From the article you will learn:

1. Who and in what amount are entitled to tax deductions for children.

2. What documents confirm the right of taxpayers to "children's" tax deductions.

3. What laws and regulations govern the standard child tax credit.

When calculating personal income tax, individuals have the right to reduce their income, taxed at a rate of 13%, by the amount of tax deductions. The tax code of the Russian Federation provides s followinggroups of tax deductions:

— standard tax deductions (Article 218 of the Tax Code of the Russian Federation);

— social tax deductions (Article 219 of the Tax Code of the Russian Federation);

- property tax deductions (Article 220 of the Tax Code of the Russian Federation);

- professional tax deductions (Article 221 of the Tax Code of the Russian Federation);

— tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions (Article 220.1 of the Tax Code of the Russian Federation);

- tax deductions when carrying forward losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation).

In this article, we will consider the procedure and features of providing standard tax deductions for children, since this type of deduction is most often used among employees of organizations.

The amount of tax deductions for children

In accordance with paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the right to standard tax deductions for children can be used by individuals who support children and who are in relation to children:

- parent (adoptive parent), spouse (husband) of the parent (adoptive parent);

- an adoptive parent;

- guardian;

- a trustee.

The tax deduction is provided for each child, that is, if the taxpayer has several children, the deductions for each child are summed up. At the same time, the monthly amount of the tax deduction for a child depends, among other things, on what kind of account a particular child is for the taxpayer:

The tax deduction is available in double size:

- single parent (adoptive parent), adoptive parent, guardian, trustee;

- to one of the parents (adoptive parents) of their choice on the basis of a statement about the refusal of the other parent (adoptive parent) from receiving a tax deduction.

The procedure for determining the chronology of the birth of children

As mentioned above, the size of the standard deduction per child depends on how the child is accounted for by the taxpayer. The Tax Code of the Russian Federation does not contain specific rules for determining the order of children for the purposes of granting tax deductions. However, such rules are disclosed in letters and clarifications from the Ministry of Finance of Russia and the Federal Tax Service:

1. When determining which child is in the account (first, second, third, etc.), the total number of children of the taxpayer is taken into account, regardless of their age. That is, the first child is the oldest child of all the children of the taxpayer (Letters of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05 / 8-133, dated November 08, 2012 No. 2012 No. 03-04-05/8-995, No. 03-04-05/8-302 of 15.03.2012, No. 03-04-05/8-179 of 14.02.2012, No. 03-04 of 10.02.2012 -06/8-32, No. 03-04-05/8-166 of 10.02.2012, No. 03-04-05/8-146 of 10.02.2012, Federal Tax Service of Russia No. ED-2-3/ of 05.05.2012 [email protected], dated 24.01.2012 No. ED-3-3/ [email protected]).

2. When determining the total number of children and the chronology of their birth, the following are also taken into account:

- ward children (Letter of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 8-96);

- deceased children (Letters of the Ministry of Finance of Russia dated 09.10.2012 No. 03-04-05 / 8-1162, dated 10.02.2012 No. 03-04-06 / 8-29, dated 10.02.2012 No. 03-04-06 / 8- 33, dated February 10, 2012 No. 03-04-05 / 8-165);

- unadopted children of the spouse from another marriage (Letters of the Ministry of Finance of Russia dated March 27, 2012 No. 03-04-05 / 8-392, dated February 21, 2012 No. 03-04-05 / 8-209, dated February 13, 2012 No. 03-04- 05/8-169). The deduction for such children is granted regardless of the fact that their natural parents take part in providing for them, who are also entitled to the standard tax deduction for these children. (Letter of the Ministry of Finance of Russia dated April 3, 2012 No. 03-04-06 / 8-96).

Note! If parentsare not in a registered marriage, while having children from previous marriages, then for the purposes of obtaining a deduction, each of them takes into account only their own children (Letters of the Ministry of Finance of Russia dated 03.20.2012 No. 03-04-08 / 8-52, Federal Tax Service of Russia dated 04.05. No. ED-4-3/ [email protected]).

An example of determining the total number and order of birth of children.

Romanova A.K. two natural children from her first marriage: a 17-year-old son, a 13-year-old daughter, and a 15-year-old son of the second spouse, who is not her own child. Let's determine what deductions for children and in what amount are due to Romanova A.K.:

The native son is the first child, so the deduction for him will be 1,400 rubles.

The spouse's son is the second child, despite the fact that he is not his own, the deduction for him is 1,400 rubles.

The daughter is the third child in the chronology of birth, she is entitled to a deduction of 3,000 rubles.

Thus it is the total amount of tax deductions for the children of Romanova A.K. will amount to 5,800 rubles. per month.

Restrictions on Child Tax Credits

Standard child tax credits are available to individuals supporting children, subject to certain restrictions. What restrictions are established by the Tax Code of the Russian Federation, we will consider in the table:

As can be seen from the table, a tax deduction for a child is provided until the taxpayer's income, calculated from the beginning of the year, does not exceed 280,000 rubles.

