One of the standard tax deductions is a deduction for the taxpayer, which is provided to certain individuals, for example, Chernobyl victims, disabled people since childhood, parents and spouses of deceased military personnel. A complete list of individuals who may qualify for the standard deduction, specified in paragraphs. 1, 2, 4 Article 218 of the Tax Code of the Russian Federation.

Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. In this case, the deduction for children is provided regardless of the provision of other standard tax deductions.

Types of standard tax deductions

Standard tax deductions:

tax deduction

This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 Tax Code of the Russian Federation.

deduction for child(ren)
A deduction for a child (children) is provided up to the month in which the taxpayer’s income taxed at the rate 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

• for the first and second child – 1400 rubles;
• for the third and each subsequent child – 3,000 rubles;
• for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles for parents and adoptive parents (6,000 rubles for guardians and trustees).

If spouses, in addition to a common child, have a child from an early marriage, the common child is considered the third.

Procedure for obtaining a tax deduction for a child (children)

Provided to taxpayers who support a child (children).

Write an application for a standard tax deduction for a child (children) addressed to the employer.

Prepare copies of documents confirming the right to receive a deduction for the child (children):

• birth or adoption certificate of a child;
• certificate of disability of the child (if the child is disabled);
• a certificate from the educational institution stating that the child is a full-time student (if the child is a student);
• document confirming the registration of marriage between parents (passport or marriage registration certificate).

If the employee is the only parent (the only adoptive parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.

If the employee is a guardian or trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.

• resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the said body on the establishment of guardianship (trusteeship) over the child;
• agreement on the implementation of guardianship or trusteeship;
• agreement on guardianship of a minor citizen;
• foster family agreement.

Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.

To correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth. The first-born child is the oldest child, regardless of whether a deduction is provided for him or not.

If a taxpayer works for several employers at the same time, the deduction at his choice can be provided only with one employer.

An example of calculating the amount of tax deduction for children

Matveeva E.V. four children aged 16, 15, 8 and 5 years.

At the same time, her monthly income(salary) is 40,000 rubles.

Matveeva E.V. submitted a written application to the employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.

Thus, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to August the employer will pay his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:

Personal income tax = (40,000 rubles – 8,800 rubles) x 13% = 4,056 rubles.

Thus, in the hands of Matveev E.V. will receive 35,944 rubles.

If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:

Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income for minus personal income tax would be 34,800 rubles.

In some cases, for example, for a single parent, the deduction amount may be doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.

Procedure for obtaining a tax deduction if during the year standard deductions were not provided by the employer or were provided in a smaller amount

If during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when filing a personal income tax return in tax authority at your place of residence at the end of the year.

In this case, the taxpayer must:

Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

Prepare copies of documents confirming the right to receive a deduction for the child (children).

Submit to the tax authority at your place of residence a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.

* If the submitted tax return has calculated the amount of tax to be refunded from the budget, submit an application for tax refund to the tax authority (together with tax return, or upon completion of the cameral tax audit).

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also provides the rights to certain categories of citizens to receive.

The categories of taxpayers who are provided with standard tax deductions as individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is preserved regardless of the provision of other standard tax deductions.

Let's look at the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation with standard tax deductions for a child (children):

This standard tax deduction is provided up to the month in which the taxpayer’s income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when income exceeds this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is disabled person of group I or II.

Note: If spouses, in addition to a common child, have a child from an early marriage, then their common child is considered the third.

Let us now assume that you, as a taxpayer, want to receive this tax deduction for your child(ren).

Let's consider the procedure for obtaining this tax deduction.

Note: This standard tax deduction provided to taxpayers who support a child (children).

1. You, as a taxpayer, need to write an application for a standard tax deduction for a child (children) in the name of your employer.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption of a child;

Certificate of disability of the child (if the child is disabled);

A certificate from the educational institution stating that the child is a full-time student (if the child is a student);

A document confirming the registration of marriage between parents (passport or marriage registration certificate).

