Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also provides the rights to certain categories of citizens to receive.

The categories of taxpayers who are provided with standard tax deductions as individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is preserved regardless of the provision of other standard tax deductions.

Let's look at the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation with standard tax deductions for a child (children):

This standard tax deduction is provided up to the month in which the taxpayer’s income, taxed at a rate of 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 income exceeds this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - 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 disabled person of group I or II.

Note: If spouses, in addition to a common child, have a child from early marriages, then their common child considered third.

Let us now assume that you, as a taxpayer, want to receive this tax deduction for your child(ren).

Let's consider the procedure for obtaining this tax deduction.

Note: This standard tax deduction provided to taxpayers who support a child (children).

1. You, as a taxpayer, need to write an application for a standard tax deduction for a child (children) in the name of your employer.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption 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);

A document confirming the registration of marriage between parents (passport or marriage registration certificate).

3. If you are the only parent (sole adoptive parent), you will also need to prepare an additional copy of one of the following documents certifying that you are the only parent:

Death certificate of the second parent;

Extract from the court decision recognizing the second parent as missing;

Certificate of birth of a child, drawn up from the words of the mother at her request (according to form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent is not married (passport).

4. If you are a guardian or trustee, you will also need an additional copy of one of the documents on guardianship or trusteeship of the child, namely:

Resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the specified 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;

Agreement on foster family.

5. After collecting all the documents, you need to contact your employer with an application for provision standard tax deduction per child(ren) and copies of the documents you collected.

To correctly determine the amount of the deduction, you need to line up the children according to their dates of birth. The first born child must be the oldest child, regardless of whether a deduction is provided for him or not.

Note: If you, as a taxpayer, work for several employers at the same time, you can receive a deduction from only one employer of your choice.

An example of calculating the amount of the standard child tax deduction.

In Egorova N.V. There are four children aged 16, 14, 7 and 5 years. Monthly income (wage) Egorova N.V. is 40,000 rubles. Egorova N.V. submitted a written application in the name of her 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.

As a result, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to July the employer will pay his employee Egorova N.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 Egorova N.V. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax 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 for minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the deduction amount is 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.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you have the right to receive a standard tax deduction when filing a personal income tax return with the tax authority at the end of the year at your place of residence.

In this case you need:

1. Fill out tax return(according to form 3-NDFL) at the end of the year.

2. 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.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4.* Provide the tax authority at your place of residence with a completed tax return with an application to receive standard tax deduction and copies of documents confirming your right to receive a standard tax deduction.

* If the submitted tax return calculates the amount of tax to be refunded from the budget, you need to submit an application for a tax refund to the tax authority (together with the tax return, or at the end of the cameral tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date you submit your application to the tax authority, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming your right to a standard tax deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

Standard deduction spreads on:	Deduction amount	Deduction code
parent, spouse of parent, adoptive parent		126
		127
		128
	12,000 rubles - for each child if a child under the age of 18 is a disabled child, 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	129
	IN double size for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent	134
	Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a single parent, adoptive parent	136
	Double the amount for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a single parent, adoptive parent	138
	In double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, who is a disabled person of group I or II to the only parent, adoptive parent	140
guardian, trustee, adoptive parent, spouse of the adoptive parent	1,400 rubles - for the first child	130
	1,400 rubles for the second child	131
	3,000 rubles - for the third and each subsequent child	132
	6,000 rubles - for each child if a child under the age of 18 is a disabled child, 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	133
	Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent	135
	&Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent	137
	Double the amount for the third child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent	139
	Double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II to the sole guardian, trustee, foster parent	141
The deduction is provided up to the month in which income reached RUB 350,000.

We recommend the online course " ": the training program takes into account all changes in VAT, and provides examples of filling out the declaration. Position of the RF Armed Forces(Presidium of the Supreme Court of the Russian Federation dated October 21, 2015 “Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation”):

Standard deductions for disabled children are “summed up”, for example, if the first child in the family is disabled, then the deduction amount will be 13,400 rubles. (1,400 + 12,000)

Property deductions provided by tax agents based on tax notice, are provided year to date, in which the taxpayer brought a notice to the tax agent.

Despite the fact that the position of the RF Armed Forces was expressed regarding “children’s” standard deductions, the amount of which was applied until January 1, 2016, it remains relevant in modern conditions.

