has undergone significant changes in recent years.

We will talk about these changes in this material. In particular, we will consider the following questions:

how to get a property tax deduction when buying a home by one parent and a child;

how to get a property tax deduction when buying a home by spouses and their child (children);

how to obtain a property tax deduction by parents when registering ownership of an apartment exclusively for the child;

does a child lose the right to a property tax deduction if the parent received a property tax deduction for him and

can a parent receive a property tax deduction for a child if he has previously received a property tax deduction.

In practice, there are quite often cases when

an apartment or house is purchased by parents together with their minor children,

or the ownership of an apartment or house is registered directly in the hands of the children.

Due to the fact that parents, as a rule, spend their own money on the purchase of housing (apartment or house), a logical question arises: can parents (or a parent) receive a property tax deduction for a child?

Until recently, the Tax Code of the Russian Federation did not contain provisions regulating this issue, and the situation with obtaining a property tax deduction for a child was regulated by numerous and sometimes very contradictory letters from regulatory authorities and decisions of the Constitutional Court of the Russian Federation.

On January 1, 2014, changes to the Tax Code of the Russian Federation came into force, which more clearly outlined

• that parents (adoptive parents, foster parents, guardians, trustees) when acquiring property (apartments, houses) into the ownership of their children under the age of 18 may receive property tax deductions for them.

(Clause 6 of Article 220 “Standard tax deductions” of the Tax Code of the Russian Federation).

In accordance with these changes in tax legislation, the procedure for applying the property tax deduction is largely determined by how housing (apartment or house) is purchased and into whose ownership it is registered.

Therefore, we will consider various features of obtaining a property tax deduction depending on how housing (apartment or house) is purchased and into whose ownership it is registered.

Feature 1 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

Tax deduction for the purchase of housing (apartment, house) by one parent and child

According to clause 6 of Article 220 “Standard tax deductions” of the Tax Code of the Russian Federation, a parent who bought an apartment as a property with his minor child has the right to receive a property tax deduction not only for your share of the apartment, but also for the child’s share of the apartment.

This provision of the Tax Code is also supported by previous letters from the Ministry of Finance of Russia: dated 08/20/2013 N 03-04-05/33942, dated 02/17/2012 N 03-04-05/7-194, dated 07/19/2011 N 03-04-05/ 7-523, dated 07/19/2011 N 03-04-05/7-521.

Example 1. Citizen A. bought an apartment worth 2 million rubles. for yourself and your 10-year-old child, registering 1/2 share for each.

Despite the fact that half of the apartment is registered in the name of a child, citizen A. has the right to receive a property tax deduction in the amount of the full cost of the apartment - 2 million rubles.

Feature 2 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

Property tax deduction for the purchase of housing (apartment, house) by spouses and their child (children)

If both spouses purchase housing (apartment, house) and register it as joint property with minor children, the parents or one of them can receive a property tax deduction for the children’s share.

Both spouses and one of them can increase their property tax deduction at the expense of the child’s share when purchasing housing (apartment, house) in common shared ownership.

The spouses themselves must decide which of them and in what amount will increase their property tax deduction due to the child’s share in the apartment.

(Letters of the Ministry of Finance of Russia dated 03/14/2013 N 03-04-05/7-223, dated 07/05/2012 N 03-04-05/5-845, dated 07/04/2012 N 03-04-05/5-841, dated 07/03/2012 N 03-04-05/5-822, dated 02/01/2012 N 03-04-05/5-101).

The law and letters from the Ministry of Finance do not provide clear instructions on how parents can distribute their child’s property tax deduction.

According to current practice, in this case, an application for the distribution of the child’s property tax deduction between the spouses should be attached to the documents submitted to the tax office.

Although in this case it would be a good idea to seek additional advice from the tax office at your place of residence.

Example 2. Citizen I., his wife and their two minor children purchased an apartment worth 4 million rubles in 2014. into common shared ownership (1/4 share of ownership for each).

Each owner of a 1/4 share has the right to count on a property tax deduction in the amount of 1 million rubles. The couple decided that each of them would receive a property tax deduction for the share of one of their children.

Accordingly, the property tax deduction when purchasing an apartment will be distributed as follows:

citizen I. – 2,000,000 rubles. for your share and the share of the first child,

spouse of citizen I. – 2,000,000 rubles. for his share and the share of his second child.

Feature 3 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

A property tax deduction in respect of a child’s share can also be claimed when other relatives, in addition to the parents and their minor children, are participants in the common shared ownership of the acquired housing (apartment, house).

