Five conditions for deduction for children

Among the documents confirming the right to deduction are papers that prove that the taxpayer has fulfilled all the conditions for reducing the tax base. There are only five such conditions and all of them (albeit in an implicit form) are listed in subparagraph 4 of paragraph 1:

1. Employee is a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent or spouse of a foster parent.

The common-law husband of the child’s mother will not receive a personal income tax deduction for children

Note: letter of the Ministry of Finance dated October 31, 2017 No. 03-04-05/71677

For example, an Employee lives with a woman who has a child. When does he have the right to deduct personal income tax? There is a solution for three situations.

• The marriage is not concluded, the child is not shared
  The employee is not entitled to a deduction. He can participate in the maintenance of the child, but is neither a parent nor a spouse.
• The marriage is not concluded, the child is shared
  The employee is entitled to a deduction. He is a parent and is obliged to participate in the maintenance of the child. To receive the deduction, you will need an application and a copy of your birth certificate.
• The marriage is concluded, the child is not shared
  The employee is entitled to a deduction. He is not a parent, but is legally married to the child's mother. This means that he indirectly participates in the maintenance of the child. To apply for the deduction, you will need an application, a copy of your birth certificate, and a copy of your marriage certificate.

2. The child is in care taxpayer.

3. The age of the child, which should not exceed 18 years (or 24, provided that he is a full-time student, graduate student, resident, intern, student).

4. This condition must be met only when The deduction is not provided for the first child. This is the availability of documents confirming the order of birth of children in the family.

5. Taxpayer income, calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction, did not exceed 350,000 rubles.

If at least one of the conditions is not met, the children's standard personal income tax deduction is not allowed.

Depending on the specific life situation, the above circumstances (except for the amount of income, which is already known to the accounting department) can be confirmed by various documents.

Note:
1. “Children’s” deductions for personal income tax: what an accountant needs to know about.”
2. Non-standard situations regarding child deductions
3. Reminder diagram for when to provide a standard deduction

The standard deduction for the third child does not depend on the age of the older children.

The two oldest children are over 24 years old. Accordingly, a standard personal income tax deduction is not provided for them. Does the size of the deduction for the third (youngest) child depend on this? No, it doesn’t depend, the Russian Ministry of Finance responded in letter dated July 11, 2018 No. 03-04-05/48282.

Application and DOCUMENTS for children's deduction

A specific list of documents confirming the right to a standard deduction, as well as the frequency of submission of such documents and the corresponding application to the accounting department, are not established by the Tax Code. Depending on the specific case, supporting documents are:

• statement;
• passport;
• marriage registration certificate;
• child's birth certificate
• certificate from housing and communal services on the cohabitation of a child with a parent (parents).

The last of the listed documents is required in a situation where the father and mother of the child are registered at different addresses. That is, if a parent, at whose place of registration the child is not registered, intends to receive a standard tax deduction, he needs to submit a certificate of cohabitation with the child.

The personal income tax deduction for children is made on the basis of subparagraph 4 of paragraph 1. It says that the standard tax deduction for personal income tax applies to the parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent, spouse of a foster parent who is supporting the child. Wherein double deduction may be provided to one of the parents if the other parent writes a statement refusing to receive such a deduction.

A parent can refuse to receive a tax deduction in favor of another parent only if he has the right to it. And the right to a tax deduction for children under personal income tax arises if the taxpayer has income that is subject to personal income tax at a rate of 13 percent. If the child’s parent does not have such income, then he cannot take advantage of the standard property deduction, nor can he transfer the right to such a deduction.

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Table of values ​​of children's standard deductions for personal income tax

Who is entitled to	Deduction amount
Parents, spouses of parents, guardians, trustees, adoptive parents (their spouses) who support the child	1400 rub. per month for the first and second child.
Parents, spouses of parents, guardians, trustees, foster parents (their spouses)	3000 rub. per month for the third and each subsequent child
To the only parent(adoptive parent), guardian, trustee Note: Double deduction	2800 rub. per month for the first and second child (for every third and subsequent child - 6,000 rubles per month).
for parent, spouse of parent, adoptive parent who is providing for a disabled child	12000 rub.
on guardian, trustee, foster parent, the spouse of the adoptive parent who is caring for the disabled child	6000 rub.

Note: Applies until the taxpayer’s income exceeds RUB 350,000. And until the child turns 18 years old. If a child is a full-time student, a graduate student, a resident, a student or a cadet, then the deduction is due until the child turns 24 years old

When determining the amount of the deduction, the total number of children of the employee claiming the deduction is taken into account - the age of these children does not matter (Letter of the Ministry of Finance dated January 21, 2016 N 03-04-05/1999). For example, if an employee has three children, 30, 25 and 15 years old, then he is entitled to a deduction for a 15-year-old child in the amount of 3,000 rubles. Despite the fact that the employee no longer receives a deduction for the first and second child due to their age, the child for whom the deduction is due is the employee’s third. This means that he should receive a deduction for him as for a third child.

Calculator of standard deductions for children according to personal income tax

The right of employees with a disabled child to two “children’s” deductions

Such employees are entitled to both a regular deduction for a child and a deduction for a disabled child (Letter of the Ministry of Finance dated March 20, 2017 No. 03-04-06/15803). For example, an employee has three minor children, the youngest of whom is disabled. Accordingly, this employee is entitled to four “children’s” deductions every month:

• deduction for the first child (RUB 1,400);
• deduction for the second child (RUB 1,400);
• two deductions for a third child who is disabled (3,000 rubles (as for a third child) + 12,000 rubles (as for a disabled child)).

