Eligibility for standard deductions for children. Standard deduction for parents of a disabled child
So, you have a child, or maybe even two. Did you know that you are entitled to a deduction for personal income tax accrued to you every month? This is the standard tax deduction for children. It is regulated by article 218 tax code RF.
It means that every month part of the money from the salary will not be subject to personal income tax, which is 13%.
In order to receive a deduction, you must first have income that is subject to personal income tax.
And the deduction applies to parents, guardians, adopters of children or other persons who, in accordance with the family code, are equated to the above categories of persons. That is, there must be a note about this in the birth certificate of the child, judgments, documents from the guardianship and guardianship authorities on the recognition of paternity, adoption, etc.
If you want to receive your child tax credit, you must also consider the age of the children. For clarity, here is a table.
| To whom? | When does it start? | When does it end? | |
| under 18 | up to 24 years | ||
| ParentSpouse (husband) of a parent A parent who has been deprived of parental rights, but if he pays alimony | From the month the baby was born | Until the end of the year in which the child turns 18 | Until the end of the child's studies, but no later than the age of 24 |
| adopter | Since the month the child was adopted | ||
| Adoptive parents | From the month of entry into force of the document on the transfer of the child for upbringing | Until the end of the year in which the child turns 18, as well as in the event that the term of the agreement on the transfer of the child for upbringing to a family has expired or is terminated ahead of schedule | Is not provided* |
| trustee, guardian | From the month in which the guardianship took effect | ||
* When a child reaches the age of 14, guardianship ends. The guardian becomes a trustee. Guardianship ends at the moment when the child reaches the age of majority or enters into marriage.
How to calculate START per child in 2017?
In 2015, the tax deduction for children was provided until the month when the income, which is taxed at a rate of 13%, exceeded 280,000 rubles, in 2016 this figure changed to 350,000 rubles. The deduction was not provided, starting from the month when the income exceeded this amount, and amounted to:
- for the first and second child - 1400 rubles;
- for the third and subsequent child - 3000 rubles;
- for each disabled child under 18, or a full-time student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles.
If the spouses have a child from previous marriages, then their common child is considered the third.
From January 1, 2016, the standard deduction for each disabled child has increased from 3,000 to 12,000 rubles. And for trustees, guardians and foster parents - from 3,000 to 6,000 rubles.
These changes are valid for 2017 as well.
Example of calculating START for children in 2015
Pilkina E.V. four children aged 15, 10, 7 and 5 years old. Her salary is 50,000 rubles. Pilkina E.V. filed documents with the employer for a tax deduction for all children.
Since Pilkina has more than two children, it is calculated as follows: for the first and second child - 1,400 rubles each, for the third and fourth - 3,000 rubles a month.
Thus, the entire amount of the tax deduction amounted to 8,800 rubles per month.
This amount will be taken into account in the income of Pilkina E.V. until May, inclusive, since already in June the amount of taxable income will exceed 280,000 rubles.
Every month from January to May, the accounting department will calculate Pilkina E.V. Personal income tax at a rate of 13% of the amount of 41,200 rubles. This amount is obtained from the difference of 50,000 rubles and the deduction of 8,800 rubles.
Total income tax individuals(personal income tax) at Pilkina E.V. will be:
(50000 - 8800) x 13% \u003d 5356 rubles.
Thus, the salary that Pilkina E.The. will receive in fact on hand will be: 50000 - 5356 \u003d 44644 rubles.
If the employee did not apply for a tax deduction, then her actual income received in her hands would be:
50,000 - (50,000 x 13%) = 43,500 rubles.
The difference in the presence of a deduction and its absence amounted to 1144 rubles per month. And given that the deduction was assigned monthly, until May, the total amount of savings amounted to: 1144 x 5 = 5720 rubles.
An example of calculating START for children in 2016-2017
Let's take the same employee with four children and the same salary of 50,000 rubles.
It turns out the following:
- The amount of the deduction for four children will also remain 8,800 rubles (since these values did not change in 2016-2017). Only the threshold has changed for Pilkina maximum income for taxation (350,000 rubles).
