Moon calendar 

Standard personal income tax deductions for children. What documents confirm the right to standard tax deductions?

I wonder, how much is the deduction for children? And anyway, what is it? Many people talk about this element. In particular, parents who are officially employed and receive a Child Deduction have a direct bearing on taxes. This is probably why citizens are so interested in him. After all, everything related to tax collections is very important. From year to year, people pay more and more to the state treasury. And wherein wage either remains the same or increases slightly compared to the increase in prices and tariffs for services, or decreases altogether. Then the deduction for children (up to which amount we will figure out later) will come in very handy. But what are we talking about? How, to whom and in what amount is it accrued?

Description

What are we dealing with? Standard taxes are something that many people are interested in. Especially those whose wages are not very high. For whom “every penny counts.” The point is that tax system in Russia provides, in some cases, specific benefits. They are not provided to everyone, but they do exist.

The child tax credit is just one such benefit. What is he doing? Helps reduce the tax base. And it spreads. We are talking about workers' wages. If a deduction is issued for children (up to what amount, this is not so important yet), then it will be deducted from income, and only then calculated. As a result, the deduction amount will decrease by some percentage. At particularly high salaries, the difference is not particularly noticeable. But with average or low income - quite.

Who is eligible?

Of course, not everyone is eligible to receive this benefit. But only for some categories of citizens. Some are inclined to believe that only large families have this opportunity. It's wrong to think that way. If you have at least one child at all, you are fully eligible to take the standard child deduction.

In some cases, this opportunity is available to grandparents. Then when they are registered as guardians for their grandchildren. This does not change the amount of the deduction. So if you are officially employed and have children, you can apply for benefits. Of course, there is no need to rush. Not everything is as simple as it seems and wants. After all, this issue has a lot of nuances, non-compliance with which leads to the impossibility of receiving benefits.

Conditions

What tax credit is available for children? In which cases? You can understand this by studying the conditions for obtaining it. After all, any benefit has its own rules in Russia. And all over the world too.

We found that you must have children to receive the standard deduction. It is customary to understand minors. This is the first condition. But there are exceptions. The deduction can be received by the parent of an adult child under 24 years of age if he is:

  • full-time student;
  • graduate student;
  • cadet;
  • intern;
  • resident

We can say that as long as the child is studying according to generally accepted standards (that is, full-time) until the specified age, the parent has every right to reduce the tax base. It is important here that the citizen is supported by his mother and father. Yes, in practice, in some cases you can get an illegal deduction if the child supports himself and studies at the same time, but you will act at your own peril and risk. Moreover, few people will agree to such a step.

Next, it should be noted that parents must have income. And it’s official. And, of course, it should be subject to the 13% tax rate. In other words, the recipient is mandatory must work officially and earn an income.

You will also have to pay attention to the size of your salary. for child support are assigned only when in the tax reporting period the income in the amount does not exceed 280,000 rubles. In Russia, this phenomenon is extremely rare among the average employee. After all, on average a citizen receives about 10-15 thousand rubles per month. And to exceed the “bar” of 280,000, it will take about 23,500 rubles in wages. So many can hope to receive a deduction.

Standards

Now comes the fun part. And, as many believe, important. Child deduction up to what amount? In what sizes does it fit? Yes, a lot depends on the situation. But, nevertheless, there are some restrictions and norms here.

For example, it is worth paying attention to cases where parents simply have children. Without any features. A typical family with one or more minor children. For them, the deductions are not particularly large, but it is better than nothing at all. So what can you hope for legally?

On this moment standard tax deductions for children (children) depend on how many children there are in the family. Practice shows that the more, the higher this benefit will be. Not significant, but still. So, for the first two children you are entitled to 1,400 rubles, for the 3rd and subsequent children - 3,000, if you have a disabled child (under 18 years old, a condition for each child), a similar amount is due. That is, 3 thousand deductions. It's not all that difficult to understand. But there are also special cases.

Peculiarities

How much is the child tax credit? We have already found this out. Or 1,400 rubles, or 3,000. Basically, if you compare this with the real average wages, it will be a decent amount. But that's when we're talking about the fact that this deduction “goes” as if to support a child per month becomes a little funny and sad. Both the first and second options are too little to provide even just the bare necessities.