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What documents, how can you confirm the right to a “children’s” deduction for personal income tax?

If the child is under 18 years of age, then a birth certificate is sufficient to confirm the right to a standard personal income tax deduction. If he is a full-time student aged 18 to 24 years, then a certificate from the educational institution indicating the period and form of study will also be required. The Ministry of Finance of Russia reported this in a letter dated 04/18/16 No. 03-04-05/22091.

How much should a standard tax deduction be provided for a child if his parents are divorced and have not remarried?

Provide deductions as a general rule. The fact of parents' divorce has nothing to do with the child's right to a deduction or its amount.

The Tax Code does not mention what kind of relationship parents must have with each other in order to provide deductions and determine their amount. There is only an indication that the parents themselves, including adopted ones, as well as their spouses, adoptive parents, trustees and guardians who participate in providing for the child, have the right to the deduction. However, there are no restrictions for legal parents who are divorced.

Therefore, after a divorce, each parent has the right to receive a single standard tax deduction. True, for this they will need to prove that they are involved in providing for the child. A divorced parent is entitled to receive the standard child deduction if he provides the tax agent with:

• written statement;
• a copy of the child’s birth certificate, in which he is indicated as one of the parents;
• certificate of divorce;
• a writ of execution, a court order to collect alimony or a notarized agreement on the payment of alimony, as well as documents that confirm the payment of alimony. Such documents are provided by the parent who pays child support;
• other documents that confirm the parent’s participation in providing for the child. For example, a statement from the second parent that the child is jointly dependent on the spouses.

Determine the amount of deductions in a general manner based on the order in which the children appear, their state of health and age.

Note: Letters of the Ministry of Finance dated January 15, 2019 No. 03-04-05/1233, dated August 10, 2016 No. 03-04-05/46762, dated September 5, 2012 No. 03-04-05/8-1064.

Double standard tax deduction assigned to a single parent. Divorced parents do not fall under this definition. However, if one of the parents refuses to deduct for the child, then the second parent can be given a double deduction. To do this, the employee must submit the appropriate documents. This follows from the provisions of paragraph 12 of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code and is confirmed in the letter of the Ministry of Finance dated May 12, 2017 No. 03-04-05/28746.

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For what period is the standard personal income tax deduction for children provided?

According to the letter of the Ministry of Finance of Russia dated October 22, 2014 No. 03-04-05/53291 in relation to a child who is not a student, the standard “children’s” deduction for personal income tax is provided to the parent until the end of the year in which the child turns 18 years old, and in relation to a child studying in full-time education - for the period of his studies up to the age of 24 years.

The standard child tax deduction is provided for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. This type of tax deduction is provided to an individual up to the month in which his income, calculated on an accrual basis from the beginning of the tax period, exceeded 350,000 rubles. Starting from the month in which income exceeded this amount, the “children’s” tax deduction is not applied (subclause 4, clause 1).

The tax base is reduced from the month of birth of the child (children) until the end of the year in which the child reaches 18 years of age. It turns out that if a child turns 18, for example, in January 2014, then the parent can receive a tax deduction until the end of 2014. Of course, provided that the employee’s total income since the beginning of the calendar year does not exceed 350,000 rubles.

The deduction for a child under the age of 24 is provided only for the period of full-time study (including academic leave). Once the training is completed, the right to deduction is lost.

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Double tax deduction for personal income tax for children

The deduction was made by mistake, what should I do?

If the company provided an employee with a double personal income tax deduction for children, based on a certificate received at the beginning of the year stating that the child’s second parent did not receive this deduction, but it later turned out that the child’s father did receive the deduction, then the tax will have to be recalculated.

Note: Letter of the Ministry of Finance of Russia dated October 12, 2012 No. 03-04-05/8-1195

At the beginning of the year, the employee brought her employer a certificate from her ex-husband’s place of work stating that he does not use the personal income tax deduction for the child. Based on this certificate, the employee was provided with a double deduction. In March, the ex-husband got another job, and in August it turned out that, starting in March, he was provided with a personal income tax deduction for the child, despite the fact that he did not submit the corresponding application. What actions should a company take if it provided a double deduction to an employee?

A “children’s” deduction for personal income tax is provided for each month of the tax period, provided that the parent’s income does not exceed 350,000 rubles. One of the parents (at their choice) may be given a double deduction if the second parent refuses the deduction (subclause 4, clause 1).

An employer who provides a child's parent with a double personal income tax deduction for children must make sure that the second parent has the right to receive the deduction (his income did not exceed 350,000 rubles), but does not receive this deduction. To do this, it is necessary that the parent claiming a double deduction submits to his employer a monthly certificate from the other parent’s place of work. If the company did not require such certificates, it violated the conditions for providing a double deduction.

Note: On the need to submit monthly certificates from the second parent’s place of work, see letter from the Ministry of Finance dated March 21, 2012 No. 03-04-05/8-341.

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Deprivation of a father's parental rights does not give the mother the right to a double "children's" deduction

A single parent can receive a standard personal income tax deduction in double amount. This benefit does not apply to a situation where the second parent is deprived of parental rights.

Note: Letter of the Ministry of Finance dated 02/01/2016 No. 03-04-05/4293

The fact is that a parent is the only one for a child only when there is actually no second parent (for example, a child was born out of wedlock and paternity has not been established, or when one of the parents has died, is declared missing, or declared dead).

