The article contains comprehensive information about what a tax deduction for children is in 2020: application form, how much deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who is eligible for this type standard tax deductions How to take advantage of child tax credits.
Tax deduction for children: what is it and who is eligible for the deduction in 2020
The procedure and amounts for granting a tax deduction for children are regulated by article 218 of the Tax Code of the Russian Federation. You can read detailed information about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% of income tax (PIT) is not withheld.
Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.
The 2020 standard child tax credit is for each child:
- under the age of 18;
- for each full-time student, graduate student, intern, student, cadet under the age of 24 (the refund amount is not more than 12,000 rubles).
The right to a refund is lost in the following cases:
- adulthood (or graduation from an educational institution after the age of 24);
- official marriage of the child;
- his death.
Amounts and deduction codes for children in 2020
The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
- For the first child (code 114) is 1,400 rubles;
- For the second child (code 115) - 1,400 rubles;
- For the third child (code 116) and subsequent ones - 3,000 rubles;
- For a disabled child in 2020 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.
In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.
Let's look at an example:
In January 2020, Ivanova's salary was 35 thousand rubles. If there are two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.
Thus, it was possible to save 364 rubles.
Required Documents to Claim Child Tax Credit
Usually, the employer independently submits the necessary data to the tax service for issuing a deduction for the employee's children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2020, you must provide the employer with the following documents:
Important! If the applicant works officially in several places, then the benefit is provided only with one employer.
FAQ on applying for a standard tax deduction for children in 2020:
The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also those in guardianship or care, adopted children, stepdaughters and stepchildren.
Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before the tax deduction is applied).
If the parents are divorced or in a civil marriage
If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. For example, it could be:
- certificate of registration of the child at the place of residence of this parent;
- notarial agreement of parents on the payment of alimony;
- a copy of the court decision, which contains an explanation of who the child lives with.
Double child allowance for single parent
The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the parents of the child is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:
- birth certificate, which lists one parent;
- certificate of the registry office that the second parent is entered in the birth certificate according to the mother (form 25);
- death certificate of the other parent;
- a court decision declaring the other parent missing.
Nuances of calculus and registration
The tax deduction for a disabled child in 2020 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child deduction, depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.
Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).
The deduction is made directly from the employer. But in the event that the employer fails to provide the deduction or provides it in a smaller amount than it should be, the taxpayer has the right to independently apply to tax authority for registration (recalculation) of payments.
It is important to recall the following nuances.
- The last 12 months are taken for calculation, but if the employee did not find a job at the beginning of the year, then his taxable income from the previous place of work is taken into account.
- If the tax was partially withheld from the received payment, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
- With an internal combination, the total income for all positions is considered, with an external one - only income for the main place of work.
- If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
The government has several innovations in the future, but whether they will be implemented is still unknown:
- tenfold increase maximum size tax deduction 10 times for large families;
- with a salary of less than 30 thousand rubles. – full exemption from personal income tax
The amount of the tax deduction for children in 2020 can range from 1400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issue is still in limbo.
Tax deduction for children in 2015, it is provided up to the month in which the taxpayer's income exceeded 280 thousand rubles, including 13%. The deduction will be canceled if the employee's income exceeds this amount.
The deduction for the first and second child is 1400 rubles, for the third and subsequent - 3000 rubles. For each minor child with a disability of group I or II - 3000 rubles. For a full-time student - graduate student, intern, intern, student, under the age of 24 - 3000 rubles.
If the spouses have children from early marriages, then the common child is considered as the third.
The government of the Russian Federation approved a law according to which the threshold for the amount of deduction is raised from 280 to 350 thousand rubles. The changes come into effect on January 1, 2016. The bill also increases the standard tax credit for each disabled child to parents and adoptive parents. The amount rises from 3,000 to 12,000 rubles. And guardians, trustees and foster parents will receive 6,000 rubles instead of 3,000.
The procedure for obtaining a standard tax deduction for children in 2016.
To qualify for a child allowance, you must:
1. Write an application to the employer for a deduction for a child or children.
2. Prepare all copies of documents that would confirm your right to receive tax deduction 2016 for a child or children.
3. If the parent or adoptive parent is the only one, then it is necessary to prepare documents confirming this fact.
4. Provide documents on guardianship if the employee is a guardian or trustee.
5. With an application and copies of all documents, contact the employer with a request to provide a tax deduction for the child or children.