But that’s not about that now. We have already decided on the deduction for children up to what amount is issued. These are just standard cases. There are also some special phenomena. For example, if a disabled child (group 1 or 2) is under 18 years old, or under 24 years old (also disabled), who is simultaneously studying full-time or is a student/graduate student/cadet. In this situation, each child is entitled to a deduction of 6,000 rubles. Issued to trustees, guardians, foster parents and their spouses. 12,000 rubles are due when a disabled child is under 18 years old or a disabled student is under 24 years old. This amount is established for parents and adoptive parents.

When is it issued?

It can be noted that the system in special cases is very unclear and confusing. Therefore, it is worth paying attention only to the standard situation, understandable to all citizens. An important point is when you can get a deduction for a child. And in what cases does it stop?

Accrual is possible immediately after the birth of the baby. This rule applies to natural parents. If we are talking about guardians and adoptive parents, then the benefit takes place from the date of registration of all documents. That is, from the moment you took responsibility for raising and maintaining the baby.

The cessation of deductions comes, as you might guess, as soon as the children grow up. More precisely, when they reach adulthood. If the child enrolls in full-time education, the benefit will stop the next month after graduation. Nothing difficult, as you can see. Everything is extremely easy and simple. Deductions for children, with the changes that are currently in force in Russia, of course, play a huge role for taxpayers.

Double size

In some cases, you can receive this benefit in double amount. Not always, but there is such a prospect. It is worth noting that a deduction for children is issued to each parent. And if one of them refuses this benefit, the second gets the opportunity to double the benefit.

There's no point in being happy. After all, there are a number of restrictions that do not allow a refusal to be issued in favor of the other spouse. For example, when someone does not work (is a housewife) or is on maternity/childcare leave. It is also impossible to refuse a deduction in favor of a spouse if an unemployed citizen is registered with the employment center.

If people are officially married, as a rule, no problems arise with this issue. Thus, either spouse can receive a double deduction when both work, if the other half refuses this benefit. There is nothing difficult to understand about this.

More problems occur when there is no official marriage. Here you will have to establish paternity and maternity, as well as provide the relevant documents on refusal in favor of one or another parent, accompanied by birth certificates of the children. This is a very confusing and incomprehensible process for some. Few people practice it.

Documentation

We have already found out how much tax deduction is provided for a child. Moreover, from now on we know the details special occasions. True, life is a confusing and difficult process. Often parents divorce and remarry. Moreover, they have a child together. This means the right to deduction too. Who must present what documents under certain circumstances? Let's try to figure this out.

The baby's mother needs to write a statement in the established form, and also present the child's birth certificate (copy). But it’s more difficult for the father in this regard. After all, during a divorce, as a rule, he must pay alimony. To receive a deduction, you must present documents that confirm the fulfillment of obligations, and also attach a copy of your birth certificate common child and write a statement. New husband mothers are also entitled to receive income tax relief. Just like the next wife of the baby’s father. In both cases, an application for deduction is required. Further situations are ambiguous. The mother's husband must take a certificate from the housing office about the child's cohabitation with the mother and himself, attach a marriage certificate and a birth certificate for the baby. The last two documents are also needed by the new wife of the biological father. Only instead of a certificate from the Housing Office, you must present documents confirming the payment of alimony by the real father of the child.

Deduction example

And now a small example of calculating the amount of the tax deduction for children. With standard benefits, everything is extremely simple. For example, a parent’s annual income is 240,000 rubles. At the same time, there are two children - 10 and 26 years old. And the monthly salary is 20 thousand. What happens?

You cannot get a deduction for a second child. Only the youngest remains. It costs 1,400 rubles a month. It turns out that personal income tax is reduced according to the following principle: (20,000 - 1,400) * 13% = 2,418. If we count without deductions, it would be 2,600 rubles. The difference is not so noticeable, but it does exist.

Deduction codes

Amounts and deduction codes for children play important role when compiling tax report, as well as upon receipt of a 2-NDFL certificate. Without it, the benefit cannot be confirmed. We have already talked about sizes. What codes are there for reference? If you don’t know them, you won’t be able to fill out the declaration.