Divorce of parents or deprivation of one of them parental rights does not mean the absence of a second parent for the child. This means that if the father is deprived of parental rights, the mother has the right to a standard deduction only in the generally established amount (1,400 rubles for the first and second children, and 3,000 for the third and each of subsequent children).

If the “destitute” parent participates in the financial support of the child and can document his participation, he can also receive a “children’s” deduction. But if a father deprived of parental rights refuses the deduction due to him in favor of the child’s mother, her “children’s” deduction will double

Note: Letter of the Federal Tax Service dated September 2, 2015 No. BS-3-11/3340.

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When a single parent marries, the double standard deduction stops.

Note: Letter of the Ministry of Finance of the Russian Federation dated May 21, 2013 No. 03-04-05/17775

Question: I got married on January 25, before marriage I had the status of a “single mother”, I have a three-year-old child, and at work I received double standard tax deductions. Now they do not make deductions, citing my marriage. Why don’t I receive deductions if the husband did not adopt the child on the birth certificate, where there is a dash in the “father” column?

Answer: The Department of Tax and Customs Tariff Policy has considered the appeal on the issue of providing a standard tax deduction for personal income tax and, in accordance with Article 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), explains the following.

In accordance with subparagraph 4 of paragraph 1, the tax deduction for each month of the tax period applies, in particular, to the parent, spouse of the parent who is supporting the child.

Paragraph thirteen of subparagraph 4 of paragraph 1 of Article 218 of the Code establishes that tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

If a single mother marries, the provision of a standard double tax deduction is terminated, since the responsibility for child support is distributed between the parent and the spouse.

At the same time, the spouse of the parent who is supporting the child is also entitled to receive a standard tax deduction.

Deputy Director of the Department __________ S.V. Razgulin

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A double “children’s” deduction is impossible without a monthly certificate from the second spouse’s place of work

One of the parents can transfer the right to the “children’s” deduction to the other parent, as a result of which the latter will receive a double deduction for the child. In this case, the parent claiming a double deduction must submit to his employer a monthly certificate from his spouse’s place of work about his income. The Russian Ministry of Finance recalled this in a letter dated June 22, 2016 No. 03-04-05/36143.

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The father will not receive a double “children’s” deduction if the mother is on maternity leave

The standard personal income tax deduction for a child can be provided to one of the parents in double the amount if the second parent has refused his deduction. But in order to waive the right to deduction, you need to have this right. You need to receive income taxed at a rate of 13%.

Note: Letter of the Ministry of Finance dated April 20, 2017 No. 03-04-05/23946

The right to a “children’s” personal income tax deduction is granted to an individual subject to certain conditions. One of them: a citizen applying for such a deduction must have income subject to personal income tax at a rate of 13%. Therefore, if a citizen is on parental leave and his only income is a “children’s” allowance, then he has no income subject to personal income tax, which means he has no right to a personal income tax deduction, which he could refuse in favor of second parent.

The father (mother) cannot receive a double “child” deduction if the mother (father) of the child has no income

If the mother of a child does not receive income taxed with personal income tax at a rate of 13%, then she cannot transfer the right to receive a standard tax deduction to her spouse. The Russian Ministry of Finance recalled this in letter dated 02/06/18 No. 03-04-05/6880.

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Since 2016, the income limit for receiving a “children’s” personal income tax deduction has been increased to 350 thousand rubles

From January 1, 2016, the standard personal income tax deduction for each disabled child for parents and adoptive parents has been increased from 3,000 to 12,000 rubles, and for guardians, trustees and adoptive parents - from 3,000 to 6,000 rubles. In addition, for all parents, the income limit for the purpose of applying standard deductions for personal income tax for children will increase from 280 to 350 thousand rubles. Those. starting from the month in which income exceeded this amount, the “children’s” tax deduction is not applied (subclause 4, clause 1).

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How much is the standard tax deduction for a disabled child?

Tax deductions for disabled children are added to general deductions. Because tax legislation does not prohibit summing up deductions provided for healthy children and for disabled children. From the literal content of subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation, it follows that the amount of the deduction depends only on two circumstances:

1. what date the child was born;
2. whether the child is disabled.

They are not mutually exclusive, and therefore, when determining the total amount of the deduction, you need to sum up the deductions for each basis.

For example, for a disabled child, when there are no other children, the deduction will be 13,400 rubles. After all, parents are entitled to a deduction for their first child - 1,400 rubles. and for disabled children - 12,000 rubles each. The same amount must be provided for a deduction for the second disabled child. And if the disabled child is the third (or subsequent), then the amount of deduction for him will be 15,000 rubles. (12,000 rub. + 3,000 rub.).

The legality of this approach was confirmed by the Supreme Court of the Russian Federation (clause 14 of the Review approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

The sole guardian of a disabled child may be provided with a “children’s” deduction in the amount of 12,000 rubles per month

If a disabled child is supported by a single guardian, he is entitled to a standard “children’s” deduction for personal income tax in double the amount (that is, in the amount of 12,000 rubles) for each month of the tax period. The Russian Ministry of Finance recalled this in letter dated 04/13/17 No. 03-04-05/22066.

The standard deduction for a child is valid until the month in which the income of an individual (parent, adoptive parent, guardian, etc.), calculated on an accrual basis from the beginning of the tax period, exceeds 350,000 rubles. For a guardian of a disabled child, this deduction is 6,000 rubles:

• for a disabled child under 18 years of age;
• for a disabled child of group I or II up to 24 years old, if he is a full-time student, graduate student, resident, intern, student (subclause 4, clause 1).

