Standard tax deductions for personal income tax: who and how can apply for them. Tax deductions for individuals Standard personal income tax deductions are provided

25.08.2019

Most Russian citizens have the right to receive standard tax deductions for. These benefits are provided for employees by the taxpayer, are provided by the employer in relation to income received, including when calculating wages.

What amounts of deductions are currently valid for employees, what changes took place in 2019, how are benefits provided and processed?

Changes in 2019

There were no changes in the provision of standard personal income tax deductions in 2019 compared to the previous year.

The amount of benefits has not changed, there is still a right to subject to a number of conditions. , additional benefits are provided.

As before, for registration it is necessary to contact the employer with an application and supporting documents. At the place of work, you can get a deduction only for the current year, for a refund income tax for previous years, you need to contact the Federal Tax Service.

The maximum amount of wages, until which the personal income tax deduction is applied, has not changed in 2019 and still amounts to 350,000 rubles.

Income tax relief for an employee

A standard deduction is a tax credit that is granted exclusively to employed individuals in relation to their income.

This is a non-taxable amount of income by which accrued wages before tax can be reduced, thereby reducing tax burden and remitted income tax.

Read about the calculation of personal income tax from salaries in.

Not all employees are entitled to the deduction. Below are three types of benefits that are currently in place. If the taxpayer does not fit into any category, he has the right to preferential taxation, personal income tax will be calculated and withheld from the entire amount of wages.

Based on the provisions of the norms reflected in Art. 218 of the Tax Code of the Russian Federation, the following are considered standard deductions for personal income tax:

  1. in the amount of 3000 rubles;
  2. in the amount of 500 rubles;
  3. on children.

The first two types of benefits are entitled to receive only a limited circle of employees who fall into a specific category that enjoys special social support from the state.

Standard deductions for personal income tax for children are due to all working citizens, subject to a number of conditions.

Who is entitled to 3000 rubles?

  • In accordance with subclause 1, clause 1, article 218 of the Tax Code of the Russian Federation, this amount of the standard tax deduction for income tax is provided for taxpayers who:
  • relate to victims during the Chernobyl accident or due to the elimination of its consequences;
  • became disabled, eliminating the consequences of the Chernobyl accident;
  • eliminated the consequences of the Chernobyl accident in 1987;
  • are (or were) in military service at the time of the elimination of the consequences of the Chernobyl disaster;
  • passed military service at the Shelter object;
  • became injured or disabled due to the accident at Mayak;
  • tested nuclear bombs in the atmosphere until December 31, 1963;
  • tested nuclear bombs underground at the time of emergency situations;
  • eliminated the consequences of radiation-type disasters;
  • carried out nuclear explosions underground, and also collected and buried radioactive substances;
  • are disabled veterans of the Great Patriotic War;
  • became disabled due to participation in military disputes while serving in the armed forces of the USSR and Russia.

Who can apply 500 rubles?

How to apply with an employer?

Any deductions have one similar circumstance: almost all of them are drawn up in approximately the same way. For example, they can be obtained using the following methods:

  1. A citizen applies directly to his employer - you can get a standard benefit only for the current year.
  2. A citizen applies to the tax authority - for the return of personal income tax in connection with the right to a deduction for previous years.

The first method involves contacting the accounting department of the employer's company, this is exactly what all employees do if they want to receive a deduction in the current year.

If for some reason the employer has not provided income tax benefits for the entire year, then after the year has passed, you can apply for a personal income tax return to the Federal Tax Service.

How to write a job application?


Download an example of an application for a double child deduction -:



Sample application for a tax deduction for a disabled person in the amount of 500 rubles. - :


What documents are needed?

The application must be accompanied by a set of documentation confirming the right to such a deduction.

The list of documents for providing a standard benefit in calculating wages may vary significantly. Be sure to take into account the specific grounds on which a citizen wants to receive a deduction.

For example, if a person eliminated the consequences of the Chernobyl accident, he can provide the employer with a special certificate (that is, let him make a copy of it).

Similarly, a citizen who eliminated the emergency consequences at the Mayak facility, or someone who is a hero of the USSR, the Russian Federation, has the status of a veteran of the Second World War, can approximately do the same.

When receiving a tax credit, a disabled person must provide a certificate of disability.

