Deduction for a disabled child in 2019-2020: what is the amount established for it? What is the procedure for providing it? What changes have occurred or are planned in this order? Let's look at the answers to these and other questions later in the article.

Deduction for a disabled child: features of provision in 2019-2020

A tax deduction for a disabled child can be provided to the following persons:

• direct parents and their spouses;
• adoptive parents and their spouses;
• adoptive parents;
• trustees;
• to guardians.

The frequency of providing this type of deduction is monthly, until the moment when total income the recipient will not exceed the level of 350 thousand rubles. The amount due is calculated incrementally from the beginning of the year.

Starting from 2016, the amount of the deduction for a disabled child depends on who the recipient of the deduction is to the child (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• Parents, the parent's spouse, the adoptive parent providing for the child are entitled to 12 thousand rubles. for each such child until he reaches the age of 18 years. A similar deduction is given until the child reaches 24 years of age if he is a disabled person of groups 1-2 and is studying full-time.
• Guardian, trustee, adoptive parent, spouse of the adoptive parent providing for the child, in exactly the same situations (up to 18 years of age in general case and up to 24 years of age for disabled people of groups 1-2 studying full-time), the deduction is due in half the amount - 6 thousand rubles.

The deduction can be issued during the year at the place of work. The basis for applying the deduction is the employee’s application. In addition, the employee submits to the employer’s accounting department documents certifying the right to receive a deduction, for example, a birth certificate, a child’s disability certificate, an adoption document, etc.

NOTE! A certificate establishing a child’s disability is issued on a special form according to the form approved. by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n (Appendix 1). After the previous certificate expires, the employer should request a new one.

The deduction can be issued when the year ends. The procedure is carried out at the Federal Tax Service inspection at the place of residence of the employee applying for the deduction. Registration is not difficult: you need to write an application to the Federal Tax Service, attach documents to it that can confirm the applicant’s right to deduction, and be sure to tax return 3-NDFL .

NOTE! 3-NDFL for 2019 must be submitted on a new form.

Read about what other deductions, besides the standard ones, you can get for children.

In this entire topic, attention should be focused on one significant nuance related to the calculation of the amount of deduction for a disabled child. The nuance lies in the resulting alternative: should the deduction issued for such a child be added to the deduction of the standard amount, or should the maximum be selected from two deductions. Until recently, the explanations of the departments and the conclusion of the highest court of the Russian Federation differed. Let us explain the current situation.

Position of the RF Armed Forces: deductions are allowed to be summed up

The Supreme Court of the Russian Federation in 2015 made an interesting conclusion that has a decisive impact on the size of the tax deduction for a disabled child. According to paragraph 14 of the Review of the practice of consideration by courts of cases related to the application of Ch. 23 of the Tax Code of the Russian Federation (approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015), the amount of such a deduction should be calculated taking into account two circumstances, namely:

• what kind of child is he?
• does he have a disability?

But the most important thing that the review notes is that these circumstances should not be considered mutually exclusive or alternative. In other words, the amounts of deductions can be added up for those children who have disabilities. The amount of deduction for a child with a disability with this approach will be equal to 13,400 rubles. (1,400 rubles + 12,000 rubles) in the case when such a child is the first or second in the family, and 15,000 rubles. (3,000 rubles + 12,000 rubles) if the child with a disability is the third child and further.

What does the Ministry of Finance of the Russian Federation say about this deduction?

Since 2017, the department agrees that the deduction for a disabled child and the usual children's deduction must be summed up (letters dated 03/20/2017 No. 03-04-06/15803, dated 08/09/2017 No. 03-04-05/51063, etc.). Similar position took and the Federal Tax Service.

For an example of such a calculation in numbers, see the material “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

However, until that time, the officially existing position regarding the provision of a deduction for a child with a disability was as follows: a deduction for such a child can be issued only in the amount of the deduction specified in Art. 218 of the Tax Code of the Russian Federation for a disabled child. The size of the deduction did not change depending on the circumstances of the child’s account, that is, it could not be added to the standard “children’s” deduction (letter of the Ministry of Finance of the Russian Federation dated March 14, 2013 No. 03-04-05/8-214, dated April 18. 2013 No. 03-04-05/13403).