At the same time, the Tax Code directly states that the sole guardian has the right to receive a double deduction for the child (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Thus, if a taxpayer is the sole guardian of a disabled child, he can receive a standard deduction in the amount of 12,000 rubles per month. The deduction is provided by one of the tax agents (at the taxpayer’s choice) based on a written application and supporting documents.

The procedure for providing standard tax deductions for children is established in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
Let us remember who has the right to such a deduction and what documents confirm this right, in what amount and under what conditions this deduction is provided, from what moment it begins and when it ends.

Who is entitled to the deduction and who provides it?

Right to standard tax deduction for each month of the tax period there are parents, a spouse of a parent, adoptive parents, guardians, trustees, foster parents, a spouse of an adoptive parent who support the child (paragraph 1, subsection 4, clause 1, article 218 of the Tax Code of the Russian Federation ).
The specified deduction is provided on the basis of their written statements and documents confirming the right to this tax deduction (paragraph 8, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Provides tax deduction one of the employers - tax agents, who is the source of payment of income, at the choice of the employee on the basis of his written application and documents confirming the right to such a deduction (clause 3 of Article 218 of the Tax Code of the Russian Federation).

If during the calendar year the tax agent did not provide the employee with standard deductions or provided them in a smaller amount, at the end of the year the employee can apply for deductions to the tax authority at the place of residence (clause 4 of Article 218 of the Tax Code of the Russian Federation). To receive a deduction, he must submit to the inspectorate a declaration in form 3-NDFL and documents confirming the right to such a deduction (letter of the Ministry of Finance of Russia dated January 18, 2012 No. 03-04-08/8-5).

Note. The form of a certificate of income of an individual (certificate 2-NDFL) was approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. MMV-7-3/611@

If an employee is not hired from the first month of the calendar year, the new employer - tax agent will provide him with deductions taking into account the income received from the beginning of the tax period at another place of work. The employee must confirm the amount of income received with a certificate in form 2-NDFL (paragraph 2, paragraph 3, article 218 of the Tax Code of the Russian Federation).

Conditions for granting deductions

The right to receive the standard child tax credit is limited by a number of conditions:

• the child’s age does not exceed 18 or 24 years (if the child is a full-time student, graduate student, resident, intern, student or cadet) (paragraph 12, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation);
• the child is supported by the taxpayer (paragraph 1, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation);
• the taxpayer has income subject to personal income tax at a rate of 13% (clause 3 of article 210 of the Tax Code of the Russian Federation);
• the amount of income calculated on an accrual basis from the beginning of the tax period does not exceed 280,000 rubles. From the month in which income exceeds 280,000 rubles, the tax deduction is not applied (paragraph 18, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for the period of education of the child
A tax deduction for a child student is provided for the period of study in an educational institution or educational institution, including academic leave issued in the prescribed manner during the period of study, that is, for the period in which the child was a student of the educational institution (paragraph 19, subparagraph 4 p. 1 Article 218 of the Tax Code of the Russian Federation).

When determining the size of the standard deduction, the total number of children is taken into account, that is, the first child is the oldest in age, regardless of whether a deduction is provided for him or not (letter of the Ministry of Finance of Russia dated March 15, 2012 No. 03-04-05/8-302)

Tax deduction amount

From January 1, 2012, the amount of the standard tax deduction depends on the type of account the child is in. The deduction is provided in the following amounts:

• 1400 rub. - for the first child;
• 1400 rub. - second child;
• 3000 rub. - third and each subsequent child;
• 3000 rub. - every disabled child under 18 years of age;
• 3000 rub. - every full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

Note! If the disabled child is the third, tax deductions for both the third child and the disabled child are not summed up. In this case, a special rule is applied establishing a tax deduction for a disabled child in the amount of 3,000 rubles. (letter of the Ministry of Finance of Russia dated April 3, 2012 No. 03-04-06/5-94).

Child tax credits could increase
A bill (No. 229790-6) passed the first reading in the State Duma, which proposes to increase the amount of standard tax deductions for parents, the spouse of a parent, adoptive parents, and the spouse of an adoptive parent who support the child. They will be able to take advantage of tax deductions in the following amounts:

• 2000 rub. - for the second child (increase by 600 rubles);
• 4000 rub. - third and each subsequent child (increase by 1000 rubles);
• 12,000 rub. - every disabled child under 18 years of age (increase by 9,000 rubles);
• 12,000 rub. - every full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

The increase does not affect the amount of deductions for guardians, trustees, adoptive parents, and the spouse of an adoptive parent who support the child.

In addition, the bill proposes to increase from 280,000 to 350,000 rubles. the maximum amount of income of a taxpayer in a tax period, upon reaching which a tax deduction is not provided.

Documents confirming the right to deduction

Depending on the specific case, documents confirming the right to a tax deduction, in particular, may be (letter of the Ministry of Finance of Russia dated December 13, 2011 No. 03-04-05/5-1021):

Note. If a child is located outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which he lives (paragraph 15, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)

• a copy of the child's birth certificate;
• an agreement on the payment of alimony or a writ of execution (court order) on the transfer of alimony in favor of the other parent for the maintenance of the child;
• a copy of the passport (with a note on the registration of marriage between the parents) or a copy of the marriage registration certificate;
• certificate from the housing and communal services about the joint residence of the child with the parent (parents).