If the taxpayer has been working in one organization since the beginning of the year, then it is not difficult to control the fulfillment of this condition. However, if the taxpayer did not get a job from the beginning of the year, in order to provide a tax deduction for children, it is necessary to take into account the income received by him this year from his previous employer. For this purpose, the employee must provide a certificate of income in the form of 2-NDFL, issued by the previous employer. If the taxpayer got a job for the first time or did not work for a long time and did not receive income, then he can be provided with a standard deduction from the moment he starts work without submitting a certificate in the form 2-NDFL (Letter of the Federal Tax Service of Russia dated July 30, 2009 No. 3-5- 04/ [email protected]).

Supporting documents

In addition to the 2-NDFL certificate, in order to provide a standard tax deduction for children, a taxpayer requires a number of documents confirming his right to a deduction. Consider which documents are the basis for granting a tax deduction, depending on the specific situation.

In addition to the documents listed above, a taxpayer claiming standard child tax deductions must submit a written application for such deductions. Only the presence of a written application and relevant supporting documents is a sufficient basis for granting tax deductions, which will allow you to avoid claims from the tax authorities. It should be noted that an application for the provision of tax deductions is written at work once, it is necessary to rewrite the application only if the circumstances for the provision of deductions have changed (Letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05 / 1-551).

Forms for obtaining standard tax deductions for children

Currently, there are no unified forms of applications for tax deductions established by law. Therefore, each organization has the right to develop such forms independently. For your convenience, below are sample application forms:

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Legislative acts on the topic of the article:

1. Tax Code of the Russian Federation

2. Letters from the Ministry of Finance of Russia

• No. 03-04-05/8-133 of February 26, 2013
• dated 09.10.2012 No. 03-04-05/8-1162
• No. 03-04-05/8-392 dated March 27, 2012
• dated 03.04.2012 No. 03-04-06/8-96
• dated 20.03.2012 No. 03-04-08/8-52
• dated 08.08.2011 No. 03-04-05/1-551

How to get acquainted with the official texts of these documents, find out in the section

Taxpayers who pay personal income tax (PIT) in the amount of 13%, the current legislation provides a benefit in the form of a standard tax deduction for children. This deduction is a fixed amount by which the taxable base is reduced, which entails for the taxpayer to receive income (salary) in a larger amount. In other words, a tax deduction is a part of the salary on which personal income tax is not charged.

Consultations: 83

The parent, spouse (wife) of the parent, adoptive parent, on whose provision the child is, as of 2020, are entitled to receive a monthly tax deduction in the following amounts:

• 1400 rub. - for the first child;
• 1400 rub. - for the second child;
• 3 thousand rubles - for the third and each subsequent child;
• 12 thousand rubles - 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.

Thus, there is no certain limit, or, in other words, the maximum amount of the tax deduction for children, and the amount of the deduction is determined by the number of children and other grounds set out above.

The right to the deduction also applies to the guardian, trustee, foster parent, spouse of the foster parent, who support the child, however, the amount of the deduction indicated in the last list above is reduced from 12 to 6 thousand rubles for this category of taxpayers.

Who gets the child tax credit?

If a mother enters into a new marriage if there is a child from a previous marriage, including a civil one, the new husband of the mother also has the right to the deduction if the child is on their joint support with the mother, since the new husband of the mother also bears the costs of maintaining the wife's child.

Similarly, the right to deduction arises for the new wife of the father who pays support to the mother of the child, since the support is jointly owned by the father and his new wife.

Thus, in the event of dissolution of the marriage by the parents and the conclusion of a new marriage, the right to receive a deduction also arises for the new spouses of the parents.

An example of calculating the tax deduction for minor children

How to calculate the tax deduction for a child? The total number of children is taken into account in determining the applicable standard tax credit. The first child is the oldest child, regardless of whether a deduction is provided for him or not (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 5-94).

Consider an example of calculating a tax deduction for a parent with children aged 12, 14, 16 and 25 years old, whose salary is 30 thousand rubles. per month:

• the deduction for the first child (25 years) is not provided;
• the deduction for the second child (16 years old) will be 1400 rubles;
• the deduction for the third child (14 years old) will be 3 thousand rubles;
• the deduction for the fourth child (12 years old) will be 3 thousand rubles.

The amount of personal income tax payable, taking into account the listed deductions, will be 2938 rubles. per month (30,000 - 1400 - 3000 - 3000)*13%. Taking into account that the amount of personal income tax in the absence of deductions is 3900 rubles. per month (30,000 * 13%), the amount of wages in the case of tax deductions increases by 962 rubles. per month (3900 - 2938).

If in the above example one of the children (12 years old) is disabled, the amount of personal income tax payable will be 1378 rubles. per month (30,000 - 1,400 - 3,000 - (3,000 + 12,000)) * 13%, since the total amount of the standard tax deduction is determined by two circumstances: what kind of account the child has become for the parent and whether he is disabled. These criteria are not specified in the law as alternative ones, and therefore it is permissible to determine the amount of the deduction by adding up the amounts of the deduction (clause 14 of the Review of the practice of considering court cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015 .).

Standard tax deduction for single parent or guardian

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

The parent is recognized as the only one in the following cases:

• if the paternity of the child is not legally established, including if, at the request of the mother of the child, information about the father of the child is not included in the record of the birth certificate of the child. This circumstance is confirmed by the birth certificate of the child, in which only one parent is indicated, or by a certificate from the registry office on entering information about the second parent from the words of the mother;
• if one of the parents is dead, declared dead or missing. Confirmation of these facts is a death certificate and a court decision on recognizing the second parent as dead or missing.