In order to correctly calculate the amount of the deduction, it is necessary to rank the children according to their dates of birth. The eldest child will always be the first born child, regardless of whether a deduction is granted for him.
It is important to know that if the taxpayer works in several jobs at once, then the deduction of his choice can only be provided by one employer.
When and why can the 2016 tax deduction stop?
An employee loses the right to a deduction in the following events:
1. If the income exceeded the amount of 350,000 rubles (280,000 thousand rubles). In this case, the deduction will cease from the month in which the increase occurred.
2. In the event of the death of a child. The deduction will be made in full current year but will end on January 1 next year.
3. If the child has reached the age of majority and is not studying full-time. The deduction will also be provided in the current year, but will end on January 1 of the next year.
4. If the child has graduated from an educational institution and has not reached the age of 24, the deduction continues to be provided in the current year, but terminates on January 1 of the next year.
5. If the child has reached the age of 24, but continues to study at an educational institution. For example, graduate students, students, interns, cadets. The deduction is granted in the current year, but terminates on January 1 of the next year.
6. If the child graduated before the age of 24. In this case, the employee loses the right to deduction from the next, new month in which the training ended.
Calculation of the standard tax deduction for children in 2016.
Stepanova A.Yu. four children aged 16, 14, 6 and 3 years old. Stepanova A.Yu. filed an application in the name of the employer in order to receive a tax deduction for all her children. For the maintenance of 1 and 2 children - 1,400 rubles each, and for 3 and 4 - 3,000 rubles each month. Based on this, we have that the total amount of the tax deduction is 8800 rubles per month.
Every month from January to July, the employer will calculate the employee Stepanova A.Yu. personal income tax from the amount of 31,200 rubles, which is obtained from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount tax deduction 2016, the size of which is 8800 rubles. We have the following:
Personal income tax \u003d (40,000 rubles - 8800 rubles) x 13% \u003d 4056 rubles.
Consequently, Stepanova A.Yew. He will receive 35944 rubles.
If Stepanova A.Yu. I decided not to apply for a deduction and did not receive it, then the employer would calculate personal income tax in this way:
Personal income tax \u003d 40,000 rubles x 13% \u003d 5200 rubles. Income after this deduction would be 34,800 rubles.
Double tax deduction for children 2016.
There are also cases when the amount of the deduction for a single parent can be doubled. At the same time, you need to know that non-payment of alimony and the fact that spouses (parents) are divorced does not mean that the child does not have a second parent and is not at all a basis for receiving a doubling of the tax deduction.
If a tax deductions 2016 were not provided by the employer or were reduced, then the taxpayer has the right to receive them at the tax office at the place of residence.
The taxpayer must do the following:
1. Fill out a declaration in the form of 3-NDFL at the end of the year.
2. Obtain a certificate from the accounting department at the place of work on all amounts of accrued and / or withheld taxes for the current year in the form of 2-NDFL.
3. Prepare copies of all documents confirming receipt of the deduction for the child or children.
4. Provide the tax return with an application for a tax deduction, as well as copies of documents confirming the right to receive a standard tax deduction. If in your declaration the amount of tax to be refunded is calculated, you need to submit an application for tax refund to the inspection.
The amount of excess tax paid must be returned at the request of the taxpayer within a month from the day the tax authorities received such an application. But, according to paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, not earlier than the end of the desk tax audit.
You must also have original documents confirming the right to deduction. This is necessary for the inspector to check the documents.
Double deduction for personal income tax 2016.
The employee is divorced and has a small child. The ex-husband was deprived of parental rights, and the woman brought all the documents confirming this fact. But even so, she is not entitled to receive a double deduction, since the former spouse is entitled to tax deduction if involved in providing for the child. That is, an employee can receive a double deduction if the spouse refuses it. At the same time, it is necessary to bring to the accounting department every month a certificate of 2-NDFL from the place of work of the former spouse.
If a citizen receives income from which personal income tax is withheld at a rate of 13%, and he has children, then he has the right to use the standard tax deduction for the child and pay less income tax to the budget every month.
