Standard deduction for parents of a disabled child. The Ministry of Finance recognized: the deduction for a disabled child is summed up with the usual “children’s” deduction Standard tax deduction for the second child
Standard tax deductions, which reduce the tax base for personal income tax, are provided for in Art. 218 Tax Code of the Russian Federation. Among these deductions is the tax deduction for a disabled child. We will tell you about the amount and procedure for providing deductions for disabled children in 2020 in our consultation.
Disabled child: personal income tax deductions in 2020
The standard deduction for a disabled child is presented in 2020 in the following amount (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
According to the table, you can answer the question: the deduction for a disabled child is given up to what age? Up to 18 years of age, the deduction is given to any disabled child, and up to 24 years of age - only to disabled children of group I or II who are full-time students, graduate students, residents, interns or undergraduates.
Moreover, in general, for a disabled child, standard deductions for 2020 are provided until the end of the year in which the child turns 18 or 24 years old, respectively. Unless, of course, the taxable income of the parent (guardian, trustee, etc.) does not exceed 350,000 rubles. After all, from the month in which income for the period from the beginning of the calendar year exceeds 350,000 rubles, a deduction for a disabled child will no longer be provided.
For example, if a full-time student who is a group II disabled person turns 24 years old in February 2020, the deduction, on the one hand, can be provided until the end of 2020. However, on the other hand, if the taxable personal income tax income of a parent who is provided with a deduction for a disabled child exceeds 350,000 rubles in May 2020, then from May 2020 the deduction is no longer due.
Are deductions cumulative for a disabled child?
The personal income tax deduction for a disabled child is summed up with the standard deduction for children, which depends on the type of child (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015). For example, since the deduction for the first child is 1,400 rubles, then for a disabled child under 18 years of age who is the first child, the deduction for the parent will be 13,400 rubles (1,400 rubles + 12,000 rubles).
Double deduction for a disabled child
The standard tax deduction for a disabled child in 2020 is provided in double amount:
- or to the only parent (adoptive parent), adoptive parent, guardian, trustee (the provision of the deduction ceases from the month following the month of marriage of the only parent, guardian, trustee);
- or one of the parents (adoptive parents) of their choice based on an application for the refusal of the other parent to receive a tax deduction.
In the event of a refusal by one parent in favor of the other, it is necessary that the parent who refused the deduction himself has the right to it. That is, such a parent must have income taxed at a rate of 13%, and the amount of income has not exceeded 350,000 rubles since the beginning of the year. In addition, an additional deduction will be provided to the other parent in the amount to which the parent who refused the deduction was entitled to it. For example, the father of an only disabled child refuses a deduction in favor of his ex-wife, for whom this child is the third (the two previous children are from another marriage). Consequently, the father can transfer his deduction in the amount of 13,400 rubles (1,400 rubles + 12,000 rubles), and not 15,000 rubles (3,000 rubles + 12,000 rubles) (Letter of the Ministry of Finance dated March 20, 2012 No. 03-04-08/ 8-52).
Documents for deduction
To receive a deduction for a disabled child, you must submit an application and documents to the employer confirming your right to the deduction.
Such documents, in particular, include:
- application for a deduction for a disabled child;
- a copy of the birth certificate of a disabled child;
- copies of birth certificates of previous children (if the disabled child is the third or subsequent child);
- certificate of disability (Appendix No. 1 to Order of the Ministry of Health and Social Development dated November 24, 2010 No. 1031n).
Please note that it is not required to receive a new deduction application from the employee annually (Letter of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05/8-131). The employee must inform the employer if the conditions for providing deductions change.
But the certificate of disability must be updated as the old certificate expires.
Other documents are submitted depending on specific circumstances. For example, if a child is over 18 years old, then to receive a deduction you will need a certificate from an educational institution. If the person claiming the deduction is a guardian or trustee for the child, an act from the guardianship and trusteeship authority appointing a guardian (trustee) will be required.
If, say, an employee wants to receive a double deduction due to the refusal of the spouse to receive such a deduction, the second parent’s application for refusal of the deduction and his income certificate will be needed, which will need to be submitted monthly (Letter of the Ministry of Finance dated June 22, 2016 No. 03-04-05/36143 ).
