pp. 4 paragraphs 1 art. 218 Tax Code The Russian Federation gives the right to employed parents and adoptive parents to receive special tax preferences - deductions for dependent children when determining the amount of personal income tax from wages. The amount of the benefit depends on the number of children, their age and birth order. Separate benefits are provided to parents and adoptive parents of children with disabilities.

Amount of tax deduction for a child

Deductions for personal income tax in connection with the need to support children can be provided only to employed citizens who have taxable income. This category includes:

relatives mother and father;

adoptive parent;

the person who has issued guardianship;

trustee.

If the child's parents divorced, the person with whom the minor remained to live has an unconditional right to tax benefit, the second parent can take advantage of the deduction subject to payment of alimony (on their own or through the employer under a writ of execution). The new spouse of the parent with whom the child remained after the divorce can also receive a tax deduction for children.

For example, citizens Ivanova A.N. and Ivanova G.N. in 2012 a son was born. In 2014, the parents divorced, the father pays monthly alimony, in 2017 Ivanova A.N. married A.P. Petrov Standard tax deduction The following can be issued for a child:

Ivanova A.N., who has a dependent minor son;

Ivanov G.N., who participates in the material support of the child by paying alimony;

Petrov A.P., who lives together with his wife and her child and runs a joint household with them.

If Ivanov G.N. (the child’s natural father) marries, his new wife will not have the right to a tax deduction for her husband’s son, since the child does not live with her and is not dependent on her (no alimony is paid from her income, only from her husband’s earnings).

What is the amount of tax deduction for a child:

1400 rub. – if we are talking about the first or second child;

3,000 rubles when a deduction is claimed for the third child in the family (and for each subsequent one);

12,000 rub. in relation to children with disabilities (for natural parents and adoptive parents);

6000 rub. for each child with a disability (if the applicant is a guardian, trustee or adoptive parents).

The standard child tax deduction in 2019 can be obtained if several conditions are met:

The child is dependent on the parents.

The child’s age is less than 18 years, but if we are talking about children undergoing full-time study, or having the status of a graduate student, intern, resident, then the age limit increases to 24 years.

For disabled children, the benefit is valid until they reach the age of majority; for disabled students, the increased amount of the deduction is valid until they are 24 years old, if disability group 1 or 2 is documented.

The amount of the 2019 child tax credit can be doubled if the benefit is claimed by a single parent (both natural and adopted). A parent is considered a single parent if the second parent is not indicated on the birth certificate, or if he is missing or deceased. The norm is also relevant for the sole guardian, trustee. If such a parent (guardian, custodian) gets married, the right to double the benefit is lost from the month following the month of marriage. A double amount of the deduction can also be provided if the second parent refuses to receive the deduction (for this purpose, a corresponding application is drawn up).

The limit on the tax deduction for children is RUB 350,000. If during the year the parent's total income exceeds this amount, the deduction is terminated. The renewal of the right to the benefit will occur at the beginning of the new calendar year.

How to get a child tax credit

The deduction can be issued at the place of work or through the Federal Tax Service. In the first case, it is necessary to contact the employer in the current year with a written application to apply the deduction. The application can be submitted in any form; a sample can be viewed. Documents certifying the right to preferential income taxation are attached to the application.

When applying for a deduction through the Federal Tax Service, it is necessary to declare income by submitting form 3-NDFL; simultaneously with the declaration, an application and supporting documentation, a 2-NDFL certificate of earnings for the year, are submitted.

Standard tax personal income tax deduction for children it is also provided for those born in the current tax period. For example, if a child was born on November 14, 2018, the deduction for him can be claimed by the parents from November 1, 2018, that is, from the beginning of the month in which the child was born. A similar rule is used in the situation with the adoption of children, registration of guardianship (trusteeship) - the benefit is provided from the month of entry into force of the agreement on the transfer of a minor to a family for upbringing.

The deduction is valid until the end of the year in which the child reaches 18 years of age, the student child reaches 24 years of age, or in which the agreement on transferring the child to a family for upbringing ends. If the child's education ends before he or she turns 24, the deduction will cease to apply from the date of graduation.

Child tax credit - up to what amount of income is it available? The limit is the same for all applicants; its size will not change for 2019. The taxable income limit is 350,000 rubles, but if the deduction is claimed for an adult full-time student, you must focus not only on the total amount of earnings, but also on the date of termination of education. For example, a certificate from an educational institution indicates that the child’s education ends on July 1, 2018, and the parent’s income by this date was only 250,000 rubles. The right to benefits in this case is lost from July due to the completion of studies.

Child tax deduction in 2019: how to determine the amount of the benefit

The essence of the tax deduction is to reduce taxable income, that is, earnings before calculating personal income tax are adjusted by the amount of the child benefit, and the tax is calculated from the remaining amount of income. It is important to correctly determine the amount of the child tax deduction (in 2019, the calculation rules remain the same). Let's look at a few examples.

Example 1

The family has three minor children. The deduction amount will be 5800 rubles. (1400 for the first + 1400 for the second + 3000 for the third). This means that tax will not be withheld from the amount of 5800 rubles, i.e. the parent will receive an income of 754 rubles. more (5800 x 13%).

Example 2

The family has three children – born 1999, born 2012. and born 2016 After graduating from school, the eldest child entered a university as a correspondence student. An adult part-time student is not entitled to a deduction, which means that the benefit applies only to the two youngest children. What tax deduction for children can be claimed by a parent: 1,400 rubles. for a child born in 2012 + 3000 rub. for a child born in 2016, since he is the third child in the family in order of birth. The total deduction will be 4,400 rubles, and the income will be 572 rubles more.

Example 3

In 2019, the employer provided a tax deduction to parents of children:

Born 1999 – the child continues full-time education, which is confirmed by the original certificate from the educational institution;

born 2000 – the child has reached adulthood, but does not continue his studies;

Born 2005 – the child has a disability confirmed by a certificate;

Born 2007 – the child has been assigned the status of a disabled person;

What amount should a tax deduction for children be provided - sample calculation:

1400 rub. for a child born in 1999 + 0 rub. for a child born in 2000 (there is no benefit, since the child is an adult and does not study full-time anywhere, but he participates in determining the order of birth) + 12,000 rubles. for a disabled child born in 2005 + 12,000 rub. for a child born in 2007 + 3000 rub. for a child born in 2010 The total non-taxable amount of income will be 28,400 rubles, i.e. income will be 3692 rubles more. (28400 x 13%).