Who can take advantage of the deduction
Taxpayers who support a child or children (including adopted children) can take advantage of the standard child tax credit in 2020.
The deduction is available for every child under the age of 18 and for every full-time student under the age of 24.
Withdrawal limit
The child deduction can be used as long as the income (at the rate of 13%) from the beginning of the year will not exceed 350,000 rubles(until 2016, the limit was 280,000 rubles).
Starting from the month in which the income exceeded the amount of 350,000 rubles, the standard deduction per child is greater is not provided.
Child allowance
The amount of the tax deduction directly depends on the number of children supported by the taxpayer:
In order to correctly determine the amount of the deduction, it is necessary to arrange the order of children according to their dates of birth (the oldest will be considered the first, etc.). Moreover, even if the eldest child is already over 24 years old and the deduction is not provided for him, he will still be considered the first.
Note: if the spouses already have one child from previous marriages, for which they pay alimony, then their common child will be considered the third.
Calculation examples
Example 1: Standard deduction per child
Conditions for receiving a deduction
An employee of Fialka LLC Petrova I.A. I have a 5 year old child. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Calculation of tax deduction
Since the child of Petrova I.A. minor, she can take advantage of the standard tax deduction.
The amount of the deduction in 2020 is: 1 400 rub.
therefore, income tax Petrova AND.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles - 1,400 rubles).
Monthly Petrova I.A. will pay income tax in the amount of: 5 018 rub.(38,600 rubles x 13%) instead of 5,200 rubles. (40,000 rubles x 13%).
Therefore, it will save at the same time: 182 rub.(5,200 rubles - 5,018 rubles).
Derivation of Petrov I.A. will receive until September. it is in this month that her taxable income since the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).
RUB 1,456(182 rubles x 8 months).
Example 2: Standard deduction for multiple children (one of whom is over 24)
Conditions for receiving a deduction
An employee of Fialka LLC Petrova I.A. there are four children aged 5, 9, 16 and 25. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.
Calculation of tax deduction
Derivation of Petrov I.A. is entitled to receive for only three minor children, but the first in a row will still be considered her eldest 25-year-old child.
The total deduction will be: 7 400 rub.(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).
Thus, income tax will be calculated not from 40,000 rubles, but from 32 600 rub.(40,000 rubles - 7,400 rubles).
Consequently, monthly Petrova AND.A. will pay income tax in the amount of: RUB 4,238(32,600 rubles. 13%) instead of 5,200 rubles. (RUB 40,000 x 13%) and save: 962 rub.(5,200 rubles - 4,238 rubles).
Derivation of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).
Thus, in the period from January to August 2020, Petrova I.A. can save: RUB 7,696(962 rubles x 8 months).
How to get a deduction through an employer
The procedure for obtaining a standard tax deduction for a child occurs in 2 stages:
The first stage is the collection of necessary documents
The following documents are required to receive a child support allowance:
- Child's birth certificate.
- A document confirming the registration of marriage (passport of the Russian Federation or marriage registration certificate).
- Certificate from the educational institution if the child is a student.
- Certificate of disability if the child is disabled.
If the employee is sole parent additionally you need to provide:
- death certificate of the other parent.
- a document confirming that the parent did not marry (usually a passport).
If the child has one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child is not legally established, the other parent has died or is missing.
At the same time, the fact that the parents are divorced or the alimony is not paid does not mean that the parent is the only one and, accordingly, does not give the right to receive a double deduction.
The second stage is the transfer of the collected documents to the employer
The collected documents must be handed over to the employer at the place of work. After their consideration, the employee will be given a standard deduction for the child.
If you work for several employers at the same time, then only one of them can claim the deduction.
How to get a deduction through the IFTS
If during the year deductions for the child were not provided or were not received in full, then they can be received at the end of the year through the tax service. For this you need:
Verification of the 3-NDFL declaration and the documents attached to it is carried out within 3 months from the date of their submission to the IFTS.
Within 10 days after the end of the check tax service must send a written notice to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).
After receiving the notification, you must come to the IFTS and write an application for a personal income tax refund indicating the bank details for which the money transfer will be made.
The funds must be transferred within 1 month from the date of filing an application for a personal income tax refund, but not earlier than the end of the verification of documents (desk verification).