3. If you are the only parent (sole adoptive parent), you will also need to prepare an additional copy of one of the following documents certifying that you are the only parent:

Death certificate of the second parent;

Extract from the court decision recognizing the second parent as missing;

Certificate of birth of a child, drawn up from the words of the mother at her request (according to form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent is not married (passport).

4. If you are a guardian or trustee, you will also need an additional copy of one of the documents on guardianship or trusteeship of the child, namely:

Resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the specified body on the establishment of guardianship (trusteeship) over the child;

Agreement on the implementation of guardianship or trusteeship;

Agreement on guardianship of a minor citizen;

Agreement on foster family.

5. After collecting all the documents, you need to contact your employer with an application for provision standard tax deduction for child(ren) and copies of the documents you collected.

To correctly determine the amount of the deduction, you need to line up the children according to their dates of birth. The first born child must be the oldest child, regardless of whether a deduction is provided for him or not.

Note: If you, as a taxpayer, work for several employers at the same time, you can receive a deduction from only one employer of your choice.

An example of calculating the amount of the standard child tax deduction.

In Egorova N.V. There are four children aged 16, 14, 7 and 5 years. Monthly income (salary) Egorova N.V. is 40,000 rubles. Egorova N.V. submitted a written application in the name of her employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.

As a result, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to July the employer will pay his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:

Personal income tax = (40,000 rubles - 8,800 rubles) x 13% = 4,056 rubles.

Thus, in the hands of Egorova N.V. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the deduction amount is doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you have the right to receive a standard tax deduction when filing a personal income tax return with the tax authority at the end of the year at your place of residence.

In this case you need:

1. Fill out a tax return (form 3-NDFL) at the end of the year.

2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4.* Provide the tax authority at your place of residence with a completed tax return with an application to receive standard tax deduction and copies of documents confirming your right to receive a standard tax deduction.

* If the submitted tax return calculates the amount of tax to be refunded from the budget, you need to submit an application for a tax refund to the tax authority (together with the tax return, or after completing a desk tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date you submit your application to the tax authority, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming your right to a standard tax deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

If a citizen receives income from which personal income tax is withheld at a rate of 13%, and he has children, then he has the right to take advantage of the standard child tax deduction and pay less income tax to the budget every month.

Who can take advantage of the deduction

Taxpayers who support a child or children (including adopted children) can take advantage of the standard child tax deduction in 2017.

The deduction is provided for each child under the age of 18, as well as for each student under the age of 24.

Limit on deduction

The child deduction can be used as long as the income (at a rate of 13%) from the beginning of the year will not exceed 350,000 rubles(until 2016 the limit was 280,000 rubles).

Starting from the month in which income exceeded the amount of 350,000 rubles, the standard deduction for a child is greater is not provided.

Amount of deduction per child

The amount of the tax deduction directly depends on the number of children supported by the taxpayer:

In order to correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth (the oldest will be considered first, etc.). Moreover, even if the eldest child is already over 24 years old and a deduction is not provided for him, he will still be considered the first.

Note: if the spouses already have one child each from previous marriages for which they pay alimony, then their common child will be considered third.

Calculation examples

Example 1. Standard deduction for one child

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. There is a child aged 5 years. At the same time, the monthly salary of Petrova I.A. amounts to 40,000 rub.

Tax deduction calculation

Since the child of Petrova I.A. a minor, she can take advantage of the standard tax deduction.

The deduction amount in 2017 is: 1,400 rub.

That's why, income tax Petrova I.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles – 1,400 rubles).

Monthly Petrova I.A. will pay personal income tax in the amount of: RUB 5,018(RUB 38,600 x 13%) instead of RUB 5,200. (RUB 40,000 x 13%).

Therefore, she will save: 182 rub.(5,200 rub. – 5,018 rub.).