Example 4

How should a tax deduction for a child be provided in 2019 if the family has a child born in 2001, and a second baby was born in March 2019:

the eldest child turns 18 in 2019, but the norms of the Tax Code of the Russian Federation allow the benefit to be applied until the end of the year in which the child reached adulthood (provided that the income limit is not exceeded);

for a newborn, the benefit can be issued from March 2019;

the deduction in the period from January to February will be equal to 1,400 rubles, and in the period from March to December 2019, the monthly benefit will be 2,800 rubles. (1400 + 1400). From 2020, the deduction will be provided only for the youngest child in the amount of 1,400 rubles.

Example 5

Mom is the only parent of two disabled children, which is documented. The tax deduction for a disabled child in this situation should be doubled - the monthly benefit will be equal to the amount of 48,000 rubles. ((12,000 + 12,000) x 2).

Last update: 01/24/2020

A standard tax deduction (also ST) is the subtraction of a specific amount from a 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 during the year (tax period). Income may be taxed at different rates. As for START, the calculation takes into account those incomes that are taxed interest rate 13.

The law classifies deductions for children as special income tax. The article contains information about tax deductions for children in 2019 and 2020.

Who is eligible for START for a child?

According to paragraphs. 4 paragraphs 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 trusteeship authorities, court decisions on recognition of paternity, etc.

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

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

Is it possible to receive a deduction if a child is studying for a master's degree? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, level 2 (master's degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying for a master's degree, his parents have the right to receive START. But provided that this education occurs for the first time.

Amount of deduction in 2019, in 2020

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

• 1400 RUR/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, a full-time student no older than 24 years old (code 129);
• 6000 rub. - disabled children under 18 years of age, as well as for guardians (trustees) a disabled child of group 1 or 2, studying full-time and no older than 24 years old (code 129).

Amounts for disabled children are added up, that is, the standard deduction for a child (depending on his priority in the family) is summed up with the deduction for a disabled child. This is the position of both the tax authorities and the Ministry of Finance (letter dated 08/09/2017 No. 03-04-05/51063), and 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 total income since the beginning of the year exceeded 350,000 rubles., the deduction stops from the month in which the excess occurred. Income counting 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 START will no longer be applied this year.
• if the child died- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child turns 18 this year(and is not a full-time student), the deduction is fully submitted in the current year. Ends from January next year.
• e if the child has completed his studies V educational institution and has not yet reached 24 years of age, the deduction is fully submitted in the current year.
• if the child reaches the age of 24 years, but continues to study (student, graduate student, intern, cadet), the deduction is due in full in the current year, ending in January of the next year.
• if the child has completed his studies and is over 24 years old, the taxpayer parent loses the right to deduction from the next month in which education ceases.

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 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, there are 4 children in the family: 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 available for him, since he is 25 years old and not studying at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• Fourth - 3000 rub.

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

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

• First - 0 rub. (does not allow returns);
• Second - 0 rub. (due to 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 placed in one deduction position (for example, a family has a first child, then twins were born, Accordingly, the deduction can be applied for on the basis of 1, 2 and 3 children, and not 1 child and two second children).

Is a deduction provided to a woman on maternity leave or child care?

• If in tax year If a woman had payroll (or other income subject to personal income tax) and then went on maternity leave, a deduction is provided for each month until the end of the year. Provided that the maximum amount for 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 for personal income tax is not calculated and there is nothing to apply the deduction to.

According to 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 the employer did not pay income in certain months of the year, subject to personal income tax (and otherwise 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.

Letter of the Ministry of Finance of Russia N 03-04-06-01/118 says if an employee is on maternity or child care leave and goes to work. Accordingly, she begins to receive taxable income during individual months of the tax year, then, if she has an application and supporting documents, she is entitled to a tax deduction for each month of the year. Actually, including the months when she was on maternity or child care leave.

Who provides the deduction?

SNV is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself decides which one will deal with this issue. You cannot receive from two people at the same time. The employer (subject to the availability of supporting documents and the employee’s application) makes all the necessary calculations, carries out personal income tax payment and reports to the tax service. All you have to do is monitor whether the deduction has been taken into account. And if errors are identified, report them to the company’s accounting department.

Thus, deductible money as such is not given separately in person. It simply reduces the withholding tax, keeping your paycheck higher.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made monthly throughout the year if the employee submitted a corresponding application when hired or after the birth of a child. When the employment was not from the beginning of the year, the ST 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 personal income tax amounts through the tax office

Let’s say that a tax deduction for a child was not made or the accounting department made mistakes and 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 tax deduction for the child is successful, the main thing is to submit the application and documents for the child to the personnel on time.

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

• corrective declaration 3-NDFL at any time next year (not necessarily before April 30);
• certificate in form 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 Federal Tax Service 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 Federal Tax Service (no more than 3 months) will return the overpaid tax amounts to the citizen’s bank account.

The deduction mechanism and documents required to obtain the deduction

People are often confused about what amount is not subject to child tax when calculating wages. The mechanism is simple: the employer is obliged to subtract the deduction amount from the salary amount. The resulting difference is multiplied by 13% - the personal income tax rate. This is how the final tax amount 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 HR department;
• a copy of the passport with a mark of registered marriage or a marriage certificate (for married parents);
• documents for children (birth certificate, act of the guardianship and trusteeship authority, judicial act recognizing paternity, etc.);
• if the child is aged from 18 to 24 years and is studying at a university or other educational institution full-time, then a certificate from the university confirming the fact of study;
• 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 once. You do not need to write an application every year. Only when changing jobs is it necessary to submit documents and an application to the new employer with a 2NDFL certificate from the previous job. Unfortunately, it is not always possible to provide a certificate from the resources of the Federal Tax Service, since the data is obtained for a year and with a long delay (for reporting year only by the middle of the next one).

Sample application for child tax deduction

To the director of Vesna LLC
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

Please provide me with a standard tax deduction for each month from January 1, 2019 tax period according to 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 documents submitted for deduction and is it possible to recalculate the tax base?