At the moment (for 2016) you need to use codes numbered 114-125. In this case, 114-116 is most often used. These are standard deductions for the first, second and subsequent children, respectively, who have not reached 18 years of age, or for a student. 117 is the code that is supposed to be used for people with disabilities. The remaining “combinations” serve for double benefits in one case or another.

Results

So, what conclusion can be drawn from all of the above? The child tax credit is a benefit used by many. It allows you to reduce the tax base by some amount. This is a small, but still cost saving. Please note that all parents and guardians have the opportunity to receive it. But for this you need to receive income subject to 13% tax.

There is no paperwork with this process. But there are a lot of nuances that will have to be taken into account. In principle, it's quite easy to understand. Most often, deductions are obtained not from the tax authorities, but from the citizen’s place of work. Standard tax services are what are really in demand in Russia.

The possibility of returning tax for children through the tax office is provided. In this article we will talk about the features of filling out the declaration and the deadlines for its submission.

For what period can the standard child tax credit be returned?

When establishing the number of years for which personal income tax can be returned, tax authorities refer to clause 7 of Art. 78 NK. It states that an application for tax refund can be made within 3 years of payment.

Example 1

Marina gave birth to a daughter in 2014 and immediately went to work. The woman did not write any statement, so her work did not provide her with a deduction for the child. Realizing her mistake, in 2018 Marina went to the tax office and submitted returns for 3 years at once (2015-2017). The Federal Tax Service returned her overpaid personal income tax. The woman will not be able to return the tax for 2014, since the deadline for filing the application has expired.

Important!

For purposes of obtaining a deduction, a taxpayer may file a return at any time during the year.

How to get a tax deduction for children for past years from the tax office

According to the rule enshrined in, the taxpayer receives a deduction at work. However, in some cases the employer refuses to reduce personal income tax, for example:

  • the employee did not write a statement;
  • the employee provided an incomplete set of documents;
  • the employer decided that the employee does not have the right to recalculate the tax.

Example 2

Sergei married a woman with a child. After the wedding, he turned to accounting. The employer considered that Sergey did not have the right to claim personal income tax recalculation, and refused to deduct a step-child. The man waited until the end of the year and contacted the tax office. Having examined the declaration and documents, the Federal Tax Service returned the overpayment of personal income tax to Sergei.

To apply for a tax deduction for a child at the tax office, you need to do the following:

  1. Get a 2-NDFL certificate from the accounting department for that place of work, from which you plan to receive a tax refund. A separate certificate is issued for each year.
  2. According to the data provided in 2-NDFL, fill out the 3-NDFL declaration. Indicate in it the amount of income received, the amount of deduction you are claiming, and the amount of personal income tax to be refunded.
  3. Submit the completed declaration to the Federal Tax Service at the place of residence with a set of supporting documents (copy of birth certificates, marriage certificates, etc.). To verify documents, you need to have their originals with you.
  4. Wait until the end desk audit . Typically it takes 3 months.
  5. Write a tax refund application and indicate in it Bank details to transfer money. This can be done at the same time as filing the return.
  6. Receive money to the account specified in the application. The transfer is carried out within a month from the date of submission of the application, but not earlier than the end of the verification of the declaration.

The declaration is being filled out different ways:

  • on a paper form by hand (it is available in any branch or on the Federal Tax Service website);
  • V free program followed by printing;
  • online at personal account on the official tax website.

Important!
Changes may be made to the form every year, so you need to fill out the declaration in the form of a specific year. The same rule applies to working through the program.

The procedure for filling out 3-NDFL is given in the Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. Standard deductions are reflected on sheet E1. The amount of the usual deduction for a child is entered in line 030 and is reflected along with the rest in line 070.

Important! By filling out a declaration on a paper form, the taxpayer independently calculates overall size deductions and the amount of personal income tax to be returned. It is important to remember that with income exceeding 350,000 rubles. per year, no deduction is accrued. When filing a declaration in the program, the calculation occurs automatically.