The parent is not recognized as the only one in the following cases:

• if the parents are not and have not been in a registered marriage;
• if the marriage between the parents is dissolved;
• if the other parent is deprived of parental rights;
• if the other parent is serving a sentence in prison.
• A tax deduction may also be granted in double size 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.

Please note that only a working parent who earns income subject to tax at the rate of 13% is eligible to waive the other parent's tax credit.

Therefore, a parent who is registered with an employment center, a mother who is on maternity leave, and also on parental leave cannot refuse the tax deduction.

Deadlines for tax returns

A tax deduction can be applied from the month in which the child was born, from the month in which the adoption took place, guardianship (guardianship) was established, or from the month in which the agreement on the transfer of the child (children) to be brought up in a family comes into force.

The tax deduction is terminated at the end of the year in which the child reached the age of 18, in which the validity period expired, or the agreement on the transfer of the child (children) to be raised in the family in which the death of the child occurred was prematurely terminated.

If a child, upon reaching the age of 18, continues to study at an educational institution and (or) an educational institution, including academic leave, a deduction is provided for the entire period of study until the child reaches the age of 24 years.

There is a certain income limit for receiving a "children's" deduction, namely: the right to receive a tax deduction is valid until the taxpayer receives an accrual of income in the amount of 350 thousand rubles. Starting from the month in which the income exceeded 350 thousand rubles, the tax deduction is not applied until the next year.

The procedure for filing a tax deduction

Many visitors to our site are interested in how to correctly draw up a "children's" tax deduction for personal income tax. You will need to apply to the employer with a written application, attaching documents confirming the right to receive a tax deduction, depending on the specific case:

• a copy of the child's birth certificate;
• an agreement on the payment of alimony or a writ of execution (court order) on the transfer of alimony in favor of the other parent for the maintenance of a child;
• a copy of the passport (with a mark of marriage registration between parents) or marriage registration certificate;
• certificate of the housing and communal service on the joint residence of the child with the parent (parents).

If the taxpayer has more than one place of work, then tax deductions can only be provided by one of the employers of the taxpayer's choice.

If the taxpayer starts working not from the first month of the tax period, tax deductions are provided for this place of work, taking into account the income received from the beginning of the tax period at another place of work in which tax deductions were provided to the taxpayer. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued at the previous place of work.

If, for some reason, the taxpayer during the tax period was not granted tax deductions for children or were provided in a smaller amount than provided by law (including in connection with the failure to submit to the employer the taxpayer's application or the necessary documents to receive this deduction), the overpaid Personal income tax can be returned to the taxpayer from the budget.

To do this, at the end of the tax period (at the end of the calendar year), the taxpayer must submit the following documents to the tax office at the place of residence:

• tax return in form 3-NDFL;
• documents confirming the right to deduction;
• certificate 2-NDFL at the place of work;
• passport of a citizen of the Russian Federation;
• tax refund application.

Within three months after receipt of the documents by the tax inspectorate, a desk tax audit must be carried out, after which, in case of a positive decision, the overpaid personal income tax within one month is subject to return.

If you have any additional questions related to the tax deduction for a child, you can ask our lawyers using the website.

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You can get a standard deduction for children:

• natural or adoptive parent;
• the spouse of the parent;
• guardian or trustee.

Also, a double income tax benefit for children is provided if the other parent refuses to use it. In the second, the parent must have taxable income. Please note that after a divorce, both parents are entitled to receive a deduction. But a tax benefit is provided if the second parent provides for the baby, bears the cost of it. To check this, the Ministry of Finance recommends making sure that the employee pays alimony - either by a court decision or by agreement on their payment (letter of the Ministry of Finance of Russia dated 15.01.2019 No. 03-04-05 / 1233).

The essential question is which in turn is the son or daughter. Keep in mind that the number of children is determined regardless of the age of older children. That is, even if older children have reached the age of 24, they still need to be included in the calculation (letter of the Ministry of Finance of the Russian Federation No. 03-04-05 / 17101 of 04/15/2014).

Separately, it should be said about the deduction provided for full-time students under the age of 24 years. Can parents receive benefits after the student turns 24, or should personal income tax be calculated without deduction immediately after the birthday? What is the personal income tax limit for children for deductions in this case? Officials remind (letter of the Ministry of Finance dated December 29, 2018 No. 03-04-06 / 96676) that according to Article 218 of the Tax Code of the Russian Federation, a standard tax deduction must be provided before the end of the calendar period in which the son or daughter turned 24 years old, if the period of the corresponding training falls within the same year.