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

If the parents are not married (common law) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction by providing a document that confirms that the child is supported by him:

• a copy of the court decision indicating with whom the child lives
• certificate of registration (registration of the child) at the parent’s place of residence
• parental agreement (notarial) on the payment of alimony
• notarial 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; to do this, it is enough to provide an application for the refusal of the other parent to provide such a deduction. Every month, the refusing parent provides a 2-NDFL income certificate. A prerequisite for such a transfer of the right to deduction is the presence of income subject to personal income tax. An unemployed person, for example, cannot transfer his deduction rights to his spouse.

also in double size A single mother is entitled to a deduction. 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
• application for 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, applies up to a certain total annual income. Namely, until the month when wages from the beginning of the year reached 350 thousand rubles.

Double deduction for single parent

There is no definition of “sole parent” in the legislation of the Russian Federation. But the Ministry of Finance explains 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 declaring that the parent is missing;
• birth certificate indicating one parent;
• death certificate of one of the parents;
• a certificate from the registry office (form 25), confirming that the second parent is recorded on the birth certificate according to the mother.

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

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

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia N 03-04-05/8-1331);
• doesn't work because is on maternity leave (Letter of the Ministry of Finance of Russia N 03-04-05/8-997);
• on parental leave for a child up to 1.5 years (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 individual entrepreneurs and self-employed

If the entrepreneur is common system taxation, the nobility pays NFDL (13%). Therefore, deduction transactions are available to him on the same conditions as employed citizens.

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

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

Are tax deductions summable and START compatibility?

START is compatible with other deductions, such as professional, social and property. That is, all these deductions complement each other and are summed up. However, you need to keep in mind that if the accrual of such deductions turns out to be more than income, then such excess amounts are equal to zero, since deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.

START Limitations

A deduction can be made from the income declared by the tax agent (or individual entrepreneur on the general system).

And the employer, as a tax agent, can only declare the wages of its employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2020), then he will not be able to receive the standard child tax deduction for 2020, even if he had other sources of income (for example, rent for an apartment that the citizen rents out). ), 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, up to what amount of deductions for children are possible? This has already been mentioned - 350,000 rubles. For example, if an employee received a cumulative salary from January to September (excluding taxes and deductions) in the amount of 350,000 rubles, then from October to December of this year the START is not applied. 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 “retroactively”, for example, if the parents did not use 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 submitting an application 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 return to the tax office. But no more than for the previous three years.

Example of calculating the standard child tax deduction

example 1:

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

• the monthly tax base will be 20,000 - 1400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this 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 tax returned for the year will be 364 rubles. x 12 = 4368 rub.

example 2:

• the 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 income will exceed 350,000); the tax is returned monthly in the amount of (30,000 - 1,400) x 13% = 182 rubles.
• for the tax period (year), the amount of tax refunded will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days.

30.01.2017

We'll tell you what deductions are available to working parents, how to get them and how much you can expect.

The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of your legally earned money, which goes towards paying personal income tax. MoneyMan told us what rules apply for the “children’s” deduction.

Conditions for granting deductions

Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time master's student. Svetlana’s employer withholds 13% personal income tax from her salary, which amounts to 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.

In what cases can you get a deduction?

Deductions for children belong to the standard category and are regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, trustees and adoptive parents who have one or more children in their care or custody have the right to receive them.

A deduction is assigned if the child is under 18 years of age or if he is a full-time student. In this case, a deduction is also due for those months when students had an academic leave.

Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.

Deduction amount

The following deduction amounts are established:

1,400 rub. - for 1 child;
1,400 rub. - for the 2nd child;
3,000 rub. - for the 3rd and subsequent children.

Also for every disabled child up to 18 years of age or a disabled student of group I or II of full-time education up to 24 years of age provided deduction in the amount:

12,000 rub. - for parents and adoptive parents;
6,000 rub. - for guardians, trustees and adoptive parents.

Family Svetlana has three children:

The first child is Sergei (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for whom a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.

In total, the monthly deduction for her will be 5,800 rub. (1,400 rub. + 1,400 rub. + 3,000 rub.). Taking this into account, Svetlana’s tax base (that is, the amount of wages on which the 13% tax will be calculated) will be equal to 34,200 rubles. ( 40,000 rub. – 5,800 rub.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( RUB 34,200 × 13%). As a result, the Family will receive RUB 35,554. (40,000 rub. – 4,446 rub.).

Without deductions, the tax base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (RUB 40,000 × 13%). In this case, the amount in hand that Svetlana receives is equal to RUB 34,800(40,000 rubles – 5,200 rubles).
Tax deductions allow Svetlana to save money 754 rub. (RUB 35,554 – 34,800 rub.) per month.

Income limit

The deduction is given until total income taxpayer from the beginning of the year will not reach the level of RUB 350,000. In the month when taxable income, calculated on an accrual basis, exceeds the established limit, the deduction ceases to be provided. And then until the end of the year the citizen will not have the right to use it, but next year this right will be activated again.

Let’s assume that from January 2016, Family receives “children’s” deductions. Since her monthly income is 40,000 rubles, then they will be provided to her only until August inclusive, because in September her total income will be 360 ​​thousand rubles, which is more than the established limit. It turns out that in a year, thanks to deductions, Svetlana will save 6,032 rub. (8 months × 754 rub.).

Restrictions related to children

The deduction is provided until the end of the year and ends in January of the following year if:

The child died;
the child has turned 18 and is not a full-time student;
a child in full-time education is 24 years old;
the agreement on the transfer of a child to a family for upbringing is terminated.

For example, the only son of a citizen turned 18 in April 2016. The son decided not to waste time studying and immediately went to work. Then his father will receive a deduction of 1,400 rubles for all remaining months of 2016, even though his son has already reached 18 years of age. The citizen will lose the right to deduction from January 2017.

Double deduction amount

Each parent is entitled to a deduction, even if they are divorced, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.

The family and her husband discussed and decided that it was better for Svetlana to receive both deductions, after which the husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11,600 rub. (5,800 rub. × 2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40,000 rub. – 11,600 rub.), and amounts to RUB 3,692 With double deductions in hand, the Family will receive RUB 36,308 (40,000 rub. — 3,692 rub.) .

The state also provides a double deduction to the only natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be given the normal “single” deduction.