Example 3

Vasily has 2 children. He works as an engineer and earns 54,000 rubles a month. In 2017, the employer did not provide a standard deduction, and in 2018, Vasily decided to fill out a declaration and return the tax behind last year on one's own:

  1. Let's calculate the deduction amount for the month: 1,400 + 1,400 = 2,800 (rub.) for two children.
  2. Let's determine the accrual period: 54,000 × 7 = 378,000 (rub.) - in July, Vasily’s income will exceed the required limit. This means that he is entitled to a deduction for 6 months, from January to June.
  3. Let's find out the total amount of deduction for the year: 2,800 × 6 = 16,800 (rub.) - Vasily indicates this amount in line 030 of sheet E1 and line 040 of Section 2.
  4. Let's calculate how much personal income tax Vasily paid for 2017: 54,000 × 12 × 13% = 84,240 (rub.).
  5. Let’s determine how much he must pay in personal income tax, taking into account the deduction: (54,000 × 12 – 16,800) × 13% = 82,056 (rub.)
  6. Finally, let’s derive the amount of tax that Vasily will be refunded from the budget: 84,240 – 82,056 = 2,184 (rubles) – this number is indicated in line 140 of Section 2 of the declaration and line 050 of Section 1.


How to get a tax deduction for a disabled child for previous years

General procedure filing a declaration for any type of deduction is the same. When receiving it for a disabled child, there are several nuances:

  • among supporting documents a valid certificate of disability must be present;
  • on sheet E1 of the declaration the amount of deduction for disability it is indicated in line 050, for the same deduction in double amount - in line 060;
  • children's deduction is written in line 030.

Example 4

Alice has a disabled son. With a salary of 25,000 rubles, or 300,000 rubles. for the year, she has the right to a refund of part of the personal income tax for all 12 months. The total deduction for the year is: (1,400 × 12) + (12,000 × 12) = RUB 160,800. Let's calculate how much Alice will be returned from the budget (rubles):

  1. 300,000 × 13% = 39,000 - personal income tax actually paid.
  2. (300,000 – 160,800) × 13% = 18,096 - personal income tax including deduction.
  3. 39,000 – 18,096 = 20,904 - amount to be returned.


The article contains comprehensive information about what a tax deduction for children is in 2019: the application form, what is the amount of deduction for a child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who is entitled to this type standard tax deductions , how to take advantage of child tax credits.

Child tax deduction: what is it and who is eligible for the deduction in 2019

The procedure and amounts for providing a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. Detailed information You can read about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% income tax (NDFL) is not withheld.

Important! If the spouses have a child from previous marriages, then the common child will be considered the third.

The standard child tax deduction in 2019 is made for each child:

  • under the age of 18;
  • for each full-time student, graduate student, resident, student, cadet under the age of 24 (refund amount - no more than 12,000 rubles).

The right to a refund is lost in the following cases:

  • coming of age (or graduation educational institution after the age of 24);
  • official marriage of the child;
  • his death.

Amounts and codes of deductions for children in 2019

The deduction for children is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.

  • For the first child (code 114) it is 1,400 rubles;
  • For the second child (code 115) – 1,400 rubles;
  • For the third child (code 116) and subsequent ones - 3,000 rubles;
  • For a disabled child in 2019 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

Please note that the indicated amounts in rubles are not the amount that you can return, but the amount on which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under 18 years of age, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.

The second parent (guardian) has the right to receive a deduction in the same amount at the same time if he has taxable income.

Let's look at an example:

In January 2019, Ivanova’s salary was 38 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

From Ivanova’s January salary, 13% of personal income tax will be withheld, 4,186 rubles. It is calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.

If Ivanova had no children, then 13% would be withheld from her full salary: 35,000 * 13% = 4,550 rubles.

Thus, we managed to save 364 rubles.

Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2019, you must provide the employer with the following documents:

Important! If the applicant officially works in several places, then the benefit is provided only with one employer.

FAQ on applying for the standard child tax deduction in 2019:

The employer has the right to provide a deduction for a child from the beginning of the year, regardless of the month in which an application for its receipt was submitted and all Required documents.

The amount of tax deductions should be determined based on total number children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also to those in guardianship or care, adopted children, stepdaughters and stepsons.

Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before applying the tax deduction).