Private questions on the standard tax deduction
From what month is the right to deduction lost if the child reaches the age of 18 in the middle of the year?
On this issue, the opinion of the tax authorities is unanimous. The tax deduction is submitted before the end of the year, provided that the taxpayer's income, calculated on an accrual basis from the beginning of the tax period tax agent providing this standard tax deduction did not exceed 350,000 rubles.
From what month is the right to a deduction lost if a child studying full-time has graduated (received a diploma) in the middle of the year?
There is no consensus among the tax authorities on this issue.
In part of the letters of the Ministry of Finance, it is said that the right to receive standard deduction ends from the month following when the child graduated (received a diploma), on the other hand, that the fact of graduation in the middle of the year does not affect the fact that the deduction is granted until the end of the tax period. Thus, Letter No. 03-04-05/8-1010 dated August 28, 2012 states that:
“According to paragraph 12 of para. 4 clause 1 of the RF Tax Code, a tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.
At the same time, in accordance with paragraph nineteen of this subparagraph, the reduction tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of the year in which the child (children) has reached (have reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be raised in a family has expired, or the death of the child (children) has expired.
Since, in accordance with paragraph nineteen of this subparagraph, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24, therefore, the tax deduction is submitted before the end of the year, provided that the taxpayer's income calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction did not exceed 350,000 rubles.
Starting from the month in which the income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph does not apply.
Every citizen of Russia must pay tax on their income, which is called the personal income tax (PIT). Everyone knows about this civic duty. But a smaller number of people are well versed in who can reduce the part of the personal income tax paid, on what grounds and how this happens.
Meanwhile, a very significant number of Russians can take advantage of this. Our state gives tax breaks if in the past year a citizen had significant expenses for treatment, training or acquisition new apartment, For example. But such large expenses do not happen every year, but those who have them will have expenses for a growing child every year from the day of his birth.
The state is interested in the rising future scientists, soldiers, creators. An example of this interest is the tax deduction for Russians raising their own or adopted children. Here we consider deductions for children for personal income tax and changes that clarify this topic.
Each individual in our country pays the state a fixed percentage of their income. A certain amount, a part of personal income tax, may be returned to the taxpayer or not immediately levied on his income. This reduction in tax levied is called a tax deduction. More precisely, it is not the tax itself that changes, but the amount of annual income from which personal income tax is levied is reduced.
If your main income is wages, then your employer pays personal income tax for you, deducting this amount from the money accrued to you. It ensures that the employee receives the so-called "children's" deduction, reducing his taxable income. The amount for which this is done is determined by law and was increased in 2016. For this, the employee does not need to fill out declarations, although it requires certain documentation. A sample of the documents required for this will be given below.
In legal language, this is called the standard tax deduction. There are several types of such tax credits. The standard tax deduction is valid for several categories of Russians. One of these categories are people with children and income less than a certain amount.
It can be received not only by married spouses with a child, but also by all other categories of citizens containing minor children. For example, single mothers, divorced parents, people who have adopted babies or guarding them, etc.
Standard tax deduction for children. How not to miss your benefit?
For what period to provide a "children's" deduction
The time at which persons are entitled to this benefit is determined by two things.
The threshold of the amount of a person's income at which this tax relief is due. According to the bill introduced and approved in 2016, the limit of non-taxable income rose to 350 thousand rubles.
Actually the income of a person raising children. The deduction in question is given until the total income since the beginning of the current year reaches the threshold. Persons conducting this calculation should not forget that the amount of income calculated for this does not include dividends and payments exempt from personal income tax.
Documents required for this
- If a person with children receives his main income at the place of work, then he does not need to prepare any declaration or fill out any special form. Everything is much easier for him. To receive a tax benefit, he just needs to write a written application addressed to the employer about the desire to receive a standard tax deduction for children. A sample application form can be downloaded.
- This application must be supplemented by documents confirming the right to it. There is no exact legally approved enumeration of such documents. Current practice shows that for parents of children living with them, a copy of the birth certificate is sufficient. After all, it indicates both the names of the parents and the year of birth of the child.