How to get a deduction for children

Svetlana Semeynaya has calculated her deduction amount, but in order to receive it, she must contact her employer.
To do this, she will need the following documents:

Application for a deduction;
birth certificate of each child;
a certificate from the educational institution stating that the child is studying full-time. It is useful when the deduction is issued for a child over 18 years of age;
Form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.

Everything else necessary actions the employer will fulfill it independently, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Please note that you can submit an application in the same month when the newborn was born.

If during the tax period deductions were not received in full or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting the tax office after the current tax period.
Here is a package of documents that will come in handy:

Declarations in form 3-NDFL;
2-NDFL certificates;
birth certificates;
certificates from the educational institution;
applications for the provision standard deduction;
applications for a refund of overpaid tax.

You can send them by mail or personally submit them to tax authority, who will conduct an inspection (it can take up to 3 months) and issue a verdict on granting a deduction. Then, within 10 days, the taxpayer is notified of the decision. If a tax refund application is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account specified in it.

In Russia, individuals are required to pay taxes on their income (personal income tax) - the state withholds 13% from the salary of each employed person, which is done automatically by the organization’s accounting department. Since 2000, citizens have been provided with a tax deduction for children, called the standard one, the essence of which is to reduce income tax. Read more about this type of deduction in our article.

Child tax deduction: how is it regulated?

The provisions on this aspect, specified in the second part of the Tax Code (FZ-117, Article 218), state that working parents with one or more dependents can receive a salary that is not fully taxed:

A - B = C*13%, where A is the officially established salary amount, B is the deduction provided, C*13% is the state duty.

The greater the number of dependent children, the smaller the tax base, which means the monthly income is higher than usual. But this benefit program has restrictions on the age of children.

Article 218. Standard tax deductions (Federal Law No. 117)

Table 1. Who does the deduction apply to?

The government takes into account the interests of all categories of working parents, therefore it extends the tax deduction to children of all social statuses: natural, adopted, foster, warded and under guardianship. But only for natural and adopted children, each parent can obtain approval for a monthly refund; in other cases, the right is given to only one taxpayer in the family.

If for some reason the child is in another country (lives, studies, etc.), then the law does not lose force: parents living and working in Russia continue to benefit from a refund. But the documents are generated in the dependent’s country of residence.

Important! If a student takes academic leave for a certain period, then parents still do not lose tax benefits during it.

Refunds in 2019: amount

Since 2016, the amount of the standard deduction has not changed and in 2019 it has the same values.

Table 2. Number of children in the family and stipulated payments on them

Further calculations for the fifth, sixth (etc.) child do not change.

Families with a disabled child of any group receive a refund of taxes paid until the child reaches adulthood. Only those whose children belong to the first two disability groups and are trained under the same conditions as ordinary children can count on further deductions (up to 24 years of age).

Table 3. Refund amounts due for a disabled child

2019 income limit for deduction

For tax deduction, there is a maximum amount of earnings in one reporting period, upon reaching which the child tax deduction is no longer provided to the employee. In 2019, this limit is 350,000 rubles (before 2016 it was 70,000 rubles less). This means that if an employee’s salary reaches this value from the beginning of the reporting period in any month, then he loses the right to a tax deduction until the next reporting period. These do not include income of tax residents received in the form of dividends with equity participation.

Double deduction: possibility of receiving

Law No. 117 draws attention to the possibility of receiving a double deduction.

Calculation of tax deductions using examples

Example 1. One child living with two parents

The father's monthly income excluding taxation is 30,000 rubles, and the mother's is 25,000 rubles. Each of them wrote an application to use the standard tax deduction. Without taking into account deductions, their final income will be:

1. 30000*13%=3900 (tax), therefore, 30000-3900=26100 rubles - father’s salary
2. 25000*13%=3250 (tax), therefore, 25000-3250 = 21750 rubles - mother’s salary.

When using the standard deduction:

1. 30000-1400 = 28600 is the amount that will be taxed, i.e. 28600*13%=3718, in total 30000-3718=26828 rubles - father’s salary.
2. 25000-1400 = 23600, which means 23600*13% = 3068, and 25000-3068 = 21932 is the mother’s salary.

Example 2. Two children living with one parent (legal representative)

If, for example, a widowed mother is raising two children, then she will receive a double refund. Let’s say the mother’s salary is 40,000 rubles. Without deduction, her salary will be: 40000 * 13% = 5200, i.e. 40000-5200 = 34800 rubles.

Taking into account the benefits, the income will change as follows: 40000-1400-1400 = 37200, but since the deduction doubles, we will once again subtract the required amounts from this amount: 37200-2800 = 34400, and tax will be levied on this amount: 34400 * 13% = 4472, salary will ultimately be 40000-4472 = 35528 rubles.

Example 3. Two parents raising 3 children.

Both spouses work and officially receive 50,000 rubles each, and each of them decided to exercise their right to a deduction.

If the refund were not applied, then their income would be: 50,000 * 13% = 6,500 and 50,000-6,500 = 43,500 rubles. Taking into account the tax deduction, we determine the required salary: 50000-1400-1400-3000 = 44200, which means that the tax will be 44200 * 13% = 5746 rubles, and the salary 50000-5746 = 44254 rubles for each.

If the father refuses a tax deduction in favor of the mother, his salary will be 43,500, while hers will be: 50,000-(1400+1400+3000)-(1400+1400+3000)=38400, which means 38400*13% = 4992 and 50000-4992=45008 rubles - salary of a parent with many children, using a double tax deduction for children.

Example 4. An adopted child with a disability and a natural child in a complete family

If only the father works and receives 30,000 rubles, while the mother is unemployed, then double deduction he won't be able to use it. To calculate salary, it is taken into account that the child is disabled and has adopted status.

The father’s salary will then be: 30000-1400-12000=16600, i.e. 16600*13%=2158, and 30000-2158=27842 - the adoptive parent’s salary.

If the mother starts working officially, but decides not to use the deduction in favor of her husband, then his salary will be: 30000-(1400+12000)-(1400+12000)=3200, tax 3200*13% = 416, which means 30000- 416=29584 rubles salary for a foster parent who enjoys a double deduction and has two children, one of whom is disabled.

Example 5. One guardian raising a disabled child

If the guardian’s salary is 30,000 rubles without taking into account deductions, with taxation it will be 26,100 rubles. Since a disabled person is under guardianship in a single-parent family, when calculating an employee’s salary, the established amount of the refund is doubled: 30000-6000-6000=18000, 18000*13%=2340, 30000-2340=27660 - the amount of income from the salary .