If the deduction needs to be issued for a child, a more voluminous list of documentation will be required:

  • birth certificate of all children;
  • if the child has a disability, then a certificate of this;
  • if the deduction is received by the new spouse of the parent, then a marriage registration certificate and confirmation of participation in the maintenance of the child;
  • if there is a right to a double amount, then a document confirming the status of a single parent, or a spouse's refusal of a tax benefit;
  • documents in connection with guardianship, adoption or adoption into a family, if such events take place.

As soon as the entire list of documents is collected and received by the employer, when calculating the salary of the taxpayer, the reduction in the personal income tax accrued on it in relation to the applied deduction will be taken into account.

Useful video

For more information on the application of standard tax deductions when calculating income tax on wages, see the video:

conclusions

Standard tax deductions These are benefits that apply only to employees. They reduce the amount of wages before tax, thereby allowing for a reduction in withholding income tax.

Not everyone has the right to benefits, specific categories of persons are given in the Tax Code of the Russian Federation. To obtain it is necessary to apply at the place of work, the employer will apply the deductions in the current year. For a refund of personal income tax for previous years, you should contact the tax authority.

No changes in tax legislation regarding the application of these types of benefits in 2019 have been developed.

Employers must withhold income tax individuals(personal income tax) from the salary of their employees. Therefore, if an employee has a salary of 30,000 rubles, on hand for deduction of personal income tax He will receive 13% only 26,100 rubles, if without any difficulties.

In order for some groups of employees to receive more, they came up with tax deductions. The deduction works like this: they take the employee's income, reduce it by the amount of the deduction, and calculate the tax from this amount. That is, reduce tax base and not the tax itself.

Example

The florist Katya has a salary of 30,000 rubles and a deduction of 1,400 rubles for her daughter, which means they will deduct from her salary:

- in January: (30,000 - 1,400) × 0.13 = 3,718 rubles

- in February: (60,000 - 2,800) × 0.13 - 3,718 = 3,718 rubles and so on.

Remember, personal income tax is always considered a cumulative total from the beginning of the year, as an example.

Personal income tax deductions are different: standard, property, social and professional. Most often, employees come from standard tax deductions: for yourself or for a child.

Standard tax deductions reduce income that is subject to personal income tax at a rate of 13%. Standard deductions do not apply to income at other rates and dividends. Non-residents cannot use deductions either. Recall that a non-resident is an individual who stays on the territory of the Russian Federation for less than 183 days within one year.

Child allowance

Parents are entitled to a deduction for each child under 18 years of age. If the child is a graduate student, resident, intern, student or cadet and studies full-time, then the age limit is increased to 24 years.

The deduction can be received:

- each of the parents - it does not matter whether they are married, divorced or have never been married;

- parent's husband or wife;

- each of the adoptive parents, guardians, trustees, when there are several of them;

- each of the adoptive parents, if there are two of them.

If the parent is the only or second parent refused the deduction, you can count on double deduction. Moreover, only a working parent can refuse the deduction: if the parent does not work, then he has no right to the deduction, which means there is nothing to refuse.

Child allowances

The deductibles are now:

— for the first and second child — 1 400₽

— for the third and each subsequent — 3 000₽

Children are counted regardless of age. For example, an employee has three children. Two are already adults: 25 years old and 23 years old, and the third is 16 years old. The employee is entitled to one deduction for the third child - 3,000 rubles.

There are more deductions for disabled children:

— for parents and adoptive parents — 12 000₽

— for guardians, trustees, foster parents — 6 000₽

It does not matter what number the child with a disability in the family is. And to them you can add general deductions for children. For example, for a single disabled child, the deduction will be 13,400 rubles. After all, parents are entitled to a deduction for the first child - 1,400 rubles and for a disabled child - 12,000 rubles.

Important: provide a standard tax deduction for a child until the month in which the employee’s income from the beginning of the year exceeds 350,000 rubles.

Interesting fact

If the child quickly grew up and got married, then the deduction for him can no longer be received - now he provides for himself. But if he decided to try his hand at work, then the parents still have the right to a deduction. In general, marriage is a responsible matter :)

Documents for the deduction for the child

To begin with, the employee needs to write an application for a deduction in free form and attach supporting documents to it: a birth certificate or a certificate from an educational institution.

To receive a deduction, the employee brings an application and documents confirming his right to the deduction.

Such deductions cannot be added and used at the same time. If an employee is entitled to several standard deductions, provide one of them - the maximum. But there is no income limit here - provide deductions for yourself regardless of the amount of income received.