The Federal Tax Service of the Russian Federation also accepted the point of view of the Supreme Court of the Russian Federation (letters of the Federal Tax Service of the Russian Federation dated December 25, 2015 No. BS-4-11/22869@, dated November 3, 2015 No. SA-4-7/19206@) and recalled previous letters in which the opposite point was expressed vision.

Example:
An employee of the organization has three children aged 10, 12 and 14 years old, the second child is disabled. Standard deductions = 1,400 (deduction code 126) + (1,400 (deduction code 127) + 12,000 (deduction code 129)) + 3,000 (deduction code 128) = 17,800 rubles.

Standard deductions for taxpayer's children

Such deductions provide:

• parent + parent's spouse;
• adoptive parent + spouse of the adoptive parent;
• the adoptive parent;
• guardian;
• to the trustee.

A double deduction is provided to the only parent, adoptive parent, foster parent, guardian, trustee.

The “doubling” of the deduction for children ceases from the month following the month of the sole parent’s marriage, and applies only to the sole parent. In addition, doubling the deduction for one taxpayer is possible if one of the parents (adoptive parent) refuses the deduction in favor of the other.

Only parents or adoptive parents have the right to refuse a deduction for children in favor of the other parent.

Conditions for one parent to waive the deduction in favor of the other:

• the child is supported by the parent;
• the parent has income taxed at a rate of 13%;
• taxable income, calculated on an accrual basis, did not exceed 350,000 rubles.

Such a refusal is accompanied by the following documents:

• an application to one tax agent to waive the deduction and an application to another tax agent to double the deduction;
• certificate in form 2-NDFL (submitted to the tax agent, who provides a double deduction monthly, up to the month in which income exceeded 350,000 rubles).

Providing tax deductions for children: practical situations

1. A marriage is registered between a husband and wife - natural and step-children are taken into account for the deduction. However, only natural or adoptive parents can refuse a deduction in favor of a spouse.
2. The parents are divorced - to provide a deduction for the father and mother, a certificate of cohabitation with the children is not needed. Only the fact of parents’ participation in the maintenance of children is confirmed (payment of alimony is an agreement, performance list and so on.).
3. The parent has been deprived of parental rights. There are two positions:

Position of the Russian Ministry of Finance:

• such “parents” have the right to claim a standard deduction (Letter of the Ministry of Finance of Russia dated 02/09/2010 No. 03-04-05/8-36),
• if one of the parents is deprived of parental rights, then the second is not provided with a double deduction (Letter of the Ministry of Finance of Russia dated October 24, 2012 No. 03-04-05/8-1215).

The second position is that of the Constitutional Court of the Russian Federation: such persons lose all rights arising from family and other legal relations, including the right to benefits established for parents. And deductions for personal income tax are, from the position of the Constitutional Court of the Russian Federation, a kind of benefit.

From what moment is the child deduction available and for how long?

The deduction is provided starting:

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

The deduction is provided:

1. Until the end of the year in which:

• the child is 18 years old or 24 years old (if still studying);
• the contract has expired (or the contract has been terminated) to transfer the child to a family for upbringing;
• the death of the child occurred.

2. Until the month in which education ceased, if the child’s education was completed before the age of 24.

3. Until the month in which taxable income exceeded 350,000 rubles.

Standard deductions for guardians and trustees

1. Such persons cannot delegate their rights to deduction to another person (husband, wife).
2. The sole guardian (trustee) has the right to a double deduction.
3. Upon marriage of the sole guardian (trustee), double deduction continues to be provided.
4. The spouse of a custodian is not entitled to the standard deduction for ward children.
5. The fact of deprivation or existence of parental rights of the children's natural parents does not affect the amount of deduction for the sole guardian (trustee).
6. The standard deduction is provided to guardians (trustees) until the ward reaches the age of 18 years.
7. No provision required additional documents for a double deduction (the type of guardianship is indicated in the Act or agreement - sole or joint).

