Tax relief for children. Tax deductions for individuals

The article is devoted to the features of obtaining a standard tax deduction for those raising two children.

How to save on taxes after the birth of your second?

With the advent of children, family expenses increase significantly, so any ways to increase income or reduce expenses become relevant.

Not everyone knows that the Tax Code of the Russian Federation allows all citizens with children to save on personal income tax (Tax Code of the Russian Federation, Article 218, paragraph 1).

Determining the tax deduction for the birth of a second child

A tax deduction is generally called the amount by which the parent’s total income will be reduced for personal income tax purposes. That is, 13% will be withheld from a smaller amount due to the use of this type of benefit.

Who is eligible to claim a tax deduction for 2 children?

The following may receive a personal income tax benefit:

parents (both at the same time);
the parent's spouse, if he/she is involved in providing for the children;
foster parent, trustee, adoptive parent or guardian;

The main condition for receiving it is participation in the care of both children and their maintenance. If the parents divorce, but both will financially participate in raising the children, then their new spouses may also qualify for appropriate relief.

Double deduction 2 personal income tax for 2 children 2 jobs

In some situations, it is possible to obtain double savings on personal income tax. This is acceptable if:

is raised by a single unmarried parent;
one of the parents refused to receive this benefit in favor of the other.

In this case, the only parent will have to provide one of the documents to confirm the right to double the deduction:

death certificate of father or mother;
a certificate stating that the entry in the “Father” column in the birth certificates was made according to the mother’s words;
birth certificates with a dash in the “Father” column;
a court decision recognizing the second parent as missing.

In the absence of documentary evidence, neither divorce, nor refusal to pay alimony, nor deprivation of parental rights will be grounds for calculating a double tax deduction. If a parent recognized as a single parent marries, he will lose the right to receive double benefits.

A guardian may also be recognized as the only one if only one is indicated in the decision to establish guardianship.

If one parent plans to refuse to receive a deduction in favor of the other, it is important that the income of the person refusing is subject to personal income tax at a rate of 13% and does not exceed a cumulative total of 350,000 rubles for the year. Of course, such a situation is only possible if both are payers of personal income tax and have the right to benefits for its payment.

When receiving a double deduction is impossible:

if the second parent is unemployed;
if the mother is on maternity leave;
if the rights of legal representatives are formalized in the form of guardianship, adoption or trusteeship.

You cannot receive this benefit in double size by simply submitting two applications for its provision to two employers! The law establishes the right to receive personal income tax benefits only for one place of work.

In what period is personal income tax calculated for the 2nd child: standard rules

The timing of tax calculations does not depend in any way on whether the employee is provided with standard deductions or not and what their content is.

Tax agents calculate personal income tax and withhold it from the employee’s salary before it is paid.

The procedure for transferring tax amounts to the budget is also not related to the features of the benefits provided to the payer, but is determined by its legal status.

If the parent worked at this enterprise for less than a full year, the deduction is due only for the months worked

Tax deduction amount

The amount by which the taxable base for personal income tax can be reduced is determined:

the order of appearance of children;
their state of health;
form of family structure.

Parents can reduce their taxable income by up to 1,400 rubles per month. For the third and subsequent children, the personal income tax base can be reduced by 3,000 rubles.

Natural parents of disabled children, regardless of the order of their appearance, can reduce the tax base by 12,000 rubles. for everyone. A foster family or guardian in such a situation will receive a benefit of 6,000 rubles.

The Tax Code provides for the right to receive a deduction for full-time students until they reach 24 years of age or until graduation (whichever occurs first). For disabled children, this is only possible if they have been assigned disability group I or II.

Who's counting

The amount by which pre-tax income will be reduced is determined by the person acting as a tax agent based on the documents provided:

for an employee - the employer;
individual entrepreneur for himself;
persons conducting private legal or notary practice.