And if the employee did not get a job from the beginning of the year, then you will also need a certificate of income for the current year from the previous employer (clause 3 of Article 218 of the Tax Code of the Russian Federation).
We also remind you that the standard deduction for a child must be provided from the beginning of the year (if the child was born before January 1 of the current year) or from the month of birth of the child (if the child was born in the current year), even if the application and documents for the deduction were submitted later in the current year year (Letter of the Ministry of Finance dated April 18, 2012 No. 03-04-06/8-118).
Application for deduction for a disabled child: sample
Here is an example of an application for a tax deduction for a disabled child:
| to CEO Statement I, Elena Leonidovna Chagina, on the basis of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for each month of the tax period for my child, Anna Pavlovna Chagina, born December 16, 2015, who is a disabled person of group III. Applications: 02/26/2020 __________________ / Chagina E.L./ |
You can download the application form in Word format.
Deduction codes for a disabled child in 2020
Specified in the certificate 2-NDFL/income certificate deduction codes for disabled children depend on who is receiving the deduction, as well as whether it is given in single or double amount.
For example, deduction 129 for a disabled child corresponds to a single deduction that is provided to the parent, spouse of the parent, or adoptive parent who is supporting the disabled child. And, say, code 148 corresponds to a double deduction, which is provided to one of the parents of their choice on the basis of an application for the refusal of the other parent to receive a tax deduction. We talked in more detail about deduction codes for children in a separate article.
Officially employed parents can take advantage of the child tax deduction. This will make it possible to levy a 13% personal income tax (NDFL) not on the full salary, but only on part of it after deducting the established amount. Thus, the earnings received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs based on their activities, they can count on a tax deduction for children if they work according to the general taxation system(OSN) and, therefore, pay personal income tax. When using the simplified system (STS), the single tax on imputed income (UTII) and others that do not imply the payment of personal income tax, a tax deduction is not due.
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Child tax credit is a type of financial assistance provided by the state to increase the income of families with minor children. As noted above, children's deductions are divided into two types:
Standard tax deduction Personal income tax contributions can be used for children:
- parents, adoptive parents, their spouses;
- guardians and trustees;
- adoptive parents.
Both parents or legal representatives of children have the right to receive a deduction at any official place of employment(as well as in the tax service), while the recipient has the right to choose where it is more convenient for him to do this:
- at the main job;
- at a part-time job.
If children live Abroad, their parents and legal representatives have the right to a tax deduction, which is provided on the basis of documents certified by government agencies of the country where the children live.
Attention
To find out what a tax deduction is, watch our video on the Benefits channelAnswer. Subscribe so you don't miss useful videos that come out every week!
Amount of tax deduction for children in 2020
The portion of a parent's salary equal to the standard deduction will not be subject to the 13% tax until the month in which total income taxpayer from the beginning of the year will reach 350,000 rubles.
When calculating the amount of the benefit, it is taken into account
- order of appearance children in the family (both adults and deceased children are taken into account when calculating);
- presence or absence in children disability.
Amount of social tax deduction for teaching children amounts to 50,000 rubles per year for each of them. This is the maximum amount spent on training, from which you can return 13%. This will amount to 6500 rubles per year(50,000 × 13% = 6500).
When paying for treatment or the purchase of medications prescribed by a doctor from the List approved by Decree of the Government of the Russian Federation No. 201 of March 19, 2001, a total deduction of up to 120,000 rubles per year. Thus, you can return it in a year 15600 rubles(120000 × 13% = 15600). In this amount deductions not included for expensive treatment and education of children (in this case, tuition fees for a brother or sister are included in the mentioned 120 thousand).
Attention
If the treatment is expensive, there is no formal limit. However, the refund amount will always be limited by the amount of personal income tax paid for the year in which tuition or treatment was paid. It will not be possible to “return” more than was transferred to the state in the form of taxes.
Standard tax deduction
According to clause 4, part 1, art. 218 of the Tax Code (TC) of the Russian Federation, the state provides standard deductions for children in the following amounts:
- By 1400 rubles on first And second child;
- 3000 rubles- on third and each of subsequent children.
A standard tax deduction can be issued at the place of work, and it will be provided monthly until the child reaches the age of majority (or until the age of 24 in full-time education). In this case, a new application and supporting documents no need to apply every year!
