Standard deductions– these are benefits guaranteed to individuals who pay income tax if they meet the required conditions (⊕). In particular, from the day the child is born, the person who is supporting the newborn receives the right to a personal income tax deduction, the procedure for providing which is regulated by clause 4, clause 1, article 218 of the Tax Code of the Russian Federation. In this article we will tell you about the application for a standard personal income tax deduction for children, and we will provide a sample for filling it out.

Features of providing a “children’s” deduction

The right to a benefit exists if the child’s age does not exceed 17 years. Also, the right is extended until the 24th, if the adult is studying full-time in a foreign or domestic educational institution. It does not matter whether the education received is paid or free.

The essence of the benefit is the absence of tax deduction, therefore income tax to withholding (13% of income), is calculated not from the amount accrued to the employee, but from the difference in income and deduction, which leads to a decrease tax burden to an individual.

The amount of the deduction is influenced by the order in which the child appears, the presence of a disability, as well as the status of the person raising the minor. The current amounts of the “children’s” deduction for 2017 are shown in the table.

Who is it on?	Who gets
	Adoptive parents,parents and their spouses	Guardians (up to 14 years), trustees (after 14 years),adoptive parents and their spouses
For a child born 1st or 2nd in the family	1400	1400
For a child born on the 3rd or subsequent	3000	3000
For a child with a confirmed disability 1 or 2 grams.	12000	6000

Required documents for deduction

In order for the employer to take into account the required benefit when calculating personal income tax, it is necessary to inform him in writing, confirming the declared right with documents. Documents are submitted to the tax agent. If there are several employers, then one of them is selected.

The set of mandatory documentation includes:

• Application – drawn up by all applicants for the deduction;
• A birth certificate in the form of a copy is mandatory for every child in the family, even in cases where his age has exceeded the limit within which the benefit is provided, or he has died. This is necessary to determine the order of birth of those children for whom the applicant wishes to receive a “children’s” deduction.

In addition to the specified documents, the applicant may be required to:

• Documentary confirmation of adoption or registration of guardianship, trusteeship (court decision);
• Help from educational institution in the original – if the deduction is applied to a full-time student under 24 years of age;
• Certificate of disability group – if the applicant is applying for an increased deduction for a disabled child (at the end of the certificate’s validity period, disability must be confirmed with a new certificate);
• Application from the other parent if he refuses a guaranteed benefit - if the applicant wishes to receive a 2-fold increased deduction;
• Documentary evidence of maintaining a child alone - if the applicant is applying for double benefits;
• Marriage certificate if the applicant is the new spouse of the parent, as well as confirmation that the child is jointly dependent on both parents ( performance list, agreement, court decision on alimony, statement from the parent);
• 2-NDFL is required from an employee who has just found a job and previously received income this year elsewhere. A certificate is issued by the previous employer regarding annual taxable income. Read also the article: → “”.

How to write an application for a deduction for children

The document is drawn up in writing on paper or a computer. The typewritten text is printed. The application must contain a standard set of details, the text is formulated in free form.

It is enough to submit the application once; it does not need to be repeated annually. The document is addressed to the employing organization, which acts as a tax agent. If the tax agent changes, the application is written again. This is possible when joining another company or during a reorganization and change of name at the current employer.

The reason for re-writing the application may be the birth of a new child.

The application form must contain:

• Details of the tax agent and his representative (name of the company, position of the manager or other person, his full name in the dative declension);
• Details of the applicant (position and full name in the genitive, written after the preposition “from”);
• Title of the paper and its title;
• Text;
• List of attached documents (for each document details are provided in the form of name, date, number);
• Date of submission of the application paper;
• Author's signature (personal, handwritten by the applicant for deduction).

The main attention should be paid to the text of the application, in which the employee needs to include the following information:

• A request from the first person (on behalf of the employee) to provide a deduction for a child (for children, if there are several of them);
• Reference to the paragraph of the Tax Code of the Russian Federation, indicating the presence of the right to a benefit (you need to refer to paragraph 4, paragraph 1, article 218);
• The year for which the employer is required to provide a deduction;
• List of all children for whom a deduction is required. For each child, write down the full name, year of birth, and the amount of the deduction. You can additionally enter the details of the certificate issued by the registry office (about birth). If you want to double deduction, then the reason for this should be indicated. If the child is 18 years of age or older, then the reason for the right to the benefit is explained, that is, the student’s status and place of study are indicated.

