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

Standard deductions for disabled children are “summed up”, for example, if the 1st child in the family is disabled, then the amount of the deduction will be 13,400 rubles. (1400 + 12000)

Property deductions provided by tax agents on the basis of a tax notice are provided since the beginning of the year in which the taxpayer brought the notice to the tax agent.

Despite the fact that the position of the Armed Forces of the Russian Federation was expressed on the "children's" standard deductions, the amount of which was applied until 01/01/2016, it remains relevant in modern conditions.

The Federal Tax Service of the Russian Federation also accepted the point of view of the Armed Forces of the Russian Federation (Letters of the Federal Tax Service of the Russian Federation dated December 25, 2015 No. BS-4-11 / [email protected], dated 03.11.2015 No. SA-4-7/ [email protected]) and retracted previous letters that expressed the opposite view.

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

Standard deductions for taxpayer children

These deductions provide:

• parent + spouse (spouse) of the parent;
• foster parent + spouse (spouse) of the foster parent;
• adoptive parent;
• guardian;
• trustee.

A double deduction is granted to a single parent, adoptive parent, foster parent, guardian, custodian.

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

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

Conditions for the refusal of one parent from the deduction in favor of the other:

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

Such a refusal is accompanied by documents:

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

Providing tax deductions for children: practical situations

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

The position of the Ministry of Finance of Russia:

• such “parents” are entitled to claim a standard deduction (Letter of the Ministry of Finance of Russia dated February 9, 2010 No. 03-04-05 / 8-36),
• if one of the parents is deprived of parental rights, then the second double deduction is not provided (Letter of the Ministry of Finance of Russia of October 24, 2012 No. 03-04-05 / 8-1215).

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

From when is the deduction for a child granted and for how long

The deduction is given starting from:

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

The deduction is given:

1. Until the end of the year in which:

• the child is 18 years old or 24 years old (if he continues to study);
• the term of the contract has expired (or the contract has been terminated) on the transfer of the child to be raised in a family;
• the child died.

2. Up to the month in which the education ended, if the child's education was completed before the age of 24.

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

Standard deductions for guardians and trustees

1. Such persons cannot delegate their deduction rights to another person (husband, wife).
2. The sole guardian (custodian) is entitled to double the deduction.
3. When the sole guardian (custodian) marries, the double deduction continues to be granted.
4. The spouse (wife) of the guardians (custodians) are not entitled to the standard deduction in relation to the children in care.
5. The fact of deprivation or existence of parental rights of the natural parents of children does not affect the amount of the deduction of the sole guardian (custodian).
6. The standard deduction is granted to guardians (custodians) up to the maximum age of 18 years of age.
7. It is not required to provide additional documents for a double deduction (the type of guardianship is indicated in the Act or the agreement - sole or joint).

Deductions for children: what documents confirm the right of the taxpayer:

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

• certificate from an educational institution;
• a copy of the certificate of medical and social expertise;
• a copy of the marriage certificate;
• a copy of the adoption certificate;
• a copy of the decision (decree) on the establishment of guardianship or guardianship over the child;
• a copy of the agreement on the transfer of the child to be raised in a family - for foster parents;
• a copy of the certificate issued by the registry office on the birth of the child in form No. 25, which states that the record of the father of the child was entered in the birth certificate at the request of the mother;
• a copy of the death of the second parent or a copy of the court decision on the recognition of the second parent as missing;
• a copy of the passport, in which there is no registry office stamp on the registration of marriage on the “marital status” page.

Standard tax deduction per taxpayer

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

The amount of deductions per taxpayer

3,000 rubles:

Victims of the accident at the Chernobyl nuclear power plant, at the MAYAK production association, as a result of the discharge of radioactive waste into the Techa River

• Disabled WWII.
• other categories.

500 rubles:

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

Documents confirming the right to deduction for taxpayers:

1. Application for a deduction.

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

• a copy of the certificate of the participant in the liquidation of the consequences of the Chernobyl disaster (“Mayak”, etc.);
• a copy of the certificate of medical and social expertise;
• a copy of the certificate of the Hero of the USSR, RF;
• a copy of the certificate of the participant, veteran of the Great Patriotic War, etc.;
• a copy of the certificate of a war veteran, etc.

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

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

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

Consider, using the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation, standard tax deductions for a child (children):

This standard tax deduction is granted until the month in which the taxpayer's income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the income exceeded this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3,000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is disabled person of I or II group.

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

Now let's say that you, as a taxpayer, want this tax credit for your child(ren).

Consider the procedure for obtaining this tax deduction.

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

1. As a taxpayer, you must apply for the standard child tax credit(s) in your employer's name.

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

Certificate of birth or adoption (adoption) of the child;

Certificate of disability of the child (if the child is disabled);

A certificate from an educational institution stating that the child is a full-time student (if the child is a student);

Document on registration of marriage between parents (passport or marriage registration certificate).

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

Death certificate of the other parent;

Extract from the court decision on recognizing the other parent as missing;

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

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

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

Decree of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;

Agreement on the implementation of guardianship or guardianship;

Agreement on the implementation of guardianship over a minor citizen;

Foster Family Agreement.