If the study period ends in the month before the end of the calendar period in which the heir turns 24, then starting from the next month, the standard tax deduction is not provided. Let's look at this clarification with a specific example. Let's say an employee Ivanov I.I. receives a tax deduction for his student son, who turned 24 in May 2019. A young man will graduate from a university, for example, in July 2020, which means that his father will be able to receive refunds until the end of 2019. If a young person turns 24 in May 2020, and he graduates from a university in July 2020, then Ivanov, an employee, will be able to receive a tax benefit until July 2020 inclusive.

limits

The maximum level of deductions for children remains unchanged, the maximum amount of income for personal income tax deduction for children in 2019 is 350,000 rubles. Income is calculated from January 1 of each tax period. As soon as the amount of earnings exceeds this amount, the provision of benefits is terminated. It is necessary to stop the provision in the month when the limit is reached. Until 2016, the marginal base for personal income tax deductions for children was 280,000 rubles.

Age limits

The tax base on the basis under consideration decreases starting from the month of birth. The application of the benefit ceases at the moment of the calendar period when the heir turns 18 years old. Please note that it is provided until the end of the tax period (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). If the student continues full-time studies, then upon confirmation of this fact, the benefit is maintained until he reaches the age of 24 years. In this case, the provision of tax reduction must be terminated from the month following the month of graduation (letter of the Ministry of Finance No. 03-04-05 / 8-1251 dated 06.11.2012). It does not matter whether the student has a personal source of income or not. Now let's move on to the question of up to what amount of income the personal income tax deduction for a child is applied in 2019.

How to get benefits through an employer

An application for a benefit is submitted by one of the employers. But the employee should first find out from his employer how much the deduction for the child is, the maximum amount of the deduction in his particular case, etc. The application must indicate the amount and reason for receiving the benefit, full name. and dates of birth of children. Documents confirming the right to tax relief must be attached:

• birth or adoption certificate;
• act on the appointment of a guardian;
• marriage certificate (for the parent's spouse);
• divorce certificate (if the taxpayer is no longer married);
• a document on training (if the student is from 18 to 24 years old);
• documents confirming the status of a single parent (the limit of the standard deduction for a child in 2019 in this case is doubled);
• proof of maintenance (for example, a notarized agreement on the payment of alimony, documents confirming the cost of supporting children);
• disability certificate.

If the employee has not been working since January 1 of the current tax period, then he will be provided with a tax reduction only taking into account income from the previous place of work. At the same time, the non-taxable base for personal income tax for children is specified in Article 217 of the Tax Code of the Russian Federation, it includes daily allowances within the limits, pregnancy and childbirth benefits, and some types of material assistance, for example, for the burial of a family member. To confirm income, the employee must provide a 2-NDFL certificate from the previous employer.

Sample Application

personal income tax limit

For clarity, consider an example. Manager Ivanteev S.L. turned to the management in order to receive standard deductions for children for personal income tax (up to what amount we have already said the limit is 350,000 rubles). Ivanteev has three children:

1. Ivanteeva Anna Sergeevna, date of birth - 06/11/1995, not studying, education received.
2. Ivanteeva Maria Sergeevna, date of birth - 11/03/2010.
3. Ivanteev Ivan Sergeevich, date of birth - 07/15/2015.

The employee is paid 40,000 rubles per month.

The eldest daughter is over 18 years old, and she is not a full-time student, therefore, the benefit does not apply to her. Two others are under 18 years old, so in 2019 Ivanteev S.L. provided a monthly reduction in the tax base for the second son or daughter in the amount of 1400 rubles. and on the third - 3000 rubles.

In September, income exceeded 350,000, the income limit for deducting personal income tax for children was reached, so the reduction in the personal income tax base is no longer applied. Thus, the taxable base for the tax period was reduced by 35,200 rubles, and the amount of personal income tax paid to the budget was reduced by 4,576 rubles. In the 2-NDFL certificate, the standard deductions provided must be reflected in section 4. The codes are established by order of the Ministry of Finance No. MMV-7-11 / dated 09/10/2015.

Each parent enjoys the standard tax deduction. But the legislation is constantly being amended: the amount of the refund, the terms and conditions, as well as the list of preferential categories of taxpayers are changing.

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General information

In order to use the deduction to the fullest, it is necessary to understand all the nuances.

What is meant by the word "deduction", and what conditions must be met in order to obtain the right to use such a benefit? Which parent can get it and for which of their children?

concept

The standard tax deduction for a child (the so-called child) is a state benefit that a parent, guardian or trustee can use if a number of conditions are met ().

It consists in the fact that the taxpayer can make a partial refund of income tax paid for a child who has not reached a certain age specified by legislative acts.

Who has the right

An individual who has children and provides for them has the right to a child deduction. Return can do:

• mother, father or spouse (that is, stepfather or stepmother);
• adoptive parent;
• the person who is the guardian;
• the person in whose custody the child is;
• foster parent or spouse.

The standard tax deduction will be granted to the tax payer by the withholding agent who is the source of the income payments.

The choice of an agent remains with the individual, for which an application is written and related documents are submitted (as amended). The deduction can only be used by a resident of the country, that is, one who has been in Russia for at least 183 days a year.

In addition, you can use the benefit only on those incomes that are taxed at a rate of 13%. If employees have several jobs, then the deduction can be received only in one of their choice.

Which parent gets?

The deduction can be used by both the father of the child and his mother, on whose support he is.

For example, if there is a child from a dissolved marriage, and he lives with his mother and her new spouse, and the natural father pays alimony, then both parties can make a deduction.

This begs the question - can the new wife of the father who pays child support make a deduction? - Yes.