Deduction of Petrov I.A. will receive until September because it is in this month that her taxable income since the beginning of the year will reach the threshold of 350,000 rub.(40,000 x 9 months).

RUB 1,456(RUB 182 x 8 months).

Example 2. Standard deduction for several children (one of whom is over 24 years old)

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. there are four children aged 5, 9, 16 and 25 years old. At the same time, the monthly salary of Petrova I.A. amounts to 40,000 rub.

Tax deduction calculation

Deduction of Petrov I.A. has the right to receive only for three minor children, but her eldest 25-year-old child will still be considered first.

The total amount of the deduction will be equal to: 7,400 rub.(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).

Thus, income tax will be calculated not from 40,000 rubles, but from RUB 32,600(40,000 rubles – 7,400 rubles).

Consequently, monthly Petrova I.A. will pay income tax in the amount of: RUB 4,238(RUB 32,600 13%) instead of RUB 5,200. (RUB 40,000 x 13%) and save: 962 rub.(5,200 rubles – 4,238 rubles).

Deduction of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350,000 rub.(40,000 x 9 months).

Thus, in the period from January to August 2017, Petrova I.A. will be able to save: RUB 7,696(962 RUR x 8 months).

How to get a deduction through your employer

The procedure for obtaining a standard child tax deduction occurs in 2 stages:

The first stage is collecting the necessary documents

To receive a deduction for a child, the following documents are required:

1. Child's birth certificate.
2. A document confirming marriage registration (Russian passport or marriage registration certificate).
3. Certificate from the educational institution, if the child is a student.
4. Certificate of disability, if the child is disabled.

If the employee is single parent Additionally you must provide:

• death certificate of the second parent.
• a document confirming that the parent is not married (usually a passport).

If the child one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child has not been legally established, the second parent has died or is missing.

At the same time, the fact that the parents are divorced or fail to pay child support does not mean that the parent is the only one and, accordingly, does not give the right to receive a double deduction.

The second stage is the transfer of collected documents to the employer

The collected documents must be handed over to the employer at the place of work. After their consideration, the employee will be provided with a standard deduction for the child.

If you work for several employers at the same time, then the deduction can only be obtained from one of them.

How to get a deduction through the Federal Tax Service

If during the year deductions for the child were not provided or were not received in full, then they can be obtained at the end of the year through the tax service. To do this you need:

The verification of the 3-NDFL declaration and the documents attached to it is carried out within 3 months from the date of their submission to the Federal Tax Service.

Within 10 days after the end of the inspection tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).

After receiving the notification, you must come to the Federal Tax Service and write an application for a personal income tax refund indicating bank details for which the money transfer will be made.

The funds must be transferred within 1 month from the date of filing the application for a personal income tax refund, but not earlier than the end of the document verification (desk audit).

Particular questions regarding the standard tax deduction

From what month does the right to deduction cease if the child turns 18 in the middle of the year?

On this issue, the opinion of tax authorities is unanimous. The tax deduction is submitted until the end of the year, provided that the taxpayer’s income, calculated on an accrual basis from the beginning tax period the tax agent providing this standard tax deduction did not exceed 350,000 rubles.

From what month is the right to a deduction lost if a child studying full-time graduates (receives a diploma) in the middle of the year?

The tax authorities do not have a consensus on this issue.

Some of the letters from the Ministry of Finance say that the right to receive a standard deduction ends in the month following the day when the child graduated from school (received a diploma), in another part that the fact of graduation in the middle of the year does not affect the fact that the deduction is provided until the end tax period. Thus, the Letter dated August 28, 2012 No. 03-04-05/8-1010 states that:

“According to paragraph 12 pp. 4 clause 1 of the Tax Code of the Russian Federation, a tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

At the same time, in accordance with paragraph nineteen of this subclause, the reduction tax base is carried out from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family and until the end of the year in which the child (children) have reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children).