If parents are divorced or in a civil marriage

If there is no marriage between the child’s parents, then the second parent can receive a deduction by providing a document confirming that the child is supported by the taxpayer. For example it could be:

  • certificate of registration of the child at the place of residence of this parent;
  • notarial agreement of parents on the payment of alimony;
  • a copy of the court decision, which contains an explanation of who the child lives with.

Double child deduction for single parent

The legislation does not define the concept of “single parent,” however, as the Ministry of Finance notes, a parent is not the only one if a marriage is not registered between the child’s parents. The absence of a second parent in a child can be confirmed by one of the following documents:

  • birth certificate indicating one parent;
  • a certificate from the registry office stating that the second parent is included in the birth certificate according to the mother (form 25);
  • death certificate of the second parent;
  • court decision declaring the second parent missing.

Features and changes (2019)

The tax deduction for a disabled child in 2019 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a children’s deduction, depending on the child’s disability status. disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.

Important! If a child has a disability group of 1 or 2, then parents can receive benefits until their son or daughter turns 24 years old (for group 3 - up to 18 years old).

Another innovation is that you can now only apply for deductions to your employer. Neither the tax service nor the social services accept the population on this issue. The exception is cases where the employer fails to provide a deduction or provides it in a smaller amount than required. In this case, the taxpayer has the right to independently apply to tax authority for registration (recalculation) of payments.

It is important to remember the following nuances.

  • For the calculation, the last 12 months are taken, but if the employee was employed not at the beginning of the year, then his taxable income is taken into account personal income tax from your previous place of work.
  • If tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
  • With internal combination, the total income for all positions is considered, with external combination - only income at the main place of work.
  • If your income has exceeded the permissible limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.

The government has several innovations in the future, but whether they will be implemented is still unknown:

  • tenfold increase maximum size tax deduction 10 times for large families;
  • with a salary of less than 30 thousand rubles. – complete liberation from personal income tax

The amount of the tax deduction for children in 2019 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.

Having identified the prospect of writing a complex document, you need to reflectively divide the content into 3 groups. The prepared sections will not be exactly in the same order. First you need to understand what you are asking for in the end, then collect the reasons. Court decisions, customs, and local rules can be helpful. The beginning is a fundamentally necessary part that makes a mark. In addition, it is very important to understand to which decision-maker the document being prepared will be addressed and who specifically will be forced to see it.

Tax deductions refer to the amounts by which a tax can be reduced. the tax base. As a rule, they are determined at the legislative level and calculated according to the conditions of use. There are quite a lot of varieties. The most popular of them:

  • for children
  • tax deduction for treatment
  • tax deduction for education

    • Child tax credits, who is entitled to them?

    Establishes the procedure, as well as the amount of such deductions for the younger generation, Article 218 of the Tax Code of the Russian Federation. Provided in it and everything legislative information for other popular types of deductions, be it personal income tax when buying an apartment, a deduction for treatment, a deduction for training, etc. The child deduction involves an amount from which 13% income tax is not deducted. The latter is available for each of the child’s parents, and for adoptive parents, trustees, and guardians. The age of children implies restrictions up to 18 years, but if they are a full-time student, resident, graduate student, student, cadet, then the age increases to 24 years.

    About amounts and codes, required documents

    The deduction applies to the younger generation, up to the month in which the taxpayer’s income, on an accrual basis, from the beginning of the new year (specific date) exceeds 280 thousand rubles. Further about codes and amounts:

  • Code 114 is intended for deductions for the 1st child and amounts to 1.4 thousand rubles.
  • Code 115, accordingly, determines the deduction for the 2nd child in the same amount (1400 rubles)
  • Code 116 in 3 thousand establishes a deduction for the 3rd child
  • The code assumes the same deduction amount (RUB 3,000) in relation to a disabled child

    • The nuance is that the thousands transferred are not refund amounts, but money from which 13% tax is not withheld.

    For example, if citizen N. has three young children, then the amount of the benefit for her will be calculated using the formula:

    (1.4 thousand rubles + 1.4 thousand rubles + 3.0 thousand rubles) * 0.13 = 754 rubles

    She will save this amount monthly. At the same time as the mother of the children, the father has every right to the exact same deduction. Of course, if the latter has income that is subject to a 13 percent tax.