If a citizen has not received a deduction during the year, he has the right to reimbursement of lost funds. In such a situation, it is possible to return the overpaid money by filing a declaration of income for the previous year (Tax Code of the Russian Federation, Art. 218. P.4). Within a few months, if all the necessary documents are available, the amount of overpaid tax will be refunded.

Who charges

The calculation of amounts is also carried out by the tax agent or the Federal Tax Service (Tax Code of the Russian Federation, Article 218, clause 3). The latter - in case of registration of a deduction at a time for previous periods.

What amount is due for the second child?

For the second, each parent of two or more children, who pays personal income tax at a rate of 13%, can apply for a deduction in the amount of 1,400 rubles monthly. Those. During the year you don’t have to pay 1400*12*13%=2184 rubles to the budget. This amount is calculated for the case when the cumulative total for the year does not exceed 350,000 rubles.

By applying for a benefit for both parents of two children, a family can save monthly from 1,400 rubles * 2 * 2 * 13% = 728 rubles to (1,400 + 12,000) * 2 * 13% = 3,484 rubles (if the second child is disabled). In the latter case, each parent will reduce their taxable income per year by 12,000 * 12 * 13% = 18,720 rubles. When the total income for the year exceeds 350,000 rubles, the tax deduction will be discontinued.

How is the deduction carried out?

There are two mechanisms for receiving funds:

monthly reduction of income taxable to personal income tax, i.e. every month a smaller amount of tax will be deducted from the salary (namely, 182 rubles less for the second child if he is healthy, and 2560 rubles less if he is disabled);
a lump sum payment of the required amount for the entire previous year (it can be submitted to the Federal Tax Service until April 30).

Receiving personal income tax benefits is the right of every citizen. But it is not the responsibility of the employer’s accounting staff or tax inspectors to inform citizens about the benefits they are entitled to and how to receive part of the taxes paid back from the state. Therefore, every Russian should take care of this himself and be aware of the opportunities that tax legislation provides. Legal relations regarding the provision of benefits for the payment of personal income tax are regulated by Article 218 of the Tax Code of the Russian Federation, the content of which is useful for everyone to know.

Useful video

Child Tax Refund - Standard Deduction. It is issued by citizens with minors. To receive payments, a number of documents are collected. You will learn about all organizational aspects from the article.

The Tax Code of the Russian Federation allows people to compensate part of their personal funds spent. Child tax is no exception:

The procedure for registration and the amount of payments are established in Art. 218 Tax Code of the Russian Federation.
Paragraph 4 of Article 78 specifies the period for the return of subsidies.
Receiving a refund through the employer is regulated by clause 3 of Art. 218.
The procedure for filling out the declaration is prescribed in the order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671.
In paragraphs 12, 15 of subparagraph 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation, situations are indicated that allow the return of a double deduction.

There have been no changes in legislation this year; when registering funds, you should rely on the above articles and orders.

What is the child tax credit and how can I get it back?

This is money from the parents' income that is not subject to personal income tax. The subsidy is issued for each child in the family up to 18 years of age, for students up to 24 (full-time education). The amount of payments depends on the number of children in the family, whether they have disabilities, and other factors.

To apply for compensation, you must submit a copy of your birth certificate to the accounting department (at your place of work) or a package of documents to the tax office.

Who is it entitled to?

Benefits are not available to all family members, but only to citizens from the list:

adoptive parents;
parents in a registered marriage, divorce, or not entering into an official relationship at all;
spouses (stepmother, stepfather);
serviceman;
trustees, adoptive parents appointed by guardianship authorities.

Attention! Only those parents who provide financial support for their children are entitled to compensation.

To receive payments, you must comply with the following conditions:

The child has not reached the age of majority, and the student is 24 years old.
Full maintenance of the offspring.
Transfer of personal income tax from wages.
The limit on the amount received does not exceed 350 thousand rubles.

For reference! If one of the parents is absent, the other has the right to a double refund.

The amount of compensation depends on the number of children in the family. The amount at the birth of a child is 1,400 rubles, the subsidy will be larger in case of disability.

