There are 2 types of standard tax deductions:

If an individual is entitled to a deduction for several reasons, then only the largest of them is granted (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for taxpayer's children

The parents of the child, on whose support he is, have the right to receive a monthly standard tax deduction for personal income tax (deduction for children).

Tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (excluding income from equity participation in an organization) by a certain amount.

That is, personal income tax will be paid from a smaller amount.

To take advantage of the deduction, parents must have the status of a tax resident and income that is subject to personal income tax at a rate of 13%, for example, receive wages (paragraph 3 of article 210, paragraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation).

What age children qualify for the standard tax deduction

standard deduction provided for each child (clause 4 clause 1 article 218 of the Tax Code of the Russian Federation):

Under 18;

From 18 to 24 years old, a full-time student in the Russian Federation or abroad (schoolchild, student, cadet, intern, graduate student, resident), incl. with paid education.

Who is entitled to the standard tax deduction

A personal income tax deduction for a child can be provided to an employee (including for the GPA and an external part-time worker) who:

is a tax resident of the Russian Federation;

has a child;

applied for a deduction.

Size of standard tax deductions

The amount of the deduction depends on which account of the child it is provided for (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The birth order of children is determined by date of birth.

This also takes into account those children for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.

The amount of the deduction for a disabled child depends on the person to whom the deduction is granted, and is added to the deduction depending on the order in which the child was born.

Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:

1 400 rub. - for the first child;

1 400 rub. - for the second child;

3 000 rub. for the third and every subsequent child.

12 000 rub. - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, foster parent, spouse (wife) of the foster parent, regardless of the order of birth of such a child.

Double standard tax deduction

Deduction per child double size provided (clause 4 clause 1 article 218 of the Tax Code of the Russian Federation):

single parent (including adoptive parent), adoptive parent, guardian, custodian;

parent (including the adoptive parent) when the second adoptive parent refused the deduction.

Restrictions on granting a standard tax deduction

When providing a deduction, the following are taken into account (paragraphs 11, 16, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1. The amount of the parent's income: the deduction is provided monthly until the income (salary) of the parent, calculated from the beginning of the year, reaches 350,000 rubles. From the month in which the income exceeds this amount, the deduction is not provided.

2. Child's age: by general rule you can receive a deduction for children under the age of 18 inclusive. However, the deduction period is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, resident or intern.

Standard tax deduction: details for an accountant

• Double the Standard Child Tax Credit

  ... No. A27-24958/2015. On the provision of a standard double tax deduction for a child ... 201 the dispute on the provision of a standard double tax deduction for a child ... 13%) was considered by the tax agent providing this standard tax deduction exceeded 350,000 rubles. Beginning... free form with a request to provide a standard tax deduction for a child in double size ... some of the nuances associated with the provision of a standard tax deduction for personal income tax for a child, you ...

• Payroll taxes upon reorganization in the form of transformation

  Whether the new organization continues to provide standard tax deductions for personal income tax and make a refund ... The Russian tax agent is entitled to provide standard tax deductions for personal income tax on the basis of a written ... -06/34866, in order to receive standard tax deductions, individuals are again required to submit .. and documents confirming the right to standard tax deductions. Since, in accordance with p...

• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

  Years, when determining the applicable amount of the standard tax credit, the total number of children with ... the provision of the standard tax credit is considered the third. Documents to prove eligibility for the standard tax credit for... the child's parent is eligible for the standard tax credit. If the father of the child is directly involved ... order to provide the lawyer with professional and standard tax deductions upon receipt of the appropriate ...

• We provide a standard deduction per child in 2019

  05/1233 the basis for granting the standard tax credit to parents who do not pay ... because the right to receive the standard tax credit arises from the taxpayer on the condition of ... marriage? With regard to the provision of a standard tax credit in the event that parents ... supporting documents for the provision of a standard tax credit for each full-time student ... The individual loses the right to receive the standard tax credit in question from a month ...

• What amounts are not taken into account when determining the income limit for providing a standard personal income tax deduction?

  In the Russian Federation, employees with children are provided with a standard personal income tax deduction for each month ... income that affects the provision of standard tax deductions is not taken into account, among other things: amounts ...