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What to do if the deduction is not received

You can take advantage of the benefit from the moment the child is born. You can submit documents to your employer for a deduction directly in the month in which the birth was recorded. In this case, the employer is obliged to take into account the standard deduction from this month when withholding income tax on payments to the employee.

If the employee provided documentation for the deduction later, the employer is obliged to recalculate the personal income tax from the month when the right to the benefit became available.

If the newborn was born in February 2017, and the documents were submitted in May 2017, then the employer must recalculate income tax for the period from February to April. If the birthday occurred in the previous year, then the recalculation is performed from the beginning of the year.

Answers to frequently asked questions

Question No. 1. Where to write an application if an individual works part-time?

If the applicant for the deduction works simultaneously in several companies, then he can declare his right to any of them at his own discretion.

Question No. 2. In what cases is the application for deduction written again?

If the employee’s grounds for receiving benefits do not change, then there is no need to write the application again to the same tax agent. The application will need to be rewritten if:

1. The grounds for granting a deduction change - a new child is born;
2. The name of the tax agent changes due to reorganization;
3. The place of work changes.

Question No. 3. Are there rights to double deduction if the 2nd parent is deprived of parental rights?

Only the person who supports the child can receive a standard benefit. If one of the parents is deprived of parental rights, then according to the RF IC he automatically loses the right to all benefits and allowances for persons with children, but he is not released from the obligation to support the child and pay alimony. It turns out that the child is still supported by the parent who has been deprived of parental rights.

The standard “children’s” deduction is regulated by the tax code, therefore the provisions of the family code do not apply to the procedure for its provision.

A double deduction is given to the parent who has the status of “single”, which is possible in the absence of the 2nd parent due to his death or disappearance, which must be confirmed court decision. The fact that one of the parents was deprived of the rights to the child does not assign the status of “only” to the second.

Therefore, there is no right to double size in this situation. A double deduction is possible if the parent who has lost parental rights voluntarily renounces the right to benefits and draws up a corresponding application.

For the 3rd and subsequent children, the deduction amount increases by more than 2 times. Therefore, it is necessary to correctly determine what type of child a child is in the family. Birth order must be taken into account; no matter how old the children born earlier are, they should also be taken into account. Moreover, we must also take into account those children who have already died.

If there are 3 children in a family: the first is 32 years old, the second is 22 years old and is studying full-time at a university, the third is 10 years old, then the parents have the right to the following deductions:

• For the oldest – 0 rub.;
• For average – 1400 rubles;
• For the youngest - 3,000 rubles, since he is the third in the family.

The application for a child deduction - the 2019 sample is presented in our article - does not have a legally established form. Who is entitled to the standard deduction? Is it necessary to apply for a child benefit? How to fill it out correctly? We will consider the answers to these and other questions in detail in this article.

Features of the child deduction

This deduction is distinguished by the following (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• A fairly wide range of people have the right to it - these are parents, including adoptive parents, adoptive parents, spouses of parents and adoptive parents, guardians. The main condition is participation in the financial support of the child.
• It is provided by:
• 1,400 rub. - for the 1st and 2nd child;
• 3,000 rub. - for the 3rd and each subsequent child.

In this order, all existing children are taken into account, including those who are already adults, those who have died, as well as the unadopted children of new spouses.

• 12,000 rub. - for a disabled child who is introduced to the parent, the spouse of the parent, or the adoptive parent;
• 6,000 rub. - for a disabled child who is presented to a guardian, trustee, adoptive parent, or spouse of the adoptive parent.

• The amount of the deduction can be doubled for persons supporting children alone, or for those in whose favor the other parent refused the deduction.
• The period for applying the deduction is limited by the age of the child: until the end of the year in which he turns 18 years old, and for those who continue to study full-time - until 24 years old.
• There is a limit on the amount of total annual income to which the deduction applies. From the month it reaches the value of 350,000 rubles. the deduction is no longer taken into account.

Read more about the features of deductions for children in the following articles:

• “Tax deductions for children (personal income tax, etc.)” ;
• “How to provide a “children’s” deduction to an employee who went on vacation at his own expense?” .

Where do you get the child tax credit?

In the vast majority of cases, the deduction is applied for at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To receive a deduction, it is enough to submit to the accounting department once upon employment (if you already have a child) or when the corresponding right arises (when a child appears) an application for a deduction for a child of the 2019 model, attaching to it copies of documents confirming the right to use it.