Results

To summarize, we note that for 2019-2020. The positions of the Supreme Court of the Russian Federation and the Ministry of Finance of the Russian Federation regarding the possibility of simultaneously applying two deductions for disabled children coincide, and no one plans to change this procedure yet. Therefore, families with disabled children can save a little on personal income tax payments.

For examples of calculating the standard deduction for children, see this article.

It's no secret that current legislation provides for certain tax discounts for individuals with children. However, the deduction for a disabled child in 2019 is calculated in a special way and has whole line nuances.

As you know, if a child is disabled as a result of serious complications in the body that are associated with diseases, then he belongs to a special preferential category of the population - the disabled. The state took special care of such children by providing a number of compensations, including increased amounts.

What it is

For a child with disabled status, this is a fixed fee. sum of money, by which the total amount of taxable income of an individual providing for a disabled person is reduced. This tax benefit falls under the group of standard deductions.

It should be noted that all information related to reducing the tax base, which is due to individuals raising a disabled person, can be read in the fourth paragraph of Article 218 Tax Code Russian Federation.

Who can use it

Most people think that the tax credit for children with disabilities applies only to their biological parents. However, this opinion is erroneous, since according to the 2019 legislation, a deduction is also provided for the following individuals who are responsible for providing for the child:

• Official partner of the father or mother. If the parents of a disabled person divorced, after which one of them officially remarried, and now the child is being raised in a new family, then the deduction can be issued to his stepmother or stepfather.
• An individual who has adopted a disabled person. If a child whose father and mother were deprived of parental rights was granted guardianship by an individual, then for this he is given the right to a reduction in the tax base.
• Some other persons directly related to the upbringing of disabled children. Since there are several types of forms of family relationships that differ from each other in certain nuances, for example, such as guardianship and trusteeship, a deduction is also allowed for individuals who have entered into them.

Age restrictions for children

When faced with the process of filing a reduction in the size of the taxable base, some applicants for the deduction are rejected and cannot understand what this is connected with. Often, a tax credit is not awarded because the child does not meet certain criteria. In this regard, we strongly recommend that you familiarize yourself with the list of those categories of children for whom the deduction will be issued unconditionally:

1. Individuals who have become disabled and this moment have not yet reached the age of eighteen.
2. Children under twenty-four years of age who are disabled of the first or second groups and at the same time receive knowledge in educational institution on a full-time basis.

How to determine the amount

Once an individual has a desire to return income taxes, he immediately wonders how to do this. The answer is quite simple - you need to arrange and collect required package documents, send it to tax office and wait for the money to be credited. However, already at the first stage, many applicants for personal income tax refunds have difficulty calculating the amount monetary compensation, which must be indicated in other types of documentation.

Standard deduction amount

In order to correctly determine the amount by which the amount of income of an individual subject to mandatory tax levies in 2019 will decrease, it is necessary to take into account the degree of relationship with the disabled person that the applicant for the deduction is related to. There are several options for the size of tax discounts:

IMPORTANT! The amounts of 12,000 and 6,000 rubles are accrued for a period equal to one month included in tax period. Thus, if the monthly salary of a parent raising a child with a disability is 26,100 rubles, taking into account taxes, then after calculating a deduction of 12,000 rubles, its amount will be equal to 27,660 rubles.

In what situations is double compensation due?

In some cases, tax legislation provides for the accrual of tax discounts in an increased amount - 12,000 rubles instead of 6,000 rubles and 24,000 rubles instead of 12,000 rubles. The following categories of people are eligible to take advantage of this increase:

• Individuals who are involved in raising and providing for a child with a disability status on their own. For example, .
• An individual who is equally responsible for a disabled person with another person who, in turn, decided to refuse the possibility of receiving a deduction and expressed the corresponding desire in writing. That is, if one parent does not receive a tax credit, then it rightfully goes to the other.

Please note that if a disabled person was raised alone, but after some time individual person responsible for the child gets married, then the double tax discount will be withdrawn from him in the month immediately following the month of registration of the relationship.