The funds that are transferred by the payer of the tax on the maintenance of children from the first marriage are considered joint property, which means that the new wife can also apply for a refund of tax funds from the budget ().

This opportunity is also provided to both parents who are married and work at the same enterprise. So (if there is 1 child), the amount will not be 1400, but 2800, since both mom and dad use the deduction.

If parents wish to issue a deduction for only one person (but in double the amount), then it is necessary to submit a corresponding letter from one representative that he refuses the benefit.

A parent can only waive if they have income, which is taxed at a rate of 13%. The unemployed and other categories of persons who do not have a profit are not provided with such an opportunity.

How often is it possible

The payer receives the right to the deduction at the birth of a child. It is also possible to reduce the tax base from the moment when the child is adopted / the fact of guardianship is established.

The deduction is granted from the start of the family upbringing action.

This right is canceled when the child reaches a certain age according to (), or the contract has expired (or it has been terminated) on the transfer of children to the family, and also if the child dies.

Application of the child tax credit

The deduction is used by payers who have children. But what amounts of refund are possible for a child under 18 years old (minor) and a disabled child, as well as for children who study, up to 24 years old, and what determines the amount?

What codes does an accountant use when calculating a tax deduction? How to apply for a benefit: what certificates to prepare and where to apply?

Influencing circumstances

Employees who have children receive a standard deduction, the amount of which will depend on the following circumstances:
depending on how many children are in the family;
from age;
on whether there is a conclusion on the disability of the child;
on who the child lives with - with both parents or one;
from the income of the employee who claims the deduction;

The amount of the deduction (how to calculate)

The standard deduction for providing for the taxpayer's children is provided in the amount of:

The amount for the third child is determined as follows: even a child who has already grown up and the deduction does not work for him, he will still be considered the first.

This means that for the 3rd child (who is actually the second minor, but the third oldest child), the deduction will be 3 thousand rubles.

Consider the example of calculating the deduction for a child. In accordance with paragraph 4 of Art. 218 refund for the 1st and 2nd child is possible in the amount of 1.4 thousand rubles.

At Afanasyeva M.P. I have two children: one is 12 years old and the other is 25 years old. Earnings - 20 thousand. Income per year - 240 thousand rubles.

For one child, the deduction no longer relies, since he has already reached the age of majority. But the second benefit applies.

The amount of personal income tax from profit, when the deduction is used, will be:

(20 thousand - 1.4 thousand) * 13% \u003d 2418 rubles.

If the return was not made, then the amount would be tax 2600. The following will be saved:

(2.6 thousand - 2418) * 12 months. = 2184 rubles. in a year.

Withdrawal codes

Accountants often have difficulty determining the required code to indicate a tax deduction for children.

In the directory "Deduction Codes" there are codes confirming the right to a deduction. This is the code 108 - 113.

Since 2012, codes 114 - 125, which were introduced as an amendment to the Order, also began to operate. A document that specifies the order of use -.

The deduction, which is issued in double size, is coded differently: codes 118 - 121 are used, depending on which child they are received for.

If the father or mother refuses the deduction in favor of the other parent, then codes 122 - 125 apply also in accordance with which child the refund is issued for.

What documents are needed?

To receive a deduction, you must write the appropriate address to the head of the organization.

Documents are collected depending on your situation. Standard checklist:

• statement;
• birth certificates or a document that confirms the adoption / adoption of children;
• for a child with disabilities, this is a certificate that confirms the disability;
• for a student - a document from the university stating that he is studying at a paid department (full-time form);
• marriage certificate or other document that confirms the official registration of the union of parents.

In those situations when a single parent (including a foster parent) applies for a deduction, it is necessary, in addition to the main ones, to submit the following documents:

• a certificate stating that the child is supported by a single parent;
• if the other parent has died, a death certificate;
• an extract from the court stating that the parent is recognized as such that is missing;
• a document that is drawn up according to the parent's statements (form No. 25, which is approved);
• a certificate that confirms the fact of the absence of marriage (for example, a passport).

The guardian and trustees need to add to the main documents a copy of the certificate of the rights of the guardian or guardian of the child:

• a document from the guardianship and guardianship authorities, or an extract from the decisions of such structures stating that guardianship / guardianship has been established;
• contract for the implementation of guardianship / trustee;
• a certificate confirming the fact of guardianship of a child who is under 18 (or 24 for a student) years old;
• a certificate that confirms the adoption of the child in the family.

An application for a tax deduction can be submitted to an employer or.

It should be noted that when calculating the tax, it is worth arranging the order of children by their age, and it does not depend on how many of them have reached the age of majority.

If the employee in previous years did not apply for a deduction, or did not support his right with documents, then the employer will not provide a deduction for the child.

The decision cannot be affected even by a change in the conditions in the legislation, or circumstances that allow an individual to take advantage of the deduction.

The concept of double deduction

You can take advantage of the double deduction (double amount):

1. Single parent, including foster parent.
2. Single parent.
3. Single caretaker/custodian.

When a parent marries, the right to double benefit will be lost. A double deduction is not provided already in the next month after registration (paragraph 13).

Also, one parent can use the double deduction if the other parent writes a waiver of benefits (paragraph 16).