- This rule is valid until the child has reached the age of majority. If after the age of 18 he does not continue his studies, then this tax relief stops. If he continues to study full-time, then the parents (and persons replacing them) of such children, annually until the child reaches age 24 years old, a certificate confirming studies from this educational institution must be submitted to the employer.
- But life is not reduced to a simple scheme of "dad, mom, children." Legislators tried to provide for all options for raising children by citizens. Foster parents submit copies of the agreement on the transfer to the upbringing of children in the family and present certificates of the adoptive parent.
- This tax break applies to divorced parents when they are involved in providing for the children. The fact of such participation must be documented. If the money for the maintenance of children or other forms of participation in ensuring their well-being is transferred by a parent who does not live with them without any legal formalization, then it will be more difficult to prove it.
- If the deduction will be provided in the same place where child support is withheld from the parent, then this fact is already such a confirmation, and nothing additional is required to be confirmed. He does not need any certificate or form.
There are other situations that give such a right. To understand more precisely what documents are required in various situations to receive this tax break, the table will help.
Sizes of standard deductions
Standard deductions for children
| Monthly deduction | double deduction |
| 1400 rub. on the first and second child 3000 rub. on the third and subsequent children 3000 rub. per full-time student forms of education, student, graduate student up to 24 years old This deduction is provided for every child under the age of 18, and for each student full-time education up to 24 years. Valid until the month in which income will exceed 280,000 rubles. |
2.800 rub. on the first and second child 6.000 rub. on the third and subsequent children Widows (widowers) single parents (before marriage) guardians, trustees, foster parents, as well as parents of children with disabilities. Provided monthly up to the month in which income will exceed 280.000 rubles. |
The standard tax deduction is available for children under 18 and for full-time students, graduate students, residents, interns, students and cadets under the age of 24. The value is determined by how many children a person has and what their age is. In 2016, the same amount is given for the first and second child. It is equal to 1.4 thousand rubles. Starting with the third child, the amount increases to 3 thousand rubles. For the third, fourth, fifth, this amount will be given even after the older children grow up and the parents stop receiving the deduction for them.
Let's take as an example a person who has three children under the age of eighteen. The benefit will represent the amount for the first, second and third child, and not one deduction of three thousand rubles.
People raising a disabled child until he or she comes of age are entitled to a separate deduction. It continues to be provided if the disabled person continues full-time studies as a graduate student, resident, intern, and student until the age of 24. But here a reservation is made that only if they are disabled of I or II groups.
The amount of the deduction is not the same for different categories of educators. These changes took place in 2016. In 2016, it is given to a parent, adoptive parent, his spouse in the amount of 12 thousand rubles a month. In 2016, the amount of the deduction due to foster parents, trustee or guardian is noticeably less - 6 thousand rubles. per month.
The procedure for obtaining a standard deduction in 2016
When they plan to receive a deduction at their permanent job, it is quite simple. You need to apply to the employer for it. A sample application can be downloaded or read at the place of work.
To the application, add the documents listed above confirming the right to it, and that's it. All calculations and accruals will be handled by the one who calculates wages.
You don't even need to update the application every year. Only, in the case of full-time education of children after their eighteenth birthday and until they reach the age of twenty-four, an annual confirmation certificate from the place of study will be required.
A person working at two or more jobs at the same time can receive deductions only at one place of work of his choice.
Sometimes it happens that for some reason an employee cannot or does not want to apply for a deduction at the place of work, then he will not be able to receive it there. It is possible that the child was born when the father's income has already reached the threshold amount and the accountant refuses to recalculate. Or maybe the taxpayer's income does not consist of wages. As an example, let's take individual entrepreneur. In all these cases, a person can use another method of obtaining a "child" deduction.
Then, in order to return the amount of the "children's" deduction due to him, he will have to take a slightly longer path. At the end of the year, you will need to contact the IFTS. He will have to fill out a declaration in the form of 3-NDFL and an application for a deduction. The declaration form and application form can be downloaded online.
Completed declaration form and all required documents and bring information to tax office at the place of residence. There he will be made recalculation of the taxable base. The returned funds will then be transferred to his account.
Reasons for terminating the deduction
- The first and obvious reason for stopping the provision of this tax relief to a person is the achievement of his income of the threshold value named in the law.