Since, in accordance with paragraph nineteen of this subclause, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24 years old, therefore, the tax deduction is submitted until the end of the year, provided that the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period by the tax agent , providing this standard tax deduction, did not exceed 350,000 rubles.

Starting from the month in which income exceeded 350,000 rubles, the tax deduction provided for in this subclause is not applied.

In the commented Letter of the Ministry of Finance of the Russian Federation dated 08/09/2017 No. 03-04-05/51063, employees of the financial department reminded how to calculate the amount of personal income tax deduction for a disabled child. In this letter, they once again point out that the amount of the deduction depends on the order of birth of the child and whether he is disabled.

The amount of deduction established by the Tax Code

The procedure for providing standard children's personal income tax deductions is established in paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. So, for each month of the tax period the following applies:

a) for the parent, spouse of the parent, adoptive parent, on whose support the child is, in the following amounts:

– 12,000 rub. – for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

b) for a guardian, trustee, adoptive parent, spouse of an adoptive parent who is providing for the child, in the following amounts:

– 1,400 rub. – for the first child;

– 1,400 rub. – for the second child;

– 3,000 rub. – for the third and each subsequent child;

– 6,000 rub. – for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

The tax deduction is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which is provided for, established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (13%)) by the tax agent providing this, exceeded 350,000 rubles. Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction defined by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children) or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in in which the child (children) has reached the age reflected in paragraph. 11 pp. 4, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or from the month of death of the child (children).

Note: tax deduction is provided for the period of education of the child (children) in educational institution and/or educational institution, including academic leave issued in in the prescribed manner during the training period.

In addition, the tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

From the above provisions of tax legislation it follows that the Tax Code does not establish a rule for providing a standard deduction for personal income tax for a disabled child, namely, it is not spelled out. Is it necessary to sum up deductions depending on how the disabled child was born? This issue was often the subject of dispute between organizations and the tax department, since employees of the regulatory authority believed that the provisions Tax Code do not provide for the summation of deductions, that is, when establishing the amount of the tax deduction for a disabled child, the order of his birth is not taken into account (Letter of the Ministry of Finance of the Russian Federation dated 02.02.2016 No. 03-04-05/4977).

Determining the amount of personal income tax deduction for a disabled child

In the commented letter, as well as in Letter dated March 20, 2017 No. 03-04-06/15803, employees of the financial department noted that the organization should determine the total amount of the standard deduction for a disabled child as follows: add up the deduction provided in connection with the order of birth of the child , and a deduction for a disabled child. Thus, for example, the total amount of deduction for a disabled child who was born first is 13,400 rubles. (12,000 + 1,400) per month.

Note: this position was expressed in paragraph 14 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Armed Forces of the Russian Federation on October 21, 2015: based on the literal content of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, 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 considered disabled. These criteria are not specified in the law as alternatives, and therefore the amount of the deduction can be determined by adding the given amounts. Later, the regulatory authority, in Letter No. SA-4-7/19206@ dated November 3, 2015, drew attention to the fact that the Federal Tax Service is sending a review for information and use by territorial tax services.

We present in the table the amounts of the standard personal income tax deduction per month for a disabled child, depending on the order of his birth.

Birth order of a disabled child	Amount of deduction per month for a parent, spouse of a parent, adoptive parent	Amount of deduction per month for a guardian, trustee, adoptive parent, spouse of an adoptive parent
	RUB 13,400 (1 400 + 12 000)	7,400 rub. (1 400 + 6 000)
	RUB 13,400 (1 400 + 12 000)	7,400 rub. (1 400 + 6 000)
Third and subsequent	15,000 rub. (3 000 + 12 000)	9,000 rub. (3 000 + 6 000)

In conclusion, let us draw your attention: in the commented letter, employees of the financial department once again noted that written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees, sent to taxpayers and (or) tax agents, are of an informational and explanatory nature and do not prevent taxpayers, tax authorities and tax agents from being guided by the norms of the legislation of the Russian Federation on taxes and fees in the understanding , different from the interpretation set out in this letter.