- With a salary of 50,000 rubles, the deduction will be made until July inclusive.
- From the previous example, we remember that the difference in income with and without deduction was 1144 rubles.
Accordingly, in 2016, if the employee continues to work and has the same, the savings for a large family will be: 1144 x 7 = 8008 rubles.
And, in fact, the personal income tax itself is considered the same as in 2015.
Double deduction for children
It happens that the deduction can be doubled. This applies to the single parent, adoptive parent, guardian of the child. If the parents are divorced, and one of them does not pay alimony, then this is not a basis for obtaining double deduction.
If the parent/guardian/adoptive parent of the child marries, then the right to double deduction is also lost from the next month.
Example
Employee Pilkina E.V. is the sole parent of four minor children. On March 10, 2017, she got married. Her salary is 50,000 rubles.
Thus, we consider her income minus personal income tax:
50000- (50000 - 8800) x 13% = 44644 rubles.
When does the deduction stop?
The deduction stops if one of the following events occurs: 
- income exceeded the threshold of 350,000 rubles. - the deduction stops from the month in which it occurred;
- if the child has died - in this case, the deduction is presented in full in the current year, but ends from January of the next year;
- if the child has reached the age of majority and is not studying full-time, the deduction is fully submitted in the current year, but stops from January of the next year;
- if the child has completed education, but has not yet reached the age of 24, 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 24, but continues to study, the deduction is fully presented in the current year, but stops from January of the next year.
How is the order of children determined?
The order of children is determined in chronological order and depends on the age of the children.
That is, if the eldest child, let's say, is 26 years old, and there are three more children in the family who fall under the conditions of the standard tax deduction for children, then the second will be counted as the second, and the third - as the third.
Children: 26, 17, 12.10 years old.
The deduction will be:
- For the oldest - 0 rubles, so he does not fall under the terms of START;
- For a 17-year-old - 1400 rubles;
- For a 12-year-old - 3000 rubles;
- For a 10-year-old - 3000 rubles.
It is also considered in the event of the death of a child, that is, the order does not change.
Who pays the deduction?
The deduction for children provides, and if there are several, then priority 
determined by the choice of the employee. The employer independently makes all calculations, pays personal income tax and reports to the tax service.
Also, the amount of overpaid tax can be obtained from the inspection with a completed declaration and application.
You can only receive the amount due to you for the previous three years.
How often is START produced?
If this procedure is performed by the employer, then monthly during the year (tax period).
If you return the overpaid amount through the tax, then once for the previous taxable period. Please note that it is necessary to file a declaration and an application to the tax office no later than April 30. Approximately after four months, the overpaid amount will be returned to the specified account.
Registration procedure
In order to receive a deduction for children, you must submit the following documents: 
- Application in free form to the employer.
- 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 such a person's education.
- If the child is disabled, then a medical report and a document confirming the disability.
- If one of the parents transfers the right to receive the deduction to the other, then the corresponding application is the refusal of the deduction and a certificate from the place of work on the absence of deductions.
All these documents must be provided to your employer. And then he himself will begin processing and calculating the deduction due to you.
What is piecework wages and what does it depend on - find out about it.
Are tax credits cumulative?
And finally, I would like to note that the standard tax deduction for children is the only deduction provided for by law, the amount of which is summed up. That is, all the children you have are taken into account.
As you can see, there are a lot of nuances in the taxation system in our country, but if you use them correctly and competently, you can save a sufficient amount. Moreover, this is our right. But, unfortunately, not everyone is familiar with it.
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Officially employed parents can use the tax deduction for children. This will allow levying a 13% personal income tax (PIT) not from the full salary, but only from its part after deduction fixed amount. Thus, the income received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs for their activities, they can count on a tax deduction for children if they work By common system taxation(OSN) and, therefore, pay personal income tax. When using a simplified system (STS), a single tax on imputed income (UTII) and others that do not imply payment of personal income tax, there is no tax deduction.