- Another obvious and tragic cause is the death of a child. Then in the year of death the deduction continues to be granted and stops thereafter.
- The same principle applies to other, less dramatic reasons for its termination. The deduction continues to be granted in the year when the reason for its termination occurs, and ceases to be valid from January of the following:
- When the child is 18 and he is no longer in full-time study.
- When a child continues to study full-time, but he has reached the age of twenty-four.
- If he is under twenty-four and has completed his full-time education, the deduction ceases in the month following graduation.
Example of calculating the standard tax deduction for children
Before considering an example of calculating the "children's" deduction, we will stipulate the general principles. First you need to determine the order of the children. Figure out which one is which in the account for the taxpayer. This is done according to the year of birth, where the eldest will be the first. If twins were born in the family, then their order is determined in random order.
The importance of this is determined by the fact that when the first children become adults, the younger children are still the third and fourth. Or when children appear in a new marriage, one of the spouses may well have a common child first, and the other - the third or fourth. Accordingly, he will receive a deduction for the third, even if the children in the previous marriage have long grown up.
Let's consider just such an example. Petrov P.P. has two children from his first marriage, aged 21 and 16, and two children from his current marriage, aged 11 and 3. Every month, he receives an income of 44 thousand rubles. A man pays child support from his first marriage, so he has the right to provide him with tax deductions for three children. The age of the eldest of his children is already over eighteen and the boy is studying in absentia, so there is no “children's” deduction for him.
Petrov is entitled to deductions for the second in the amount of 1.4 thousand rubles, for two third and fourth children, 3 thousand rubles each. per month. As you can see, 7.4 thousand rubles will be deducted from Petrov's taxable income every month. This will continue until Petrov's income reaches the limit indicated in the law. All this time, personal income tax will be calculated by Petrov P.P. according to the formula:
Personal income tax \u003d (44,000 rubles - 7,400 rubles) x 13% \u003d 4,758 rubles.
RUB 39,242 Petrov will get his hands on a monthly basis. If he did not have deductions for children, then the personal income tax collected would be 44,000 x 13% = 5,720 rubles. This difference in favor of Petrov would have played a role when he would have been paid vacation pay.
Double deduction for children
In cases specified by law, it is possible to receive a double deduction for children. Firstly, a double deduction for children is due for a single parent (guardian, adoptive parent or trustee). True, this is not so easy. If the parents are divorced, and one person is raising the children without receiving alimony or any other assistance, this does not entitle him to a double deduction. Even if one is deprived of parental rights, this does not make the child raising alone the only one. Double deduction and in this case he is not supposed to.
A sample application for a standard double child allowance can be downloaded.
Secondly, a double deduction can be provided to one of the parents if the second writes an application with a refusal in his favor.
True, in order to transfer this right, one must first of all have it. Let's take an example when a mother is on parental leave and receives "vacation pay" that is not subject to personal income tax. The father in this case will not receive a double deduction. When one of the educators does not pay personal income tax, he cannot transfer the right to a deduction, since he does not have it. Failure by one parent to receive a deduction does not automatically entitle the other to a double deduction.
If both family members work, then there is no particular point in transferring the right. After all, the amount of deductions and the cancellation threshold will remain unchanged. And for a parent receiving a double deduction, a certificate will be required monthly from the “refused” parent that his income has not exceeded the threshold. As soon as the income of the “refusing” exceeds the approved limit, he loses the opportunity to transfer his right to the second parent, and he ceases to receive it for him.
The issue of granting deductions for disabled children is controversial today. Specialists of the Ministry of Finance believe that educators are entitled to only one (larger) deduction. But Supreme Court adheres to a different logic and recommends summing up the deductions - ordinary and for a disabled child. This is the decision taken by many courts in such conflicts.
The employer will have to decide for himself how to proceed.
Changes in 2016
| Who is eligible for deductions
To those who have providing located - parents; - parents' spouses (stepfather, stepmother); - to adoptive parents; - guardians; - trustees; - adoptive parents - adoptive spouses parents. |
Who are the deductions for?
For a child under the age of 18 or up to 24 years old, if he is a full-time student form and is: - First or second child. - third, fourth, etc. – For each disabled child under the age of 18. For each full-time student teaching, postgraduate, resident, Intern, student up to 24 years old, if he is disabled I or II groups. |
The amount of the deduction, rub.