Deduction for individual entrepreneurs on the simplified tax system, UTII and Patent

If you are an individual entrepreneur on the simplified tax system, UTII or Patent and you have a child, then you will not be able to get a deduction. Your income is not subject to personal income tax at a rate of 13%, so the deduction cannot be applied to them.

But there is an individual entrepreneur, for example, who works for hire in parallel, then he will receive a deduction from the employer, but this has nothing to do with the individual entrepreneur.

Elba deductions

In Elba, only standard tax deductions can be added. To do this, go to the section Employees → Required employee → Deductions → Add deduction.

P on income tax to individuals are provided tax incentives in the form of deductions. The purpose and procedure for granting each deduction has its own specifics. However, despite the differences, common to all deductions is that they reduce the tax base for personal income tax. Consider the points that an accountant should pay special attention to when assigning standard tax deductions.

The specifics of each deduction is manifested in the following:

  • standard tax deductions are essentially a non-taxable minimum income certain categories citizens (Article 218 of the Tax Code of the Russian Federation);
  • social tax deductions are aimed at withdrawing from taxation the amount of income that the taxpayer spent on his social needs (Article 218 of the Tax Code of the Russian Federation). At the same time, in a number of cases, the deduction is provided by returning the amount of tax already paid or by “non-payment” of tax on a part of income;
  • property deductions on the sale of property are intended to reduce the taxable amount of income from the sale of property, and property deduction, provided when buying or building housing, is a kind of compensation to the taxpayer of his expenses for providing himself with housing (Article 220 of the Tax Code of the Russian Federation);
  • professional deductions are provided to persons engaged in certain types of activities, and allow taxation to take into account the costs incurred related to professional activity(Article 221 of the Tax Code of the Russian Federation).

The taxpayer is already accustomed to these tax deductions and actively uses them. However, the rules for their provision in some cases raise many questions.

In addition, new types of tax deductions have been introduced for personal income tax - investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from operations with securities and operations with financial instruments of forward transactions(Article 220.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from participation in an investment partnership(Article 220.2 of the Tax Code of the Russian Federation).

Only eligible for tax deductions tax residents of the Russian Federation with income taxed at a rate of 13% in accordance with paragraph 1 of Art. 224 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation of October 30, 2014 No. BS-3-11 / 3689@). This means that, for example, the income of a tax resident in the form of dividends is taxed at a rate of 13% on the basis of paragraph 1 of Art. 213 of the Tax Code of the Russian Federation, and if we follow the logic of paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, tax deductions should be applied to such income. However, in the same place, but in par. 2, it is indicated that in relation to income from equity participation in an organization, the tax deductions provided for in Art. 218-221 of the Tax Code of the Russian Federation do not apply. Therefore, the tax base for income in the form of dividends is formed without taking into account tax deductions.

Another example - the income of foreign citizens from the implementation of labor activity as a highly qualified specialist is taxed at a rate of 13%. However, tax deductions cannot be applied, because. the rate is not set by paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, and paragraph 3 of Art. 224 of the Tax Code of the Russian Federation. A similar taxation procedure is provided for income from employment foreign citizens who received temporary asylum on the territory of the Russian Federation. Tax deductions are provided to such persons only after they are recognized as tax residents of the Russian Federation in accordance with the provisions of Art. 207 of the Tax Code of the Russian Federation.

Consider the procedure for providing standard, social, property and professional tax deductions.

General provisions

An important question that needs to be answered before considering the mechanism for granting tax deductions is who provides tax deductions? Deductions can be provided by a tax agent and (or) a tax authority upon presentation by a taxpayer tax return at the end of the tax period (Table 1).

Table 1

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Standard tax deductions

The standard tax deduction is provided both for the taxpayer himself and for his children. Let's illustrate with an example how they "work".

Example 1

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An employee of the organization Romashin K.S. for July of the current year was accrued wage in the amount of 50,000 rubles. Let's consider two possible options.

1. The employee is not eligible for the standard tax deduction.

Taxable base (NB) = 50,000 rubles.

personal income tax = 50,000 rubles. × 13% = 6,500 rubles.

Salary for hands (S/pl. for hands) = 50,000 - 6,500 rubles. = 43,500 rubles.