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tax deduction for children- This is a type of financial assistance provided by the state to increase the income of families with minor children. As noted above, child deductions are divided into two types:
standard tax deduction for children, personal income tax deductibles can be used:
- parents, adoptive parents, their spouses;
- guardians and trustees;
- adoptive parents.
Both parents or legal guardians of children are eligible for the deduction at any official place of employment(as well as in the tax service), while the recipient has the right to choose where it is more convenient for him to do this:
- at the main job;
- at a part-time job.
If the children live Abroad, their parents and legal representatives are entitled to a tax deduction, which is provided on the basis of documents certified by government agencies of the country where the children live.
Attention
To find out what a tax deduction is, watch our video on the channel BenefitsAnswer. Subscribe so you don't miss the helpful videos that come out every week!
Child tax credits for 2020
A portion of a parent's salary equal to the standard deduction will not be taxed at 13% until the month in which total income taxpayer from the beginning of the year will reach 350000 rubles.
When calculating the amount of the benefit, the
- order of appearance children in the family (both adults and deceased children are taken into account when calculating);
- presence or absence in children disability.
The amount of the social tax deduction for teaching children is 50000 rubles per year on each of them. This maximum amount of the money spent on education, from which 13% can be returned. This will amount to 6500 rubles per year(50,000 × 13% = 6500).
When paying for treatment or the purchase of medicines prescribed by a doctor from the List approved by Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, a total deduction is due up to 120000 rubles per year. Thus, in a year you can return 15600 rubles(120000 × 13% = 15600). In this amount deductions not included for expensive treatment and education of children (at the same time, the payment for studies by a brother or sister is included in the mentioned 120 thousand).
Attention
If the treatment is expensive, there is no formal limit. However, the refund amount will always be limited to the scope of paid personal income tax for the year in which tuition or treatment was paid. It will not be possible to “return” more than was transferred to the state in the form of tax.
standard tax deduction
According to paragraph 4 of part 1 of Art. 218 of the Tax Code (TC) of the Russian Federation, the state puts standard child deductions in the following amounts:
- By 1400 rubles on first And second child;
- 3000 rubles- on third and each of subsequent children.
You can apply for a standard tax deduction at the place of work, and it will be provided monthly until the child reaches the age of majority (or up to 24 years of age in full-time education). At the same time, a new statement and supporting documents does not need to be applied every year!
However, if the deduction was not taken into account for previous periods, then the employee can apply to the tax authority at the end of the year and return the overpaid personal income tax (maximum - for the last 3 years).
Example. Markov D.'s official salary is 30,000 rubles a month, he is married and has a seven-year-old daughter. Before filing a tax deduction, D. received “on hand” 30,000 - 13% \u003d 26100 rub.
After registration of the tax deduction, part of the earnings in the amount of 1400 rubles will not be taxed, i.e. 13% will be withheld only from 28,600 rubles. In this case, the final salary of Markov D., who submitted documents for the tax deduction, will increase by 182 rubles per month, since he will receive “clean”:
(28600 — 13%) + 1400 = 26282 rub.
The single parent has the right to double standard deduction. It is important to understand that the dissolution of a marriage does not mean the absence of another parent, which means that each of them can reduce the tax burden, but in the usual amount.
The employee is also entitled to a double tax deduction for each of the children if the other parent or guardian formally refused to issue benefits at their place of employment.
Upon marriage the double deduction for the previously single parent is replaced by a regular one, but in this case, the spouse is also entitled to the standard tax credit. Moreover, children from previous marriages will be counted for each spouse.
Example. If Demidov K., who is the father of a ten-year-old daughter, married V. Kudryashova, who has a three-year-old son, and they had twins, then it is believed that each of the spouses now four children.
K. Demidov’s salary is 40,000 rubles (before taxation), he is given 34,800 rubles “on hand”, and after applying for the benefit, the “net” income will increase for 1144 rubles:
40000 — 13% = 34800 rub.- Demidov's initial salary;
40000 - 1400 - 1400 - 3000 - 3000 = 31200 rubles. - is taxed, and accordingly 8800 rubles - is not taxed.