Algorithm for calculating the monthly salary taking into account income tax and deductions

If a child is disabled, what personal income tax deduction is due for him is one of the main questions causing difficulty for applicants for such a tax discount. Size wages Taking into account personal income tax and deductions, it is calculated quite trivially:

1. We determine the amount by which the tax base is reduced. To do this, it is just enough to understand to what degree of relationship the applicant for a tax discount is related to the child. Let’s say, if this is the mother’s birth, then it is 12,000 rubles.
2. We subtract the deduction amount from the monthly salary. If the mother of a disabled person earns 25,000 rubles a month, then subtracting 12,000 rubles, we get an amount equal to 13,000 rubles - this is the size of the tax base.
3. We find 13% of the tax base. Dividing 13,000 rubles and multiplying by 13%, we get 1,690 rubles, which is the amount of income tax.
4. We subtract the received personal income tax amount from the salary. After this operation, it turns out that the child’s mother will receive 23,310 rubles. And if she had not filed a deduction, she would have received 21,750 rubles.

Last update: 01/24/2020

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

Income is understood as the entire money supply received during the year (tax period). Income may be taxed at different rates. As for START, the calculation takes into account those incomes that are taxed interest rate 13.

The law classifies deductions for children as special income tax. The article contains information about tax deductions for children in 2019 and 2020.

Who is eligible for START for a child?

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

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

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

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

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

Is it possible to receive a deduction if a child is studying for a master's degree? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, level 2 (master's degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying for a master's degree, his parents have the right to receive START. But provided that this education occurs for the first time.

Amount of deduction in 2019, in 2020

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

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

• 12 000 rub. - for disabled children under 18 years of age, including for parents (adoptive parents)) a disabled child of group 1 or 2, a full-time student no older than 24 years old (code 129);
• 6000 rub. - disabled children under 18 years of age, as well as for guardians (trustees) a disabled child of group 1 or 2, studying full-time and no older than 24 years old (code 129).

The amounts for disabled children add up, that is standard deduction per child (depending on his/her priority in the family) is summed up with a deduction for a disabled child. This is the position of both the tax authorities and the Ministry of Finance (letter dated 08/09/2017 No. 03-04-05/51063), and judicial practice(Clause 14 of the Review of Practice, established by the Presidium of the RF Armed Forces on October 21, 2015) .

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

When does the deduction stop?

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

• if total income since the beginning of the year exceeds RUB 350,000., the deduction stops from the month in which the excess occurred. Income counting begins from January of the current year (and not from the date of birth of the child) . And even if the child was born after the maximum salary level, then START will no longer be applied this year.
• if the child died- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child turns 18 this year(and is not a full-time student), the deduction is fully submitted in the current year. Ends from January next year.
• e if the child has completed his studies in an educational institution and has not yet reached 24 years of age, the deduction is fully submitted in the current year.
• if the child reaches the age of 24 years, but continues to study (student, graduate student, intern, cadet), the deduction is due in full in the current year, ending in January of the next year.
• if the child has completed his studies and is over 24 years old, the taxpayer parent loses the right to deduction from the next month in which education ceases.

How is the order of children determined?

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

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

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

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

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

• First - 0 rub. (does not allow returns);
• Second - 0 rub. (due to death);
• Third - 3000 rubles.

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

Is a deduction provided to a woman on maternity leave or child care?

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

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

Letter of the Ministry of Finance of Russia N 03-04-06-01/118 says if an employee is on maternity or child care leave and goes to work. Accordingly, she begins to receive taxable income during individual months of the tax year, then, if she has an application and supporting documents, she is entitled to a tax deduction for each month of the year. Actually, including the months when she was on maternity or child care leave.

Who provides the deduction?

SNV is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself decides which one will deal with this issue. You cannot receive from two people at the same time. The employer (subject to the availability of supporting documents and the employee’s application) makes all the necessary calculations, carries out personal income tax payment and reports to the tax service. All you have to do is monitor whether the deduction has been taken into account. And if errors are identified, report them to the company’s accounting department.

Thus, deductible money as such is not given separately in person. It simply reduces the withholding tax, keeping your paycheck higher.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made monthly throughout the year if the employee submitted a corresponding application when hired or after the birth of a child. When the employment was not from the beginning of the year, the ST is assigned taking into account the previously made deduction for the previous job (this requires a 2-NDFL certificate from the previous job).