2. An employee is entitled to a standard tax deduction for a third child in the amount of RUB 3,000.

NB \u003d 50,000 - 3,000 \u003d 47,000 rubles.

personal income tax = 47,000 rubles. × 13% = 6 110 rubles

W/pl. on hand = 50,000 - 6,110 = 43,890 rubles, i.e. for 390 rubles. more than without deductions.

Thus, we see that the use of standard deductions is beneficial for the taxpayer; the salary that he receives in his hands is more by the amount of personal income tax with a deduction (3,000 × 13% = 390 rubles).

Standard tax deductions per taxpayer

Let's consider in what amount and to whom deductions are provided, starting with the taxpayer (Table 2).

table 2

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A fairly common question, the answer to which is not established in the Tax Code of the Russian Federation: what to do if the taxpayer was disability group changed , for example from II to III group. Difficulties for the tax agent are caused by following points: a taxpayer with a disability group II was provided with a deduction for each month, and with group III, standard deductions for a taxpayer are not provided. From what month does the tax agent stop providing deductions? In this situation, it is necessary to pay attention to the period indicated in the form of a certificate confirming the fact of the establishment of disability, and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social expertise (Appendix No. 3 to the order of the Ministry of Health and Social Development of Russia dated November 24, 2010 1031n "On the forms of a certificate confirming the fact of establishing a disability and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social expertise, and the procedure for their preparation"). Until the month when group III was established for the taxpayer, standard deductions are provided, and from the next month they are not provided.

Example 2

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An employee of the organization had a disability group II from July 2014 to June 2015. In June 2015, he underwent another re-examination, and he was assigned a III disability group. Thus, the tax agent will provide a standard deduction for the taxpayer for 6 months of 2015 (500 rubles × 6 months), and from July 2015 the deduction will not be provided.

Standard deductions for children

Standard child tax deductions are available for each child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The deduction for children is granted regardless of the provision of standard tax deductions per taxpayer (Table 3).

Since the taxpayer has the right to “receive” the deduction either through the tax agent or by submitting a declaration to the tax authority, the tax agent has the right to provide a standard deduction only upon the personal application of the taxpayer with all required documents confirming the right to deduct. Please note that if the taxpayer has several places of work, then he has the right to independently choose that tax agent, but only one who will provide him with a deduction during the tax period.

Table 3

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By the way, the employee has the right to declare deductions for himself and children to various tax agents. At the same time, the latter cannot refuse the employee the right to a deduction just because this place of work is not the main one for the taxpayer, i.e. he works part-time or on the basis of a civil law contract (letter of the Ministry of Finance of the Russian Federation dated 06/30/2014 No. 03-04-05 / 31345).

In some cases it is possible doubling the standard deduction for children . It is provided:

  1. single parent, adoptive parent, adoptive parent, guardian, trustee. The provision of a tax deduction to a single parent is terminated from the month following the month of his marriage (subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 11.04.2013 No. 03-04-05 / 8-372).

    Example 3

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    An employee of the organization has one child aged 10 and is a single parent. The withholding agent, after receiving her application, grants her the standard deductions for a child in double size. Her salary is 50,000 rubles. In June, cumulative income exceeded 280,000 rubles. Therefore, the standard child deduction will be doubled for 5 months and no deduction will be provided starting in June:

    NB = 50,000 × 5 - 1400 × 2 × 5 months = 236,000 rubles.

    personal income tax for 5 months. \u003d 236,000 × 13% \u003d 30,680 rubles.

    In June, the cumulative taxable income will be:

    Taxable income = 250,000 + 50,000 = 300,000 rubles.

    Since no deduction is provided from June, the tax base on an accrual basis from January to June will be:

    NB = 300,000 - (1,400 × 2 × 5 months) = 286,000 rubles.

    personal income tax for 6 months. \u003d 286,000 × 13% \u003d 37,180 rubles.

  2. in case of refusal of the deduction of one of the parents (adoptive parent) in favor of the other. Thus, only parents and adoptive parents can refuse the deduction in favor of another. Other persons - adoptive parents, guardians, trustees - cannot use this right.

    The following circumstance is important - you can refuse the deduction if you have the right to deduct - there must be income taxable at a rate of 13% on the basis of paragraph 1 of Art. 224 of the Tax Code of the Russian Federation. If there is no such right, for example, due to being on parental leave, then there are no grounds for refusal and it will not be possible to delegate non-existent rights (letter of the Ministry of Finance of Russia dated November 27, 2014 No. 03-04-05 / 60389).