If one parent is imprisoned in a place of deprivation of liberty, then the second one will also not be able to receive a double amount.

What can be the restrictions?

Although many employees are entitled to the deduction, it is still worth knowing about the restrictions. When calculating the amount of tax, only income is taken into account, which is taxed at a rate of 13%.

The rest of the profit, which is not an object of taxation, or is taxed at other rates, will not be taken into account when determining the amounts ().

A deduction can be made if the child is under 18 years of age. But upon admission to an educational institution, the right to return remains until the age of 24 (paragraph 5). A benefit is also available when applying for an academic leave (paragraph 11).

Video: providing standard deductions per child - changes and subtleties

For example, Yurchenko N.A. have a daughter who is a student. She gave birth to a child and took academic leave. The standard deduction will be given to her father until his profit exceeds 280 thousand rubles.

You cannot carry over the unused amount to the next tax year ().

It is also not allowed to transfer deductions in one year, which means that they are provided for every month, even the one when there was no profit ().

If an application for a deduction was not submitted on time, but, nevertheless, the employee has been working with tax agents since the beginning of the year and has children, then a retroactive refund can be issued.

The deduction will be provided from the beginning of the year, regardless of when the documents are submitted. The right to deduct will be lost in the following cases:

• when a child dies in the tax period;
• when the child turns 18 (refunds are not made from January);
• when children turn 24 (if they study at a university, etc.).

A double deduction will not be granted to one parent if the other:

• is registered with the employment center;
• has no profit (does not have a job);
• the pregnant wife is on leave due to her position, or the parent has taken leave to care for children up to one and a half years.

Up to what amount of income

There is a profit limit. If the calculation of the cumulative total from the beginning of the year exceeds 280 thousand rubles, then the individual will not be able to use the benefit (Article 218, paragraph 1, subparagraph 4, paragraph 17).

For example, Ivanchuk S.R. earned in 2020 35 thousand rubles. monthly. The employee has 2 children who are under 18 years old.

From January 1 to August 1, he can use the deduction (35 thousand rubles * 8 months = 280 thousand rubles), and from September 1, this right will be lost, since the amount will exceed the limit. From the new year, the right to return part of the tax paid is again granted.

Emerging Questions

What about a parent who raises minor children himself? What are the conditions for granting a deduction to a single mother?

What if the parents are not registered? - These are far from all the questions that arise in the process of proceedings when making a deduction. Let's consider them in more detail.

Double for single parent

The parent, guardian, guardian, if he is alone, automatically receives the right to use the standard double deduction.

An important document in this case will be a certificate of guardianship, guardianship, which indicates that he is the only one.

The Ministry of Finance believes that the very fact of having only one parent is a weighty argument for the return of children's funds from the budget. All other factors (marriage registration, deprivation or retention of parental rights) will not be taken into account.

If the parents are divorced or in a civil marriage

This situation does not have an unambiguous solution. There are gaps in the legislation on this issue. A parent that is not married will be considered single. So, he can take advantage of a double deduction when calculating tax.

Then you need to have supporting documents that the second parent was not provided with benefits (certificate from the court on determining the place of residence of the child, that the child lives with the parent, etc.).

In this case, the second parent (in a civil marriage) will not be given a deduction at all (). During inspections, the tax inspectorate will focus on this document.

Deduction for a disabled child

Last update: 01/30/2020

The standard tax deduction (also START) is the deduction of a specific amount from the taxpayer's income, and the resulting balance is subject to personal income tax at a rate of 13%.

Income is understood as the entire money supply received in a year (tax period). Income may be taxed at various rates. With regard to START, those incomes that are subject to an interest rate of 13 are taken into account.

The law classifies deductions for children as START. The article contains information on tax deductions for children in 2019, 2020.

Who is eligible for START per child?

According to p.p. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the deduction may be in favor of:

• parents;
• adoptive parents;
• guardians and other persons equated to this category in accordance with family law.

These statuses are confirmed by a birth certificate, acts of guardianship and guardianship authorities, court decisions on recognition of paternity, etc.

The law also determines the age of children when a deduction is allowed:

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

Is it possible to receive a deduction if the child is studying in a magistracy? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, the 2nd stage (magistracy) is not considered as obtaining 2 higher education, and therefore, if the child is under 24 years old, and he is studying in the magistracy, his parents are entitled to receive START. But on the condition that this education is happening for the first time.

The amount of the deduction in 2019, in 2020

As of 2019-2020, START per child remains the same at:

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

• 12 000 rub. - for disabled children under 18 years of age, including for parents (adoptive parents)) a disabled child of group 1 or 2, studying full-time, not older than 24 years (code 129);
• 6000 rub. - the bottom of disabled children under 18 years of age, as well as for guardians (custodians) a disabled child of group 1 or 2, studying full-time, not older than 24 years (code 129).

The amounts for children with disabilities are added up, that is, the standard deduction for a child (depending on his order in the family) is added to the deduction for a disabled child. This is the position of both the tax authorities and the Ministry of Finance (letter No. 03-04-05/51063 dated August 09, 2017), and in judicial practice (paragraph 14 of the Practice Review, established by the Presidium of the RF Armed Forces dated October 21, 2015) .