After submission of documents for reduction personal income tax salary Demidov will be:
8800 + (31200 — 13 %) = 35944 rub.
This is how much Demidov will receive monthly from January to August. In September, Demidov's total income since the beginning of the year will exceed 350,000 rubles, which means that the deduction will be suspended until next year.
Tax deduction for a disabled child
Families with children with disabilities need financial support states more than others. Therefore, a parent, adoptive parent or other person in whose care a disabled child is provided increased benefit to reduce tax burden.
The amount of the deduction for children with disabilities in 2020 is:
- 12000 r.- provided parent (adoptive parent) for each child under 18 years of age, if he has a disability, or for each child under 24 years of age, if he is disabled I-st or II group and receives full-time education (students, graduate students, interns, residents);
- 6000 r. - provided guardian, guardian, foster parent for each disabled child up to 18 years of age (or up to 24 years if the disabled child is studying full-time).
Apart from tax break due to the disability of children, such families are also entitled to a standard child deduction according to birth order: in this case they summed up.
Example. Petrov V., a single mother, receives an official salary of 50,000 rubles a month and is raising her eight-year-old disabled son. Upon presentation of the necessary documents to the accounting department of the organization, it will be granted a double tax deduction for both reasons.
50000 — 13% = 43500 rub.- "net" salary before the deduction;
12000 × 2 + 1400 × 2 = 26800 rubles - this part of the salary will not be taxed;
26800 + (23200 — 13%) = 46984 rub.- salary "in the hands" of Petrova V. after registration of the child deduction (it will become more for 3484 rubles).
The increased amount will be issued from January to July. In August, Petrova's annual income will exceed 350,000 rubles, therefore, the benefit will not be provided until the beginning of next year.
Social tax deductions for children
Social child allowances are provided regardless of standard, but in total they cannot exceed the paid annual personal income tax of the payer. According to Art. 219 of the Tax Code, these benefits are provided to a parent (or other legal representative) if they paid:
- education of children in an institution licensed to carry out educational activities;
- treatment of children or the purchase of medicines for them prescribed by a doctor (subject to payment from the family's own funds);
- contributions to non-state pension funds for children;
- voluntary pension insurance for disabled children;
- voluntary life insurance for children.
Social deduction(unlike the standard one) both parents cannot use it in full at the same time: either one of them can receive it completely, or both in parts. If there payment agreement treatment or education of children, then the person who is the payer receives the refund.
Attention
When paying for tuition brothers and sisters working siblings are eligible for the social tax deduction, regardless of whether they have both parents in common or only one. It is important to note that this type of deduction can be applied provided that family money spent without the involvement of charitable funds or maternity capital.
Tuition tax deduction
The Child Tuition Tax Credit is available for:
- parent or adoptive parent who paid full-time education for children under the age of 24;
- guardian or legal representative who paid full-time tuition for a ward who is not older than 18;
- former guardian after the removal of guardianship or guardianship, the age of the ward is up to 24 years (with full-time education).
By providing Required documents to the tax office, you can return part of the amount for payment:
- kindergarten (you can return the tax for those services, the receipt for which indicates that these are paid educational services, and not the parental fee for kindergarten);
- schools;
- educational courses or additional education (this can be, for example, paid clubs and sports sections);
- secondary special education;
- higher education (obtaining an academic degree).
Institution where children were educated must have a license for the implementation of educational activities, otherwise the paid personal income tax cannot be returned.
Example. Mikhaleva K. receives a salary of 55,000 rubles. per month. Mikhaleva's annual personal income tax is 85,800 rubles. (7150 × 12, where 7150 is 13% of 55000). She pays 80,000 rubles annually. for my son's studies at the university. The maximum limit per year for the return of the amount for the education of children is 50,000 rubles, therefore, 6500 rub. Mikhaleva will return.
Treatment tax refund
A tax deduction is provided when paying for the treatment of children in the following cases:
- expenses for paid treatment children (wards);
- acquisitions for children medicines prescribed by the doctor;
- making insurance premiums for children with voluntary health insurance.