    A deduction in favor of the other parent is possible if:

    • the child is in the care of the parent. This can be confirmed either by a certificate of cohabitation, or by the fact of payment of alimony;
    • the parent has income taxed at a rate of 13%;
    • taxable income, calculated on an accrual basis, did not exceed 280,000 rubles;

    In this case, the second parent must submit the following documents (letter of the Federal Tax Service of Russia for Moscow dated August 23, 2012 No. 20-14 / 078564@):
    1) a statement of refusal,
    2) a certificate in the form 2-NDFL (submitted monthly, up to the month in which the income exceeded 280,000 rubles, letter of the Ministry of Finance of Russia dated 06.03.2013 No. 03-04-05 / 8-178).

Let's say a few words about duration of the standard deduction for children: from which month the withholding agent begins to provide the deduction (provided that the right to deduction is established) and which month is the last for the deduction. The employer begins to provide a deduction:

  • from the month of birth of the child;
  • months of adoption;
  • month of establishment of guardianship (guardianship);
  • months of the entry into force of the agreement on the transfer of the child to be raised in a family.

In addition, the deduction is provided:

  1. Until the end of the year in which:
    • the child is 18 years old or 24 years old (if studying),
    • the term of the contract has expired (or the contract has been terminated) on the transfer of the child to be raised in a family,
    • the child died.
  2. Up to the month in which the child's education ended if it was completed before the age of 24.
  3. Until the month in which the taxable income exceeded 280,000 rubles.

Documents for deduction

A tax agent has the right to provide an employee with a standard tax deduction only on the basis of a personal application and documents (copies) confirming the right to a deduction. Such documents may be listed in Table 4.

Difficulties in providing

Let's consider the practical issues that arise for tax agents in connection with the provision of standard tax deductions.

Application for deduction not from the beginning of the year

The employee submitted an application for a deduction for a child not from the beginning of the tax period - the calendar year. In this situation, the standard deduction per child can be granted from the beginning of the year. The accountant should recalculate the amount of personal income tax, taking into account the deduction, and return the excessively withheld amount of personal income tax from wages by offsetting in the remaining months of the tax period. If, at the end of the tax period, an overpayment of personal income tax is still formed, then this amount must be returned to the employee's account. To do this, the employee submits an application for a refund to the employer, and within 10 days the organization must transfer the money to his account. The overpaid tax is refunded at the expense of future tax payments withheld from the income of other employees of the organization. For past years, he can return personal income tax by contacting the inspectorate with a tax return. However, we must remember that the statute of limitations is three years, which means that you can apply the deduction and return personal income tax only for three tax periods.

In practice, this most often happens when an employee was on parental leave for the first months of the tax period. Then she got to work and submitted an application for a standard deduction. Is the employer entitled to provide a standard deduction from the beginning of the tax period? The issue is controversial and the financial department does not have a clearly developed opinion. So, according to the opinion of financiers, expressed in 2014, a tax agent in this situation is not entitled to provide a standard tax deduction for the first months of the tax period (letter of the Ministry of Finance of Russia dated December 26, 2014 No. 03-04-05 / 67642). However, a year earlier, the position of the department was diametrically opposed - from the beginning of the year, a deduction can be provided and the tax agent has the right to recalculate both the tax base, and the amount of the standard deduction, and the amount of tax from the beginning of the tax period (letter of the Ministry of Finance of Russia dated 06.02.2013 No. 03-04- 06/8-36).

This year, the Ministry of Finance of Russia issued a letter dated April 30, 2015 No. BS-3-11/1785@, according to which, if in certain months of the tax period the employer did not pay the taxpayer income subject to personal income tax, standard tax deductions are provided for each month tax period, including those months in which there were no income payments.

Recall that the Ministry of Finance of Russia (letter No. 03-01-13/01/47571 of November 7, 2013 (sent by letter of the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3/21097)) recommends tax authorities in disputable situations, to adhere to the position of higher courts. And there is such a law. The Presidium of the Supreme Arbitration Court of the Russian Federation spoke in defense of the taxpayer, which, in its resolution of July 14, 2009 No. 4431/09, indicated that the Tax Code of the Russian Federation does not provide that the standard tax deduction is provided only for those months of the tax period in which income was received. Calculus amounts of personal income tax is made by tax agents on an accrual basis from the beginning of the tax period on the basis of the results of each month in relation to all income in respect of which the tax rate 13% accrued to the taxpayer for this period, with offset of the amount of tax withheld in previous months of the current tax period.