In a family with two children, the situation looks like this: 1400 (first) + 1400 (second), as a result, parents are transferred 2800 rubles for both.

It happens that a third baby appears, then the family is recognized as having many children. The mother of three children will receive 5800, as will the father.

There are no special conditions for adoptive parents; the amount of payments is the same as for natural parents. Citizens with disabled children are entitled to a much higher amount (12,000 rubles).

What are the restrictions?

In addition to age restrictions on receiving funds, there is also a certain monetary limit.

The citizen receives payments until the total amount of transferred subsidies reaches 350 thousand rubles. When the acceptable level is reached, the return will be stopped.

When receiving a deduction, controversial situations may arise:

If a citizen has not received wages for several months and has no other income (was on sick leave, took leave at his own expense, child care). The law provides for this and allows compensation for funds after new employment. If you haven’t started receiving your salary before the end of the tax year, the money transferred will “burn out.”
Both parents receive subsidies, but one has already exceeded the legal limit of 350 thousand, and the other has not. What to do in such a situation? The taxpayer who has received the full amount has the right to write an application to transfer the rights to the deduction to the second parent.
The citizen is deprived of parental rights, but still claims to receive payments. To carry out his plans, he must present documents that he financially supports the child.
You can also apply for a deduction if your son (daughter) is studying abroad. For this purpose, supporting documents and certificates of full financial support are sent.

There are situations not listed above. You should consult with specialists about them, because each case is individual.

Double deduction

Double deduction is benefits that are provided to the parent at double the amount for a number of reasons. It is issued in the following situations:

one parent refused payments in favor of the other;
only one spouse has official earnings;
raised by a single mother;
presence of a disabled child in the family.

Typically, double tax deduction is issued through the employer as follows:

collection of documents;
filling out an application;
Submitting a package of papers to the accounting department or manager.

If the employer, for unknown reasons, does not pay the subsidy, contact the Federal Tax Service by filling out a declaration. Two forms are added to the list of collected documents: 2 and 3-NDFL.

Attention! The transfer of double deductions ceases from the moment a single parent enters into an official marriage.

Disabled child

Parents of a “special” child can receive a deduction for him, but there are a number of nuances:

Two persons can apply for a subsidy (biological parents, guardians/adoptive parents, trustees). A nuance: the high compensation provided is divided between citizens in equal shares.
The second point is more important. This is the reason for refusal of payment for a number of serious reasons:

deprivation of parental rights;
criminal acts towards a disabled person;
failure to fulfill parental obligations;
evasion of alimony payments.

A refusal is possible in case of restrictions on the rights of a disabled child.

Individual entrepreneurs pay various taxes to the state budget, but not everyone can receive payments for children. It depends on the special mode used. To process a return, you need to collect a number of documents.

When registering, you should take into account all of the above nuances.

Parents are divorced

In the event of a divorce, the father has the right to benefits on an equal basis with the mother. But provided that he pays the prescribed alimony and has an official income. The payment itself does not confirm the fact of the financial support of the offspring: if the amount is insignificant, then compensation will be denied.

Divorce and lack of alimony are not any special requirements for increasing the amount of subsidies, so in this situation the parents have an equal right to payment.

The amount increases due to the refusal of one parent to benefit from benefits.

Within what period can I return?

The period for receipt is regulated by law. It is supported by an article of the Tax Code, the period is set for 3 years after payment.

Inquiries! To receive the money, a taxpayer files a return at any time during the year.

It is possible to obtain compensation for previous years - either by contacting the employer or through the tax office. However, in some cases, management has the right to refuse. Then contacting the Federal Tax Service requires attaching certificates of income for past years that you want to compensate.

Attention! Changes are regularly made to forms 2 and 3-NDFL, so be vigilant.

How old is it?

The legislation sets the age limit up to which citizens can return subsidies:

Minor age (under 18 years old).
If the offspring is a full-time student, the period extends to 24 years.
Until the end of the guardianship period.