As noted earlier, the statutory annual limit on the total amount of social deductions does not include expensive medical expenses. You can find out if the treatment is expensive from the approved List or by the code from the certificate of payment for medical services to be submitted to the tax office:
- code "1" - the treatment is not included in the specified List;
- code "2" - refers to expensive types.
In order to recover part (or the entire amount) of the cost of expensive treatment for children, it is necessary completing all of the following:
- materials purchased for expensive treatment children from the above List, were purchased for own funds taxpayer;
- in a medical institution not available necessary medicines or consumables, and at the same time in the contract for the provision medical services indicated that they are bought by the patient;
- There is information about the need to use these materials or medicines during expensive treatment (issued by a medical organization);
- available certificate of payment for medical services with code "2"(issued medical institution submitted to the tax authority).
Attention
Providing a declaration to the tax authority in order to obtain social deduction possibly at the end of the year, and to the employer you can apply with a corresponding application at any time (but only upon the fact of the implementation of the above costs).
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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 use the standard tax deduction for the child 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 use the standard tax deduction for a child in 2017.
The deduction is available for each child under 18 years of age and for each student under 24 years of age.
Withdrawal limit
The child deduction can be used as long as the income (at the 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 the income exceeded the amount of 350,000 rubles, the standard deduction per child is greater is not provided.
Child allowance
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 order of children according to their dates of birth (the oldest will be considered the first, etc.). Moreover, even if the eldest child is already over 24 years old and the deduction is not provided for him, he will still be considered the first.
Note: if the spouses already have one child from previous marriages for which they pay alimony, then their common child will be considered third.
Calculation examples
Example 1 standard deduction per child
Conditions for receiving a deduction
An employee of Fialka LLC Petrova I.A. I have a 5 year old child. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Calculation of tax deduction
Since the child of Petrova I.A. minor, she can take advantage of the standard tax deduction.
The amount of the deduction in 2017 is equal to: 1 400 rub.
therefore, income tax Petrova AND.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 income tax in the amount of: 5 018 rub.(38,600 rubles x 13%) instead of 5,200 rubles. (40,000 rubles x 13%).
Therefore, it will save at the same time: 182 rub.(5,200 rubles - 5,018 rubles).
Derivation of Petrov I.A. will receive until September. 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(182 rubles x 8 months).
Example 2: Standard deduction for multiple children (one of whom is over 24)
Conditions for receiving a deduction
An employee of Fialka LLC Petrova I.A. there are four children aged 5, 9, 16 and 25. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Calculation of tax deduction
Derivation of Petrov I.A. is entitled to receive for only three minor children, but the first in a row will still be considered her eldest 25-year-old child.
The total deduction will be: 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 32 600 rub.(40,000 rubles - 7,400 rubles).
Consequently, monthly Petrova AND.A. will pay income tax in the amount of: 4 238 rub.(32,600 rubles. 13%) instead of 5,200 rubles. (RUB 40,000 x 13%) and save: 962 rub.(5,200 rubles - 4,238 rubles).
Derivation 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. can save: RUB 7,696(962 rubles x 8 months).
How to get a deduction through an employer
The procedure for obtaining a standard tax deduction for a child occurs in 2 stages:
The first stage is the collection of necessary documents
The following documents are required to receive a child support allowance:
- Child's birth certificate.
- A document confirming the registration of marriage (passport of the Russian Federation or marriage registration certificate).
- Help from educational institution if the child is a student.
- Certificate of disability if the child is disabled.
If the employee is sole parent additionally you need to provide:
- death certificate of the other parent.
- a document confirming that the parent did not marry (usually a passport).
If the child has one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child is not legally established, the other parent has died or is missing.
At the same time, the fact that the parents are divorced or the alimony is not paid 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 the 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 given a standard deduction for the child.
If you work for several employers at the same time, then only one of them can claim the deduction.
How to get a deduction through the IFTS
If during the year the deductions for the child were not provided or were not received in full, then they can be received at the end of the year through tax service. For this you need:
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 IFTS.
Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).