Period of deduction

Start of deduction. The standard tax deduction is provided from the month:

• birth of a child (children);
• in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child to be raised in a family (paragraph 19, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

End of deduction. The provision of a standard tax deduction ends:

• at the end of the year in which the child reaches 18 years of age. But if a child who has reached the age of 18 continues studying in a general education institution (for example, at school) on a full-time basis, a deduction is provided to the parents for each month of the tax period for the entire period of study of the child in the educational institution (letter of the Ministry of Finance of Russia dated 02/09/2012 No. 03-04-06/5-28);
• from the month following the month of graduation for a child who is a full-time student under the age of 24. From this moment, the parent loses the right to receive a tax deduction, and the only parent loses the right to a double deduction (letters from the Ministry of Finance of Russia dated November 6, 2012 No. 03-04-05/8-1251 and dated October 12, 2010 No. 03-04-05/7 -617);
• upon expiration or early termination of the agreement on the transfer of the child to be raised in a family;
• in connection with the death of a child.

Double deduction

Note. The provision of the deduction ceases from the month following the month of the employee’s marriage (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)

The standard child tax credit may be available to some workers at double the amount. So, the following can receive a double deduction:

• single parent (adoptive parent), adoptive parent, guardian, trustee (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation);
• parent (adoptive parent), if he provided an application for the refusal of the other parent (adoptive parent) to receive a deduction (paragraph 16, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Double deduction for single parent

The concept of “sole parent” for the purposes of applying subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation means the absence of a second parent in a child due to:

• of death;
• recognition of a parent as missing (letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03-04-05/8-503);
• declaring a parent deceased (letter of the Ministry of Finance of Russia dated November 2, 2012 No. 03-04-05/8-1246);
• that the paternity of the child has not been legally established (letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05/8-77), including if, at the request of the child’s mother, information about the child’s father is not included in the child’s birth certificate (Article 17 Federal Law dated November 15, 1997 No. 143-FZ “On Civil Status Acts” and letter of the Ministry of Finance of Russia dated September 1, 2010 No. 03-04-05/5-516).

Note. In these cases, the only parent is entitled to double the standard child tax credit

The entry about the child's father was made from the words of the mother
If in the child’s birth certificate the entry about his father is made from the words of the unmarried mother, then in order to receive a double tax deduction (2800 rubles), the employee must present it to the employer - tax agent (letter of the Ministry of Finance of Russia dated May 23, 2012 No. 03-04 -05/1-657):

• certificate in form No. 25 issued by the civil registry office (approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);
• documents confirming marital status (no registered marriage).

The parent is not recognized as the only one, If:

• the second parent is deprived of parental rights (letter of the Ministry of Finance of Russia dated October 24, 2012 No. 03-04-05/8-1215). Deprivation of parental rights does not relieve parents from the obligation to support their child. A parent can be restored to parental rights (Articles 71 and 72 of the Family Code of the Russian Federation);
• the second parent is serving a sentence in prison for failure to pay child support (letter from the Ministry of Finance of Russia dated November 2, 2012 No. 03-04-05/8-1246);
• the child’s parents are divorced (letter from the Ministry of Finance of Russia dated January 15, 2013 No. 03-04-05/8-23).

Note! The fact that parents are divorced and failure to pay alimony are not grounds for receiving a double tax deduction (letter of the Ministry of Finance of Russia dated November 2, 2012 No. 03-04-05/8-1246).

Now let's move from theory to practice and see how all of the above is applied in specific situations.

If the employee is a single father...

...can he take advantage of the standard double tax deduction if, after the death of the child’s mother, whose marriage was dissolved, he did not enter into a new marriage?

As noted above, the concept of “sole parent” means the absence of a second parent in a child, in particular due to death. At the same time, the fact of divorce does not affect the right of the only parent to receive a standard double deduction (2800 rubles) on the basis of a written application and relevant documents (letter of the Ministry of Finance of Russia dated July 19, 2012 No. 03-04-06/8-206).

Such documents include a child’s birth certificate, divorce certificate, death certificate of the child’s mother, a writ of execution (court order) for the collection of alimony or a notarized agreement on the payment of alimony, documents confirming the payment of alimony.

If the employee is a single mother...

...is she entitled to receive a standard personal income tax deduction in double the amount for each of two children if the first one was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second one was declared missing by a court decision?

Since the employee is a single parent, she has the right to a double deduction for each child (letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03-04-05/8-503):

• in the amount of 2800 rubles. (1400 rubles × 2) - for a child born out of wedlock;
• in the amount of 2800 rubles. (1400 rubles × 2) - for a child whose father was declared missing by a court decision.

For both children, the employer must provide the employee with a deduction in the amount of 5,600 rubles. (2800 rub. + 2800 rub.).

If the only parent got married

Before marriage, an employee with a single parent received a standard personal income tax deduction for a child in double the amount (2,800 rubles), since there is a dash in the “Father” column on the child’s birth certificate. Does she have the right to receive the specified personal income tax deduction for a child in double the amount from the moment of marriage, if the husband did not adopt the child?

No, you have no right. The provision of a double tax deduction to a single parent ceases from the month following the month of his marriage. Indeed, in this case, the responsibility for maintaining the child is distributed between the parent and the spouse (letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-04-05/8-372).

At the same time, the spouse of the parent who is supporting the child also has the right to receive a standard tax deduction in the amount of 1,400 rubles. (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05/17775).

And one more nuance. After the divorce, the provision of a standard deduction for a child in double the amount to the single parent can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated 04/02/2012 No. 03-04-05/3-410).