For example: The second child is disabled, therefore, the parent is entitled to a deduction of 13,400 (12,000 + 1,400) rubles. And if the child is the third in the family, then the amount will reach 15,000 (12,000 + 3,000) rubles.

When does the deduction stop?

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

• if the total income since the beginning of the year has exceeded 350,000 rubles., the deduction stops from the month in which there was an excess. Income calculation begins from January of the current year (and not from the date of birth of the child) . And even if the child was born after the maximum salary level, then this year the START will not be applied.
• if the child died- the deduction is fully submitted in the current year, but stops from January of the next year.
• if the child has reached the age of 18 this year(and does not study full-time), the deduction is presented in full in the current year. Ceased from January next year.
• e if the child has graduated in an educational institution and has not yet reached the age of 24, the deduction is submitted in full in the current year.
• if the child reaches the age of 24, but continues to study (student, graduate student, intern, cadet), the deduction is made in full in the current year, ending from January of the next year.
• if the child has graduated and is over 24 years old, the taxpaying parent will no longer be entitled to the deduction from the next month in which education ends.

How is the order of children determined?

Children are ranked chronologically (by date of birth). That is, depending on the age of the child. That is, the first child is the oldest and then in reverse descending order. Birth order takes into account all children, regardless of the coming of age of individual children. When calculating the deduction, all children are taken into account.

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

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

Children in respect of whom the right of deduction disappears are not excluded from the general priority. The same procedure remains in the event of the death of a child in a large family. No deduction is made for such a child, but information about him is taken into account to determine the size of subsequent children.

Example: There were three children in the family: the first child is 22 years old and does not study, the second died at the age of 15, the third was 8 years old. In fact, parents have the right to a deduction for one child - only for an 8-year-old baby in the amount of 3,000 rubles. (but not 1400 rubles).

• First - 0 rub. (does not allow returns);
• The second - 0 rub. (in connection with death);
• Third - 3000 rubles.

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

Is there a deduction for a woman on maternity leave or childcare?

• If in the tax year a woman had payroll (or other income subject to personal income tax), and then maternity leave followed, then the deduction is provided for each month until the end of the year. Provided that the limit on the amount of child deductions has not already been reached .
• When a woman is on maternity leave or parental leave from the very beginning of the year (that is, there were no accruals subject to personal income tax), then the personal income tax base is not calculated and there is nothing to apply the deduction to.

According to the letters of the Ministry of Finance of Russia N 03-04-06 / 8-29, N 03-04-05 / 8-10, No. 03-04-06 / 8-36, if during the year in certain months of the year the employer did not pay income, subject to personal income tax (and the rest of the salary was paid), then standard deductions are provided for each month of that year. That is, including those in which there was no salary.

The letter of the Ministry of Finance of Russia N 03-04-06-01 / 118 says if the employee is on maternity or parental leave and goes to work. Accordingly, she begins to receive taxable income during certain months of the tax year, then, if there is an application and supporting documents, the tax deduction is due to her for each month of the year. Actually, including the months she was on maternity or parental leave.

Who provides the deduction?

START is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself determines which of the bottom will deal with this issue. You can't receive two at the same time. The employer (in the presence of supporting documents and the application of the employee) makes all the necessary calculations, pays personal income tax and reports to the tax service. You just have to keep track of whether the deduction is taken into account. And if you find errors, report them to the accounting department of the enterprise.

Thus, deductible money as such is not given separately. It simply reduces the amount of withholding tax, keeping the salary higher.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made on a monthly basis during the year, if the employee submitted a corresponding application at the time of employment or after the birth of a child. When employment has not been since the beginning of the year, then START is assigned taking into account the previously made deduction for the previous job (this requires a 2-NDFL certificate from the previous job).

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

Suppose a tax deduction for a child was not made or the accounting department made mistakes, the deductions were not taken into account in full. Then, at the end of the year, the citizen himself can apply to the tax office. This does not happen often, usually the amount of the tax deduction for the child is successful, the main thing is to file an application and documents for the child on time.

When the taxpayer himself has to receive START, then for a refund you should submit:

• corrective declaration 3-NDFL at any time of the next year (not necessarily before April 30);
• a certificate in the form of 2NDFL from the place of work or the website of the tax service in electronic form with an electronic inventory (in the second case, you need to be registered in the personal account of the website of the Federal Tax Service. Such a certificate is issued for all official income, that is, data from all employers);
• attaching a copy of the birth certificate to the declaration;
• if children are over 18 years old - a certificate from the educational institution.

After checking the documents, the IFTS (no more than 3 months) will return the overpaid tax amounts to the citizen's bank account.

Deduction mechanism and documents required for its deduction

Often people are confused about what amount is not taxed on a child when calculating salaries. The mechanism is simple: the employer is obliged to deduct the amount of the deduction from the salary. The resulting difference is multiplied by 13% - the personal income tax rate. This is how the total amount of tax is calculated.

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

• the employee, at his own request, submits a free-form application for deduction to the personnel department;
• a copy of the passport with a mark of a registered marriage or a marriage certificate (for married parents);
• documents for children (birth certificate, act of the guardianship and guardianship authority, judicial act on recognition of paternity, etc.);
• if the child is between the ages of 18 and 24 and is studying full-time at a university or other educational institution, then a certificate from the university confirming the fact of education;
• if the child is disabled, then a medical report and a document confirming the disability.