Due to all these circumstances, we believe that tax agents have the right to recalculate and provide the taxpayer with a deduction from the beginning of the tax period.

Example 4

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Until March 2015, an employee of the organization was on parental leave. She has no income taxed at a rate of 13%. Since April 2015, she went to work. Accrued wages for April amounted to 50,000 rubles. At the same time, the employee submitted to the accounting department of the organization an application for a standard deduction for two minor children, one of whom has been disabled since childhood.

Following latest clarifications Ministry of Finance of Russia and the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, standard deductions must be provided in April for 4 months, i.e. including "non-income" months:

Taxable income for 4 months = 50,000 rubles.

Standard deductions for 4 months = (3000 + 1400) × 4 months = 17,600 rubles.

NB \u003d 50,000 - 17,600 \u003d 32,400 rubles.

Personal income tax \u003d 32,400 × 13% \u003d 4212 rubles.

W/pl. on hand for April = 50,000 - 4212 = 45,788 rubles.

Passport stamp and deduction

Situations in practice are different. Consider first if marriage between husband and wife. To provide a deduction, both natural and non-native children are taken into account (letter of the Ministry of Finance of Russia dated September 05, 2012 No. 03-04-05 / 8-1064). Thus, the deduction for a child can be granted to four persons at once: directly to the parents of the child and their new spouses. However, only natural or adoptive parents can refuse the deduction in favor of the spouse.

Marriage between husband and wife is not officially registered. The deduction for non-native children is not provided, because. The Family Code of the Russian Federation does not recognize the status of cohabitation as legal (clause 2, article 1 of the RF IC). And the situation is symmetrical - the parents have a common child, but the marriage between them is not registered. The deduction is provided to each parent in a general manner, tk. The Tax Code of the Russian Federation does not contain a registered marriage between the parents of the child as a deduction condition (letters of the Ministry of Finance of Russia dated January 29, 2014 No.

If the child's parents are divorced, then you can confirm the fact of participation in the maintenance of children by paying alimony - or by writ of execution, or by a simple written agreement of the child's parents (letter of the Ministry of Finance of Russia dated 11.10.2012 No. 03-04-05 / 8-1179).

Twins

In case of birth twins who, for example, become the second and third child in the family, deductions are applied by the decision of the parents, i.e. parents themselves determine the order of children (second or third).

Example 5

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An employee of the organization is in a registered marriage and has three minor children. The second and third children are twins, one of whom has been disabled since childhood. The employee indicated that the second child was disabled. Then the total amount of standard deductions for the month will be: 1400 + 3000 + + 3000 = 7400 rubles.

However, if the employee indicated that the third child was disabled, then the standard monthly deductions would be: 1400 + 1400 + 3000 = 5800 rubles.

deprived of parental rights

In the event of deprivation of parents of parental rights, financiers determine the following specifics for providing "former" parents with a standard deduction:

  • such “parents” are entitled to claim a standard deduction (letter of the Ministry of Finance of Russia dated February 9, 2010 No. 03-04-05 / 8-36), because continue to pay alimony (Resolution of the Plenum of the Supreme Court of the Russian Federation of May 27, 1998 No. 10 “On the application of legislation by the courts in resolving disputes related to the upbringing of children”, letter of the Federal Tax Service of the Russian Federation of January 13, 2014 No. BS-2-11 / 13@);
  • if one of the parents is deprived of parental rights, then the second double deduction is not provided (letter of the Ministry of Finance of Russia of October 24, 2012 No. 03-04-05 / 8-1215).

Order of deductions

For taxpayers and tax agents, in some cases, it may be difficult to prioritize the provision of standard and professional deductions. In some way, these two deductions "conflict" for primacy.

Recall the formula for calculating the tax base for personal income tax:

Tax base = Income - Non-taxable income - Tax deductions

The problem is that professional deductions are calculated as a percentage of the amount of accrued income, and the use of standard deductions has a limitation on the amount of income - the deduction is provided until the month when the income subject to taxation (and this is Income - Income not subject to taxation) exceeds 280,000 rub. Thus, the professional deduction is applied to the first indicator of the formula and the period of application of the standard deduction depends on it. The logic of filling out a tax return in the 3-NDFL form assumes that the professional deduction is applied first, and then the standard deduction.