After receiving the notification, you must come to the IFTS 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 an application for a personal income tax refund, but not earlier than the end of the verification of documents (desk verification).
Private questions on the standard tax deduction
From what month is the right to deduction lost if the child reaches the age of 18 in the middle of the year?
On this issue, the opinion of the tax authorities is unanimous. The tax deduction is submitted before 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 does not exceed 350,000 rubles.
From what month is the right to a deduction lost if a child studying full-time has graduated (received a diploma) in the middle of the year?
On this issue, there is a consensus tax authorities No.
In part of the letters of the Ministry of Finance it is said that the right to receive a standard deduction ends from the month following when the child graduated (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 granted until the end tax period. Thus, Letter No. 03-04-05/8-1010 dated August 28, 2012 states that:
“According to paragraph 12 of para. 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 subparagraph, the reduction tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of the year in which the child (children) has reached (have reached) the age specified in paragraph twelve of this subparagraph, or the contract on the transfer of the child (children) to be raised in a family has expired or the agreement on the death of the child (children) has been terminated ahead of schedule.
Since, in accordance with paragraph nineteen of this subparagraph, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24, therefore, the tax deduction is submitted before 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 the income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph does not apply.
The personal income tax deduction for a disabled child is one of the standard deductions that can be granted to a taxpayer in accordance with the provisions of Article 218 of the Tax Code ( further Tax Code of the Russian Federation). In the article we will talk about the deduction for a disabled child in 2020, consider the procedure for calculating and processing.
The amount of the tax deduction for a disabled child depends on who the taxpayer is.
- If the taxpayer is a parent or spouse of a parent, or an adoptive parent of a disabled child, the tax deduction is 12,000 rubles. for each disabled child under 18 years of age, or a disabled person of group I or II under the age of 24, when he is studying full-time or is already a graduate student, intern or intern.
- If the taxpayer is a guardian or custodian, as well as an adoptive parent or his spouse (wife), the tax deduction will be 6 thousand rubles. for each guardian.
If such a parent, guardian, guardian is the only one for the child, the deduction is provided in double size. When a single parent marries, the single deduction begins in the month following the month of marriage. For other categories of taxpayers, the fact of marriage does not matter.
The taxpayer can apply to the employer for the deduction. If for some reason this was not done, at the end of the year you can also contact the FTS inspectorate at the place of residence of the taxpayer.
Like other standard deductions, this deduction is valid until the month in which total income taxpayer for the tax period will exceed 350 thousand rubles.
Summation of standard deductions per disabled child
Example 1 An employee applied for a deduction for a disabled child at the age of 16 from the moment of employment on 09/01/2017. The employee's first child. The salary of an employee is 30 thousand rubles. The deduction will apply from September 2017. The amount of the deduction will be 1400 + 12,000.00 = 13,400.00.
Personal income tax for an employee will be calculated as follows
- (30 000,00 – 13 400,00) * 13% = 2 158,00
The employee will receive
- 30 000,00 – 2 158,00 = 27 842,00
If the employee had not applied for the deduction, she would have been paid monthly
- 30 000, – (30 000,00 * 13%) = 26 100,00
Documents required for granting a deduction for a disabled child
Grounds for granting a deduction to a taxpayer:
- written application for withdrawal
- certificate of disability in the form approved by the Order of the Ministry of Health and Social Development of Russia dated November 24, 2010 N 1031
- documents confirming the age of a disabled child - a copy of the birth certificate or copies of the pages of the passport, which indicate the name and age of the child
- a certificate from an educational institution for full-time students or who is already a graduate student, intern or intern. This certificate must be re-submitted every year.
- documents confirming who a disabled child is to a taxpayer are different for different categories of taxpayer. Read also the article: → "".