• Review of letters from the Ministry of Finance of the Russian Federation for November 2018

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• We issue a "children's" deduction in "1C"

  Standard tax deductions. When calculating personal income tax, the program also checks the possibility of applying standard tax deductions... deductions have been applied. The amount of actually applied standard tax deductions for personal income tax ... the document immediately terminates all standard tax deductions for an individual in a particular organization ...

• Standard deduction for personal income tax on children after a divorce

  1 st. 218 of the Tax Code of the Russian Federation a standard tax deduction for each month of the tax period ... the conclusion that the basis for granting a standard tax deduction to parents who do not pay alimony ... the following conclusion: the basis for granting a standard tax deduction to parents who do not pay alimony ...

• Providing a standard deduction to a taxpayer supporting a disabled child

  A child eligible for a standard tax credit for each month of the tax period... .2016 is eligible for a standard child tax credit of 12 ... was before the increase in standard tax credits. So, for example, in the Letter dated ... we fully agree with the position of the arbitrators: the standard tax deduction is applied subject to the specifics provided for ... 10/21/2015, the total amount of the standard tax deduction for a disabled child is determined by ...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  Does not contain rules prohibiting the provision of a standard tax credit for those months in which ... a parent is eligible for a standard child tax credit for each month ... months after waiving the standard child tax credit at the place of primary ... a taxpayer cannot be eligible for the standard child tax credit... . Therefore, the grounds for a spouse to receive a standard tax deduction for children on income tax ...

• Reorganization of the institution: personal income tax and insurance premiums

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• About the amount of the standard personal income tax deduction for a disabled child

  ... (13%)) by the tax agent providing this standard tax deduction exceeded 350,000 rubles. Beginning... . 218 of the Tax Code of the Russian Federation, the total amount of the standard tax deduction is determined by two circumstances: what services. We give in the table the size of the standard tax deduction for personal income tax for a disabled child ... courts. Therefore, when determining the size of the standard personal income tax deduction for a disabled child ...

• Review of letters from the Ministry of Finance of the Russian Federation for November 2019

  Marriage granting to the taxpayer - the only parent of the standard tax deduction in double the amount per child ...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2018

  218 of the Tax Code of the Russian Federation, the right to a standard tax deduction in relation to ward children ... 1 of Article 218 of the Tax Code of the Russian Federation, the standard tax deduction is provided by the tax agent when calculating ... the agent is not determined, and therefore the standard tax deduction for personal income tax ...

• Payments to an invited artist: taxation of personal income tax and insurance premiums

  Eligibility for these deductions: the standard tax deduction for certain categories persons ... documents confirming the right to a deduction; standard tax deduction for children. It is provided on... remuneration must be subject to tax deductions (standard tax deductions, professional tax deductions for expenses...

The article contains comprehensive information on what is a tax deduction for children in 2020: application form, how much deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who is eligible for this type standard tax deductions how to use tax incentives on children.

Tax deduction for children: what is it and who is eligible for the deduction in 2020

The procedure and amounts for granting 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% is not withheld income tax(personal income tax).

Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.

The 2020 standard child tax credit is for each child:

• under the age of 18;
• for each full-time student, graduate student, intern, student, cadet under the age of 24 (the refund amount is not more than 12,000 rubles).

The right to a refund is lost in the following cases:

• adulthood (or graduation from an educational institution after the age of 24);
• official marriage of the child;
• his death.

Amounts and deduction codes for children in 2020

The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.

• For the first child (code 114) is 1,400 rubles;
• For the second child (code 115) - 1,400 rubles;
• For the third child (code 116) and subsequent ones - 3,000 rubles;
• For a disabled child in 2020 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.

In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.

Let's look at an example:

In January 2020, Ivanova's salary was 35 thousand rubles. If there are two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.

If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.

Thus, it was possible to save 364 rubles.

Required Documents to Claim Child Tax Credit

Usually, the employer independently submits the necessary data to the tax service for issuing 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 2020, you must provide the employer with the following documents:

Important! If the applicant works officially in several places, then the benefit is provided only with one employer.

FAQ on applying for a standard tax deduction for children in 2020:

The employer has the right to provide a deduction for the 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 those in guardianship or care, adopted children, stepdaughters and stepchildren.

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 the tax deduction is applied).

If the parents are divorced or in a civil marriage

If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. 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 allowance for single parent

The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the child’s parents is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:

• birth certificate, which lists one parent;
• certificate of the registry office that the second parent is entered in the birth certificate according to the mother (form 25);
• death certificate of the other parent;
• a court decision declaring the other parent missing.

Nuances of calculus and registration

The tax deduction for a disabled child in 2020 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child deduction, depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.

Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).

The deduction is made directly from the employer. But in the event that the employer fails to provide the deduction or provides it in a smaller amount than it should be, the taxpayer has the right to independently apply to tax authority for registration (recalculation) of payments.

It is important to recall the following nuances.

• The last 12 months are taken for calculation, but if the employee was employed not at the beginning of the year, then his taxable income is taken into account. personal income tax from the previous place of work.
• If the 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.
• In case of internal matching, it is considered total income for all positions, with external - only income from the main place of work.
• If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.

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

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

The amount of the tax deduction for children in 2020 can range from 1400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issue is still in limbo.

So, you have a child, or maybe even two. Did you know that you are entitled to a deduction for personal income tax accrued to you every month? This is the standard tax deduction for children. It is regulated by article 218 tax code RF.

It means that every month part of the money from the salary will not be subject to personal income tax, which is 13%.

In order to receive a deduction, you must first have income that is subject to personal income tax.

And the deduction applies to parents, guardians, adopters of children or other persons who, in accordance with the family code, are equated to the above categories of persons. That is, there must be a note about this in the birth certificate of the child, court decisions, documents from the guardianship and guardianship authorities on recognition of paternity, adoption, etc.

If you want to receive your child tax credit, you must also consider the age of the children. For clarity, here is a table.

To whom?	When does it start?	When does it end?
		under 18 years old	up to 24 years
ParentSpouse (husband) of a parent A parent who has been deprived of parental rights, but if he pays alimony	From the month the baby was born	Until the end of the year in which the child turns 18	Until the end of the child's studies, but no later than the age of 24
adopter	Since the month the child was adopted
Adoptive parents	From the month of entry into force of the document on the transfer of the child for upbringing	Until the end of the year in which the child turns 18, as well as in the event that the term of the agreement on the transfer of the child for upbringing to a family has expired or is terminated ahead of schedule	Is not provided*
trustee, guardian	From the month in which the guardianship took effect

* When a child reaches the age of 14, guardianship ends. The guardian becomes a trustee. Guardianship ends at the moment when the child reaches the age of majority or enters into marriage.

How to calculate START per child in 2017?

In 2015, the tax deduction for children was provided until the month when the income, which is taxed at a rate of 13%, exceeded 280,000 rubles, in 2016 this figure changed to 350,000 rubles. The deduction was not provided, starting from the month when the income exceeded this amount, and amounted to:

• for the first and second child - 1400 rubles;
• for the third and subsequent child - 3000 rubles;
• for each disabled child under 18, or a full-time student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles.

If the spouses have a child from previous marriages, then their common child considered third.

In 2017, the amount threshold for receiving this deduction has not changed compared to 2016 and currently stands at 350,000 rubles.

From January 1, 2016, the standard deduction for each disabled child has changed upwards from 3,000 to 12,000 rubles. And for trustees, guardians and foster parents - from 3,000 to 6,000 rubles.

These changes are valid for 2017 as well.

Example of calculating START for children in 2015

Pilkina E.V. four children aged 15, 10, 7 and 5 years old. Her salary is 50,000 rubles. Pilkina E.V. filed documents with the employer for a tax deduction for all children.

Since Pilkina has more than two children, it is calculated as follows: for the first and second child - 1,400 rubles each, for the third and fourth - 3,000 rubles a month.

Thus, the entire amount of the tax deduction amounted to 8,800 rubles per month.

This amount will be taken into account in the income of Pilkina E.V. until May, inclusive, since already in June the amount of taxable income will exceed 280,000 rubles.

Every month from January to May, the accounting department will calculate Pilkina E.V. Personal income tax at a rate of 13% of the amount of 41,200 rubles. This amount is obtained from the difference of 50,000 rubles and the deduction of 8,800 rubles.

Total income tax individuals(personal income tax) at Pilkina E.V. will be:

(50000 - 8800) x 13% \u003d 5356 rubles.

Thus, the salary that Pilkina E.The. will receive in fact on hand will be: 50000 - 5356 \u003d 44644 ​​rubles.

If the employee did not apply for a tax deduction, then her actual income received in her hands would be:

50,000 - (50,000 x 13%) = 43,500 rubles.

The difference in the presence of a deduction and its absence amounted to 1144 rubles per month. And given that the deduction was assigned monthly, until May, the total amount of savings amounted to: 1144 x 5 = 5720 rubles.

An example of calculating START for children in 2016-2017

Let's take the same employee with four children and the same salary of 50,000 rubles.

It turns out the following:

• The amount of the deduction for four children will also remain 8,800 rubles (since these values ​​did not change in 2016-2017). Only the threshold has changed for Pilkina maximum income for taxation (350,000 rubles).
• With a salary of 50,000 rubles, the deduction will be made until July inclusive.
• From the previous example, we remember that the difference in income with and without deduction was 1144 rubles.

Accordingly, in 2016, if the employee continues to work and has the same, the savings for a large family will be: 1144 x 7 = 8008 rubles.
And, in fact, the personal income tax itself is considered the same as in 2015.

Double deduction for children

It happens that the deduction can be doubled. This applies to the single parent, adoptive parent, guardian of the child. If the parents are divorced, and one of them does not pay alimony, then this is not a basis for receiving a double deduction.

If the parent/guardian/adoptive parent of the child marries, then the right to double deduction is also lost from the next month.

Example

Employee Pilkina E.V. is the sole parent of four minor children. On March 10, 2017, she got married. Her salary is 50,000 rubles.

Thus, we consider her income minus personal income tax:

50000- (50000 - 8800) x 13% = 44644 ​​rubles.

When does the deduction stop?

The deduction stops if one of the following events occurs:

• income exceeded the threshold of 350,000 rubles. - the deduction stops from the month in which it occurred;
• if the child has died - in this case, the deduction is presented in full in the current year, but ends from January of the next year;
• if the child has reached the age of majority and is not studying full-time, the deduction is fully submitted in the current year, but stops from January of the next year;
• if the child has completed education, but has not yet reached the age of 24, the deduction is fully submitted in the current year, but stops from January of the next year;
• if the child has reached the age of 24, but continues to study, the deduction is fully presented in the current year, but stops from January of the next year.

How is the order of children determined?

The order of children is determined in chronological order and depends on the age of the children.

The order of children is taken into account regardless of whether the child participates in the deduction or not.

That is, if the eldest child, let's say, is 26 years old, and there are three more children in the family who fall under the conditions of the standard tax deduction for children, then the second will be counted as the second, and the third - as the third.

Children: 26, 17, 12.10 years old.

The deduction will be:

• For the oldest - 0 rubles, so he does not fall under the terms of START;
• For a 17-year-old - 1400 rubles;
• For a 12-year-old - 3000 rubles;
• For a 10-year-old - 3000 rubles.

It is also considered in the event of the death of a child, that is, the order does not change.

Who pays the deduction?

The deduction for children provides, and if there are several, then priority determined by the choice of the employee. The employer independently makes all calculations, carries out payment of personal income tax and reports to the tax office.

Also, the amount of overpaid tax can be obtained from the inspection with a completed declaration and application.

You can only receive the amount due to you for the previous three years.

How often is START produced?

If this procedure is performed by the employer, then monthly during the year (tax period).

If you return the overpaid amount through the tax, then once for the previous taxable period. Please note that it is necessary to file a declaration and an application to the tax office no later than April 30. Approximately after four months, the overpaid amount will be returned to the specified account.

Registration procedure

In order to receive a deduction for children, you must submit the following documents:

• Application in free form to the employer.
• Documents for children (birth certificate, act of the guardianship and guardianship authority, judicial act on recognition of paternity, etc.).
• If the child is between the ages of 18 and 24 and is studying full-time at a university or other educational institution, then a certificate from the university confirming the fact of such a person's education.
• If the child is disabled, then a medical report and a document confirming the disability.
• If one of the parents transfers the right to receive the deduction to the other, then the corresponding application is the refusal of the deduction and a certificate from the place of work on the absence of deductions.

All these documents must be provided to your employer. And then he himself will begin processing and calculating the deduction due to you.

What is piecework wages and what does it depend on - find out about it.

Are tax credits cumulative?

And finally, I would like to note that the standard tax deduction for children is the only deduction provided for by law, the amount of which is summed up. That is, all the children you have are taken into account.

As you can see, there are a lot of nuances in the taxation system in our country, but if you use them correctly and competently, you can save a sufficient amount. Moreover, this is our right. But, unfortunately, not everyone is familiar with it.

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Deduction for a disabled child in 2019-2020: what is the amount set for him? What is the procedure for providing it? What changes have taken place or are planned in this order? Consider the answers to these and other questions later in the article.

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

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

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

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

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

• Parents, spouse (husband) of the parent, adoptive parent providing for the child are entitled to it in the amount of 12 thousand rubles. for each such child until they reach the age of 18. A similar deduction is given until the child reaches the age of 24, if he is a disabled person of groups 1-2 and is studying full-time.
• The guardian, guardian, foster parent, spouse (wife) of the foster parent who provides for the child, in exactly the same situations (up to 18 years old in the general case and up to 24 years old for disabled people of the 1-2nd group studying full-time), the deduction is half as much amount - 6 thousand rubles.

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

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

The deduction can also be issued at the end of the year. The procedure is carried out in the inspection of the Federal Tax Service at the place of residence of the employee claiming the deduction. Registration is not difficult: you need to write an application to the Federal Tax Service Inspectorate, attach documents to it that can confirm the applicant's right to a deduction, and be sure to tax return 3-NDFL .

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

Read about what other deductions, in addition to the standard ones, you can get for children.

Throughout the topic, attention should be focused on one significant nuance related to the calculation of the amount of the deduction for a disabled child. The nuance lies in the resulting alternative: should the deduction issued for such a child be added minus the standard size, or should the maximum be chosen from the two deductions. Until recently, the clarifications of the departments and the conclusion of the highest judicial instance of the Russian Federation diverged. Let's explain the current situation.

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

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

• what is the number of the child;
• whether he has a disability.

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

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

Since 2017, the department has agreed that the deduction for a disabled child and the usual child deduction should be added up (letters No. 03-04-06/15803 dated March 20, 2017, No. ). Similar position took and FTS.

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

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

Results

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

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

Last update: 01/24/2020

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

Income is understood as the entire money supply received in a year (tax period). Income may be taxed at various rates. With regard to START, those incomes that are taxed are taken into account. interest rate 13.

The law classifies deductions for children as START. The article contains information on tax deductions for children in 2019, 2020.

Who is eligible for START per child?

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

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

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

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

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

Is it possible to receive a deduction if the child is studying in a magistracy? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, the 2nd stage (magistracy) is not considered as obtaining 2 higher education, and therefore, if the child is under 24 years old, and he is studying in the magistracy, his parents are entitled to receive START. But on the condition that this education is happening for the first time.

The amount of the deduction in 2019, in 2020

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

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

• 12 000 rub. - for disabled children under 18 years of age, including for parents (adoptive parents)) a disabled child of group 1 or 2, studying full-time, not older than 24 years (code 129);
• 6000 rub. - the bottom of disabled children under 18 years of age, as well as for guardians (custodians) a disabled child of group 1 or 2, studying full-time, not older than 24 years (code 129).

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

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

When does the deduction stop?

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

• if the total income since the beginning of the year has exceeded 350,000 rubles., the deduction stops from the month in which there was an excess. Income calculation begins from January of the current year (and not from the date of birth of the child) . And even if the child was born after the maximum salary level, then this year the START will not be applied.
• if the child died- the deduction is fully submitted in the current year, but stops from January of the next year.
• if the child has reached the age of 18 this year(and does not study full-time), the deduction is presented in full in the current year. Ceased from January next year.
• e if the child has graduated V educational institution and has not yet reached the age of 24, the deduction is submitted in full in the current year.
• if the child reaches the age of 24, but continues to study (student, graduate student, intern, cadet), the deduction is made in full in the current year, ending from January of the next year.
• if the child has graduated and is over 24 years old, the taxpaying parent will no longer be entitled to the deduction from the next month in which education ends.

How is the order of children determined?

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

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

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

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

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

• First - 0 rub. (does not allow returns);
• The second - 0 rub. (in connection with death);
• Third - 3000 rubles.

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

Is there a deduction for a woman on maternity leave or childcare?

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

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

The letter of the Ministry of Finance of Russia N 03-04-06-01 / 118 says if the employee is on maternity or parental leave and goes to work. Accordingly, she begins to receive taxable income during certain months of the tax year, then, if there is an application and supporting documents, the tax deduction is due to her for each month of the year. Actually, including the months she was on maternity or parental leave.

Who provides the deduction?

START is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself determines which of the bottom will deal with this issue. You can't receive two at the same time. The employer (in the presence of supporting documents and the application of the employee) makes all the necessary calculations, pays personal income tax and reports to the tax service. You just have to keep track of whether the deduction is taken into account. And if you find errors, report them to the accounting department of the enterprise.

Thus, deductible money as such is not given separately. It simply reduces the amount of withholding tax, keeping the salary higher.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made on a monthly basis during the year, if the employee submitted a corresponding application at the time of employment or after the birth of a child. When employment has not been since the beginning of the year, then START is assigned taking into account the previously made deduction for the previous job (this requires a 2-NDFL certificate from the previous job).

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

Suppose a tax deduction for a child was not made or the accounting department made mistakes, the deductions were not taken into account in full. Then, at the end of the year, the citizen himself can apply to tax office. This does not happen often, usually the amount of the tax deduction for the child is successful, the main thing is to file an application and documents for the child on time.

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

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

After checking the documents, the IFTS (no more than 3 months) will return the overpaid tax amounts to the citizen's bank account.

Deduction mechanism and documents required for its deduction

Often people are confused about what amount is not taxed on a child when calculating salaries. The mechanism is simple: the employer is obliged to deduct the amount of the deduction from the salary. The resulting difference is multiplied by 13% - the personal income tax rate. This is how the total amount of tax is calculated.

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

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

It is enough to provide such documents to the employer 1 time. You don't have to apply every year. Only when changing jobs, it is required to submit documents and an application to a new employer with a 2NDFL certificate from a previous job. Unfortunately, it is not always possible to provide a certificate from the resources of the Federal Tax Service, since the data are obtained for a year and with a long delay (for reporting year only towards the middle of the next).

Sample application for child tax credit

Director of LLC "Vesna"
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

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

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

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

If the parents are not married (civil) or divorced

If there is no registration of marriage between parents, then the second parent can receive a deduction upon providing a document that confirms that the child is on his support:

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

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

How to get a double deduction for a child?

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

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

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

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

Double deduction for single parent

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

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

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

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

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

Deductions for self-employed and self-employed

If the entrepreneur is common system taxation, nobility pays NDFL (13%). Therefore, he has access to deductible transactions on the same terms as employed citizens.

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

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

Are tax deductions cumulative, START compatibility

START is compatible with other deductions such as professional, social and property deductions. That is, all these deductions complement each other and are summarized. However, it must be borne in mind that if the accrual of such deductions turns out to be more income, then such excess amounts are equated to zero, since the deductions are of a compensatory nature and their effect directly depends on the tax activity of the taxpayer.

START Restrictions

The deduction can be made from those incomes that the tax agent (or individual entrepreneur in the general system) declares.

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

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

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

Example of calculating the standard tax deduction for a child

example 1:

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

• the monthly taxable base will be 20,000 - 1,400 x 2 = 17,200 rubles. Personal income tax per month will be 17200 x 13% = 2236 rubles. That is, 364 rubles. is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee's salary during the year will not exceed 350,000 rubles. and the amount of the returned tax for the year will be 364 rubles. x 12 = 4368 rubles.

example 2:

• an employee has 1 child and a salary of 30,000 rubles. The standard deduction for 1 child is available until November (in December, the total amount of income will exceed 350,000), the tax is returned monthly in the amount of (30,000 - 1400) x 13% = 182 rubles.
• for the tax period (year) the amount of the returned tax will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

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