Example 6

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In January 2015, an individual was charged a fee for the publication of a monograph in the amount of 30,000 rubles. The taxpayer submitted an application for a professional deduction of 20% of accrued income and a standard deduction for one minor child. Thus, the tax agent - publishing house calculates the tax base and the amount of tax as follows:

NB \u003d 30,000 - 30,000 × 20% - 1400 rubles. = 22,600 rubles.

Personal income tax \u003d 22,600 × 13% \u003d 2938 rubles.

The amount of the fee for hands \u003d 30,000 - 2938 \u003d 27,062 rubles.

Deduction for children of guardians (custodians)

The legislation provides for a special procedure for granting a standard deduction for children for guardians (custodians). In general terms, this feature is as follows:

  1. you cannot delegate your rights to a deduction to another person (husband, wife);
  2. the sole guardian (custodian) is entitled to a double deduction;
  3. upon marriage of the sole guardian (custodian), the double deduction continues to be granted;
  4. the spouse of the guardian (custodian) is not entitled to the standard deduction in relation to children in care;
  5. the fact of deprivation or existence of parental rights of the natural parents of children does not affect the amount of the deduction of the sole guardian (custodian);
  6. the standard deduction is provided to guardians (custodians) as much as possible until the wards reach the age of 18 years;
  7. not required to provide additional documents for a double deduction (the type of guardianship is indicated in the act or agreement - sole or joint).

Every taxpayer is entitled to a tax deduction. There are several types of tax deductions tax code RF:

  • standard - article 218 of the Tax Code of the Russian Federation;
  • social - Article 219 of the Tax Code of the Russian Federation;
  • property - Article 220 of the Tax Code of the Russian Federation;
  • professional.

A tax deduction is an amount that reduces the calculation base when calculating personal income tax, taxed at a rate of 13%. The income received for the year, subject to taxation at the rate of 13%, can be reduced by the amount of the tax deduction. The amount of income remaining after the deduction is called the taxable base. The deductions are provided to citizens who are residents of the Russian Federation, receive income in the territory of the Russian Federation and pay taxes at a rate of 13%. Citizens exempt from paying taxes, as well as paying taxes at other rates (6%, 9%, 15%, 30%, etc.) cannot claim tax deductions.

standard tax deduction

The standard tax deduction includes:

1) A deduction in the amount of 3,000 rubles for each month of the tax period is granted to the following categories of taxpayers:

  • persons who received radiation sickness and other diseases associated with the disaster at the Chernobyl nuclear power plant, or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant
  • participants in the liquidation of nuclear accidents and nuclear tests
  • WWII invalids
  • invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in military service, or received as a result of illness during service, etc.

2) A deduction in the amount of 500 rubles for each month of the tax period is granted to the following categories of taxpayers:

  • Heroes of the USSR and the Russian Federation
  • combatants
  • disabled children and disabled people of groups I and II, etc.

3) The deduction for each child in a family under 18 years of age is provided to parents, adoptive parents, guardians who support the child. The tax deduction is provided monthly, until the moment when the income of the latter, calculated on an accrual basis from the beginning of the tax period, exceeds 280 thousand rubles. This deduction also applies to children over the age of 18 to 24 who are full-time students, graduate students, residents, cadets or children with disabilities.

The provision of a double deduction is established for single parents and widows.

  • 1,400 rubles for the first child;
  • 1,400 rubles for a second child;
  • 3,000 rubles for the third and each subsequent child;
  • 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

social tax deduction

1) social deduction for education is provided to parents for the education of their children, until they reach the age of 24 in full-time education. If the guardian pays for the education, then the period for receiving the payment is given until the age of 18. According to Article 219 of the Tax Code of the Russian Federation, a taxpayer has the right to receive a tax deduction for tuition in the amount of tuition expenses incurred for the past reporting year. But the amount of the deduction cannot be more than the established amount of the tax deduction.

The established amount of the tax deduction in both cases will be equal to no more than 50,000 rubles for each child in the total amount for both parents.

If you receive a social tax deduction for yourself, then all forms of education (full-time, part-time, evening, etc.) are applicable, and the maximum amount of the tax deduction will be no more than 120,000 rubles.