The main ones are shown in Table 1:
| No. p / p | Category of the taxpayer | Supporting document (copy) |
| 1 | Parent | birth certificate, certificate of paternity, pages of the taxpayer's passport with information about children |
| 2 | Adoptive parent | Agreement on the transfer of a child to a family for upbringing, certificate of a foster parent |
| 3 | Spouse (wife) of a parent or adoptive parent | marriage page of passport, marriage certificate |
| 4 | adopter | Certificate (certificate) of adoption |
| 5 | guardian/custodian | Document of the guardianship and guardianship authorities (extract from the decision to establish guardianship) |
A deduction can be obtained even for a disabled child who is outside of Russia. The deduction is provided on the basis of documents certified by the competent authorities of the country where the child lives.
Answers to common questions
Question number 1. If the parents of a child with a disability are divorced, who is entitled to the standard deduction for a child with a disability?
In accordance with the Tax Code of the Russian Federation, both divorced parents and the new spouses of divorced parents are entitled to a standard deduction. For parents living separately from a child with a disability, proof of entitlement to the deduction will be a copy of the child support agreement or a copy of writ of execution on the payment of alimony. For the new spouse of the parent of the child, a statement that the disabled child is jointly dependent on the spouses.
Question number 2. At what point can a taxpayer's deduction for a disabled child be terminated?
Question number 3. The total income of the taxpayer for 9 months of 2017 amounted to 351 thousand rubles, including the district coefficient of 70.2 thousand rubles. (monthly accrual - 39 thousand rubles). Need to provide a tax deduction to a taxpayer for a disabled child in September 2017?
In September 2017, the taxpayer's total income exceeded the statutory threshold of 350 thousand rubles, upon reaching which the deduction ceases to be provided. When determining income of 350 thousand rubles. the regional coefficient is taken into account as well.
It is calculated based on how many minor children are in the family, and what kind of physical health. This is spelled out in article 218 of the Tax Code of the Russian Federation.
How much is the benefit for a disabled child, under what conditions it is taken into account, what documents are needed in the material of this article.
Sizes of the standard tax credit for 2019
A natural or adoptive parent, guardian, adoptive parent who is raising a child with a disability is entitled to receive a personal income tax deduction in an amount equal to the amount of the standard child benefit and additional for the status of a disabled person.
For 2019, the amount for disability will be 12,000 rubles. for the child's natural parents and 6,000 for guardians, adoptive parents.
These amounts are added to the regular child income tax deductions:
- for the first and second child - 1400 rubles;
- for the third and each next - 3000 rubles.
Provision for a minor with a disability
What are the conditions for obtaining preferential taxation? The main condition for obtaining is official employment and "white" wages, from which the amount of the tax benefit will be deducted at.
The standard deduction helps employees of the enterprise save some part of the salary, as it is a tax-free amount.
If one parent does not receive a benefit by voluntarily waiving it, it automatically becomes available to the other parent who receives.
An increased amount of standard deductions is provided for children with disabilities, regardless of disability group, until they reach the age of majority or until they receive a diploma from a university or other educational institution. The maximum age is 24 years.
Double payout
The legislation provides for cases of granting a double standard deduction for a child with a disability:
- Upbringing by only one of the parents - there must be a documented status of the only one.
- The refusal of one of the spouses in favor of the other - while the spouse must officially work, have an income of not more than 350,000 rubles, this fact is documented monthly.
If a double personal income tax exemption is granted to a single parent, for example, a single mother who enters into an official marriage, then she loses the status of a single parent. The provision of a double deduction for income tax is stopped one month from the date of its conclusion.
Please note: The double deduction amount is the standard amount multiplied by 2.
Calculation of income tax taking into account benefits
Eligibility for income tax deduction for a child with a disability:
- gives the right to a reduction in the tax burden on personal income tax from birth until the child reaches the age of majority (or 24 years old when studying);
- allows you to increase the amount of the benefit by adding the main deduction and the disability allowance;
- makes it possible to apply to the tax service for a refund of income tax if it is impossible to issue a deduction at work.
- establish the required amount of the standard benefit;
- subtract the amount specified in paragraph 1 from the accrued wages;
- calculate personal income tax at a rate of 13% of the difference from clause 2.
The formula for calculating income tax from a salary, taking into account the presence of a disability in a child, looks like this:
Personal income tax \u003d (Accrued salary - (VCh for a disabled person + VCh for the order of birth)) * 13%.