At the same time, in case of employment not from the beginning of the current year, 2-NDFL certificates of this year will be required from other jobs to control the amount of the maximum amount of annual income that allows the use of a deduction.

If the right to a deduction existed earlier, but the person did not use it, then he can, no later than 3 years from the end of the year for which he wants to receive a deduction, contact the INFS for recalculation tax base(Clause 4 of Article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated January 12, 2016 No. 03-04-05/102).

What you need to do to collect 2-NDFL certificates, read the article “The procedure for issuing a 2-NDFL certificate to an employee” .

Documents required for deduction

Documents attached to the application must clearly confirm the right to apply the deduction. Their set, depending on the specific situation, may be different:

• document on the birth of a child (birth, adoption, guardianship);
• certificates confirming additional circumstances (disability, study, cohabitation, maintenance, absence of marriage);
• documents on divorce and payment of alimony;
• document recognizing the spouse as deceased;
• an application for refusal of the second parent’s deduction with a note indicating that his employer has been informed about this.

How to apply for a child deduction: sample 2019

This document does not have a strict form and is drawn up as a regular statement, which must contain:

• appeal (to whom it is addressed) - to the accounting department or the manager of the employer;
• on whose behalf it was drawn up - full name of the applicant, it is possible to indicate the address, passport details, tax identification number, personnel number;
• the text of the application itself, the content of which is determined by the specific circumstances of the applicant;
• list of required attachments to the application;
• the applicant's signature and date of application.

You can download a sample application for a tax deduction for a child in 2019 on our website.

How often do you need to submit an application for a deduction and documents supporting it, read the article“How often do I take an application and documents from an employee for a “children’s” deduction?” .

Results

During the reporting year, you can receive a deduction for a child from your employer by submitting an application to him with supporting documents attached.

At the end of the year, a deduction for a child can be obtained from the INFS if during the year it was not provided by the employer or was provided in an amount less than that provided by law.

About deductions and benefits that can be provided to citizens with children, read the explanation of the Federal Tax Service“The Federal Tax Service explained what deductions and benefits citizens with children can receive” .

If you have children, you can receive a standard tax deduction directly from the employer, without filing a 3-NDFL declaration with the inspectorate. All you need to do is collect documents and write an application at your place of work.

Afterwards, it should be transferred to the accounting department, the human resources department, or the head of the organization, depending on the structure of the enterprise in which you work.

After you have submitted your application, from wages Tax will be withheld, reduced by the amount of the child deduction due. There shouldn’t be any problems filling it out, except with the TIN number (read how to find it out by following the link). After filling out the form, you will need to prepare a package of documents and contact a HR specialist.

Download the application for child tax credit

Example: you have 2 minor children and you receive an average monthly salary of 30,000 rubles. You are deducted 13% monthly, namely 3900 (30000*0.13). If the standard deduction is applied, you will be deducted 3536 ((30000 - 2800) * 0.13) (for each 1400 rubles) and this will be so until total income will not exceed 350,000 rubles.

With a salary of 30 tr. it will reach this mark only in December. This means that for 11 months, a reduction of 2,800 rubles will be withheld from the tax base. income tax (13%). More detailed information about the procedure for calculation and application can be found in the article.

Sample application

If you are applying for a double deduction for a child, in addition to a birth certificate or passport, you must attach to the application the second parent’s refusal to receive the standard deduction or other documents confirming this right.

As you can see, filling out the form is elementary - in the header we indicate the name of the organization, the full name of the director or manager, and write the address. In the list of documents we indicate all the papers that you submit along with the application (). Hope this information was useful, and you saved the family budget.

A standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the simplest way: directly at the place of work.

There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):

• Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of accidents related to radiation, disabled people since childhood, disabled people of groups 1-2). Its use is not limited by either the period or the amount of income.
• A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. is presented for 1 and 2 children, and 3000 rubles for 3 and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and for guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues his full-time studies, then until he turns 24 years old. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.

Read about other types of deductions provided in connection with the presence of children.

How to get a standard deduction

It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of documents giving the right to it.

These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of supporting documents.

If a person with a child has not been employed since the beginning of the year, then with his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year .

The child deduction can be double if the person supporting the child is single or 2 parents have refused deductions in his favor. Facts of loneliness and refusal must also be documented.