For example, the letter of the Ministry of Finance dated 06.06.2012 N 03-04-05/9-690 discusses the situation when an apartment was acquired in shared ownership of a child, his father and grandfather.

Example 3. Citizen X., his brother and a minor child purchased an apartment worth 1,800 thousand rubles in 2013. into common shared ownership, registering 1/3 of the share in ownership for each.

Citizen X. has the right to receive a property tax deduction not only for his share, but also for the child’s share. Accordingly, the property tax deduction will be distributed as follows:

• citizen Kh. – 1,200 thousand rubles. for your share and the child’s share;
• brother of citizen X. – 600,000 rubles. only for your share.

Attention. Parents do not require the consent of the child to receive a property tax deduction.

Feature 4 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

Tax property deduction for parents when registering ownership of housing (apartment, house) exclusively for the child

According to clause 6 of Article 220 “Standard Tax Deductions” of the Tax Code of the Russian Federation, a parent has the right to receive a property tax deduction when registering housing as the child’s property.

Example 4. In 2013, citizen A. used her own funds to buy an apartment, which she registered entirely as the property of her 10-year-old son.

In this case, she has the right to claim a property tax deduction for the purchased apartment, despite the fact that she is not its owner.

Feature 5 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

Does a child lose the right to a property tax deduction if the parent received a property tax deduction for him?

Since the property tax deduction for expenses on the purchase of housing (apartment, house) can only be obtained once (from January 1, 2014 - no more than 2 million rubles during a lifetime), the relevant question is:

• whether the child will lose the right to a property tax deduction in the future (when purchasing his own home) if the parent receives a property tax deduction for him.

The regulatory authorities believe that the child will not lose the right to a property tax deduction in the future when purchasing his own housing (apartment, house).

So, due to the fact that the property tax deduction for the child’s housing (apartment, house) (or for a share of housing) is provided directly to the parents, and not to the child himself,

• the child does not lose the right to receive a property tax deduction in the future for the costs of purchasing another home.

This position is confirmed by a number of letters from the Ministry of Finance of Russia dated 09/03/2015 N 03-04-05/50743, dated 08/29/2014 N 03-04-05/43425, dated 07/04/2012 N 03-04-05/5-841, dated 10.04 .2012 N 03-04-05/7-478.

Feature 6 of receiving a property tax deduction for a child when purchasing housing (apartment, house)

Can a parent receive a property tax deduction for a child when purchasing housing (apartment, house), if he has previously received a property tax deduction?

If a parent has already exhausted the property tax deduction for another property, then he will not be able to receive a property tax deduction for the child.

This is due to the restriction on the use of property tax deductions (clause 11 of Article 220 “Standard tax deductions” of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated March 16, 2015 N 03-04-05/13747).

However, if a parent wants to receive a property tax deduction for a child on the same property that he himself received in part of his share, for example, he did not know about the possibility of receiving a property tax deduction for a child, then he has the right to it.

To do this, you should contact the tax office again, submitting updated tax returns with a recalculation of the amount of property tax deduction.

Tax deduction for children when purchasing an apartment, house, land

If you bought housing and registered it not only for yourself, but for your minor child, you have the right to receive a property deduction for both your share and the child’s share. This is stated in paragraph 6 of Art. 220 of the Tax Code of the Russian Federation.

Until January 1, 2014, the law did not determine how to act in such a situation, and each case was considered individually. At the same time, decisions of tax authorities and decisions of the Constitutional Court sometimes contradicted each other. To date, all legislative inaccuracies have been eliminated.

Not only parents, but also adoptive parents, foster parents, guardians, and trustees can receive a share of the property deduction for a child under 18 years of age. This rule applies to all housing that falls under tax deduction and is registered as common property with children. Thus, if you bought or built an apartment, house, land, etc., you can register these real estate objects as joint property or as the sole property of the child.

Important condition! The total tax deduction for your share and for the child’s share cannot be more than 2 million rubles.

Detailed information about the rules for obtaining property is specified in the article “Tax deduction when purchasing an apartment, house, plot of land.”

If you have not yet purchased a home, we recommend our partner’s site-guide “Realtor Secrets”: Apartment-without-agent.ru. With the help of the site’s materials, you will be able to independently navigate the issues of buying and selling real estate, control your realtor and ask him the right questions.

If housing is registered for one parent and child

The procedure for obtaining a tax deduction for a child is regulated by clause 6 of Art. 19 July 2011 N 03-04-05/7-521.

If you bought an apartment as a property with a child, you can receive a property deduction for both shares - for yourself and for the child. The child's consent is not required.