RFP on hand = Accrued RFP - personal income tax
Example
Initial data:
- The father of a disabled person is officially employed with salary 50 thousand rubles
- The family has one child aged 12 years.
- It is necessary to calculate the amount of income tax withheld from this employee.
Calculation:
Since the employee is a natural parent, the amount of the deduction for a disabled person will be 12,000, for the fact that the child is the first in the family, he is also entitled to 1,400.
The total amount of the tax benefit = 12000 + 1400 = 13400.
The tax rate for residents of the Russian Federation = 13%.
personal income tax \u003d (50000 - 13400) * 13% \u003d 4758.
ZP on hand = 50000 - 4758 = 45242.
How to apply?
To apply for a standard deduction, the parent of a disabled child will have to write an application at the place of work in a free form, visit the guardianship authorities, the ITU and the registry office.
Documents are submitted to the parent on one of the following days:
- on the day of the device for a new job;
- on the day the child is assigned a disability group.
You need to re-submit documents if the circumstances for obtaining preferential taxation have changed.
What documents are needed?
The main document is the employee, written personally.
Documents that can confirm the right to issue are attached to the application:
- birth certificate for a disabled child;
- children's birth certificates for all other children in the family, including minors;
- ITU certificate confirming disability;
- a copy of the adoption agreement or the agreement that the child with a disability has been adopted by the family for upbringing;
- documents confirming the right to double size tax benefit.
Sample Application
The application is written in free form.
The statement addressed to the head of the enterprise prescribes the standard points:
- The crux of the matter is a request for a standard tax credit.
- Name and position of the applicant.
- Full name of the child and age, fact of disability.
- Benefit amounts.
- List of attached documentation.
Download a sample application for a deduction for a child with a disability -:
When does tax relief end?
The accounting department stops taking into account the deduction from the salary of guardians or parents of a child with a disability for several reasons:
- The child has lost a disability.
- The student with a disability is over 24 years old.
- Reaching adulthood.
- The custody agreement has expired.
- The earnings of a parent or a person appointed as a guardian have exceeded 350 thousand rubles since January of this year.
The threshold amount for income to which the standard child tax deduction applies is RUB 350,000 in 2019. It is calculated from the total official salary during the year.
parent gets n and a workplace wage of 35,000.
He was issued a tax deduction in connection with the upbringing of a disabled child.
From the beginning of the year until October, the total amount of wages will be 350.000. This is the maximum possible deduction amount.
In the last two months of the year, the benefit will not be taken into account until January of the following year.
If the salary that was 60,000, then the last accrual would be in May.
Related questions
Question 1: The guardian wants a 12,000 tax deduction. Is it possible?
Answer: Only parents are entitled to receive 12,000 Guardians receive a benefit of 6,000.
Issue 2: The employee has not filed paperwork for the disability child deduction. A year has passed, what should he do with the benefit?
Answer: If for some reason at the main job it was not possible to issue a deduction for last year, you need to contact the tax office at the place of residence with the same package of documents.
Question 3: The term of the host family contract has come to an end. Can I get a deduction if the guardians are planning to adopt?
Answer: Guardians need to inform the employer about the expiration of the contract with the guardianship authorities. You can resume the application of preferential taxation after the adoption of a court decision on adoption.
Question 4: Is there a deduction for a student with a disability of group 2 if he is studying in the 4th year of a law school and at the time of his studies he is 25 years old?
Answer: Students with disabilities of groups 1 and 2, studying full-time, a tax deduction is provided until they reach the age of 24 or until they receive a diploma, if the student is younger.
Useful video
The provision of standard deductions for children with disabilities is discussed in detail in this video:
conclusions
The deduction is provided from the beginning of the year if the birth of the baby falls before January 1 of the current year or from the month of birth, in cases of birth in the current year.
The application does not need annual confirmation. It is the responsibility of the employee to inform the employer of the change in conditions.
The total amount of the benefit is the sum of the standard non-taxable income tax amount and additional for disability.