Read about the possibility of summing up deductions for disabled children. “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

Application for deduction: registration rules

An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:

• In the upper right corner there should be an indication to whom the application for a standard tax deduction is addressed (to the employer’s accounting department) and from whom (full name, personnel number).
• Under the name of the document, the text outlines its essence (which deduction we are talking about).
• The text ends with a list of attachments to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For type 1 of the deduction, the set will be quite simple (certificate and certificate), and for type 2, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate, education certificate, disability certificate , order of the child, about cohabitation, payment documents, application for refusal of benefits).
• The application must be signed and dated.

An application for a tax deduction for a child only needs to be completed once. If additional grounds arise (for example, the birth of the next child), another application is written. Your new job will also require a new application.

You can download a sample application for a standard tax deduction on our website.

What to do if the deduction is not received on time

If for some reason an employee does not take advantage of the deductions in a timely manner, even after dismissal, he can contact the employer with an application for recalculation and refund of tax (clause 1 of Article 231 of the Tax Code of the Russian Federation) or write a similar application to the Federal Tax Service (clause 4 of Article 218 and paragraph 6 of Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).

Results

Standard deductions, each of which has its own specific amount, are divided into 2 types:

• Personal, without restrictions on the period and amount of income, provided to persons who have special merits to the state;
• Children's benefits given to children up to a certain age and within the limited income of the applicant for a deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, and their spouses.

The amount of the child deduction depends on the child’s priority and whether he or she has a disability. In the latter case, who exactly the recipient of the deduction is to the child also plays a role.

To receive each type of deduction, the employer must submit a separate application. free form, accompanied by documents confirming the right to provide a deduction of one size or another.

As before, in 2020, the standard tax deduction for personal income tax according to the tax deduction for the first and second child is 1,400 rubles, for the third and each subsequent child - 3,000 rubles, for each child of a disabled child under 18 years of age (disabled student I and II groups up to 24 years old) - 3000 rub. The threshold for applying the child deduction is RUB 350,000. That is, starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph is not applied.

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Sample application for a standard personal income tax deduction for children

If an employee asks for a “children’s” personal income tax deduction. Applications for the next year must be submitted before the end of the previous year. Otherwise, the employee will receive the deduction independently from the tax office.

If you indicated a specific period for providing deductions, then next year take a new application from the employee. In the application, indicate the full name and age of the children, as well as the grounds for deductions in the declared amount. The standard deduction for disabled children can be totaled. This was confirmed by the Presidium Supreme Court RF. Please attach copies of documents confirming your right to deductions in the specified amount to your application.

To the Director of Gazprom LLC
(TIN 4313256980, checkpoint 431302301)
A.V. Ivanov
from the storekeeper
P.A. Bespalova

STATEMENT

When determining the tax base for income tax individuals in 2016, I ask you to provide me with monthly standard tax deductions for my children:

1) Bespalova A.P., born in 2000, in the amount of 1,400 rubles;

2) Bespalov N.P., born in 2003, in the amount of 1,400 rubles;

3) Bespalov M.P., born in 2008, in the amount:
– 3000 rub. as for a third child;
– 12,000 rub. like a disabled child.

Reason – subclause 4 of clause 1 Tax Code RF.

Documents confirming the right to deduct:

• copies of children's birth certificates;
• certificate of disability of Bespalova M.P.

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Application for double child deduction

To the director

Gazprom"

A.S. Ivanov

from the secretary

ETC. Petrova

STATEMENT

In connection with Petrov Petrov’s refusal to standard tax deduction For personal income tax, I ask you to provide a double tax deduction for my two children (Alina Petrovna Petrova and Nikita Petrovich Petrov) in the amount of 2800 rubles. for each child starting from January 2014.

01/09/2014 Petrova P.R. Petrova

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How to return tax if standard child tax deductions and personal income tax deductions were not provided to you?

There is often a situation where a citizen simply does not know about his legal right to a standard personal income tax deduction for children. And since the basis for providing such a deduction for personal income tax for children is the citizen’s application and relevant documents. But without them, the employer’s accounting department does not have the right to provide the employee with a tax deduction. To receive a double standard personal income tax deduction for a child, it is necessary to provide the other parent with the information that he does not receive this benefit.

Therefore, in order to return personal income tax that was excessively withheld from your wages, you must submit it at the end of the year. The declaration must be filled out on the basis issued by the employer.

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