• Refund of overcharged personal income tax amounts through the tax office

Let’s say that a tax deduction for a child was not made or the accounting department made mistakes and the deductions were not taken into account in full. Then, at the end of the year, the citizen himself can contact the tax office. This does not happen often, usually the tax deduction for the child is successful, the main thing is to submit the application and documents for the child to the personnel on time.

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

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

After checking the documents, the Federal Tax Service (no more than 3 months) will return the overpaid tax amounts to the citizen’s bank account.

The deduction mechanism and documents required to obtain the deduction

People are often confused about what amount is not subject to child tax when calculating wages. The mechanism is simple: the employer is obliged to subtract the deduction amount from the salary amount. The resulting difference is multiplied by 13% - the personal income tax rate. This is how the final tax amount is calculated.

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

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

It is enough to provide such documents to the employer once. You do not need to write an application every year. Only when changing jobs is it necessary to submit documents and an application to the new employer with a 2NDFL certificate from the previous job. Unfortunately, it is not always possible to provide a certificate from the resources of the Federal Tax Service, since the data is obtained for a year and with a long delay (for reporting year only by the middle of the next one).

Sample application for child tax deduction

To the director of Vesna LLC
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

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

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

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

If the parents are not married (common law) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction by providing a document that confirms that the child is supported by him:

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

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

How to get a double deduction for a child?

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

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

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

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

Double deduction for single parent

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

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

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

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

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

Deductions for individual entrepreneurs and self-employed

If the entrepreneur is common system taxation, the nobility pays NFDL (13%). Therefore, deduction transactions are available to him on the same conditions as employed citizens.

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

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

Are tax deductions summable and START compatibility?

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

START Limitations

A deduction can be made from the income declared by the tax agent (or individual entrepreneur on the general system).

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

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

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

Example of calculating the standard child tax deduction

example 1:

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

• the monthly tax base will be 20,000 - 1400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee’s salary during the year will not exceed 350,000 rubles. and the amount of tax returned for the year will be 364 rubles. x 12 = 4368 rub.

example 2:

• the employee has 1 child and a salary of 30,000 rubles. The standard deduction for 1 child is available until November (in December the total income will exceed 350,000); the tax is returned monthly in the amount of (30,000 - 1,400) x 13% = 182 rubles.
• for the tax period (year), the amount of tax refunded will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days.

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 use tax benefits for children.

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 tax service to apply for a deduction for an 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 a deduction or provides it in a smaller amount than required, the taxpayer has the right to independently apply to tax authority for registration (recalculation) of payments.

It is important to remember the following nuances.

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

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

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

Standard tax deductions that reduce tax base according to personal income tax, provided for in Art. 218 Tax Code of the Russian Federation. Among these deductions is the tax deduction for a disabled child. We will tell you about the amount and procedure for providing deductions for disabled children in 2020 in our consultation.

Disabled child: personal income tax deductions in 2020

The standard deduction for a disabled child is presented in 2020 in the following amount (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

According to the table, you can answer the question: the deduction for a disabled child is given up to what age? Up to 18 years of age, the deduction is given to any disabled child, and up to 24 years of age - only to disabled children of group I or II who are full-time students, graduate students, residents, interns or undergraduates.

Moreover, in general, for a disabled child, standard deductions for 2020 are provided until the end of the year in which the child turns 18 or 24 years old, respectively. Unless, of course, the taxable income of the parent (guardian, trustee, etc.) does not exceed 350,000 rubles. After all, from the month in which income for the period from the beginning of the calendar year exceeds 350,000 rubles, a deduction for a disabled child will no longer be provided.

For example, if a full-time student who is a group II disabled person turns 24 years old in February 2020, the deduction, on the one hand, can be provided until the end of 2020. However, on the other hand, if the taxable personal income tax income of a parent who is provided with a deduction for a disabled child exceeds 350,000 rubles in May 2020, then from May 2020 the deduction is no longer due.

Are deductions cumulative for a disabled child?

The personal income tax deduction for a disabled child is summed up with the standard deduction for children, which depends on the type of child (clause 14 of the Review, approved by the Presidium Supreme Court RF 10/21/2015). For example, since the deduction for the first child is 1,400 rubles, then for a disabled child under 18 years of age who is the first child, the deduction for the parent will be 13,400 rubles (1,400 rubles + 12,000 rubles).

Double deduction for a disabled child

The standard tax deduction for a disabled child in 2020 is provided in double amount:

• or to the only parent (adoptive parent), adoptive parent, guardian, trustee (the provision of the deduction ceases from the month following the month of marriage of the only parent, guardian, trustee);
• or one of the parents (adoptive parents) of their choice based on an application for the refusal of the other parent to receive a tax deduction.

In the event of a refusal by one parent in favor of the other, it is necessary that the parent who refused the deduction himself has the right to it. That is, such a parent must have income taxed at a rate of 13%, and the amount of income has not exceeded 350,000 rubles since the beginning of the year. In addition, an additional deduction will be provided to the other parent in the amount to which the parent who refused the deduction was entitled to it. For example, the father of an only disabled child refuses a deduction in favor of his ex-wife, for whom this child is the third (the two previous children are from another marriage). Consequently, the father can transfer his deduction in the amount of 13,400 rubles (1,400 rubles + 12,000 rubles), and not 15,000 rubles (3,000 rubles + 12,000 rubles) (Letter of the Ministry of Finance dated March 20, 2012 No. 03-04-08/ 8-52).

Documents for deduction

To receive a deduction for a disabled child, you must submit an application and documents to the employer confirming your right to the deduction.

Such documents, in particular, include:

• application for a deduction for a disabled child;
• a copy of the birth certificate of a disabled child;
• copies of birth certificates of previous children (if the disabled child is the third or subsequent child);
• certificate of disability (Appendix No. 1 to Order of the Ministry of Health and Social Development dated November 24, 2010 No. 1031n).

Please note that it is not required to receive a new deduction application from the employee annually (Letter of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05/8-131). The employee must inform the employer if the conditions for providing deductions change.

But the certificate of disability must be updated as the old certificate expires.

Other documents are submitted depending on specific circumstances. For example, if a child is over 18 years old, then to receive a deduction you will need a certificate from an educational institution. If the person claiming the deduction is a guardian or trustee for the child, an act from the guardianship and trusteeship authority appointing a guardian (trustee) will be required.

If, say, an employee wants to receive a double deduction due to the refusal of the spouse to receive such a deduction, the second parent’s application for refusal of the deduction and his income certificate will be needed, which will need to be submitted monthly (Letter of the Ministry of Finance dated June 22, 2016 No. 03-04-05/36143 ).

And if the employee did not get a job from the beginning of the year, then you will also need a certificate of income for the current year from the previous employer (clause 3 of Article 218 of the Tax Code of the Russian Federation).

We also remind you that the standard deduction for a child must be provided from the beginning of the year (if the child was born before January 1 of the current year) or from the month of birth of the child (if the child was born in the current year), even if the application and documents for the deduction were submitted later in the current year year (Letter of the Ministry of Finance dated April 18, 2012 No. 03-04-06/8-118).

Application for deduction for a disabled child: sample

Here is an example of an application for a tax deduction for a disabled child:

to CEO Ecostor LLC Mokhov O.L. from administrator Chagina E.L. Statement on provision of standard tax child deduction I, Elena Leonidovna Chagina, on the basis of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for each month of the tax period for my child, Anna Pavlovna Chagina, born December 16, 2015, who is a disabled person of group III. I undertake to promptly report changes in circumstances that served as the basis for providing a standard tax deduction. Applications: — a copy of A.P. Chagina’s birth certificate; — certificate issued by the branch of the Federal State Institution “GB ITU for Moscow” of the Ministry of Labor of Russia (Bureau No. 3) dated 02/07/2020. 02.26.2020 __________________ / Chagina E.L./

You can download the application form in Word format.

Deduction codes for a disabled child in 2020

Specified in the certificate 2-NDFL/income certificate deduction codes for disabled children depend on who is receiving the deduction, as well as whether it is given in a single or double amount.

For example, deduction 129 for a disabled child corresponds to a single deduction that is provided to the parent, spouse of the parent, or adoptive parent who is supporting the disabled child. And, say, code 148 corresponds to a double deduction, which is provided to one of the parents of their choice on the basis of an application for the refusal of the other parent to receive a tax deduction. We talked in more detail about deduction codes for children in a separate article.