Example:

You bought an apartment for 2 million rubles and registered it in the name of yourself and your 12-year-old daughter. Even though you each own ½ of the apartment, you can get a tax break for the entire home. As a result, 260 thousand rubles of overpaid personal income tax will be returned to your account (13% x 2 million rubles).

Example:

You bought a house for 3 million rubles and shared it with your minor son. You have the right to receive a tax deduction for your share - 1.5 million rubles and partially for your son's share - 500 thousand rubles. Why can't you use the child's entire share? According to paragraphs. 1 clause 3 art. 220 of the Tax Code of the Russian Federation, the maximum amount of property deduction cannot exceed 2 million rubles. Therefore, you have the right to increase your deduction only within this amount.

How to distribute property deductions between parents and children

If an apartment, house, land plot or other residential property is registered to a family, including both parents and children, you can receive a property deduction for children. Either one or both parents can increase their share. How the deduction will be distributed and who will receive it for the child is specified in the application, which, along with other documents, is submitted to the tax office.

Additionally, birth certificates of all children participating in the distribution of shares are attached. Reason: letters of the Ministry of Finance of the Russian Federation dated March 14, 2013 N 03-04-05/7-223, July 5, 2012 N 03-04-05/5-845, July 4, 2012 N 03-04-05/5-841, July 03 2012 N 03-04-05/5-822, February 01, 2012 N 03-04-05/5-101.

You can also receive a property deduction for a child if the apartment is registered in the name of a parent, child or other relative. A similar situation is discussed in the letter of the Ministry of Finance of the Russian Federation dated June 6, 2012 N 03-04-05/9-690. The main thing is to remember: you can increase your deduction only within 2 million rubles.

Example:

A married couple purchased an apartment for 4 million rubles and registered it as joint shared ownership with their two children. Each family member, as the owner of 25% of the apartment, is due 1 million rubles in property deduction. Since the children are still minors, the couple decided to distribute the children's shares to themselves - one share for each parent. As a result, adults will return 260 thousand rubles of overpaid personal income tax (13% x 2 million rubles).

Example:

You bought an apartment for 3 million rubles and registered it in the name of yourself, your mother and your minor son. Each owner owns 1/3 of the apartment and can receive a property deduction within this share. But your child has no income and does not pay personal income tax. In this case, you can increase your share at the expense of your son’s share and return 260 thousand rubles to personal income tax (13% x 2 million rubles).

Can a parent receive a deduction if the apartment is completely registered in the child’s name?

Yes it is possible. Despite the fact that the child is registered as the sole owner of the home, the parent can receive a property deduction for him. As in the situations above, the basis is clause 6 of Art. 220 Tax Code of the Russian Federation.

Example:

You bought an apartment and registered it for your 13-year-old daughter. You have every right to submit documents to the tax office and receive a property deduction for this apartment. The daughter's consent is not required.

Does a child lose the right to a deduction in the future if a parent received his share?

No, he doesn't lose it. The fact that the parents, when the child was a minor, chose a tax deduction for his share of housing does not matter. When the child grows up and buys an apartment, he will exercise his right to a property deduction in full. To do this, he must have an official job and pay income tax - it is from this that the tax deduction will be calculated.

Similar cases are considered in letters of the Ministry of Finance of the Russian Federation dated September 3, 2015 N 03-04-05/50743, August 29, 2014 N 03-04-05/43425, July 4, 2012 N 03-04-05/5-841, April 10, 2012 N 03-04-05/7-478.

When you apply for a property deduction for an apartment registered in the name of a child, do not forget to include a copy of the birth certificate in the package of documents for the Federal Tax Service.

If a parent has already exhausted his right to a property deduction, can he receive it again using the child’s share?

If you have already received a tax deduction for another home, then you cannot receive it again for a new home at the expense of the child’s share. The property deduction is granted only once in a lifetime. Grounds: clause 11 of Art. 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated March 16, 2015 N 03-04-05/13747.

If you registered an apartment for yourself and your child, and received a deduction only for your share, then you can get a property deduction at the expense of the child’s share. Contact the Federal Tax Service at your place of residence and provide an updated declaration, which will indicate the child’s share and the recalculation of the tax deduction. Reason: letter of the Ministry of Finance of the Russian Federation dated February 2, 2012 N 03-04-05/9-109.

Example:

You bought an apartment for 2 million rubles and registered it as joint property with your minor daughter. You didn’t know that you have the right to deduct not only your share, but also your daughter’s share, so you filled out the 3-NDFL declaration for half of the apartment. As a result, you received a property deduction for 1 million rubles and returned 130 thousand rubles to your account. Later you were told that you could increase your tax deduction using your daughter’s share. After contacting the tax office with a clarifying declaration, an additional 130 thousand rubles of income tax were returned to your account. As a result, you received a property deduction for the entire apartment. Your daughter does not lose the right to receive a deduction in the future when she grows up, gets a job and buys her own home.