    Below we list the necessary documents for the child tax deduction. In order to correctly document such employee deductions, the employer himself prepares and submits information to the appropriate service. IN in this case no tax will be withheld. The employee must prepare the following package of papers for the employer:

  • birth certificates of each child;
  • completed form 2-NDFL for the current year from the previous workplace;
  • application for a “children’s” deduction;
  • confirmation paper from the institution where the child is studying (if the student is 18-24).

    • If the taxpayer was not provided with deductions for a child within 12 months, or they were not given in full, the latter can return the taxes paid next year. All you need to do is fill out the 3rd personal income tax declaration and submit it to the inspectorate along with necessary papers before last day April 2015.

    List of papers that should be provided for return child deduction through the tax office:

  • standard completed sample 3 personal income tax;
  • photocopies of birth certificates for each child;
  • if a young person is studying and his age is 18-24 years, then a certificate from the educational institution.

    • Deductions for children

    Tax deductions for children must be provided in a special manner, which is described in detail in Article 218 of the Tax Code of the Russian Federation. In general terms, such deductions include: sum of money, with which it is not possible to withhold 13% personal income tax.

    Each parent of a child, including guardians or trustees who provide for the child, can obtain the right to this deduction.

    The tax deduction itself is calculated for each child under 18 years of age or for each child student under 24 years of age studying full-time.

    You should know that this deduction is valid until the month when the taxpayer’s income exceeds 280 thousand rubles. In this case, income is calculated by cumulative totals from the beginning of the new year.

    The other parent or guardian may also receive a tax deduction in the same amount, provided they receive taxable income.

    DOCUMENTS FOR DEDUCTIONS:

    To receive this type of deduction, you will need to submit three main documents to the relevant authorities: a birth certificate for each child or a certificate from an educational institution (if the child is a full-time student), a 2-NDFL certificate for the current year from the previous place of work, as well as the application itself to provide a tax deduction.

    The above documents can also be submitted by the employer to obtain a deduction for his employee.

    You should also know that a citizen has the right to return the tax paid only until April 30 next year. In this case, an application and the necessary documents are submitted to the tax office.

    To receive a refund of the child deduction through the tax office, you may need a 3-NDFL declaration, a copy of the child’s birth certificate, or a corresponding certificate from an educational institution. However, this is only sample list documents. For more complete clarification, you should contact the tax office at your place of residence for help.

    The employer also has the right to provide a deduction for the child from the beginning of the next year and regardless of the month when the application with documents was submitted.

    The amount of this deduction is calculated based on the total number of children a citizen has. In this case, even those children for whom deductions are provided, natural or step-children, adopted children or children of spouses, as well as deceased children, are taken into account.

    In the case where the parents are only civil marriage or are completely divorced, then there is no concluded agreement between them. In this case, the second parent will need to provide the authorities with confirmation that the child is in his care. This is the only way he can receive a tax deduction. Such a supporting document can be a certificate of registration of the child at the place of residence, coinciding with the parent’s registration, a copy of the court decision explaining where the child lives, or a notarized agreement of the parents on the payment of alimony.

    Tax deduction for children, list of documents, description

    Each of you has the right to receive a tax deduction for children. There is only one exception: the deduction is provided to the parent until he reaches calendar year salaries 280 thousand rubles.

    Standard child tax deduction, rates:

    A tax deduction of 1,000 rubles for each month of the tax period applies to:

    taxpayers who support one child and who are parents or the spouse of a parent;

    taxpayers who are guardians or trustees, adoptive parents, or the spouse of a child's adoptive parent.

    A tax deduction of 2,400 rubles for each month of the tax period applies to:

    taxpayers who support two children and who are parents or the spouse of a parent;

    taxpayers who are guardians or trustees, adoptive parents, or the spouse of an adoptive parent of two children.

    A tax deduction in the amount of 5,400 rubles for each month of the tax period applies to:

    taxpayers who support three children and who are parents or the spouse of a parent;

    taxpayers who are guardians or trustees, adoptive parents, or the spouse of an adoptive parent of three children.