When determining the size tax base Under personal income tax, employees have the right to receive so-called “children’s” standard tax deductions. Their use is limited by a number of conditions. In addition, depending on the category of persons who support children, the documents submitted may vary. Read about all the nuances of “children’s” deductions in the article.

Tax deductions for children are established in subsection. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. We are talking here about the following persons who support the child (paragraph 1, subparagraph 4, paragraph 14, article 218 of the Tax Code of the Russian Federation):

• parents and spouses of parents,
• adoptive parents,
• guardians and trustees,
• adoptive parents and spouses of adoptive parents.

For your information

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The Ministry of Finance of the Russian Federation, in letter dated 04/03/2012 No. 03-04-06/8-96, recalled that the legislation allows for the provision of a standard tax deduction to both parents of the child and the mother’s spouse (father’s wife), who are supporting the child. For example, a child from his first marriage lives with his mother and her husband, while the child’s father pays alimony. In this case, the deduction is due to both the child’s parents and the mother’s spouse.

The tax deduction for each month of the tax period is (paragraph 8-11, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

• 1400 rubles for the first child,
• 1400 rubles for the second child,
• 3000 rubles for the third and each subsequent child,
• 3000 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 groups I or II.

This deduction is made for each child (paragraph 12, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

• under the age of 18,
• full-time student, graduate student, resident, intern, student, cadet under the age of 24 years.

Please note that this standard lists categories of students studying full-time only (letter of the Ministry of Finance of the Russian Federation dated December 16, 2011 No. 03-04-05/8-1051). At the same time, the legislation does not contain restrictions depending on the state in which the child receives education (letter of the Ministry of Finance of the Russian Federation dated April 15, 2011 No. 03-04-05/5-263).

Also, deductions for children are limited to the maximum income of an individual of 280,000 rubles, calculated on an accrual basis from the beginning of the year by the tax agent providing this deduction. We are talking here about income taxed at a rate of 13% (paragraph 17, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

For your information

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The legislation establishes a ban on the transfer of unused amounts of standard deductions from one tax period to another (clause 3 of Article 210 of the Tax Code of the Russian Federation). At the same time, there are no restrictions on the transfer of deductions within one calendar year, so they can be provided for each month, including those in which there was no income. This conclusion is confirmed by the following letters from the Ministry of Finance of the Russian Federation: dated 03/27/2012 No. 03-04-06/8-80, dated 02/03/2012 No. 03-04-06/8-20, dated 01/19/2012 No. 03-04-05/8 -36.

Documents for deduction

Standard tax deductions are provided to the employee by one of the tax agents who are the source of payment of income, at the choice of an individual (clause 3 of Article 218 of the Tax Code of the Russian Federation). The “children’s” deduction is calculated on the basis of a written application from the employee and documents confirming the right to it (paragraph 14, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

This application must be completed once. Re-filing will be required only if the taxpayer’s right to receive a deduction has changed (letter of the Ministry of Finance of the Russian Federation dated 08.08.2011 No. 03-04-05/1-551).

Example 1

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Documents confirming the right to a tax deduction, in particular, may be (letter of the Ministry of Finance of the Russian Federation dated December 1, 2011 No. 03-04-05/8-979):

• a copy of the child's birth certificate;
• a copy of the passport (with a note on marriage registration) or a copy of the marriage registration certificate;
• certificate from the housing and communal services about the joint residence of the child with the parent.

For a child (aged 18 years or older) who is a full-time student, a certificate from the educational institution must be submitted. It must be presented to the employer annually, because... The standard tax deduction depends on the fact of training.

If an employee plans to receive a deduction for a third child, then he should present copies of the birth certificates of the older children (letter of the Ministry of Finance of the Russian Federation dated February 10, 2012 No. 03-04-05/8-166).

Often the child actually lives with his parents, but is registered at the place of residence of one of them. The Ministry of Finance of the Russian Federation in a letter dated 04/02/2012 No. 03-04-05/8-401 said that in this case both parents have the right to receive a deduction.

If the marriage between the parents who support the child is not registered, then the child’s father should present a certificate of paternity and a written statement from the child’s mother that the father actually lives with the child or is involved in providing for him. This conclusion is contained in the letter of the Ministry of Finance of the Russian Federation dated April 15, 2011 No. 03-04-06/7-95.

In turn, the right of a divorced parent to receive a deduction is evidenced by the fact of payment of alimony or the presence of documents confirming expenses for children paid in accordance with the agreement (letter of the Ministry of Finance of the Russian Federation dated March 23, 2012 No. 03-04-05/8-361). The employee should be provided performance list(court ruling) on ​​the collection of alimony or a notarized agreement on the payment of alimony, as well as documents confirming their payment (letter of the Ministry of Finance of the Russian Federation dated May 30, 2011 No. 03-04-06/1-125).

For your information

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The Ministry of Finance of the Russian Federation, in a letter dated May 21, 2009 No. 03-04-06-01/117, said that non-payment of alimony means that the child is not supported by the parent. And the mere fact of paying them does not mean that the parent is providing for the child. For example, if the amount of alimony is insignificant.

As we have already said, spouses of parents also have the right to a “children’s” deduction. In this case, the fact that the spouse and children live together is confirmed by a certificate from their place of residence or established in court (letters from the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-96 and dated 04/02/2012 No. 03-04-05/ 8-402). Financiers, in a letter dated February 21, 2012 No. 03-04-05/8-209, said that a parent’s statement about the spouse’s participation in providing for this child should also be presented.

Please note that for individuals whose child is outside Russian Federation, the “children’s” deduction is provided on the basis of documents certified by the competent authorities of the state in which the child lives (paragraph 15, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

It may also happen that the employee has the right to a “children’s” deduction and has been working for a tax agent since the beginning of the year, but submitted an application and relevant documents to receive it only in the middle of the year. The Ministry of Finance of the Russian Federation, in a letter dated April 18, 2012 No. 03-04-06/8-118, said that in this case the employer has the right to provide such an employee with a standard deduction from the beginning of the year.