If you buy an apartment, you can get a deduction and return tax from the budget - up to 260 thousand rubles, not counting mortgage interest. This deduction is given even if the apartment is registered in the name of a child. But the other day, one parent was denied such a deduction: first by the tax office, and then by the central office of the Federal Tax Service. The decision on the reasons for the refusal was published on the website nalog.ru.

Ekaterina Miroshkina

economist

The right to a deduction has not gone away, but in reality it is not always possible to obtain it. Here's what you need to consider if you're buying an apartment for a child or registering a share for him.

Memo on deductions for children's real estate

If you are registering an apartment or share for a child, consider the following nuances with a deduction:

1. You can include the cost of children's real estate or shares in your expenses.
2. At the time of purchasing an apartment, the child must be under 18 years of age.
3. These expenses will be included in your personal deduction limit - 2 million rubles.
4. The cost of children's shares does not increase this limit, but is included in it.
5. The limit is given once for life. One parent - one personal limit.
6. Each person can withdraw only 260 thousand rubles in personal income tax when buying an apartment. Plus tax on mortgage interest.
7. If you previously used the entire deduction amount for the same or another apartment, children's shares will not help you get more tax back.
8. When a child grows up and buys an apartment, he will not lose the right to deduct for his property.
9. The cost of children's shares can be distributed between parents as desired.
10. It will not be possible to outwit the tax office: when checking the declaration, it will understand that the deduction was used earlier and will refuse. And if he doesn’t figure it out right away, then he’ll force him to return the money to the budget.

What deduction are we talking about?

The Federal Tax Service's decision deals with property deductions. This is the one you can get when buying an apartment. Income for a year or several years is reduced by the amount of the deduction - and an overpayment of personal income tax appears. You can return it from the budget to your account.

The property deduction is equal to the amount of expenses for the apartment, but it cannot be more than 2 million rubles per person. This limit is given to each person once in their life, but it can be used for several apartments in parts - this is a form of state support.

What does this have to do with children?

Usually, a deduction when buying an apartment is received by the person to whom it is registered and who pays for it. The only exception is for spouses: they can return the tax regardless of which of them is indicated in the contract and payments.

But the tax code has the following condition: if parents bought an apartment or share in the name of a child under 18 years old, then they can receive a deduction. Although they are not the owners of the property - the child is indicated in the extract from the Unified State Register of Real Estate.

That is, the apartment belongs to the child, and his parents return the tax. This is not a scheme or a cunning move, but a specific condition from the tax code. But, as usual, there are nuances.

Under what conditions can parents return their children’s apartment taxes?

Here are the conditions for deduction for the child's share:

1. Parents are residents of the Russian Federation.
2. They pay income tax at a rate of 13%.
3. An apartment was bought for a child under 18 years old or a share was registered in his name.
4. The property is located in Russia.
5. My parents paid for the apartment.
6. Parents have not yet used their deduction limit.

For example, a family bought an apartment for 4 million rubles. Part of its cost was paid with maternal capital, and with our own money - 3.6 million rubles. At the same time, the apartment was registered for all family members: 25% each for parents and two children. It turned out that the expenses for the parents’ shares amounted to 900 thousand rubles each, and another 900 thousand each went to the children’s shares. Parents can confirm expenses for children's shares, but cannot confirm ownership, although this is a prerequisite for the deduction.

But the tax office seems to be telling them: it’s okay if the shares are registered in the name of children. We will give you a deduction for these expenses because you paid them. Bring your birth certificates and include the value of your children's shares on your personal returns.

How much tax will be returned to parents?

Who will claim the deduction?

Deduction for yourself

900,000 R

Deduction for the child's share

900,000 R

Personal income tax for refund

RUB 234,000

Who will claim the deduction?

Deduction for yourself

900,000 R

Deduction for the child's share

900,000 R

Personal income tax for refund

RUB 234,000

Parents can distribute the cost of their children's shares in another proportion, not necessarily equally. The main thing is that not a ruble will be lost and the family will receive 13% of their expenses for the apartment from the budget.

Why did the Federal Tax Service have to deal with this deduction?

One mother bought an apartment for her daughter. And the next year I filed a declaration and declared a deduction in it - 2 million rubles. But the tax office refused the deduction and did not return the personal income tax. Then the mother began to write complaints because she considered the refusal illegal: the tax code says that parents are entitled to a deduction for real estate in the name of the child.