We, in turn, recall the Letter of the Ministry of Finance of the Russian Federation dated November 7, 2013 No. 03-01-13/01/47571 “On the formation of a unified law enforcement practice,” which states that in the case when written explanations of the Ministry of Finance (recommendations, clarifications Federal Tax Service) on the application of the legislation of the Russian Federation on taxes and fees are not consistent with the decisions, resolutions, information letters of the Supreme Arbitration Court, as well as decisions, resolutions, letters of the Armed Forces of the Russian Federation, tax authorities, starting from the day the specified acts and letters of the courts are posted in full on their official websites on the Internet or from the date of their official publication in the prescribed manner, when exercising their powers, they are guided by the named acts and letters of the courts. Consequently, when determining the size of the standard personal income tax deduction for a disabled child, an organization must be guided by the explanations presented in the review of the Presidium of the RF Armed Forces.

Taxation of income individual can be reduced by taking the standard deduction.

The deduction amount reduces the taxable amount Personal income tax and applies to amounts taxed at a rate of 13%.

The obligation to provide a standard deduction lies with the employer – tax agent. The benefit is of a declarative nature and is applied at the initiative of the employee.

The amount of annual income to which the benefit is applied monthly has a limit established by law. In 2019 income limit for applying the standard deduction for all categories of parents is set at 350,000 rubles. The amount is established for the personal income tax tax period – a calendar year.

The amount of income is calculated on an accrual basis. For persons who have several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the provided certificates. Starting from the month in which the accrual amount exceeded the limit, the benefit does not apply.

Definition of the concept

A deduction is an amount established by law to reduce the tax base.

For personal income tax taxpayers base includes all types of income received in any form are taxed at a rate of 13%. In the Tax Code of the Russian Federation, Art. 218.

Standard deduction provided to a person supporting a child.

Apply deduction It is possible, if you have a child to support:

The deduction is provided to each of the parents, adoptive parents or one of them in double amount. The second spouse must provide a certificate from the employer confirming the absence of benefits and an application for consent to the transfer of rights.

If the mother of the child is on care leave, the right to double deduction the father does not have it. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.

Similarly, non-working persons do not have the opportunity to transfer the right to deduction to their spouse.

Who can exercise this right

If a person has several places of employment the right to apply a deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for benefits.

Right to receive benefits are available to persons:

• Having income subject to personal income tax at a rate of 13%.
• Being a parent, guardian, adoptive parent or person in whose care the child is. Thus, the right to use the benefit is available to a person living and supporting a child, for example, the spouse of a parent, even in the absence of adoption.
• Provided an application and documents to the employer. After the end of the calendar year, in the absence of an application, the tax agent does not provide the benefit. A person will be able to receive the amount of overpaid tax at the territorial Federal Tax Service at the place of registration.

The amount of the deduction

The amount of the deduction depends on the number of children and their order.

If you are entitled to several deductions, the benefits are summed up. The chronological order of determining the order of children is used. Relatives, adopted children, and deceased children are included in the count. Age is not taken into account when determining priority. For example, if the eldest child is 24 years old, he also participates in the counting of the queue.

In the event of the termination of a marriage in which step-children were not adopted, the right to a deduction from the step-children's ex-spouse is lost. At the same time, it will be necessary to review the order of children, which must be reported to the company’s accounting department, which keeps records of deductions.

Provided:

1. Benefit in the amount of 1,400 rubles for the first and second child.
2. A deduction of 3,000 rubles for the third and subsequent children.

A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles - to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.

List of documents

Confirmation of the right to receive benefits must be documented.

To receive benefits in the accounting department it is enough provide:

There is no direct indication in the legislation on the frequency of submission of certificates of study. The main requirement is to confirm the fact of training. Accounting employees of an enterprise can request confirmation of study annually or twice a year - at the beginning of the calendar (January) and the academic year (September).