By the way, if an employee came to you in the middle of the year, then he could have already applied standard tax deductions at his previous place of work. At the same time, according to clause 3 of Art. 218 of the Tax Code of the Russian Federation, deductions are calculated taking into account income received from the beginning of the tax period from another employer. Therefore, the employee will have to present a certificate in form 2-NDFL from the previous employer. Persons who have entered into a contract for the first time can do without certificates. employment contract or have not worked and received no income for a long time. This fact is confirmed by work books and written explanatory notes (letter of the Federal Tax Service of the Russian Federation dated July 30, 2009 No. 3-5-04/1133@).

Period of application of the deduction

The tax base is reduced from the month of birth of the child (adoption, establishment of guardianship (trusteeship), from the month of entry into force of the agreement on the transfer of the child for upbringing) (paragraph 19, sub-clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The deduction is applied until the end of the year in which the child reaches the appropriate age (18 years old, for students - 24 years old), or the agreement on the transfer of the child to be raised in a family has expired, or in the event of the death of the child (paragraph 19 subparagraph 4 p 1 Article 218 of the Tax Code of the Russian Federation).

Example 2

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Let’s consider when an employee’s right to use the “children’s” standard tax deduction ends, provided that the employee’s child turned 18 years old in March 2012 and said child is not studying anywhere.

In this case, the “children’s” deduction is provided to the employee during 2012 until his income exceeds 280,000 rubles.

Also, a tax deduction is provided for the period of study of a child in an educational institution or educational institution, including academic leave issued in in the prescribed manner during the training period (paragraph 19, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). In this case, the individual loses the right to receive a “children’s” deduction from the month following the month of graduation.

Example 3

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Let’s consider when an employee’s right to use the “children’s” standard tax deduction ends, provided that the employee’s child turned 21 years old in April 2012, and in June 2012 he graduated from a technological college as a full-time student.

Since the child graduated from college in June 2012, the employee is no longer entitled to the standard tax deduction beginning in July 2012.

When applying the “children’s” deduction, do not forget about the income limit. Starting from the month in which income (taxed at a rate of 13%) exceeded 280,000 rubles, this deduction is not applied (paragraph 18, subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Determining the number of children

At the end of last year, a personal deduction was introduced for the third and each subsequent child. In this regard, questions began to arise about which children were included in the calculation and in what order they should be counted.

Officials explained that the order of children is determined in chronological order by date of birth, regardless of their age. So the first child is the oldest child, regardless of whether a deduction is provided for him or not. This conclusion was made in letters of the Federal Tax Service of the Russian Federation dated January 24, 2012 No. ED-4-3/991@ and dated January 23, 2012 No. ED-4-3/781@ and the Ministry of Finance of Russia dated February 10, 2012 No. 03-04-05/8- 146, dated 02/10/2012 No. 03-04-06/8-32, dated 01/11/2012 No. 03-04-06/8-2, dated 12/27/2011 No. 03-04-06/8-361, dated 12/23. 2011 No. 03-04-08/8-230, dated December 22, 2011 No. 03-04-05/8-1092, dated December 16, 2011 No. 03-04-05/8-1051, dated December 8, 2011 No. 03-04 -05/8-1014. Moreover, in this calculation, not only natural children are taken into account, but also wards (letter of the Ministry of Finance of the Russian Federation dated 04/03/2012 No. 03-04-06/8-96).

Example 4

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Let's consider the procedure for providing deductions to a taxpayer, provided that he has four children aged 28, 14, 11 and 7 years.

• for the 1st child (28 years old) no deduction is provided;
• for the 2nd child (14 years old) - 1400 rubles;
• for the 3rd child (11 years old) - 3000 rubles;
• for the 4th child (7 years old) - 3000 rubles.

Even those who died at the time of providing the deduction for their brothers or sisters participate in the counting of children (letters of the Ministry of Finance of the Russian Federation dated 02/10/2012 No. 03-04-05/8-165, dated 01/19/2012 No. 03-04-06/8-10, dated 12/29/2011 No. 03-04-05/8-1124).

Example 5

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Let's consider the amount of the standard deduction due to a taxpayer, provided that he has three children: a twenty-year-old son (working), a son (died in 2001 at the age of two), and a five-year-old daughter.

This taxpayer has the right to receive a standard tax deduction for a third child in the amount of 3,000 rubles.

In accordance with paragraph. 1 sub. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the tax deduction for each month of the tax period applies, in particular, to the spouse of the parent. One of the conditions under which the right to take advantage of the deduction is granted is the fact that the child is in their care (letters from the Ministry of Finance of Russia dated March 27, 2012 No. 03-04-05/8-392 and dated February 13, 2012 No. 03-04-05/8- 169). In this case, the total number of children is taken into account, including the spouse’s children from other marriages. The order of children is also determined in chronological order by date of birth (letter of the Ministry of Finance of Russia dated April 10, 2012 No. 03-04-05/8-469).

Example 6

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Let’s consider the procedure for providing “children’s” deductions to the husband’s wife, provided that:

• they got married in 2005;
• the spouse has two children from his first marriage (15 years old and 12 years old), who currently live with him and his second wife. The husband's ex-wife pays alimony for these children;
• in 2010 they had a child common child.

In this case, when determining the order of children, the spouse’s two children from his first marriage are also taken into account. Therefore, the procedure for providing deductions to the husband’s wife will be as follows:

• for the 1st child (15 years old) of the spouse - 1400 rubles;
• for the 2nd child (12 years old) of the spouse - 1400 rubles;
• for the 3rd common child - 3000 rubles.

If the child is disabled

The tax deduction for each month of the tax period is 3,000 rubles. for each (paragraph 11, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

• a disabled child under 18 years of age;
• full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of groups I or II.

The Ministry of Finance of the Russian Federation, in letter dated 04/03/2012 No. 03-04-06/5-94, explained the amount of deduction for a disabled child who is the third child in the family. Officials said tax deductions for a third child and a disabled child are not combined. So the tax deduction for a disabled child is 3,000 rubles. regardless of what account it is (letters of the Ministry of Finance of the Russian Federation dated 02.21.2012 No. 03-04-05/8-210, dated 02.14.2012 No. 03-04-05/8-178, dated 02.10.2012 No. 03 -04-06/8-33).

Example 7

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Let's consider the procedure for providing deductions to a taxpayer, provided that he has two children: aged 17 years (disabled) and 10 years old.