Note. The guardianship and trusteeship authority may appoint several guardians or trustees to a person in need of guardianship or trusteeship (Clause 7, Article 10 of the Federal Law of April 24, 2008 No. 48-FZ)

Double deduction for the guardian (trustee)

The standard tax deduction for a child in double amount (2800 rubles) is provided to the guardian if he is the only guardian (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

In this case, the amount of the deduction does not depend on the fact (letter of the Ministry of Finance of Russia dated 02/04/2013 No. 03-04-06/8-32):

• registration of marriage, family composition of the guardian, since the spouses of guardians do not have the right to the specified deduction in relation to children under their care (letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 20-15/3/068891);
• deprivation (not deprivation) of parents of a supervised child of parental rights.

Documents confirming the right to a double deduction for a guardian

Note. The act confirms the emergence of relations between the guardian (trustee) and the ward (Clause 6, Article 11 of the Federal Law of April 24, 2008 No. 48-FZ)

The document confirming the appointment of a guardian as the sole guardian is the act of the guardianship (trusteeship) authority on the appointment of a guardian (trustee) (letter of the Ministry of Finance of Russia dated April 12, 2012 No. 03-04-06/8-109).

The act will confirm the right of the guardian (trustee) to a double tax deduction (letter of the Federal Tax Service of Russia dated April 30, 2013 No. ED-4-3/8054@).

Note! If the guardianship (trusteeship) authority has appointed several guardians or trustees for a child, all of them have the right to a deduction in a single amount - 1,400 rubles.

Once a child reaches the age of 18, guardians (trustees) are no longer entitled to the standard deduction.

What is the difference between guardianship and trusteeship
Guardianship is established over children under 14 years of age, and guardianship over children from 14 to 18 years of age (Article 2 of the Federal Law of April 24, 2008 No. 48-FZ, paragraph 1 of Article 32 and paragraph 1 of Article 33 of the Civil Code of the Russian Federation and p. 2 Article 145 of the Family Code).

When a minor ward reaches 14 years of age, guardianship over him is terminated, and his guardian automatically becomes the minor’s trustee without an additional decision on this (Clause 2 of Article 40 of the Civil Code of the Russian Federation).

The employee is both a parent and guardian

What is the standard personal income tax deduction for the children of an employee if she has a child in a registered marriage and is the sole guardian of a minor child?

If the appropriate documents are available, the employee can take advantage of standard deductions (letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 20-15/3/068891):

• in the amount of 1400 rubles. - as a parent of your own child;
• double amount (RUB 2,800) - as the sole guardian of a minor child.

Double deduction for one parent if the other refuses

Note. If one of the parents refuses a deduction in favor of the other, the only document confirming the right to a standard deduction in double amount is the application of this parent (paragraph 16, subsection 4, paragraph 1, article 218 of the Tax Code of the Russian Federation)

A tax deduction can be provided in double amount to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction (paragraph 16, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

The effect of paragraph 16 of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation does not apply to guardians and trustees.

Opt out of receiving the standard deduction in favor of the other parent, one of the parents can only if he has the right to it, which is confirmed by the relevant documents (letter of the Federal Tax Service of Russia dated February 27, 2013 No. ED-4-3/3228@).

If one of the parents does not work and has no income, subject to personal income tax at a rate of 13%, or receives income exempt from taxation, he cannot refuse to receive this deduction in favor of the second parent.

Note. An application for refusal of deduction is submitted to the tax agent of the first parent by the second parent (letter of the Federal Tax Service of Russia dated November 3, 2011 No. ED-3-3/3636)

What should be included in the application. The application of the second parent for refusal of a tax deduction, addressed to the employer - tax agent of the first parent, must contain all the necessary personal data of this parent: full name, address of place of residence (permanent residence), Taxpayer Identification Number (if any), details of the child’s birth certificate, etc. in respect of which this parent refuses to receive a deduction.

Help on form 2-NDFL. Considering that a double deduction is provided to one of the parents for each month of the tax period, provided that the amount of income does not exceed 280,000 rubles, a certificate from the place of work of the second parent must be submitted to the employer of the first parent on a monthly basis (letter of the Ministry of Finance of Russia dated March 21, 2012 No. 03-04 -05/8-341).

Let's look at the cases in which a parent employee can waive the standard child tax deduction in favor of the other parent.

Deduction for children from different marriages

In what amount should an employer provide a standard personal income tax deduction to a father-employee for a child from a first marriage, which is the first for the mother and the third for the father, in the event of the mother’s refusal to deduct the deduction in favor of the father?

The mother has the right to receive a deduction for the child in the amount of 1,400 rubles, since this is her first child, and the father - 3,000 rubles, since this is his third child.

If the mother refuses the deduction in favor of the child’s father, the father will be able to take advantage of a deduction in the amount of 4,400 rubles, of which 3,000 rubles. - deduction for the third child and 1400 rubles. - a deduction that the mother refused to receive (letter from the Ministry of Finance of Russia dated March 20, 2012 No. 03-04-08/8-52).

Deduction for children if one of the parents has income only from renting out property

In what amount should an employer provide a mother-employee with a deduction for children, one of whom is disabled, if the husband’s income for 2012 from renting out property amounted to 6,000 rubles, while he refused to receive deductions for children in favor of his wife?

The Ministry of Finance of Russia in letter dated May 23, 2013 No. 03-04-05/18294 explained the following. The mother of a child has the right to receive a standard tax deduction for each month of the tax period for the first child and a disabled child in the amount of 4,400 rubles. (1,400 rubles + 3,000 rubles), as well as a tax deduction, which the father refused to receive, limited to his income of 6,000 rubles.