2) The social deduction for treatment is provided in the amount of actual costs paid by the taxpayer in tax period for the past year, for the service provided to the spouse, parents, or children under 18 years of age medical organizations, or individual entrepreneurs who carry out medical activity, as well as the cost of medicines in accordance with the list of medicines approved by the Government of the Russian Federation. The deduction is provided in the amount of actually incurred expenses, but in total no more than 120,000 rubles in the tax period.

In the case of expensive treatment, the list of which is approved by a decree of the Government of the Russian Federation in medical organizations, individual entrepreneurs carrying out medical activities, the amount of the tax deduction is accepted in the amount of the actual expenses incurred, that is, without restrictions

3) Social deduction for donation is provided to charitable organizations that are socially oriented non-profit organizations, non-profit organizations operating in the field of science, culture, physical culture, education, etc. The deduction is provided in the amount of actually incurred expenses, but not more than 25% of the amount of income received in the tax period and subject to taxation.

4) A social deduction for financing a future pension is provided to a taxpayer who makes contributions under an agreement to a non-state fund in order to finance his pension and is equal to the amount of actual expenses for insurance premiums in the tax period, but not more than 120 thousand rubles.

property tax deduction

1) Property tax deduction is provided when buying an apartment, house, cottage, land plot, or their shares. The maximum amount of tax deduction is 2,000,000 rubles. In other words, if you bought real estate, then you have the right to receive 13% of the deduction amount from the state, and the amount of income received will be 260,000 rubles. Also, a deduction can be made from the interest paid, if the property is purchased with a mortgage.

2) The property tax deduction in the event of the sale of property (when selling apartments, summer cottages, land plots) owned by the taxpayer for less than three years will be 1,000,000 rubles.

professional tax deduction

A professional tax deduction is provided to individual entrepreneurs who are on a common basis. tax regime, persons receiving copyright and other remuneration under a civil law contract, as well as notaries and lawyers.

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Non-working pensioners and, for example, individual entrepreneurs on special regimes, are not entitled to personal income tax deductions. But the working population, whose income is subject to 13% personal income tax, is entitled to such deductions (clause 1 of article 224, clause 2 of article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 07/06/2011 No. 03-04-05 / 3 -489).

Most often, accountants of companies and individuals themselves have to deal with 3 types of personal income tax deductions - standard, social and property. There are also professional tax deductions that are relevant for individual entrepreneurs, persons with whom the GPA is concluded, as well as persons receiving royalties (Article 221 of the Tax Code of the Russian Federation). Provides for the Tax Code of the Russian Federation and investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation). They can be applied, for example, when depositing funds into an individual investment account or when receiving positive results from transactions recorded in this account. financial result.

Standard income tax deductions

Standard tax deductions for personal income tax differ in that they are provided to the employee not because he had any expenses, but because he:

  • or there is a child whom he supports - the so-called "children's" personal income tax deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation);
  • or there is a certain status, award or disability - “non-childish” deductions (clauses 1, 2, clause 1, article 218 of the Tax Code of the Russian Federation).

Usually, standard personal income tax deductions are provided to the employee during the year, i.e. employer. If an employee works simultaneously in several jobs, then he can receive standard deductions only in one of them of his choice. He must submit an application in free form to the accounting department of the selected organization and attach documents confirming the right to deduction (clause 3 of article 218 of the Tax Code of the Russian Federation). That is, for an external part-time worker, personal income tax deductions are also available.

If the employee did not receive his deduction at work (did not write an application for him or did not bring supporting documents), then at the end of the year he will be able to receive the deduction by contacting his IFTS at the place of residence.

Standard income tax deductions in 2019

Non-child income tax deductions in 2019 are as follows.

Monthly deduction in the amount of 3000 rubles. pp. 1 p. 1 art. 218 of the Tax Code of the Russian Federation, including participants in the liquidation of the consequences of the Chernobyl accident, disabled veterans of the Second World War and others.

Monthly deduction in the amount of 500 rubles. provided to persons named in paragraphs. 2 p. 1 art. 218 of the Tax Code of the Russian Federation, including heroes of the USSR, heroes of Russia, participants in the Second World War, disabled people of groups I and II and others.

An individual claiming a standard non-child deduction must submit supporting documents to the employer. For example, disabled people of groups I and II - a certificate in the prescribed form (Appendix No. 1 to the Order of the Ministry of Health and Social Development of November 24, 2010 No. 1031n) from an institution of medical and social expertise (