As a standard, refunds are made until adulthood. Money is accrued until the end of the tax year, no matter what month the child’s birthday is.

KNOW! If a minor enters into an official marriage, he ceases to be a dependent, which means that payments to parents stop.

Delivery deadlines

The return of subsidies is available from the birth of the child until he reaches adulthood. The only exceptions are full-time education (up to 24 years of age), adoption or guardianship (from the day the ward is transferred to the family).

You can apply for it at your place of work (funds are received along with your salary every month until the legal limit is reached), through the Federal Tax Service (once a year, the amount depends on the citizen’s income).

How to make a tax refund for children under 18 years of age?

Compensation is provided to persons with a “white” salary. When collecting documents, you will need a certificate of income from work. If the taxpayer does not provide any certificate, then he is denied benefits. The amount of income tax paid in excess is subject to a refund.

Properly completed collected papers make it possible to reimburse funds through various authorities.

Where to contact?

The required package is sent to various authorities. The period for consideration and payment depends on the place of submission:

tax office;
official place of work;
multifunctional centers;
State Services website.

List of required documents

To return personal income tax, you need to provide papers from the following list:

passport of a citizen of the Russian Federation;
declaration (form 3-NDFL for the current year of completion);
application (a sample can be taken on the website or during a personal visit to the tax office);
certificate of income from the place of work (established salary + taxes paid);
birth certificate of the child (children, if there are several);
court decision (in case of adoption);
act establishing guardianship (guardianship or guardianship);
certificate from the place of study (full-time);
marriage or divorce certificate;
writ of execution for payment or collection of alimony;
certificate of disability (if there are diseases);
statement of refusal (from the second in favor of the first);
document confirming the only parent (survivor, single mother, etc.).

In some cases, additional papers may be required; the inspector or accountant will tell you about them upon admission. It is worth noting that when addressing documentation for work, the declaration and form 2-NDFL are not attached.

For reference! The entire list is submitted in the form of copies, but you must also have the originals with you to verify the information.

Through the tax office

Documents are sent to the Federal Tax Service if the employer refuses to reimburse subsidies or for other reasons. Step by step instructions:

Fill out the declaration (manually, through a program or with the help of specialists).
Take form 2-NDFL at work (on income and taxes withheld from wages). If there are several employment opportunities, then certificates are needed from all of them.
Collect a package of necessary documents.
Submit the papers to the inspector.
Write two applications: for payments and for transfer (account, card).
If everything is filled out and submitted correctly, the specialist sends it for processing.
The verification process takes place within 2–3 months.
Another 30 days to transfer money.
If a refusal is received, it can be appealed in court.

Documents are submitted in several ways:

personally;
by mail;
electronically (“Gosuslugi”, taxpayer’s office).

The desired option is chosen solely by the applicant, based on circumstances and capabilities.

Through the employer

At the place of official employment. The procedure for applying for compensation through work:

Collection and submission of papers to the accounting department.
Writing an application for transfer.
If the month is not closed, then if the decision is positive, the first money will arrive immediately at the current time.

For reference! Having several sources of income, you can apply for a deduction only at one place of work.

Calculation example

Let's consider the calculation of double tax. Natalya Valerievna Vergunova has a salary of 37,000 rubles and one daughter. Her husband refused the subsidy in favor of his wife, and subsequently the citizen received the right to receive double funds. One child receives 1,400 rubles.

1400 + 1400 = 2800 – double deduction amount.

37,000 - (37,000 - 2800) * 13 = 32,554 - salary taking into account the calculated and withheld personal income tax.

The maximum amount of subsidies is 350 thousand rubles. To fill out, not only the established amounts are used, but also special codes:

for the first child you can get 1400 rubles;
for the second – 1400 rubles;
for the third – 3000 rubles;
for a disabled person – 12,000 rubles;
for an adopted child - 6,000 rubles.

Important! No child benefits can affect the amount of benefits.

The main condition is to officially work and pay interest on taxes.