Deduction for children if the second parent does not work

Can a parent who does not have income subject to the 13% tax rate transfer his right to receive the standard tax deduction to another parent?

No, she cannot, because she has no right to it. He does not have income subject to personal income tax at a rate of 13%.

When you cannot waive the standard deduction in favor of the other spouse
One parent does not have the right to refuse to receive a standard tax deduction in favor of the other parent if he (she):

• does not work, is a housewife (letter from the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05/8-1331);
• is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05/8-997);
• is on parental leave to care for a child up to one and a half years old (letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-95);
• is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05/8-513).

Property tax deductions Help for single mothers Single mother status is received by a woman who gives birth to a child out of wedlock, in whose birth certificate the father is not recorded or the data is entered from the words of the mother. Single parents receive double deductions for children. To do this, she must write a corresponding application to the employer or to the Federal Tax Service and attach to it a document about the birth of the baby with a dash in the “father” column. If the data in the certificate is entered from the words of the woman, then a birth certificate of form 25 will be required. It is issued at the registry office and proves the status of a single mother. Every month for each of the first two children the employee has deductions of 2,800 rubles, for the third and subsequent children - 6,000 rubles. For a disabled offspring, a single mother will receive a deduction equal to 24 thousand rubles.

Personal income tax benefit for children (child) in the Russian Federation in 2018

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.

Features and changes (2018) The tax deduction for a disabled child in 2018 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 the child with disabilities appeared in the family - the first, second, third or subsequent one.

Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.

Restrictions on providing personal income tax benefits for children

• Personal income tax deductions: latest news
• Who is eligible for child tax credit?
• The amount of the standard child tax deduction for a parent in 2018
  • Calculation of net income with deductions for children in 2018
• Up to what age are child deductions available?
• How to get a double tax deduction for a child
• How to get a tax deduction for previous years
• Documents for providing a tax deduction

Deductions for personal income tax: latest news The Ministry of Finance, in its letter of clarification dated March 20, 2017, indicated the exact amount of deduction for a disabled child.

The fact is that the taxpayer has the right to a standard deduction from personal income tax upon the birth of a child (1,400 or 3,000 rubles) and a deduction upon the fact of disability (from 6,000 to 12,000 rubles). In this connection, the amount of the deduction is determined by adding these amounts.

Registration of a tax deduction for an adoptive parent (guardian)

It is due for each child in the family. Social tax deduction. Allowed for certain types of social expenses (treatment, education). Income Money received by a citizen in one year.

Attention

They are usually taxed at a rate of 13%. What are the restrictions? Deductions for personal income tax help increase a citizen’s salary by reducing the amount subject to taxation.

Social deduction provides an opportunity to return part of the funds spent on treating a child or solving housing issues.

Info

The standard deduction for personal income tax will be carried out until the official income of the parent (at a rate of 13%) does not exceed 350 thousand rubles from the beginning of the year.

After passing this milestone, deductions for the current year will automatically stop.

Child tax deduction in 2018

Application for life insurance A deduction is given when concluding an agreement for a period of five years or more.

The deduction is equal to the costs, but not more than 120 thousand rubles. in year.

Application and notification from the Federal Tax Service regarding the right to deduct Professional Expenses in fact Deduction is equal to actual expenses Application and papers evidencing expenses 221 Article 221.

Professional tax deductions Costs according to the standard The amount of deduction is determined according to the standard approved as a percentage of income Application All social deductions per year cannot exceed 120 thousand rubles.

So, the personal income tax benefit in 2018 is available to citizens who received income subject to a 13 percent tax.

The amount of the deduction depends on its type and the status of the individual.

Who is entitled to personal income tax benefits in 2018

Read also the article: → “Personal income tax benefits in 2018: for children, disabled people, veterans.”

The employer must issue a benefit to the employee and report as a tax agent in relation to the employee.

The benefit is provided to the applicant subject to the following conditions:

• Availability and confirmation of rights to guardianship or adoption of a child into the family.
• Confirmation that the child is in guardianship.
• Availability of taxable income.
• Contact your employer.
• Documentary proof of rights.

The deduction is applied monthly when calculating remuneration for the performance of labor duties. The legislation establishes a limit on the amount of accrued income in the amount of 350,000 rubles per year. From the first month of the next year, the right to the benefit is renewed without additional appeal to the employer.

Standard deduction for stepchild

Which of the parents can receive the categories of citizens provided for in Article 56 of the Tax Code of the Russian Federation may be exempt from paying income tax or pay only partially.

These deductions apply to income subject to a 13% tax rate.

Personal income tax benefits for children can be received by:

• both parents, including stepfathers (stepfather, stepmother);
• guardians and trustees;
• adoptive parents.

The standard tax deduction for a child under 18 years of age is due to both parents who are raising him.

An important condition for receiving benefits is that the citizen has an official job.

If parents live separately or are divorced, one of them can apply for a double deduction, and the second parent can refuse the benefit. The amount of deductions varies depending on the number of children in the family, as well as their possible disability.

Amount and receipt of personal income tax deduction for a child

Who is entitled to a tax deduction for a child? The requirements that must be met in order to apply tax benefits for a child are prescribed in Article 218 of the Tax Code of the Russian Federation:

• can only be used on minors until their 18th birthday and the age limit is extended until the child’s 24th birthday if he is disabled or a full-time student at a free or paid faculty;
• The parent’s income is official and is subject to income tax at a 13% rate (Art.