    If there are four or more children, taxpayers who support children and who are parents or the spouse of a parent, taxpayers who are guardians or trustees, adoptive parents, the spouse of an adoptive parent of children, are given a tax deduction in the amount of 3,000 rubles for each month of the tax period for every fourth and subsequent child.

    Child tax deduction, documents

    Documents to confirm the right to receive a standard tax deduction for a child can be a copy of the child’s birth certificate, a copy of the passport (with a note on the registration of marriage between the parents) or a copy of the marriage registration certificate, a certificate from an educational institution stating that the child is a student.

    For getting complete information for all existing tax deductions, follow the link Income tax refund, overview

    Question: An employee, when applying for a job to provide a standard tax deduction for children, established by paragraphs. 4 paragraphs 1 art. 218 Tax Code Russian Federation(edited) Federal Law dated November 21, 2011 N 330-FZ), presented the following documents: 1. Marriage certificate; 2. Child’s birth certificate; 3. Certificate from educational institution ( Full-time training); 4. A certificate of family composition at the employee’s place of residence, in which the wife and child were not indicated. The employee is registered and lives at the specified address. The wife and child actually live with this employee, but they are registered at a different address. No documents confirming their cohabitation were provided.

    Is an employee entitled to receive a standard personal income tax deduction? What documents are required to confirm the right to receive a deduction?

    Answer: The Department of Tax and Customs Tariff Policy has considered the appeal on the issue of providing a standard tax deduction for personal income tax and, in accordance with Article 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), explains the following. In accordance with subparagraph 4 of paragraph 1 of Article 218 of the Code, the standard tax deduction for each month of the tax period applies, in particular, to the parent, spouse of the parent, who supports the child.

    One of the conditions under which the right to take advantage of this tax deduction is granted is the fact that the child is supported by the parents or the spouse of the parent.

    If a child actually lives with his parents and is supported by them, then regardless of the child’s registration at the place of residence of one of the parents, both parents have the right to receive a standard tax deduction.

    Documents to confirm the right to receive a standard tax deduction for a child, in particular, may be a copy of the child’s birth certificate, a copy of the passport (with a note on the registration of the marriage between the parents) or a copy of the marriage registration certificate, a certificate from an educational institution stating that the child is a student.

    Fact cohabitation parent with a child can be confirmed by a certificate from the place of residence of the relevant housing maintenance organization (Unified Information and Settlement Center) or a certificate from a homeowners’ association, housing or housing construction cooperative, or a certificate from the city settlement and rural administration, and can also be established in judicial procedure.

    We prepare documents for standard personal income tax deductions

    To obtain the right to deduction, an employee must provide a package of documents to the accounting department. Of course, the set of data will differ depending on what deduction we are talking about - for yourself or for a child. We will review the necessary documents for both types of standard personal income tax deductions.

    Deduction for yourself

    The most important thing is that the employee must write a statement in any form to be granted deductions. You must submit your application in the year for which you plan to receive the deduction. Otherwise, the employer will not be able to provide a deduction to the employee, and will have to prepare a declaration in Form 3-NDFL to the tax office.

    When an employee submits an application, the rule applies - if the application is submitted in the current year, the employee will receive deductions for this year, regardless of the fact that he could have submitted the application in December.

    Another document that an accountant has the right to require is a 2-NDFL certificate. It will be needed in cases where the employee who wants to receive a deduction has not been working for the company since the beginning of the year, or is working part-time.

    In this case, a certificate does not need to be requested from certain categories of employees who receive the right to a deduction regardless of the amount of income. We are talking about disabled people, former military personnel. These categories of employees must confirm the right not to the deduction itself, but to their benefits (for example, this could be a disability certificate).

    Child deduction

    The most important document for obtaining a deduction for a child is a copy of his birth certificate. Without this, no accountant will issue a deduction for Personal income tax for an employee. This document does not need to be notarized, like all others (letter of the Federal Tax Service of Russia dated May 23, 2012 No. ED-4-3/8418).

    But a birth certificate will confirm the right to receive a deduction only until the child reaches the age of 18. If an employee’s child is a full-time student at a university, then to receive the deduction you must receive educational institution certificate