Procedure for providing deductions:

1. for 1 disabled child (17 years old) - 3000 rubles;
2. for the 2nd child (10 years old) - 1400 rubles.

Representatives of the financial department, in a letter dated December 21, 2011 No. 03-04-05/8-1075, explained in what order twin children should be counted. The answer to this question becomes especially important if one of these children is a disabled child. Officials said that the taxpayer has the right to independently determine the priority in the application submitted to the tax agent.

Example 8

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Let's consider the procedure for providing deductions to a taxpayer, provided that he has three children: the first at the age of 10 years; the second and third are twins aged 5 years (one of them is disabled). In the application for deduction, the second child in the family is indicated as a disabled child.

Procedure for providing deductions:

1. for 1 child (10 years old) - 1400 rubles;
2. for the 2nd disabled child (5 years old) - 3000 rubles;
3. for the 3rd child (5 years old) - 3000 rubles.

Double deduction

Some employees are entitled to double the “children’s” deduction. Let's take a closer look at these categories of employees.

Single parent

The tax deduction is provided in double amount to the single parent, the adoptive parent (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

In this case, the concept of “sole parent” means the absence of a second parent in a child, in particular due to the death of the other parent (letters of the Ministry of Finance of the Russian Federation dated April 12, 2012 No. 03-04-05/8-501 and dated March 15, 2012 No. 03-04 -05/8-303). A standard double tax deduction is provided on the basis of a death certificate (letter of the Ministry of Finance of the Russian Federation dated 06.08.2010 No. 03-04-05/5-426).

Also, the parent is the only one if the other parent is recognized as missing (letters from the Ministry of Finance of the Russian Federation dated April 13, 2012 No. 03-04-05/8-503 and dated May 6, 2011 No. 03-04-05/1-337). In this case, the right to deduction is confirmed by an extract from the court decision recognizing the parent as missing (letter of the Ministry of Finance of the Russian Federation dated December 31, 2008 No. 03-04-06-01/399).

The concept of “sole parent” may include cases where the paternity of the child is not legally established, in particular (letters of the Ministry of Finance of the Russian Federation dated 04/02/2012 No. 03-04-05/3-413 and dated 12/03/2009 No. 03-04-05-01/ 852):

• if information about the child’s father is in the child’s birth certificate in the form approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274 “On approval of application forms for state registration of acts of civil status, certificates and other documents confirming state registration acts of civil status" (form No. 25), are entered on the basis of the mother’s application;
• if, at the request of the child’s mother, information about the child’s father is not included in the child’s birth certificate (Article 17 Federal Law dated November 15, 1997 No. 143-FZ “On acts of civil status”).

In this case, to receive a double deduction, the employer must submit a certificate in Form No. 25 issued by the Civil Registry Office, as well as papers confirming the absence of a registered marriage (letter of the Ministry of Finance of Russia dated 04/02/2012 No. 03-04-05/3-413, dated 08/19/2011 No. 03-04-05/5-579, dated 08/12/2010 No. 03-04-05/5-449).

Example 9

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A single mother is raising three children. The youngest child (20 years old) is a full-time student at the institute. In this case, the standard tax deduction for the third child - a full-time student - is provided for each month of the tax period in double the amount (6,000 rubles), regardless of the age of the older children.

These employees lose the right to a double deduction from the month following the month of marriage (paragraph 15, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). Moreover, after the divorce, the provision of a double deduction to the only parent can be resumed if the child was not adopted during the marriage (letters of the Ministry of Finance of Russia dated 04/02/2012 No. 03-04-05/3-410 and dated 01/23/2012 No. 03- 04-05/7-51).

Please note that the fact that the parents are divorced does not mean that the child does not have a second parent (letters from the Ministry of Finance of the Russian Federation dated February 10, 2012 No. 03-04-05/8-164 and dated December 2, 2011 No. 03-04-05/5-991). After all, in accordance with Art. 80 of the Family Code of the Russian Federation (hereinafter referred to as the Family Code of the Russian Federation), parents are obliged to support their minor children. Parents have the right to enter into an appropriate agreement. Thus, a divorced parent who is supporting a child has the right to receive a standard tax deduction for personal income tax in a single amount (letter of the Federal Tax Service of the Russian Federation for Moscow dated July 15, 2011 No. 20-14/4/069660@).

By the way, the deprivation of parental rights by one of the parents does not mean the absence of a second parent for the child (letters from the Ministry of Finance of the Russian Federation dated 05/06/2011 No. 03-04-05/1-338 and dated 05/06/2011 No. 03-04-05/1-341) . The fact is that, according to Art. 71 of the RF IC, parents deprived of parental rights, although they lose all rights based on the fact of relationship with the child, are not released from the obligation to support their children (letters of the Federal Tax Service of the Russian Federation dated March 4, 2011 No. KE-3-3/619 and the Federal Tax Service RF in Moscow dated April 28, 2011 No. 20-14/3/042061@).

Redistribution of deductions between parents

Parents (adoptive parents) have the right to redistribute the “children’s” deduction among themselves. In this case, it is provided to one of them in double size. The basis is the application of one of the parents (adoptive parents) to refuse to receive this tax deduction (paragraph 16, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Let us note that a taxpayer can refuse to receive this tax deduction only if he has the right to it and it is confirmed by relevant documents (letters of the Ministry of Finance of the Russian Federation dated February 10, 2012 No. 03-04-05/8-147 and dated April 3, 2012 No. 03- 04-05/8-434). For example, if one of the parents does not have income taxed at a rate of 13%, then he does not have the right to receive this deduction. Accordingly, there is nothing to transfer to the other parent (letter of the Ministry of Finance dated April 16, 2012 No. 03-04-05/8-513).

The procedure for registration and submission by taxpayers of applications to waive deductions is not prescribed by law. Meanwhile, the Federal Tax Service of Russia, in letters dated November 3, 2011 No. ED-3-3/3636 and dated September 1, 2009 No. 3-5-04/1358@, proposed its own course of action. Tax department specialists said that when submitting an application to the employer, the employee should indicate that he is asking for a double deduction for the child due to the second parent’s refusal to use this deduction. In turn, the second parent’s application for waiver of deduction addressed to the tax agent of the first parent must contain all the necessary personal data of this parent (full name, address of place of residence (permanent residence), TIN (if any)), and also details of the child’s birth certificate.