  210 Tax Code) - employees with an official salary, individual entrepreneurs on the general taxation system;

• from the beginning of the year, the income limit is no more than 350 thousand rubles;
• the child is a dependent of the taxpayer.

If you rent out an apartment, garage, or other property and report income to the tax office, you can also claim your right to a deduction.

Tax deductions for children in 2018

The new wife has the right to receive a deduction for her husband’s child, since there is confirmation of participation in maintenance in the form of alimony payments. Who is entitled to a double deduction for children Benefits increase 2 times if:

• one of the parents does not want to exercise their right, transferring it to their spouse;
• the second parent is absent due to death, recognition as deceased or missing, as well as in the absence of an initial entry about him in the birth certificate.

Please note: deprivation of parental rights is not a reason for not applying the standard personal income tax benefit for a child. The fact that the rights have been deprived does not mean that the obligation to maintain has ceased, therefore the right to deduction in relation to income tax remains.

The article contains comprehensive information about what a tax deduction for children is in 2019: the application form, what is the amount of deduction for a child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who is entitled to this type standard tax deductions How to take advantage of child tax credits.

Child tax deduction: what is it and who is eligible for the deduction in 2019

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 deduction in 2019 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 2019

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 2019 (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 2019, Ivanova’s salary was 38 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

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

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

Thus, we managed to save 364 rubles.

Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2019, 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 deduction in 2019:

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 its receipt 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 “sole 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.

Features and changes (2019)

The tax deduction for a disabled child in 2019 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 the child with disabilities appeared in the family - the first, second, third or subsequent one. 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 the son or daughter turns 24 years old (for group 3 - up to 18 years old).

Another innovation is that you can now only apply for deductions to your employer. Neither the tax service nor the social services accept the population on this issue. The exception is when the employer fails to provide a deduction or provides it in a smaller amount than required. In this case, the taxpayer has the right to independently contact the tax authority to process (recalculate) payments.

It is important to remember the following nuances.

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

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

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

The amount of the tax deduction for children in 2019 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 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.

Views: 4

MaratS

Good afternoon. I am married, we have a child together, my wife does not work. There is also a daughter of his wife from her first marriage - 10 years old. The wife did not apply for alimony. Am I entitled to the standard tax deduction for my first child if I did not adopt her? The accounting department told me that adoption is a prerequisite for receiving deductions. If I have, what documents govern this and is there a set list of documents that I am required to provide (except for an application and birth certificate). Or will the financial authority of the enterprise create a list of documents at its own discretion?

Clarification from March 12, 2013 - 11:23
I am married to the mother of the child, we live together, I am naturally not listed as the father, because... daughter from his wife’s first marriage, she has a different biological father. I don’t really understand about alimony, who should I pay it to?

Answers:

Nataldream

Hello! In accordance with Article 218 of the Tax Code, the tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, trustee, adoptive parent, spouse of the adoptive parent, who is supporting the child. Only adoption is not a prerequisite for receiving the deduction. A prerequisite is the provision (maintenance) of children. If you are not listed as the father on your daughter’s birth certificate, you do not live together, your marriage with the child’s mother is not registered and you do not pay child support, then you do not have the right to a deduction.

Olga Ryazantseva

Indeed, the Tax Code seems to clearly indicate the conditions for providing such a deduction - you must be a taxpayer, a parent, or you can be the spouse of a parent who is supporting the child, the child must be a minor or a student (see paragraph 4 of Article 218 of the Tax Code RF). At the same time, the second parent (that is, the father) can also receive such a deduction at his job. He or your spouse (you) can receive a double deduction based on the second parent’s application to refuse to receive such a deduction. In practice everything is very complicated. They won’t accept documents from you at work because they don’t want to take risks.

Expert recommendation
I can suggest the following option. After the reporting period, you will submit a 3NDFL declaration and an application for recalculation of the provided tax deduction, taking into account the provision of a standard tax deduction for your stepdaughter, to the tax service. At the same time, collect as many documents as possible: this is a writ of execution for alimony, and a court decision on divorce indicating with whom the girl lives, and a certificate of registration of the stepdaughter with you (mother), certificate 2 of personal income tax, a certificate from the spouse’s work about that If you are on maternity leave, do not forget both birth certificates, preferably a statement from the girl’s natural father refusing to receive such a deduction (ideal for receiving a double deduction, notarized) and any other documents confirming that the stepdaughter is your dependent. If they give you an official at work. refusal to provide a deduction is great, attach that too. Well, then wait for the tax office’s response. It can be appealed. Good luck!

Good day! To take advantage of the standard child tax credit, you do not need to adopt the child. After all, in paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation directly states that the tax deduction for each month of the tax period applies not only to the child’s parent, but also to the spouse of the child’s parent, who supports the child. The tax deduction for both children will be 2800 rubles.

Expert recommendation
Write an application addressed to the employer, attaching copies of the child’s birth certificate, marriage certificate with the child’s mother, certificate of cohabitation with the child and his mother. And tell the accountant to clarify this issue with the tax office for your peace of mind.
Expert recommendation
You need to apply for a deduction for a child from a second marriage and attach the following documents to it: the birth certificate of your wife’s child, a marriage certificate, a document confirming that the first husband did not receive deductions for the child at the place of work of the first husband and that the second wife did not receive a double deduction for the child, because A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction. (Article 218 of the Tax Code of the Russian Federation)