Deductions for children: what documents confirm the taxpayer’s right:

1. Employee statement.
2. A copy of the child's birth certificate.
3. Documents confirming the right to deduction (depending on the situation):

• certificate from an educational institution;
• a copy of the medical and social examination certificate;
• a copy of the marriage certificate;
• a copy of the adoption certificate;
• a copy of the decision (resolution) establishing guardianship or trusteeship over the child;
• a copy of the agreement on the transfer of the child to be raised in a family - for adoptive parents;
• a copy of the certificate issued by the registry office about the birth of a child in form No. 25, which states that the entry about the child’s father was included in the birth certificate at the request of the mother;
• a copy of the death of the second parent or a copy of the court decision recognizing the second parent as missing;
• a copy of the passport, in which there is no registry office stamp on marriage registration on the “marital status” page.

Standard tax deduction per taxpayer

The second type of standard deduction is the taxpayer deduction. There is a peculiarity - such a deduction is provided for each month tax period.

Amounts of deductions per taxpayer

3,000 rubles:

Victims of the accident at the Chernobyl Nuclear Power Plant, at the Mayak production association, as a result of the discharge of radioactive waste into the Techa River

• Disabled people of the Second World War.
• Other categories.

500 rubles:

• Heroes of the USSR, Russian Federation, holders of the Order of Glory of three degrees.
• Participants of the Second World War, survivors of the siege of Leningrad, former prisoners of concentration camps, etc.
• Disabled people since childhood, disabled people of groups I and II.
• Persons who performed international duty in the Republic of Afghanistan and other countries where hostilities took place.
• Other categories.

Documents confirming the right to deduction for taxpayers:

1. Application for a deduction.

2. A document confirming the right to deduction, for example:

• a copy of the certificate of the participant in the liquidation of the consequences of the Chernobyl disaster (“Mayak”, etc.);
• a copy of the medical and social examination certificate;
• a copy of the ID of the Hero of the USSR, Russian Federation;
• a copy of the certificate of participant, WWII veteran, etc.;
• a copy of a combat veteran's ID, etc.

So, you have a child, or maybe even two. Did you know that you have the right to deduct your personal income tax every month? This is the standard child tax credit. It is regulated by Article 218 Tax Code RF.

It means that every month part of 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 a deduction is applied to parents, guardians, adoptive parents 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 on the child’s birth certificate, court decisions, documents from guardianship and trusteeship authorities on recognition of paternity, adoption, etc.

If you want to receive the child tax credit you are entitled to, you must also take into account the age of the children. For clarity, we present a table.

To whom?	When does it start?	When does it end?
		up to 18 years old	up to 24 years old
ParentSpouse of a parent Parent who has been deprived of parental rights, but if he pays child support	From the month the baby was born	Until the end of the year in which the child turns 18 years old	Until the child graduates from school, but not later than he turns 24 years old
Adoptive parent	From the month the child was adopted
Adoptive parents	From the month of entry into force of the document on the transfer of the child into foster care	Until the end of the year in which the child turns 18 years old, as well as in the case when the term of the agreement on the transfer of the child to be raised in a family has expired or been terminated early	Is not provided*
Trustee, guardian	From the month when guardianship came into force

* When a child turns 14 years old, guardianship ends. The guardian becomes a trustee. Guardianship ends when the child reaches adulthood or gets married.

How to calculate the tax allowance for a child in 2017?

In 2015, a tax deduction for children was provided until the month when 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 - 3,000 rubles;
• for each disabled child under 18 years of age, or full-time student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles.

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

In 2017, the threshold amount for receiving this deduction compared to 2016 did not change by this moment is 350,000 rubles.

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

These changes are also relevant for 2017.

An example of calculating START for children in 2015

In Pilkina E.V. four children aged 15, 10, 7 and 5 years. Her salary is 50,000 rubles. Pilkina E.V. submitted documents to the employer to receive 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 per month.

So, 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 E.V. Pilkina. 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 amount of 8,800 rubles.

Total personal income tax (NDFL) from Pilkina E.V. will be:

(50000 – 8800) x 13% = 5356 rub.

Thus, the salary that Pilkina E.V. will receive in fact: 50,000 – 5356 = 44,644 rubles.

If the employee had not applied for a tax deduction, then her actual income received in hand would have been:

50,000 – (50,000 x 13%) = 43,500 rub.

The difference between the presence of a deduction and its absence was 1,144 rubles per month. And considering that the deduction was assigned monthly, until May, the total amount of savings was: 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 deduction amount 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).
• For 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 deductions was 1,144 rubles.