In the letter of the Federal Tax Service of the Russian Federation for Moscow dated July 22, 2009 No. 20-15/3/075382@ it was stated that in order to receive a double deduction, you should also attach a document confirming the non-receipt of standard tax deductions for children at the second parent’s place of work. This document must reflect information about the presence of income of this parent, taxed at a rate of 13%, and that the amount of such income does not exceed 280,000 rubles. Moreover, the Ministry of Finance of the Russian Federation, in a letter dated March 21, 2012 No. 03-04-05/8-341, indicated that a certificate of income from the place of work of the second parent should be provided to the employer of the first parent on a monthly basis.

Please note: this rule refers specifically to parents (adoptive parents), and not to spouses. Accordingly, the spouse of a parent raising a stepchild is not entitled to receive the specified deduction in double amount. This conclusion is confirmed by the following letters from the Ministry of Finance of the Russian Federation: dated July 23, 2009 No. 03-04-06-01/183, dated July 23, 2009 No. 03-04-06-01/187, dated July 23, 2009 No. 03-04-06-01 /188.

Tax authorities, in a letter dated 04/05/2012 No. ED-4-3/5715@, considered an even more confusing situation. The discussion was about the procedure for redistributing deductions to a taxpayer who has three children, two of whom are from a previous marriage, while he is not married to the mother of the third child. From of this clarification It follows that if parents are entitled to a deduction for the same child in different amounts, then when it is redistributed in favor of the other parent, it is the deductions due to each of them that are summed up.

Example 10

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Let's consider the procedure for providing “children's” deductions to a taxpayer, provided that the taxpayer:

• has three children (17, 10 and 5 years old), two of whom are from a previous marriage;
• not married to the mother of the third child;
• For the mother, this common child (5 years old) is the first;
• the mother of the third child wrote a statement refusing to receive a “children’s” deduction in favor of the child’s father.

The procedure for providing deductions to the father of children will be as follows:

• for the 1st child (17 years old) from a previous marriage - 1,400 rubles;
• for the 2nd child (10 years old) from a previous marriage - 1,400 rubles;
• for a third common child (5 years old) - 4,400 rubles. (3000 rub. + 1400 rub.).

Guardians, trustees, foster parents

About the types of placement of children in a family

Currently, many people confuse the forms of placement of children left without parental care into families (for example, calling adoptive parents adoptive parents). This confusion also occurs at the legislative level. Therefore, we will explain the existing forms of family arrangement for children left without parental care.

There are essentially two forms of placement for children: adoption and guardianship. At the same time, on regional level Guardianship can be divided into foster care and foster care.

Please note that such a form as adoption cannot in any way affect the calculation of taxes for the adoptive parent. After all, in this case we are talking about accepting a child as a birthright. So all the documents provided do not differ from the papers filled out for natural children.

Guardianship and guardianship is the adoption of a child as a foster child. Guardianship is established over children under 14 years of age, and guardianship over children from 14 to 18 years of age. In turn, foster family and patronage are a paid type of guardianship. In relation to the child, these persons are guardians or trustees.

If we talk about legislation, then in the RF IC the term “adoptive parent” refers to spouses or individual citizens who want to adopt a child or children for upbringing on the basis of an agreement on a foster family (Clause 1, Article 153 of the RF IC). So this term is hardly applicable to other forms of the device.

Right to deduction

In accordance with sub. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the standard tax deduction for each month of the tax period applies, in particular, to the guardian, trustee, adoptive parent, spouse of the adoptive parent, who is supporting the child.

The Ministry of Finance of the Russian Federation, in a letter dated April 12, 2012 No. 03-04-06/8-109, recalled that the basis for the emergence of relations between a guardian (trustee) and a ward is the act of the guardianship (trusteeship) authority on the appointment of a guardian (trustee). However, the spouse of the guardian is not entitled to receive this standard tax deduction.

Now let’s look at the financiers’ letter dated 04/06/2012 No. 03-04-05/8-465, which dealt with foster families. Officials said that if adopted children are in the care of foster parents, then regardless of whether the certificate is issued to one of them, both foster parents are eligible to receive the standard tax deduction. Documents to confirm the right to receive a standard tax deduction for a child can be a copy of the child’s birth certificate, a copy of the passport (with a note on the registration of marriage between the parents) or a copy of the marriage registration certificate, a copy of the agreement on the transfer of the child (children) to be raised in a family, a copy of the adoptive parent's ID.

Double deduction

The only adoptive parent, guardian, trustee is entitled to a double tax deduction (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Officials note that if a guardian or trustee marries, the standard deduction does not change and remains double. They explain this by the fact that spouses of guardians and trustees do not have the right to deduction in relation to children under their care (letter of the Federal Tax Service of the Russian Federation for Moscow dated July 1, 2010 No. 20-15/3/068891). For example, if the guardian is in a registered marriage and has a natural child, then a regular deduction is provided for him, and a double deduction is provided for the ward.

The basis for the emergence of relations between a guardian or trustee and a ward is the act of the guardianship and trusteeship authority on the appointment of a guardian or trustee (Part 6, Article 11 of the Federal Law of April 24, 2008 No. 48-FZ “On Guardianship and Trusteeship”). Consequently, the right to receive a double deduction for persons who are guardians or trustees must be confirmed by the specified act (letter of the Ministry of Finance of the Russian Federation dated July 23, 2009 No. 03-04-06-01/189).

Redistribution of deductions

Adoptive parents have the right to redistribute the “children’s” deduction among themselves. In this case, it is provided in double size to one of them of their choice. The basis is the application of one of the adoptive parents to refuse to receive this tax deduction (paragraph 16, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Please note that this provision refers only to adoptive parents, and not to guardians and trustees.

If deductions were not provided

It may also turn out that the employee’s standard tax deductions were not calculated during the year or were calculated in smaller size. This situation, in particular, arises in connection with the employee’s failure to submit an application to the employer or necessary documents to receive a deduction.

In this case, return cash possible through the tax office. This is done by providing an individual tax return and relevant supporting documents (clause 4 of article 218 of the Tax Code of the Russian Federation).

Let us note that an application for a refund of the amount of overpaid tax can be submitted to the tax authority within three years from the date of payment of the specified amount (clause 7 of Article 78 of the Tax Code of the Russian Federation).