However, if the deduction was not taken into account for previous periods, the employee can apply to the tax authority at the end of the year and return the overpaid personal income tax (maximum - for the last 3 years).
Example. Markov D.'s official salary is 30,000 rubles per month, he is married and has a seven-year-old daughter. Before the tax deduction was issued, D. received “in hand” 30,000 - 13% = 26100 rub.
After filing a tax deduction, part of the earnings in the amount of 1,400 rubles will not be taxed, i.e. 13% will be withheld only from 28,600 rubles. In this case, the final salary of Markov D., who provided documents for registration of a tax deduction, will increase by 182 rubles per month, since he will receive “net”:
(28600 — 13%) + 1400 = 26282 rub.
The only parent has the right to double standard deduction. It is important to understand that divorce does not mean the absence of the other parent, which means each of them can reduce the tax burden, but in the usual amount.
The employee is also provided with a double tax deduction for each of the children if the second parent or guardian officially refused to formalize benefits at your place of employment.
Upon marriage The double deduction for the previously single parent is replaced by a regular one, but in this case the standard tax benefit is also given to the spouse. Moreover, children from previous marriages will be taken into account for each spouse.
Example. If Demidov K., who is the father of a ten-year-old daughter, married V. Kudryashova, who has a three-year-old son, and they had twins, then it is considered that each of the spouses now has four children each.
Demidov K.’s salary is 40,000 rubles (before tax), he is given 34,800 rubles “in hand”, and after applying for the benefit, the “net” income will increase for 1144 rubles:
40000 — 13% = 34800 rub.— Demidov’s initial salary;
40000 - 1400 - 1400 - 3000 - 3000 = 31200 rub. - is taxed, and accordingly 8800 rubles is not taxed.
After submitting documents to reduce personal income tax, Demidov’s salary will be:
8800 + (31200 — 13 %) = 35944 rub.
This is how much Demidov will receive monthly from January to August. In September, Demidov’s total income since the beginning of the year will exceed 350,000 rubles, which means the provision of the deduction will be suspended until next year.
Tax deduction for a disabled child
Families with children with disabilities initially need financial support states are larger than others. Therefore, a parent, adoptive parent or other person in whose care a disabled child is increased benefit to reduce the tax burden.
The amount of the deduction for children with disabilities in 2020 is:
- 12000 rub.- provided parent (adoptive parent) for each child under 18 years of age, if he has a disability, or for each of the children under 24 years of age, if he is a disabled person of the 1st or 2nd group and is receiving full-time education (students, graduate students, interns, residents);
- 6000 RUR. - provided guardian, trustee, foster parent for each disabled child under 18 years of age (or up to 24 years of age if the disabled child is a full-time student).
In addition to the tax benefit due to the disability of children, such families are also entitled to a standard child deduction in accordance with birth order: in this case, they are summed up.
Example. Single mother Petrov V. receives an official salary of 50,000 rubles a month and is raising an eight-year-old disabled son. Upon presentation of the necessary documents to the organization’s accounting department, it will be provided with a double tax deduction on both grounds.
50000 — 13% = 43500 rub.— “net” salary before deduction;
12000 × 2 + 1400 × 2 = 26800 rub. — this part of the salary will not be taxed;
26800 + (23200 — 13%) = 46984 rub.— salary “in hand” of Petrova V. after registration of the child deduction (there will be more for 3484 rubles).
The increased amount will be issued from January to July. In August, Petrova’s annual income will exceed 350,000 rubles, therefore, the benefit will not be provided until the beginning of next year.
Social tax deductions for children
Social children's deductions are provided regardless of standard, but in total cannot exceed the paid annual personal income tax of the payer. According to Art. 219 of the Tax Code, these benefits are provided to a parent (or other legal representative) if they paid for:
- teaching children in an institution licensed to carry out educational activities;
- treatment of children or purchase of medicines prescribed by a doctor for them (subject to payment from the family’s own funds);
- contributions to non-state pension funds for children;
- voluntary pension insurance for disabled children;
- voluntary life insurance for children.
Social deduction(unlike the standard) both parents cannot use it in full at the same time: it can be received either by one of them in full, or by both in parts. If there payment agreement treatment or education of children, then the payer receives the refund.