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

Double deduction for children

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

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

Example

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

Thus, we calculate her income minus personal income tax:

50,000- (50,000 – 8800) x 13% = 44,644 rubles.

When does the transfer of deductions stop?

The deduction ends if one of the following events occurs:

• income exceeded the threshold of 350,000 rubles. - the deduction ceases from the month in which it occurred;
• if the child died - in this case, the deduction is fully submitted in the current year, but ends in 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 his studies 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 submitted 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 without regard to whether the child is included in the deduction or not.

That is, if the eldest child is, say, 26 years old, and there are three more children in the family who fall under the conditions of the standard child tax deduction, 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 conditions 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?

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

You can also receive the amount of overpaid tax from an inspection with a completed declaration and application.

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

How often are STARTs produced?

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

If you return the overpaid amount through the tax office, then once for the previous tax period. Please note that it is necessary to submit a declaration and application to the tax office no later than April 30. After approximately 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 trusteeship authority, judicial act recognizing paternity, etc.).
• If a child is aged from 18 to 24 years old and is studying full-time at a university or other educational institution, then a certificate from the university about the fact of such 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 a deduction to the other, then a corresponding application-refusal of the deduction and a certificate from the place of work about 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 deductions 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 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 established for it? What is the procedure for providing it? What changes have occurred or are planned in this order? Let's look at 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 provided to the following persons:

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

The frequency of providing this type of deduction is monthly, until the moment when total income the recipient will not exceed the level 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, the parent's spouse, the adoptive parent providing for the child are entitled to 12 thousand rubles. for each such child until he reaches the age of 18 years. A similar deduction is given until the child reaches 24 years of age if he is a disabled person of groups 1-2 and is studying full-time.
• Guardian, trustee, adoptive parent, spouse of the adoptive parent providing for the child, in exactly the same situations (up to 18 years of age in general case and up to 24 years of age for disabled people of groups 1-2 studying full-time), the deduction is due in half the amount - 6 thousand rubles.

The deduction can be issued during the year at the place of work. The basis for applying the deduction is the employee’s application. 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 child’s disability certificate, an adoption document, etc.

NOTE! A certificate establishing a child’s disability is issued on a special form according to 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 previous certificate expires, the employer should request a new one.

The deduction can be issued when the year ends. The procedure is carried out at the Federal Tax Service inspection at the place of residence of the employee applying for the deduction. Registration is not difficult: you need to write an application to the Federal Tax Service, attach documents to it that can confirm the applicant’s right to 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, besides the standard ones, you can get for children.

In this entire topic, attention should be focused on one significant nuance related to the calculation of the amount of deduction for a disabled child. The nuance lies in the resulting alternative: should the deduction issued for such a child be added to the deduction of the standard amount, or should the maximum be selected from two deductions. Until recently, the explanations of the departments and the conclusion of the highest court of the Russian Federation differed. Let us explain the current situation.

Position of the RF Armed Forces: 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 consideration by courts of cases 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 kind of child is he?
• does he have a disability?

But the most important thing that the review notes is that these circumstances should not be considered mutually exclusive or alternative. In other words, the amounts of deductions can be added up for those children who have disabilities. The amount of deduction for a child with a disability with this approach will be equal to 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 child 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 regular children’s deduction should be summed up (letters dated March 20, 2017 No. 03-04-06/15803, dated August 9, 2017 No. 03-04-05/51063, etc. ). Similar position took and the Federal Tax Service.

For 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 be issued only 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 depending on the circumstances of the child’s account, that is, it could not be added to the standard “children’s” deduction (letter of the Ministry of Finance of the Russian Federation dated March 14, 2013 No. 03-04-05/8-214, dated April 18. 2013 No. 03-04-05/13403).

Results

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

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

In the commented Letter of the Ministry of Finance of the Russian Federation dated 08/09/2017 No. 03-04-05/51063, employees of the financial department reminded how to calculate the amount of personal income tax deduction for a disabled child. In this letter, they once again point out that the amount of the deduction depends on the order of birth of the child and whether he is disabled.