Exist non-standard cases, when a person is divorced from his spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.

When applying for benefits, these categories of persons must provide additional documents:

• For persons supporting children - marriage certificate. In other cases, no document is required. To receive benefits, the fact of the presence or absence of marriage between parents and adoptive parents does not matter. You must also provide a certificate from management company or house management on the joint residence of children with parents. Additionally, you can receive an application from the spouse to provide the applicant with children for the deduction.
• For persons paying alimony - documents confirming maintenance ( performance list) and the fact of payment of the amounts (extract from the current account). When paying in cash, confirmation of payment may be a receipt from the spouse indicating regular receipt of funds.

The main part of the documents, with the exception of certificates of special purpose, are important forms for the benefit applicant. It is enough to attach copies of documents to the application.

The originals may be requested to be presented by the responsible person in the accounting department, auditor, or tax inspector.

Registration procedure

The deduction is provided upon accrual wages employer. If a person does not promptly submit an application for deduction with documents or a certificate confirming the fact of study, the benefit is not provided.

An individual can return the due amount of tax through the Federal Tax Service after the expiration of the calendar year. A taxpayer can exercise this right within 3 years following the end of the calendar year.

Refund is made on the basis applications, declarations, income certificates and documents confirming benefits. Overpaid personal income tax amount transferred to the person’s account after a desk audit by the Inspectorate.

Drawing up an application

The application for benefits must be completed once.

Again, the employer may offer to draw up an application if the amount of the deduction changes and if the document contains a direct indication of the amount of the benefit. The employee also declares termination of the right in writing.

In the traditional version, the document is submitted to the accounting department upon employment or upon the birth (adoption) of a child.

The application has standard construction structure:

The document is signed by the applicant with a transcript and the date of preparation. Allowed electronic form statements with the original signature of the person. The application is stored in the accounting department simultaneously with the attached documents for the entire duration of the benefit.

After dismissal or termination of rights, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.

Rules and terms of provision

The provision of benefits applies from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.

Deduction provided subject to confirmation of rights in order:

1. Monthly provision until the amount of income limited by law is reached.
2. Annually, calculating the amount of income up to the established limit.

The employee must notify the accounting department of the termination of the student's right to deduction. In case of untimely notification and an overpayment occurs, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.

Deductions cease upon reaching the age of 18 and termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is if the child stops studying before reaching 24 years of age. In this situation, the benefit ends in the month of graduation. In all other cases, loss of rights occurs from January of the month following the year of termination of the benefit.

Calculation examples

Determining the benefit amount by priority

Let's consider a situation where the Nikolaev spouses have a child together.

In Nikolaev N.N. There are two minor children from his first marriage, for whose maintenance alimony is regularly paid. The fact is documented.

As a result of determining the order, Nikolaev N.N. has the right to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom the joint child is the first-born can claim a deduction in the amount of 1,400 rubles.

Calculation of the deduction amount

Employee Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed in the amount of 4,550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.

Sum monthly tax is 3796 (35,000 – 5800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles monthly.

The benefit applies until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6,786 (754 * 9) rubles.

Some features

For single parents the benefit amount is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. It is necessary to provide a document certifying the right to the accounting department or tax authority - a certificate of the death of a spouse, a decision, etc.

In most cases, it is enough to simply confirm your single parent status. When a person marries, the right to double the benefit amount is lost. The fact that the child is adopted by the new spouse does not matter.

Let's consider the case when the deduction is provided to the spouse of the person paying child support. In this case, the amounts of alimony are transferred from the general family budget.

Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony provider also participates in the maintenance of the child, which allows her to qualify for benefits from the employer.

The right to deduct child support is not lost when the child reaches 18 years of age if he continues his studies. The condition for receiving benefits is the provision of material support with documentary confirmation of the transfer of funds by receipts or an extract from the current account.

The standard child tax deduction is described in the following video tutorial: