Applying for a social deduction for children

For example, an employee claimed a deduction for medicines purchased for a sick son in the amount of 10,000 rubles. At the same time, his salary is 35,000 rubles, and a monthly tax of 4,550 rubles is withheld from it. In this case, the first two months after the submission of documents for personal income tax deduction the parent will not be charged at all (4550 + 4550), and in the third month the tax amount will be reduced by 900 rubles.

To receive a social deduction at work, only one document needs to be submitted to the accounting department: a notification from the tax office confirming the employee's right to such a benefit.

But in order to become the owner of this paper, you need to visit the regional division of the Federal Tax Service with a set of copies and originals of the following documents:

• metric (certificate) for the child;
• an agreement with an educational or medical institution where the services were provided (it must contain the details of the license on the basis of which it operates);
• prescriptions for expensive medicines (if the right to a deduction appeared in connection with their purchase);
• payment documents confirming the taxpayer's expenses for these purposes;
• application for the issuance of the relevant notification.

Within a month, such paper must be handed over to the parent, if the documents provided do not raise questions from the employees of the Federal Tax Service. Notification is enough to temporarily stop withholding tax from an employee at work.

If the parent wants to return the deduction in a single amount, then at the end of the year during which the tax was overpaid, the father or mother applies directly to the Federal Tax Service. But instead of claiming to issue a right of deduction notice, they add to the above list:

• tax return for the past year;
• certificate 2 personal income tax (for him);
• application for a refund of overpaid personal income tax;
• Bank details.

All copies of documents submitted to the tax office must be certified in advance. Like the standard deduction, the social deduction is returned no more than 4 months from the date of submission of documents.

Registration of a personal income tax deduction through the portal of the State Service

The website of the State Service is gaining popularity, as it allows you to receive many public services, without leaving home. Parents can also use it to file tax deductions. But first, you need to register on the portal and get an electronic signature. Only after that the user gets access to various services.

To apply for a tax deduction through the site, you must first fill out an electronic declaration. It is formed in the section "TAXES AND FINANCES". When filling out the document in the "DEDUCTIONS" section, "checkmarks" are put in the corresponding fields, indicating that the citizen asks to provide them. Scans of documents are attached to the declaration, which confirm the user's right to deduct personal income tax.

After sending all the electronic "papers", the parent will receive a receipt of their receipt, which will indicate the registration number of the application. It can be used to check at what stage of consideration the submitted documents are.

Before sending the declaration and scans, the parent in a special form indicates the details of the bank - for transferring money. They will go there if the check confirms the legality of the applicant's claim.

A tax deduction for a child is a state support for citizens with children in the form of compensation for part of the costs of their maintenance, education and treatment. The calculation of compensation is enshrined in the Tax Code and depends on various factors. Familiarization with the stages of paperwork by the taxpayer, the conditions and rules for calculating compensation will help you find out what the tax deduction for a child will be in 2019 in Russia.

Accrual rules

The deduction for a child is due to persons who have official employment and are payers of personal income tax. In 2019, the program, as before, is aimed at supporting families with low incomes. This is clearly spelled out in the Tax Code: the benefit applies to the annual income of a citizen, which does not exceed the threshold of 350 thousand rubles. That is, if a person's official earnings are 40 thousand per month, then he will receive compensation for the first 8 months, before passing the milestone of 350 thousand.

The exemption is for each parent of children under 18 years of age. It is also issued for full-time students, residents, interns, graduate students until they reach 24 years of age.

The tax deduction is usually registered by the employer. To do this, it is necessary to provide the accounting department with a copy of the birth certificates of all children, even if they are already over 18 years old, since the chronology of their birth is taken into account to calculate the amount of compensation.

Individual entrepreneurs who pay personal income tax at 13% of their income are entitled to receive a state benefit. This applies to those who use common system taxation. With a simplified system, a patent or the payment of a single tax on temporary income, you cannot receive a payment.

The taxpayer can apply for compensation of part of the money that he spent on the education or treatment of the child. The amount will be refunded from taxes paid for the year. At the same time, the cost of education and treatment should not exceed 50 and 120 thousand, respectively.

Examples of applying the deduction for children

For one child

The employee receives a salary of 36 thousand rubles a month and she has one child. The calculation will be as follows (36,000 -1,400) * 13% = 4,498 rubles, without applying a deduction, she will pay 4,680 rubles of personal income tax. Thus, the savings will amount to 182 rubles per month and 1638 rubles per year. But the lower the level of wages, the stronger the effect of applying the deduction.

For three children

If there are three children in the family, then the first two are entitled to a deduction of 1,400 rubles, and the third 3,000, in total, the taxable base can be reduced by 5,800. We get (36,000 - 5800) * 13% \u003d 3926. Without deductions, the tax would be 4,680 rubles. Savings per month is 754 rubles, and for the year 6,786 rubles.

per disabled child

If the family has a disabled child, then the amount of the deduction will be larger - 12,000 rubles, if he is native, and not adopted, plus 1400 standard deduction. In this case, we will get (36,000 - 12,000-1400) * 13% = 2,938 rubles of income tax. Without the deduction, it would have been 4,680 rubles. Savings per month is already 1,742 rubles, and over the year it will be 15,678 rubles.

Attention! If an employee has acquired housing, then he has the right to return the income taxes paid to the state by submitting a 3-NFD declaration for receiving a property deduction.

How to get a tax deduction for a child in 2018 from an employer

If a citizen is employed and works according to employment contract, then it is easiest for him to receive a deduction directly from his employer.

To do this, the following documents are transferred to the accounting department:

• Application for a tax deduction for a child. It is drawn up in the accounting department in the name of the director;
• A copy of the document that confirms the right to receive a deduction (copy of a certificate for a child or a certificate of adoption);
• Marriage document (copy of the certificate, copy of the page from the passport with a stamp);
• If the deduction is requested for a disabled child - a relevant certificate;
• If the child is studying full-time - a certificate from the university. The Ministry of Finance determined that the geographical location of the institution does not matter - the child can receive education both in Russia and abroad. In addition, the deduction is provided for training on a paid basis.

How to apply for child benefit

If a single parent or guardian receives the deduction, then he must also include in the package of documents:

• A copy of the document on the death of the second parent, a certificate of recognizing him as missing, etc.;
• Certificate No. 25 to confirm the status of a single mother;
• Confirmation that the single parent has not remarried.

The accountant usually provides a ready-made template for a child deduction application. The employee only needs to enter the total number of children and the requested deduction amount.

Important! It must be remembered that if an employee works not only in his organization at the main place, but also part-time, then he has the right to receive a deduction only for his main job.

How to get a tax deduction for a child in 2018 through the tax

Sometimes a situation arises that an employee cannot take full advantage of the deductions that are due to his children. This may be, for example, due to an accountant's error.

In this situation, it is still possible to receive a deduction. Only the worker will need to independently prepare required package forms and apply with them to the tax office. This body examines them and then returns the overdeducted the amount of personal income tax. However, this can be done only after the end of the next calendar year.

It is very important to pay special attention to the preparation of documents. They must not contain errors. In addition, if the package contains copies, then upon delivery, you will need to show the inspector the originals.

IN full package deduction documents include:

• Form 3-NDFL. It is filled out for the year when the employee either did not use the deduction at all, or was not provided in full. You can fill out this form manually on a printed form, or print it out on a computer, use special programs, Internet sites;
• The document that establishes the benefit - a copy of the birth certificate or adoption certificate;
• Application for the transfer of the amount excess tax to a bank account with its full details;
• Certificates in the 2-NDFL format from all organizations where the applicant worked in the specified year;
• Copy of the first and second pages of the applicant's passport.

Documents can be handed over in person or sent by mail. However, a deadline has been set for this - until April 30 of the current year. After submitting the forms to the inspector, he must complete the verification procedure within three months.

Attention! Further, he is given another 10 days to inform the applicant about the results of the consideration. If it was decided to make a refund, then the funds will be credited according to the details from the application within one month.

The amount of the deduction per child in 2019 in Russia

The amount of tax compensation is regulated by a number of factors - the number of children, their parents from all existing marriages, children's disabilities and others.

The deduction for the second child in 2019, as well as for the first, will be calculated monthly in the amount of 1400 rubles. The deduction for the third and each following it will be made in the form of a refund of 3,000 rubles.

• up to 18 years old,
• up to 24 years for students of all full-time forms of study.

On a note:In Austria and Germany, tax benefits are extended to parents up to the age of 27 for student children. In the Czech Republic, the number of children affects the mother's retirement age: each child reduces this period by a year.

Social allowance for a child

In addition to the standard, there is a second type of deduction. A parent can receive this type of compensation if he has spent part of his income on the treatment or education of children. There are age limits for receiving social benefits:

• 18 years of the child in the case of compensation for expenses for his treatment,
• 24 years upon receipt of a refund of the amount spent on education.

To return the funds transferred to the budget for the year, the parent, at the end of this period, can provide the employer or the tax office with documents on spending on the child's education or treatment. An indispensable condition here is the amount of money spent during the calendar year for these purposes: the amount of expenses should not exceed 120,000 rubles, of which spending on education can be no more than 50,000 rubles.

An application for extradition is submitted to the department of the Federal Tax Service at the place of registration. The originals or pre-notarized copies are attached to it.

• birth certificates,
• contracts with medical educational institution who provided services on a paid basis (indicating in the contract for the existing license for the provision of this type of service by the institution),
• payment documents on expenses for these purposes,
• prescriptions for expensive drugs in case of claiming a deduction due to medical expenses.

The tax authority is obliged to issue a permit to the parent within one month if he meets all the requirements and after verifying the information provided. For changes in the amount of taxes accrued by the accounting department of the enterprise in the future, the presence of this conclusion will be sufficient.

The amount of the deduction per child in 2019 for the taxpayer is determined by the number of children, the amount of income, the type of taxes paid and the relationship of each family member to certain categories of citizens, legally fixed. In addition to the standard one, a parent can also apply for another type of deduction - a social one. The amount of this type of compensation depends on the amount of money spent by the parent on the education and treatment of the child.

Amount of tax deduction in 2019

According to preliminary data, deductions for children in 2019 remain unchanged. According to the state code, compensation is due to each parent or legal guardian, and depends on the number of children in the family and the order of their birth. The amount of the tax deduction will be:

• for the first child 1400 rubles;
• for the second - also 1400 rubles;
• for the third and each subsequent - 3000 rubles.

The amount of tax compensation is regulated by a number of factors - the number of children, their parents from all existing marriages, children's disabilities and others.

A special article for calculating compensation is the deduction for a disabled child. Parents of such children are entitled to 12,000 rubles, and guardians or trustees - 6,000 rubles. and added to the regular deduction.

Existing children of this category also fall under the qualification of age gradation. Compensation is provided to all parents who have children with disabilities belonging to groups I or II, age

• up to 18 years old,
• up to 24 years for students of all full-time forms of study.

One of the unmarried parents can claim double the deduction in the event of the death or disappearance of the other. This type of compensation is also received by single mothers with a missing entry on the father's birth certificate.

On a note: In Austria and Germany, tax benefits are extended to parents up to the age of 27 for student children. In the Czech Republic, the number of children affects the mother's retirement age: each child reduces this period by a year.

It is important to know! The tax deduction does not imply that the above amounts will be returned to the taxpayer. They just don't count in the process. personal income tax charges at 13%.

Calculating the benefit from this benefit is quite simple. For example, a family has two children under the age of 18. In this case, the compensation will look like: (1400+1400)*13%= 364 rubles. That is, the family's savings per month will be 364 rubles, if both parents are personal income tax payers, then 728 rubles.

Reimbursement can be received monthly or once a year. If payments have not been received before, then an appropriate request for the transfer of the due funds should be submitted to the tax administration at the place of registration. It is legally established that unaccounted payments are returned only for the last three years.

Making a tax return

Standard deductions for children in 2019 must be issued by the employer, in the manner prescribed by law. To do this, the taxpayer must:

1. An application of the appropriate sample (the form can be clarified with an accountant).
2. Copy of birth or adoption (guardianship) certificate.
3. Copy of the passport.
4. Copy of marriage certificate.
5. Proof of disability (if any).
6. Certificate from an educational institution (for students, graduate students, interns).

If the father or mother is the only parent (guardian), then the relevant documents confirming this fact should be provided: a death certificate of one of their spouses, a certificate of assignment of the status of a single mother, etc.

When making a deduction by an individual entrepreneur, the documents listed above are sent to the tax office at the place of registration. Also, the taxpayer provides a completed 3-NDFL declaration.

The following documents are required to receive reimbursement for the costs of education and treatment:

• an agreement with a medical or educational institution providing paid services;
• payment documents (checks) confirming expenses.

The amount of money that will be reimbursed to the parent will depend on the amount spent by him.

You are owed 15.04.19 158 352 48

What is this

The state wants to support parents with small salaries, so it allows them not to pay part of the taxes. This is the tax deduction.

18 096 R

parents are owed a year if there are three children in the family and the salary of each parent is less than 350,000 R per year

If one of the parents is employed, then in the accounting department they begin to pay less taxes for him, and the saved difference is added to the salary. Thanks to the deduction, parents of three children can receive 9,048 rubles a year and even more.

Who is supposed to

The child deduction is due to parents, adoptive parents, guardians and trustees from the moment the child is born. Both parents can claim the deduction, the main condition is to work and pay with personal income tax salaries.

You can get a child deduction even when renting an apartment, garage or other property, but only if you pay 13% personal income tax on these incomes.

How much do they give

The amount of the deduction depends on the number of children: the more children, the greater the deduction.

The first and second children reduce taxable income by 1,400 rubles each - this amount will be deducted from the salary when the tax is calculated. Each next child reduces taxable income by another 3,000 rubles a month. If the spouses have a child from previous marriages, then their common child can be considered the third. Thus, the stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents can receive the deduction if they financially support the child.

There are even more deductions for disabled children. Parents and adoptive parents do not pay tax on 12 thousand rubles, and guardians and trustees - on 6 thousand rubles. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: for 1400 and 12 thousand rubles.

Please note: 1400, 3 thousand, 6 thousand and 12 thousand rubles are the amounts of the deduction, and not the amount that you will receive in your hands. The deduction is, as it were, deducted from the taxable base, and only the tax on the balance is paid - 13%. For example, if you are entitled to a monthly deduction of 12 thousand rubles, the payment will be 12,000 × 13% = 1560 R.

The deduction is provided until your income from the beginning of the year exceeds 350 thousand rubles. The deduction will be canceled from the month in which the income exceeded the limit. From the new year, the limit is reset to zero and you can again receive a child deduction.

Calculation example

Alice and Nikolai have three children: 9, 4 and 2 years old. Alice is on maternity leave and does not claim a deduction. Nikolai works under an employment contract and receives 30,000 rubles a month before taxes.

If Nikolai takes the deduction application to the accounting department, then for the first and second child his deduction will be 1,400 rubles each, and for the third - 3 thousand rubles. From January to November, Nikolai will earn 330 thousand rubles and receive 8294 rubles more than if there were no children:

(1400 R + 1400 R + 3000 R) × 13% × 11 months = 8294 R

In December, Nikolai's annual income will exceed 350 thousand, and he will lose the right to deduct before the beginning of next year.

How to get

You can get a tax deduction for children right at work. To do this, you need to come to the accounting department, write an application and attach documents to it:

1. A copy of the child's birth or adoption certificate.
2. A copy of the passport with a marriage mark or a marriage registration certificate if the parents are married.
3. A certificate from an educational institution stating that the child is a full-time student, if he is a student.
4. Certificate of disability if the child is disabled.
5. Certificate of birth of a child in form 2 and a copy of the passport page on marital status for a double deduction for a single parent. Such a certificate is needed if information about the father is included in the certificate from the words of the mother. If the father is not mentioned in the certificate initially, the certificate will not be needed.
6. Death certificate of the other parent or an extract from the court decision declaring the parent missing if the other parent is dead or missing.
7. Documents of guardians and trustees confirming their right to raise a child.

The deduction is renewed automatically every year, you do not need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, start a new family and provide for non-native children.

If you changed jobs in a year, bring a 2-personal income tax certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you have exceeded the limit of 350 thousand or not.

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Underwater rocks

Children's age. The deduction is due until the child turns 18. Moreover, if the child turns 18 in the middle of the year, the right to deduction will be valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - up to a maximum of 24 years.

Collaboration work. The deduction will be given only for one place of work, even if you work part-time for several employers.

Sole proprietors and self-employed. Individual entrepreneur on a simplified tax, patent or imputation, he does not pay personal income tax from his income, so he will not be given a deduction. The same is true for the self-employed. But an individual entrepreneur in the general regime can claim a deduction, since he pays 13% of personal income tax from his income.

Parents are divorced or in a civil marriage. Unmarried parents are also eligible for the deduction. There are two conditions: parents must be recorded in the birth certificate of the child and financially support him. For example, if the child's father does not live with the mother but pays child support, he may be entitled to child deduction. You can confirm your participation in providing for the child by a written application of the other parent who lives with the child, an agreement on the payment of alimony, writ of execution or receipts with a clear purpose of payment.

How to get more

Double deduction per child for single parent. The single parent has the right to a double deduction if the other parent is dead, missing, or if the child's birth certificate does not contain an entry about the father or it is entered from the mother's words.

A parent who divorced or did not formalize the relationship may also qualify for a double deduction. To do this, the second parent, who works and pays personal income tax from his salary, must refuse the deduction in favor of the first. But for this, the second parent will have to take a 2-NDFL certificate from work every month.

Accounts for previous years. If you haven't applied for a deduction before, or if your employer has deducted but not for all of your children, you can claim a tax refund for the past three years. IN personal account fill out the 3-NDFL declaration on the nalog.ru website and upload the following documents:

1. Application for a standard deduction.
2. Copies and originals of documents giving the right to deduction.
3. Certificate 2-NDFL from work on income for previous years. Help can be ordered in your account on nalog.ru

The IRS will take three months to review. The status of the check can be tracked in your personal account. If the return is approved, the money will come to the bank account within a month.