It is enough to provide such documents to the employer 1 time. You don't have to apply every year. Only when changing jobs, it is required to submit documents and an application to a new employer with a 2NDFL certificate from a previous job. Unfortunately, it is not always possible to provide a certificate of the resources of the Federal Tax Service, since the data are obtained for the year and with a long delay (for the reporting year only by the middle of the next).

Sample application for child tax credit

Director of LLC "Vesna"
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

From January 1, 2019, I ask you to provide me with a standard tax deduction for each month of the tax period for my income in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1,400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)

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

• In the event of the birth of a child, the employee may submit to the employer an application, a birth certificate. The deduction is activated from the moment of his birth.
• When applying for a job, you should also immediately submit a birth certificate, write an application and provide a 2-NDFL certificate from a previous employer.
• When an employed employee did not immediately provide documents, but before December of the current year, the accounting department must recalculate personal income tax for that year.

If the parents are not married (civil) or divorced

If there is no registration of marriage between parents, then the second parent can receive a deduction upon providing a document that confirms that the child is on his support:

• a copy of the court decision indicating who the child lives with
• certificate of registration (registration of the child) at the place of residence of the parent
• agreement of parents (notarized) on the payment of alimony
• notarized agreement of parents about children (with whom the child remains).

Even a parent deprived of parental rights can count on START. One condition is important this parent provides for the child .

How to get a double deduction for a child?

If the parents (adoptive parents) wish, one of them can receive a double deduction, for this it is enough to provide an application for the refusal of the other parent to provide such a deduction. Every month, the parent who refused provides a certificate of income 2-NDFL. A prerequisite for such a transfer of the right of deduction is the availability of income subject to personal income tax. An unemployed person, for example, cannot transfer his right of deduction to his spouse.

There is also a double deduction for a single mother. Therefore, in order to receive a double tax deduction for a child, additional documents are required:

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

The double standard tax deduction, like the regular one, is applied up to a certain total annual income. Namely, until the month when wages since the beginning of the year reached 350 thousand rubles.

Double deduction for single parent

There is no definition of "single parent" in the legislation of the Russian Federation. But the Treasury makes clear that a parent is not the only one when the other parent is alive. That is, a family with an unregistered marriage, there was a divorce, etc. Deprivation of parental rights of the 2nd spouse also does not recognize the first spouse as the only parent. To confirm the absence of the second parent, you must provide 1 of the following documents:

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

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

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

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia N 03-04-05 / 8-1331);
• does not work, because is on maternity leave (Letter of the Ministry of Finance of Russia N 03-04-05 / 8-997);
• on leave to care for a child under 1.5 years old (Letter of the Ministry of Finance of Russia N 03-04-06 / 8-95);
• is registered with the employment center (Letter of the Ministry of Finance of Russia N 03-04-05 / 8-513).

Deductions for self-employed and self-employed

If the entrepreneur is on the general taxation system, the nobility pays the NFDL (13%). Therefore, he has access to deductible transactions on the same terms as employed citizens.

When an entrepreneur is on a special regime (simplified, patent), then START is not available.

Also, self-employed citizens (who have the official status of self-employed) will not be able to count on it.

Are tax deductions cumulative, START compatibility

START is compatible with other deductions such as professional, social and property deductions. That is, all these deductions complement each other and are summarized. However, it must be borne in mind that if the accrual of such deductions turns out to be more than income, then such excess amounts are equated to zero, since the deductions are of a compensatory nature and their effect directly depends on the tax activity of the taxpayer.

START Restrictions

The deduction can be made from those incomes that the tax agent (or individual entrepreneur in the general system) declares.

And the employer, as a tax agent, can only declare the wages of his employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2020), then he will not be able to receive a standard tax deduction for a child for 2020, even if he had other sources of income (for example, rent for an apartment that a citizen rents ), for which he reported to the tax office and paid the tax in good faith.

There is another limiter - this is the maximum amount of income during the year. That is, deductions for children up to what amount are possible? This has already been said - 350,000 rubles. For example, if an employee received an accrual total of 350,000 rubles from January to September (excluding taxes and deductions), then START is not applied from October to December of this year. But the next year (the new taxation period) starts from a new sheet. In fact, the monthly salary should not exceed 29,166 rubles. Then the deduction will be applied in full for the entire year.

It is not possible to apply the deduction "backdating", for example, if the parents did not apply the deduction until the age of 3, and then decided to use it, in this case, the recalculation can no longer be done. Recalculation is possible only during the current tax year. The application of START is made after the application is submitted to the employer and is valid for future periods. True, the citizen himself will be able to return the lost amounts by submitting a corrective tax return. But no more than three previous years.

Example of calculating the standard tax deduction for a child

example 1:

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

• the monthly taxable base will be 20,000 - 1,400 x 2 = 17,200 rubles. Personal income tax per month will be 17200 x 13% = 2236 rubles. That is, 364 rubles. is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee's salary during the year will not exceed 350,000 rubles. and the amount of the returned tax for the year will be 364 rubles. x 12 = 4368 rubles.

example 2:

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

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.