The amount of deduction established by the Tax Code

The procedure for providing standard children's personal income tax deductions is established in paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. So, for each month of the tax period the following applies:

a) for the parent, spouse of the parent, adoptive parent, on whose support the child is, in the following amounts:

– 12,000 rub. – for each child if a child under the age of 18 is a disabled child, 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;

b) for a guardian, trustee, adoptive parent, spouse of an adoptive parent who is providing for the child, in the following amounts:

– 1,400 rub. – for the first child;

– 1,400 rub. – for the second child;

– 3,000 rub. – for the third and each subsequent child;

– 6,000 rub. – for each child if a child under the age of 18 is a disabled child, 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.

The tax deduction is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends) individuals who are tax residents Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which is provided for, established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (13%)) by the tax agent providing this, exceeded 350,000 rubles. Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction defined by this subclause is not applied.

Decrease tax base is made from the month of birth of the child (children) or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of the year in which the child ( children) have reached (have reached) the age reflected in paragraph. 11 pp. 4, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or from the month of death of the child (children).

Note: tax deduction is provided for the period of education of the child (children) in educational institution and/or educational institution, including academic leave issued in in the prescribed manner during the training period.

In addition, the tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

From the above provisions of tax legislation it follows that the Tax Code does not establish a rule for providing a standard deduction for personal income tax for a disabled child, namely, it is not spelled out. Is it necessary to sum up deductions depending on how the disabled child was born? This issue was often the subject of dispute between organizations and the tax department, since employees of the regulatory body believed that the provisions of the Tax Code do not provide for the summation of deductions, that is, when establishing the amount of the tax deduction for a disabled child, the order of his birth is not taken into account (Letter from the Ministry of Finance of the Russian Federation dated 02.02.2016 No. 03-04-05/4977).

Determining the amount of personal income tax deduction for a disabled child

In the commented letter, as well as in Letter dated March 20, 2017 No. 03-04-06/15803, employees of the financial department noted that the organization should determine the total amount of the standard deduction for a disabled child as follows: add up the deduction provided in connection with the order of birth of the child , and a deduction for a disabled child. Thus, for example, the total amount of deduction for a disabled child who was born first is 13,400 rubles. (12,000 + 1,400) per month.

Note: this position was expressed in paragraph 14 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Armed Forces of the Russian Federation on October 21, 2015: based on the literal content of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the total amount of the standard tax deduction is determined by two circumstances: what kind of account the child has become for the parent and whether he is considered disabled. These criteria are not specified in the law as alternatives, and therefore the amount of the deduction can be determined by adding the given amounts. Later, the regulatory authority in Letter dated November 3, 2015 No. SA-4-7/19206@ drew attention to the fact that the federal tax service sends the review for information and use in the work of territorial tax services.

We present in the table the amounts of the standard personal income tax deduction per month for a disabled child, depending on the order of his birth.

Birth order of a disabled child	Amount of deduction per month for a parent, spouse of a parent, adoptive parent	Amount of deduction per month for a guardian, trustee, adoptive parent, spouse of an adoptive parent
	RUB 13,400 (1 400 + 12 000)	7,400 rub. (1 400 + 6 000)
	RUB 13,400 (1 400 + 12 000)	7,400 rub. (1 400 + 6 000)
Third and subsequent	15,000 rub. (3 000 + 12 000)	9,000 rub. (3 000 + 6 000)

In conclusion, let us draw your attention: in the commented letter, employees of the financial department once again noted that written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees, sent to taxpayers and (or) tax agents, are of an informational and explanatory nature and do not prevent taxpayers, tax authorities and tax agents from being guided by the norms of the legislation of the Russian Federation on taxes and fees in the understanding , different from the interpretation set out in this letter.

We, in turn, recall the Letter of the Ministry of Finance of the Russian Federation dated November 7, 2013 No. 03-01-13/01/47571 “On the formation of a unified law enforcement practice,” which states that in the case when written explanations of the Ministry of Finance (recommendations, clarifications Federal Tax Service) on the application of the legislation of the Russian Federation on taxes and fees are not consistent with the decisions, resolutions, information letters of the Supreme Arbitration Court, as well as decisions, resolutions, letters of the Supreme Court of the Russian Federation, tax authorities starting from the day of full publication of the specified acts and letters of the courts on their official websites on the Internet or from the day of their official publication in the prescribed manner, when exercising their powers, they are guided by the named acts and letters of the courts. Consequently, when determining the size of the standard personal income tax deduction for a disabled child, an organization must be guided by the explanations presented in the review of the Presidium of the RF Armed Forces.