Attention
When paying for tuition brothers and sisters Working siblings have the right to receive a social tax deduction, and it does not matter whether they have both parents in common or only one. It is important to note that the use of this type of deduction is possible provided that family funds spent without the involvement of charitable foundations or maternity capital.
Tax deduction for education
Child tax deduction for education is available:
- parent or adoptive parent who paid for full-time education for children under 24 years of age;
- guardian or legal representative who paid for the full-time education of a ward under 18 years of age;
- former guardian after the removal of guardianship or trusteeship, the age of the ward is up to 24 years (with full-time education).
By submitting the necessary documents to the tax office, you can return part of the amount for payment:
- kindergarten (you can return the tax for those services for which the receipt indicates that these are paid educational services, and not parental fees for kindergarten);
- schools;
- educational courses or additional education (this could be, for example, paid clubs and sports sections);
- secondary specialized education;
- higher education (obtaining an academic degree).
The institution where the children studied must have a license to carry out educational activities, otherwise the personal income tax paid cannot be returned.
Example. Mikhaleva K. receives a salary of 55,000 rubles. per month. Mikhaleva’s annual personal income tax is 85,800 rubles. (7150 × 12, where 7150 is 13% of 55000). She pays 80,000 rubles annually. for my son's studies at university. The maximum limit per year for refunding the amount for children’s education is 50,000 rubles, therefore, 6500 rub. Mikhaleva will return.
Tax refund for treatment
A tax deduction is provided when paying for treatment of children in the following cases:
- expenses for paid treatment children (wards);
- purchases for children medicines prescribed by the doctor;
- making insurance premiums for children with voluntary health insurance.
As noted earlier, the legal annual limit on the total amount of social deductions does not include expenses for expensive treatment. You can find out whether treatment is expensive from the approved List or by using the code from the certificate of payment for medical services for submission to the tax office:
- code “1” - treatment is not included in the specified List;
- code “2” - refers to expensive types.
In order to return part (or the entire amount) of the costs of expensive treatment for children, it is necessary completing all of the following:
- materials purchased for expensive treatment children from the above List were purchased at the taxpayer’s own expense;
- in a medical institution not available necessary medications or consumables, and at the same time in the contract for the provision of medical services it is indicated that they are purchased by the patient;
- There is certificate of need for use these materials or medications during expensive treatment (issued by a medical organization);
- available certificate of payment for medical services with code “2”(issued by a medical institution, submitted to the tax authority).
Attention
Providing a declaration to the tax authority in order to receive a social deduction, it is possible at the end of the year, and to the employer You can submit a corresponding application at any time (but only after the above-mentioned expenses have been incurred).
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One of the standard tax deductions is a deduction for the taxpayer, which is provided to certain individuals, for example, Chernobyl victims, disabled people since childhood, parents and spouses of deceased military personnel. A complete list of individuals who may qualify for a standard deduction is indicated in paragraphs. 1, 2, 4 Article 218 of the Tax Code of the Russian Federation.
Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. In this case, the deduction for children is provided regardless of the provision of other standard tax deductions.
Types of standard tax deductions
Standard tax deductions:
tax deduction
This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 Tax Code of the Russian Federation.
deduction for child(ren)
The deduction for a child (children) is provided up to the month in which the taxpayer’s income taxed at the rate 13%
and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.
- for the first and second child – 1400 rubles;
- for the third and each subsequent child – 3,000 rubles;
- for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles for parents and adoptive parents (6,000 rubles for guardians and trustees).
If spouses, in addition to a common child, have a child from an early marriage, the common child is considered the third.
Procedure for obtaining a tax deduction for a child (children)
Provided to taxpayers who support a child(ren).
Write an application for a standard tax deduction for a child (children) addressed to the employer.
Prepare copies of documents confirming the right to receive a deduction for the child (children):
- birth or adoption certificate of a child;
- certificate of disability of the child (if the child is disabled);
- a certificate from the educational institution stating that the child is a full-time student (if the child is a student);
- document confirming the marriage between the parents (passport or marriage registration certificate).
If the employee is the only parent (the only adoptive parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.
If the employee is a guardian or trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.
- resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the said body on the establishment of guardianship (trusteeship) over the child;
- agreement on the implementation of guardianship or trusteeship;
- agreement on guardianship of a minor citizen;
- foster family agreement.
Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.
To correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth. The first-born child is the oldest child, regardless of whether a deduction is provided for him or not.
If a taxpayer works for several employers at the same time, the deduction at his choice can be provided only with one employer.
An example of calculating the amount of tax deduction for children
Matveeva E.V. four children aged 16, 15, 8 and 5 years.
Moreover, her monthly income (salary) is 40,000 rubles.
Matveeva E.V. submitted a written application to the employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.
Thus, the total tax deduction amounted to 8,800 rubles per month.
Every month from January to August the employer will pay his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:
Personal income tax = (40,000 rubles – 8,800 rubles) x 13% = 4,056 rubles.
Thus, in the hands of Matveev E.V. will receive 35,944 rubles.
If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:
Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.
In some cases, for example, for a single parent, the deduction amount may be doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.
Procedure for obtaining a tax deduction if during the year standard deductions were not provided by the employer or were provided in a smaller amount
If during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when filing a personal income tax return with the tax authority at his place of residence at the end of the year.
In this case, the taxpayer must:
Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.
Prepare copies of documents confirming the right to receive a deduction for the child (children).
Submit to the tax authority at your place of residence a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.
* If the submitted tax return has calculated the amount of tax to be refunded from the budget, submit an application for a tax refund to the tax authority (together with the tax return, or after completing a desk tax audit).
The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).
When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.
Individual income taxes can be reduced by taking the standard deduction.
The deduction amount reduces the amount of taxable personal income tax and is applied to amounts taxed at a rate of 13%.
The obligation to provide a standard deduction lies with the employer – tax agent. The benefit is of a declarative nature and is applied at the initiative of the employee.
The amount of annual income to which the benefit is applied monthly has a limit established by law. In 2019 income limit for the application of the standard deduction for all categories of parents is set at 350,000 rubles. The amount is established for the personal income tax tax period – a calendar year.
The amount of income is calculated on an accrual basis. For persons who have several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the provided certificates. Starting from the month in which the accrual amount exceeded the limit, the benefit does not apply.
Definition of the concept
A deduction is an amount established by law to reduce the tax base.
For personal income tax taxpayers base includes all types of income received in any form are taxed at a rate of 13%. In the Tax Code of the Russian Federation, Art. 218.
Standard deduction provided to a person supporting a child.
Apply deduction It is possible, if you have a child to support:
The deduction is provided to each of the parents, adoptive parents or one of them in double amount. The second spouse must provide a certificate from the employer confirming the absence of benefits and an application for consent to the transfer of rights.
If the mother of the child is on care leave, the father does not have the right to a double deduction. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.
Similarly, non-working persons do not have the opportunity to transfer the right to deduction to their spouse.
Who can exercise this right
If a person has several places of employment the right to apply a deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for benefits.
Right to receive benefits are available to persons:
- Having income subject to personal income tax at a rate of 13%.
- Being a parent, guardian, adoptive parent or person in whose care the child is. Thus, the right to use the benefit is available to a person living and supporting a child, for example, the spouse of a parent, even in the absence of adoption.
- Provided an application and documents to the employer. After the end of the calendar year, in the absence of an application, the tax agent does not provide the benefit. A person will be able to receive the amount of overpaid tax at the territorial Federal Tax Service Inspectorate at the place of registration.
The amount of the deduction
The amount of the deduction depends on the number of children and their order.
If you are entitled to several deductions, the benefits are summed up. The chronological order of determining the order of children is used. Relatives, adopted children, and deceased children are included in the count. Age is not taken into account when determining priority. For example, if the eldest child is 24 years old, he also participates in the counting of the queue.
In the event of the termination of a marriage in which step-children were not adopted, the right to a deduction from the step-children's ex-spouse is lost. At the same time, it will be necessary to reconsider the order of children, which must be reported to the company’s accounting department, which keeps records of deductions.
Provided:
- Benefit in the amount of 1,400 rubles for the first and second child.
- A deduction of 3,000 rubles for the third and subsequent children.
A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles – to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.
List of documents
Confirmation of the right to receive benefits must be documented.
To receive benefits in the accounting department it is enough provide:
There is no direct indication in the legislation on the frequency of submission of certificates of study. The main requirement is to confirm the fact of training. Accounting employees of an enterprise can request confirmation of study annually or twice a year - at the beginning of the calendar (January) and the academic year (September).
There are unusual cases when a person is divorced from his spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.
When applying for benefits, these categories of persons must provide additional documents:
- For persons supporting children - marriage certificate. In other cases, no document is required. To receive benefits, the fact of the presence or absence of marriage between parents and adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management about the children living together with their parents. Additionally, you can receive an application from the spouse to provide the applicant with children for the deduction.
- For persons paying alimony - documents confirming the maintenance (writ of execution) and the fact of payment of the amounts (extract from the current account). When paying in cash, confirmation of payment may be a receipt from the spouse regarding regular receipt of funds.
The main part of the documents, with the exception of certificates of special purpose, are important forms for the benefit applicant. It is enough to attach copies of documents to the application.
The originals may be requested to be presented by the responsible person in the accounting department, auditor, or tax inspector.
Registration procedure
The deduction is provided when calculating wages by the employer. If a person does not timely submit an application for deduction with documents or a certificate confirming the fact of study, the benefit is not provided.
An individual can return the due amount of tax through the Federal Tax Service after the expiration of the calendar year. A taxpayer can exercise this right within 3 years following the end of the calendar year.
Refund is made on the basis applications, declarations, income certificates and documents confirming benefits. The overpaid amount of personal income tax is transferred to the person’s account after a desk audit by the Inspectorate.
Drawing up an application
The application for benefits must be completed once.
Again, the employer may offer to draw up an application if the amount of the deduction changes and the document contains a direct indication of the amount of the benefit. The employee also declares termination of the right in writing.
In the traditional version, the document is submitted to the accounting department upon employment or upon the birth (adoption) of a child.
The application has standard construction structure:
The document is signed by the applicant with a transcript and the date of preparation. An electronic application form with the original signature of the person is acceptable. The application is stored in the accounting department simultaneously with the attached documents for the entire duration of the benefit.
After dismissal or termination of rights, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.
Rules and terms of provision
The provision of benefits applies from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.
Deduction provided subject to confirmation of rights in order:
- Monthly provision until the amount of income limited by law is reached.
- Annually, calculating the amount of income up to the established limit.
The employee must notify the accounting department of the termination of the student's right to deduction. In case of untimely notification and an overpayment occurs, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.
Deductions cease upon reaching the age of 18 and termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is if the child stopped studying before reaching 24 years of age. In this situation, the benefit ends in the month of graduation. In all other cases, loss of rights occurs from January of the month following the year of termination of the benefit.
Calculation examples
Determining the benefit amount by priority
Let's consider a situation where the Nikolaev spouses have a child together.
In Nikolaev N.N. There are two minor children from his first marriage, for whose maintenance alimony is regularly paid. The fact is documented.
As a result of determining the order, Nikolaev N.N. has the right to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom the joint child is the first-born can claim a deduction in the amount of 1,400 rubles.
Calculation of the deduction amount
Employee Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed in the amount of 4,550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.
The monthly tax amount is 3796 (35,000 – 5800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles monthly.
The benefit applies until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6,786 (754 * 9) rubles.
Some features
For single parents the benefit amount is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. You must provide a document certifying your right to the accounting department or tax authority - a certificate of the death of a spouse, a decision, etc.
In most cases, it is enough to simply confirm your single parent status. When a person marries, the right to double the benefit amount is lost. The fact that the child is adopted by the new spouse does not matter.
Let's consider the case when the deduction is provided to the spouse of the person paying child support. In this case, the amounts of alimony are transferred from the general family budget.
Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony provider also participates in the maintenance of the child, which allows her to qualify for benefits from the employer.
The right to deduct child support is not lost when the child reaches 18 years of age if he continues his studies. The condition for receiving the benefit is the provision of material support with documentary evidence of the transfer of funds by receipts or an extract from the current account.
The standard child tax deduction is described in the following video tutorial:
The personal income tax deduction for a disabled child is one of the standard deductions that can be provided to a taxpayer in accordance with the provisions of Article 218 of the Tax Code ( hereinafter referred to as the Tax Code of the Russian Federation). In this article we will talk about the deduction for a disabled child in 2020, and consider the procedure for calculation and registration.
The amount of the tax deduction for a disabled child depends on who the taxpayer is.
- If the taxpayer is a parent or the spouse of a parent, or the adoptive parent of a disabled child, the tax deduction is 12 thousand rubles. for each disabled child under 18 years of age, or a disabled person of group I or II under the age of 24 years, when studying full-time or who is already a graduate student, resident or intern.
- If the taxpayer is a guardian or trustee, as well as a foster parent or his spouse, the tax deduction will be 6 thousand rubles. for each person under care.
If such a parent, guardian, guardian is the only one for the child, the deduction is provided in double amount.
When a single parent gets married, the deduction begins in a single amount from the month following the month of marriage. For other categories of taxpayers, the fact of marriage does not matter.
The taxpayer can apply to the employer for a deduction. If for some reason this was not done, you can contact the Federal Tax Service inspectorate at the taxpayer’s place of residence at the end of the year.
Like other standard deductions, this deduction is valid until the month in which the taxpayer’s total income for the tax period exceeds 350 thousand rubles.
Totaling the standard deduction for a disabled child Example 1.
The employee applied for a deduction for a disabled child aged 16 years from the date of employment on 09/01/2017. This is the employee's first child. The employee's salary is 30 thousand rubles. The deduction will apply from September 2017. The deduction amount will be 1400 + 12,000.00 = 13,400.00.
- (30 000,00 – 13 400,00) * 13% = 2 158,00
Personal income tax for an employee will be calculated as follows:
- 30 000,00 – 2 158,00 = 27 842,00
The employee will receive in her hands
- 30 000, – (30 000,00 * 13%) = 26 100,00
If the employee had not applied for the deduction, she would have been paid monthly
Documents required to provide a deduction for a disabled child
- Grounds for providing a deduction to a taxpayer:
- written application for deduction
- certificate of disability in the form approved by Order of the Ministry of Health and Social Development of Russia dated November 24, 2010 N 1031
- documents confirming the age of a disabled child - a copy of the birth certificate or a copy of the passport pages that indicate the name and age of the child
- a certificate from an educational institution for full-time students or who are already a graduate student, resident or intern. This certificate must be submitted anew every year.
documents confirming who a disabled child is as a taxpayer are different for different categories of taxpayer. Read also the article: → "".
| The main ones are shown in Table 1: | No. | Taxpayer category |
| 1 | Supporting document (copy) | Parent |
| 2 | birth certificate, paternity certificate, pages of the taxpayer’s passport with information about children | Adoptive parent |
| 3 | Spouse of a parent or stepparent | passport page with marriage information, marriage certificate |
| 4 | Adoptive parent | Certificate (certificate) of adoption |
| 5 | Guardian/Trustee | Document from the guardianship and trusteeship authorities (extract from the decision to establish guardianship) |
A deduction can be obtained even for a disabled child located outside of Russia. The deduction is provided on the basis of documents certified by the competent authorities of the country where the child lives.
Answers to common questions
Question No. 1. If the parents of a disabled child are divorced, who is entitled to the standard disabled child deduction?
In accordance with the Tax Code of the Russian Federation, both divorced parents and new spouses of divorced parents have the right to a standard deduction. For parents living separately from a disabled child, confirmation of the right to a deduction will be a copy of the agreement on the payment of child support or a copy of the writ of execution on the payment of alimony. For the new spouse of the child's parent - a statement that the disabled child is a joint dependent of the spouses.
Question No. 2. At what point can a taxpayer's deduction for a disabled child be terminated?
Question No. 3. The total income of the taxpayer for 9 months of 2017 amounted to 351 thousand rubles, including the regional coefficient of 70.2 thousand rubles. (monthly accrual – 39 thousand rubles). Is it necessary to provide a tax deduction to a taxpayer for a disabled child in September 2017?
In September 2017, the taxpayer’s total income exceeded the barrier established by law of 350 thousand rubles, upon reaching which the deduction ceases to be provided. When determining income of 350 thousand rubles. The regional coefficient is also taken into account.