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

To correctly determine the amount of the deduction, you need to line up the order of children according to their dates of birth. The first born child must be the eldest child, whether or not a deduction is granted.

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

An example of calculating the amount of the standard tax deduction for children.

Egorova N.V. There are four children aged 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. is 40,000 rubles. Egorova N.V. filed a written application addressed to her employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

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

Every month from January to July, the employer will count on his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Egorov H.The. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the amount of the deduction is doubled. At the same time, the fact that the parents are divorced and the alimony is not paid does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

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

In this case, you are entitled to receive a standard tax deduction when submitting a personal income tax return to the tax authority at the end of the year at your place of residence.

In doing so, you need:

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

2. Get a certificate from the accounting department at your place of work on the amounts of taxes accrued and withheld for the corresponding year in the form 2-NDFL.

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

4.* Submit to the tax authority at the place of residence a completed tax return with an application for standard tax deduction and copies of documents confirming your eligibility for the standard tax credit.

* If the amount of tax refundable from the budget is calculated in the submitted tax return, you need to submit an application for a tax refund to the tax authority (together with the tax return, or at the end of a desk tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date you submitted your application to the tax authority, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

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

One of the standard tax deductions is the deduction for the taxpayer, which is provided to certain individuals, for example, "Chernobyl victims", disabled since childhood, parents and spouses of dead military personnel. A complete list of individuals who may qualify for a standard deduction is specified in paragraphs. 1, 2, 4 article 218 of the Tax Code of the Russian Federation.

Taxpayers entitled to more than one standard tax deduction are granted the maximum of the applicable deductions. The deduction for children is provided regardless of the provision of other standard tax deductions.

Types of standard tax deductions

Standard tax deductions:

deduction for the taxpayer

This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation.

deduction per child(ren)
The deduction for a child (children) is provided up to the month in which the taxpayer's income taxed at the rate 13% and calculated on an accrual basis since the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee's income exceeded this amount.

• for the first and second child - 1400 rubles;
• for the third and each subsequent child - 3000 rubles;
• for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles to parents and adoptive parents (6,000 rubles - to guardians and trustees).

If the spouses, in addition to a common child, have a child from early marriages, the common child is considered the third.

Procedure for obtaining a tax deduction for a child (children)

Provided to taxpayers who support a child (children).

Write an application for a standard child tax credit (children) to the employer.

Prepare copies of documents confirming the right to receive a deduction for a child (children):

• certificate of birth or adoption (adoption) of a child;
• certificate of disability of the child (if the child is disabled);
• a certificate from an educational institution stating that the child is a full-time student (if the child is a student);
• document on registration of marriage between parents (passport or marriage registration certificate).

If the employee is a single parent (single foster parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.

If the employee is a guardian or guardian, it is necessary to supplement the set of documents with a copy of the document on guardianship or guardianship of the child.

• decision of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;
• an agreement on the implementation of guardianship or guardianship;
• an agreement on the implementation of guardianship over a minor citizen;
• foster family contract.

Contact your employer with an application for a standard tax deduction for a child (children) and copies of documents confirming the right to such a deduction.

To correctly determine the amount of the deduction, it is necessary to line up the order of children according to their dates of birth. The first born child is the oldest child, whether or not a deduction is granted.

If the taxpayer works simultaneously for several employers, the deduction at his choice can be granted only with one employer.

An example of calculating the amount of tax deduction for children

Matveeva E.V. four children aged 16, 15, 8 and 5 years old.

At the same time, her monthly income (salary) is 40,000 rubles.

Matveeva E.V. filed a written application addressed to the employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

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

Every month from January to August, the employer will count on his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Matveeva E.The. will receive 35,944 rubles.

If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

In some cases, for example, for a single parent, the amount of the deduction can be doubled. At the same time, the fact that the parents are divorced and the alimony is not paid does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

The procedure for obtaining a tax deduction if during the year the standard deductions were not provided by the employer or were provided in a smaller amount

If during the year the standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when submitting a personal income tax return to the tax authority at his place of residence at the end of the year.

In this case, the taxpayer must:

Obtain a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.

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

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

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

The amount of overpaid tax is subject to refund at the request of the taxpayer within one month from the date of receipt by the tax authority of such an application, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

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

So, you have a child, or maybe even two. Did you know that you are entitled to a deduction for personal income tax accrued to you every month? This is the standard tax deduction for children. It is regulated by Article 218 of the Tax Code of the Russian Federation.

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

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

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

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

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

How to calculate START per child in 2017?

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

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

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

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

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

These changes are valid for 2017 as well.

Example of calculating START for children in 2015

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

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

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

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

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

Total personal income tax (PIT) for Pilkina E.V. will be:

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

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

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

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

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

An example of calculating START for children in 2016-2017

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

It turns out the following:

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

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

Double deduction for children

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

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

Example

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

Thus, we consider her income minus personal income tax:

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

When does the deduction stop?

The deduction stops if one of the following events occurs:

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

How is the order of children determined?

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

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

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

Children: 26, 17, 12.10 years old.

The deduction will be:

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

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

Who pays the deduction?

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

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

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

How often is START produced?

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

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

Registration procedure

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

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

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

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

Are tax credits cumulative?

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

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

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