(parents adoptive parents) (guardians, trustees, adoptive parents) |
Standard tax deductions for children were provided before. Already in 2015, it was known that in 2016, amendments would be made to the previously existing legislative documents on this issue. There were suggestions that they would be quite serious.
Now it is obvious that no fundamental changes have been made in the grounds and mechanism for obtaining deductions for children in 2016 compared to 2015. In 2016, the threshold amount of income increased from 280 thousand rubles. up to 350 thousand rubles
In 2016, the amount of deductions for disabled children for parents and adoptive parents increased significantly from 3 thousand rubles. up to 12 thousand rubles, and for guardians, trustees and adoptive parents - from 3 thousand rubles. up to 6 thousand rubles for every child with a disability.
Providing standard deductions per child: changes and subtleties
30.01.2017
We will tell you what deductions are due to working parents, how to get them and how much you can count on.
The deduction for children belongs to the standard and is one of the smallest in size, but it still allows you to save some of the legally earned money that goes to payment of personal income tax. MoneyMan told what rules apply for the “children's” deduction.
Conditions for the withdrawal
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 student of the magistracy. Svetlana's employer withholds 13% of personal income tax from her salary, which is 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 which case you can get a deduction
Deductions for children are classified as standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, custodians and adoptive parents who have one or more children are entitled to receive them.
The deduction is given if the child is under 18 years of age or if the child is a full-time student. At the same time, the 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 deductions have been 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 child with a disability up to 18 years of age or a disabled student of group I or II of the day form of education up to the age of 24 years 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 Sergey (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for which 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 amount of the monthly deduction for her will be 5 800 rub. (1 400 rub. + 1 400 rub. + 3 000 rub.). With it in mind the tax base Svetlana (that is, the amount of wages from which a 13% tax will be calculated) will be equal to 34,200 rubles. ( 40 000 rub. - 5 800 rubles.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( 34 200 rub. × 13%). As a result, the family will receive 35 554 rubles. (40 000 rub. - 4 446 rubles.).
Without deductions, the taxable base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (40,000 rubles × 13%). In this case, the amount of hands that Svetlana receives is equal to 34 800 rub.(40,000 rubles - 5,200 rubles).
Tax deductions save Svetlana 754 rub. (RUB 35,554 - 34,800 rubles.) per month.
Income limit
The deduction is given until the taxpayer's total income since the beginning of the year reaches the mark of 350 000 rub. In the month when the taxable income, calculated on an accrual basis, has taken on a value greater than 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.
Suppose that since January 2016, the Family receives "children's" deductions. Since her monthly income is 40,000 rubles, 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 for the year, thanks to the deductions, Svetlana will save RUB 6,032 (8 months × 754 rub.).
Child Restrictions
The deduction is granted before the end of the year and terminates from January of the following year if:
The child is dead;
the child is 18 years old and has not become a full-time student;
a child who is in full-time education is 24 years old;
terminated the agreement on the transfer of the child to be raised in a family.
For example, the only son of a citizen in April 2016 turned 18 years old. The offspring decided not to waste time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive a deduction in the amount of 1,400 rubles, even though his son has already reached the age of 18. The citizen will lose the right to deduction from January 2017.
double deductible
The deduction is due to each parent, even if they are separated, 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 consulted and decided that it was better for Svetlana to receive both deductions, after which her 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 rubles.), and is 3 692 rub. With double deductions in the hands of the family will receive RUB 36,308 (40 000 rub. — 3 692 rubles.) .
The state also provides a double deduction to a single natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be granted the usual "single" deduction.
How to get a deduction for children
Svetlana Semeynaya has calculated her deduction, 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 of the children;
a certificate from the educational institution stating that the child is studying full-time. It will come in handy when the deduction is issued for a child over 18 years old;
form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.
Further, the employer will perform all the necessary actions on his own, 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. Note that you can apply in the same month when the newborn was born.
If during the tax period the 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:
Declarations in the form 3-NDFL;
certificates 2-NDFL;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for the refund of overpaid tax.
You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on the deduction. Then, within 10 days, the taxpayer is notified of the decision. If an application for a tax refund is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account indicated in it.