduction. The party refusing the deduction must necessarily have income subject to personal income tax in the reporting period. The original application is submitted to the tax service.

A document on income received in form 2-NDFL must be submitted every month in case of receiving double deductions.

Documents for registration of double deduction are supplemented by the following list:

  • application by the recipient of the deduction to provide the latter in double the amount;
  • an application by a parent or guardian to waive deductions in favor of the other parent or guardian;
  • a certificate with information about the income of the parent who refused the deduction, in form 2-NDFL.

About deduction amounts

The deduction for children is paid monthly when the taxpayer’s income, calculated as an increasing total from the beginning of the tax period of the current year, exceeds 350,000 rubles.

  • For the first child, the deduction will be 1,400 rubles (code 114);
  • The deduction for the second child will also be 1,400 rubles. (code 115);
  • For the third and further – 3000 rubles. (code 116);
  • For a disabled child, the deduction will be 12,000 rubles. and 6000 rub. for parents or adoptive parents and guardians or trustees, respectively (code 117).

At the same time, the other parent or guardian of the child may receive the same tax compensation if during the reporting period he had income that is taxed.

According to subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of Russia, the child deduction for a child with a disability is paid in an increased amount, regardless of what kind of child he is in the family.

In this case, there is one caveat: a deduction of 12,000 rubles is accrued to parents only if the child, being a graduate student, student, intern or resident, has a 1st or 2nd group of disability. It is also important that payment for a child with a disability is not combined with the regular child deduction. That is, if a child who is disabled is the second in the family, the parent will receive only 12,000 rubles, and not 12,000 rubles. + 1400 rubles, as one might assume.

Deduction example

As an example, let's look at this life situation. In Ivanova S.I. there are four children: 17, 14, 7 and 4 years old. Her salary is seventy thousand rubles.

Ivanova S.I. goes to the employer, to whom he submits a written application for a tax deduction from wages for all children. For the first two children the amount will be 1,400 rubles each, and the third and fourth will cost 3,000 rubles per month for each. Using mathematical calculations, we obtain a monthly amount of 8800 rubles.

This amount of money will be withdrawn from S.I. Ivanova. from January to April, since it is during these four months that the citizen’s income will be two hundred eighty thousand.

And thus, every month with Ivanova S.I. income tax will be withheld individuals(NDFL) from the amount of sixty-one thousand two hundred rubles (70,000 – 8800 = 61,200). Thus, personal income tax can be calculated in this way: ((70,000 – 8800) * 13%) / 100% = 7956 rubles. The difference between personal income tax and wages will be: 70,000 – 7956 = 62,044 rubles. It turns out that Ivanova S.I. will receive 62,044 rubles.

But if employee Ivanova S.I. did not submit such an application, then her employer himself would have calculated the amount of personal income tax. The calculation principle would be as follows: (70,000 * 13%) / 100% = 9100 rubles. Then the total income would be less, namely 60,900 rubles.

Under certain circumstances described above, the amount of the deduction is doubled: this amount of money is paid to the single mother.

Example: citizen Petrova A.P. She is the mother of two children. The first child was born out of wedlock, but the mother has documentary evidence of her status as a single mother, and the father of the second child was officially recognized by the court as missing. In this case, the employee has the right to demand from the employer a deduction equal to double the amount for each of the children. We get the following calculations:

  • For a child born out of wedlock - 1400 * 2 = 2800 rubles.
  • For a child who is being raised without a missing father - 1400 * 2 = 2800 rubles.
  • It turns out that the total deduction amount should be 5,600 rubles for two children.

Conclusion

As is already known, the tax code classifies deductions for children as standard. This article has attempted to collect all the most necessary information regarding this type of assistance, which is so necessary for families today. The birth of a child is a great happiness, and so that it is not overshadowed by material aspects, you should know some legislative nuances regarding your rights.

pp. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation gives the right to employed parents and adoptive parents to receive special tax preferences - deductions for dependent children when determining the amount of personal income tax from wages. The amount of the benefit depends on the number of children, their age and birth order. Separate benefits are provided to parents and adoptive parents of children with disabilities.