There was such a peculiarity in this story. Previously, my mother had already used the entire personal deduction limit when buying another apartment in her name: she was returned 260 thousand rubles from the budget. And now the woman wanted to return another 260 thousand rubles - for her daughter’s apartment. That is, she decided to use another limit in the amount of 2 million rubles and reduced her income by this amount. But the tax office noticed this and refused; complaints did not help.

When will parents be denied a deduction for their child’s apartment?

Tax deductions and refunds when purchasing an apartment in the name of a child will be denied if the parent no longer has the right to a property deduction: he has used it before and has already collected the maximum possible amount of tax on one or more apartments in his name.

The cost of a child’s apartment does not increase the limit that is given to each person once for life - 2 million rubles. Expenses for children's real estate can be included in this limit, but do not add them on top.

If parents have previously used the maximum deduction amount when purchasing another property, they will not be given another 2 million rubles per child. Any person, when purchasing a home under any circumstances and conditions, can withdraw a maximum of 260 thousand rubles from the budget - one time.

Is the Federal Tax Service right or can this be appealed?

In this case, the Federal Tax Service is absolutely right. There is nothing to appeal here: my mother will not get 260 thousand rubles back a second time. And although the Tax Code does not directly address this limitation, it follows from other norms - this was confirmed by the Constitutional Court. There have already been clarifications on this topic, and the new decision of the central office is another reason to remind about the rules for tax refunds.

Can both parents include the cost of the child's share?

Parents can distribute the expenses to the child's share, but the total amount will be divided between two, and will not be included twice in the expenses of mom and dad.

If two children's shares cost 1.8 million rubles, both parents will declare only this amount and will return a total of 234 thousand rubles for two, and not each. Only mom can deduct these expenses; they can be divided in half with dad or distributed in a 40/60 ratio - whatever you like. The main thing is not to indicate the entire cost of children's shares in two declarations, otherwise the deduction will be denied and the tax refund will be delayed.

What will happen to the child’s right to deduction when he grows up?

If the parents included the cost of the child’s share in their expenses and returned 13% of this amount, the child himself does not lose the right to deductions in the future. When he grows up, starts paying taxes and buys an apartment himself, he will be able to claim a property deduction and return personal income tax. If parents once used their share for their deduction, this does not change anything. Then the parents benefited, not the child.

Let’s say those two children from the example with an apartment for 4 million rubles grew up and bought apartments for themselves - each for 2 million rubles. Once upon a time, their parents included 900 thousand rubles for their children’s shares in their deductions and returned 13%. But the adults used their limit, and the children did not benefit. Therefore, the children will claim deductions for personal apartments, for which they will pay with their own money - 2 million rubles each. Each child will return 260 thousand rubles from the budget. Their personal limits will not decrease by the 900 thousand that their parents once used.

If a child earns income before the age of 18, he will be able to use the deduction earlier; there is no connection to age. To find out how this can save a family from losing hundreds of thousands of rubles when selling an apartment with children’s shares - we’ll tell you soon.

The article contains comprehensive information about what a child tax deduction is in 2020: application form, what amount of deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who is entitled to this type standard tax deductions , how to take advantage of child tax credits.

Child tax deduction: what is it and who is eligible for the deduction in 2020

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

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

The standard child tax credit in 2020 is issued for each child:

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

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

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

Amounts and codes of deductions for children in 2020

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

• For the first child (code 114) it is 1,400 rubles;
• For the second child (code 115) – 1,400 rubles;
• For the third child (code 116) and subsequent ones - 3,000 rubles;
• For a disabled child in 2020 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

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

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

Let's look at an example:

In January 2020, Ivanova’s salary was 35 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

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

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

Thus, we managed to save 364 rubles.

Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2020, you must provide the employer with the following documents:

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

FAQ on applying for the standard child tax credit in 2020:

The employer has the right to provide a deduction for a child from the beginning of the year, regardless of the month in which the application for it was submitted and all the necessary documents were collected.

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

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

If parents are divorced or in a civil marriage

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

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

Double child deduction for single parent

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

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

Nuances of calculation and design

The tax deduction for a disabled child in 2020 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child’s deduction, depending on how a child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.

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

The deduction is made directly from the employer. But if the employer fails to provide the deduction or provides it in a smaller amount than required, the taxpayer has the right to independently contact the tax authority to formalize (recalculate) payments.

It is important to remember the following nuances.

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

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

• a tenfold increase in the maximum tax deduction for large families;
• with a salary of less than 30 thousand rubles. – complete exemption from personal income tax

The amount of the tax deduction for children in 2020 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.