Amount of tax deduction for a child

Deductions for personal income tax in connection with the need to support children can be provided only to employed citizens who have taxable income. This category includes:

    relatives mother and father;

    adoptive parent;

    the person who has issued guardianship;

    trustee.

If the child's parents divorced, the person with whom the minor remained to live has an unconditional right to tax benefit, the second parent can take advantage of the deduction subject to payment of alimony (on their own or through the employer under a writ of execution). The new spouse of the parent with whom the child remained after the divorce can also receive a tax deduction for children.

For example, citizens Ivanova A.N. and Ivanova G.N. in 2012 a son was born. In 2014, the parents divorced, the father pays monthly alimony, in 2017 Ivanova A.N. married A.P. Petrov A standard child tax deduction can be issued by:

    Ivanova A.N., who has a dependent minor son;

    Ivanov G.N., who participates in material support child through payment of alimony;

    Petrov A.P., who lives together with his wife and her child and runs a joint household with them.

If Ivanov G.N. ( biological father child) marries, his new wife will not have the right to a tax deduction for her husband’s son, since the child does not live with her and is not dependent on her (no alimony is paid from her income, only from her husband’s earnings).

What is the amount of tax deduction for a child:

    1400 rub. - If we're talking about about the first or second child;

    3,000 rubles when a deduction is claimed for the third child in the family (and for each subsequent one);

    12,000 rub. in relation to children with disabilities (for natural parents and adoptive parents);

    6000 rub. for each child with a disability (if the applicant is a guardian, trustee or adoptive parents).

The standard child tax deduction in 2019 can be obtained if several conditions are met:

    The child is dependent on the parents.

    The child’s age is less than 18 years, but if we are talking about children undergoing full-time study, or having the status of a graduate student, intern, resident, then the age limit increases to 24 years.

    For disabled children, the benefit is valid until they reach the age of majority; for disabled students, the increased amount of the deduction is valid until they are 24 years old, if disability group 1 or 2 is documented.

The amount of the 2019 child tax credit can be doubled if the benefit is claimed by a single parent (both natural and adopted). A parent is considered a single parent if the second parent is not indicated on the birth certificate, or if he is missing or deceased. The norm is also relevant for the sole guardian, trustee. If such a parent (guardian, custodian) gets married, the right to double the benefit is lost from the month following the month of marriage. A double amount of the deduction can also be provided if the second parent refuses to receive the deduction (for this purpose, a corresponding application is drawn up).

The limit on the tax deduction for children is RUB 350,000. If during the year the parent's total income exceeds this amount, the deduction is terminated. Renewal of the right to benefits will occur with the beginning of a new calendar year.

How to get a child tax credit

The deduction can be issued at the place of work or through the Federal Tax Service. In the first case, it is necessary to contact the employer in the current year with a written application to apply the deduction. The application can be submitted in any form; a sample can be viewed. Documents certifying the right to preferential income taxation are attached to the application.

When applying for a deduction through the Federal Tax Service, it is necessary to declare income by submitting form 3-NDFL; simultaneously with the declaration, an application and supporting documentation, a 2-NDFL certificate of earnings for the year, are submitted.

The standard personal income tax deduction for children is also provided for those born in the current tax period. For example, if a child was born on November 14, 2018, the deduction for him can be claimed by the parents from November 1, 2018, that is, from the beginning of the month in which the child was born. A similar rule is used in the situation with the adoption of children, registration of guardianship (trusteeship) - the benefit is provided from the month of entry into force of the agreement on the transfer of a minor to a family for upbringing.

The deduction is valid until the end of the year in which the child reaches 18 years of age, the student child reaches 24 years of age, or in which the agreement on transferring the child to a family for upbringing ends. If the child's education ends before he or she turns 24, the deduction will cease to apply from the date of graduation.

Child tax credit - up to what amount of income is it available? The limit is the same for all applicants; its size will not change for 2019. The taxable income limit is 350,000 rubles, but if the deduction is claimed for an adult full-time student, you must focus not only on the total amount of earnings, but also on the date of termination of education. For example, a certificate from an educational institution indicates that the child’s education ends on July 1, 2018, and the parent’s income by this date was only 250,000 rubles. The right to benefits in this case is lost from July due to the completion of studies.

Child tax deduction in 2019: how to determine the amount of the benefit

The essence of the tax deduction is to reduce taxable income, that is, earnings before calculating personal income tax are adjusted by the amount of the child benefit, and the tax is calculated from the remaining amount of income. It is important to correctly determine the amount of the child tax deduction (in 2019, the calculation rules remain the same). Let's look at a few examples.

Example 1

The family has three minor children. The deduction amount will be 5800 rubles. (1400 for the first + 1400 for the second + 3000 for the third). This means that tax will not be withheld from the amount of 5800 rubles, i.e. the parent will receive an income of 754 rubles. more (5800 x 13%).

Example 2

The family has three children – born 1999, born 2012. and born 2016 After graduating from school, the eldest child entered a university as a correspondence student. An adult part-time student is not entitled to a deduction, which means that the benefit applies only to the two youngest children. What tax deduction for children can be claimed by a parent: 1,400 rubles. for a child born in 2012 + 3000 rub. for a child born in 2016, since he is the third child in the family in order of birth. The total deduction will be 4,400 rubles, and the income will be 572 rubles more.

Example 3

In 2019, the employer provided a tax deduction to parents of children:

    Born 1999 – the child continues full-time education, which is confirmed by the original certificate from the educational institution;

    born 2000 – the child has reached adulthood, but does not continue his studies;

    Born 2005 – the child has a disability confirmed by a certificate;

    Born 2007 – the child has been assigned the status of a disabled person;

What amount should a tax deduction for children be provided - sample calculation:

1400 rub. for a child born in 1999 + 0 rub. for a child born in 2000 (there is no benefit, since the child is an adult and does not study full-time anywhere, but he participates in determining the order of birth) + 12,000 rubles. for a disabled child born in 2005 + 12,000 rub. for a child born in 2007 + 3000 rub. for a child born in 2010 The total non-taxable amount of income will be 28,400 rubles, i.e. income will be 3692 rubles more. (28400 x 13%).

Example 4

How should a tax deduction for a child be provided in 2019 if the family has a child born in 2001, and a second baby was born in March 2019:

    the eldest child turns 18 in 2019, but the norms of the Tax Code of the Russian Federation allow the benefit to be applied until the end of the year in which the child reached adulthood (provided that the income limit is not exceeded);

    for a newborn, the benefit can be issued from March 2019;

    the deduction in the period from January to February will be equal to 1,400 rubles, and in the period from March to December 2019, the monthly benefit will be 2,800 rubles. (1400 + 1400). From 2020, the deduction will be provided only for the youngest child in the amount of 1,400 rubles.

Example 5

Mom is the only parent of two disabled children, which is documented. The tax deduction for a disabled child in this situation should be doubled - the monthly benefit will be equal to the amount of 48,000 rubles. ((12,000 + 12,000) x 2).

The income of individuals, subject to personal income tax at a rate of 13%, can be reduced by standard tax deductions (clause 1 of Article 218 of the Tax Code of the Russian Federation). As part of these deductions, tax legislation provides standard deductions for children.

Deductions for children in 2019

Double personal income tax deduction

If a parent (adoptive parent), adoptive parent, guardian or trustee is recognized as the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double amount. Moreover, “singleness” presupposes the absence of the second parent due to, for example, death, recognition as missing or declaring him dead (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

The double deduction for the single parent ceases to be provided from the month following the month of marriage.

Also, a double child deduction can be provided to one of the parents ( foster parents) at their choice, if the second one writes a statement of refusal to receive a child deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Grounds for providing child deductions

Standard tax deductions for children are provided on the basis of written applications and documents that confirm the right to such a tax deduction (birth certificate, copy of passport and other documents) (clause 3 of article 218 of the Tax Code of the Russian Federation).

How long is the deduction available during the year?

A deduction for children is provided 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 total income exceeds 350,000 rubles, children's deductions are not provided.

At the same time, income in the form of dividends is not taken into account in the total income.