Useful video

In detail and in simple language:

Individuals in the Russian Federation are required to pay taxes on their income (NDFL). From the salary of each working person, the accounting department deducts 13% to the state. Since 2000, citizens have the right to receive a child tax credit. This deduction is called the standard deduction and implies a reduction in income tax. Our article describes the child tax deduction in detail.

From this article you will learn:

What is the child tax credit?

After employment, every employee who has one or more children has the right to receive a tax deduction - cash payments from the state. To receive a tax deduction for children, employees need to submit an application in a certain form to the organization's accounting department.

Some time after submitting the application, the amount issued as the employee’s salary will increase. However, you should not think that such an increase in income is an increase for children. The essence of the tax deduction is that the income tax rate for parent employees is reduced for a certain period of time.

The provisions that spell out how and in what amount a tax deduction for children can be obtained are contained in Article 218 of the Tax Code of the Russian Federation.

If you weren't previously aware of the Child Tax Credit, don't worry: You can claim the Child Tax Credit for the past 36 months.

Who is entitled to the child tax deduction and what is the amount?

Who is eligible for the child tax credit? The answer is simple: every official representative of the child, be it a parent, guardian or adoptive parent.

It is worth keeping in mind that if both a husband and wife have one child from previous marriages, then the child they have together is considered the third.

Pay attention! Parents are entitled to a tax deduction only if they provide financial support for their children.

Citizens are deprived of the right to receive a tax deduction if their children:

have reached adulthood or graduated from an educational institution; or they have turned 24 years old, although their studies are ongoing;
entered into an official marriage;
passed away.

The tax deduction for children is calculated individually in each individual case according to the following criteria:

the order of birth of a child in the family;
the child's health status;
age, etc.

Amounts of tax deductions per month for parents with children in their care:

It is important to understand that the table does not indicate the amounts that can be returned, but those amounts that are not subject to the 13% tax. In practice, it looks like this: a certain citizen N. is the father of three minor children, therefore, the amount of the benefit to which he is entitled will be equal to (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles / month.

The second official representative of the children can count on the same deduction, provided that they receive legal income from which they pay taxes.

Let's look at an example. In January 2019, Smirnova’s salary was 35,000 rubles. Having two children under the age of 18 who are not disabled, Smirnova can receive a tax deduction equal to 2,800 rubles (based on 1,400 rubles per child).

13% of personal income tax will be deducted from Smirnova’s salary for January - 4,186 rubles. ((35,000 (salary) – 2,800 (deduction) * 13%).
And if Smirnova were childless, 13% of personal income tax would be withheld from her entire salary: 35,000 * 13% = 4,550 rubles.

It turns out that thanks to the tax deduction, Smirnova saves 364 rubles. per month.

It is also worth noting that some official representatives of children can legally count on receiving a double tax deduction. This rule applies to those parents who are raising children alone, and this fact has been established in court. In particular, the following cases fall under this rule:

one of the parents was declared missing;
one of the parents died of natural or violent death.

The official status of a parent raising a child alone ends upon the parent's marriage. Once this happens, the parent loses the legal right to receive double the child tax credit.

It is impossible to make payments to a parent if he:

not employed;
is on leave due to pregnancy or on maternity leave until the child reaches the age of one and a half years;
is registered with the labor exchange.

Who is eligible for the Double Child Tax Credit?

Law No. 117 establishes the right of citizens to receive a double tax deduction for children.
A parent who has official confirmation that he is raising children alone (for example, as a result of a divorce) must write a statement at the workplace, which should indicate the reason for receiving a double tax deduction. If this employee gets married again, the tax deduction for children will be reduced to the previous norms.

A parent raising children alone should submit an application using the following form:

Sometimes one of the parents, being officially employed, for certain reasons refuses to apply for a tax deduction for children. In this case, the right to do this passes to the second parent, who also has an official place of work. In order for everything to be in accordance with the law, the current situation must be reported to the accounting department at the place of work. After this, the first parent must write a refusal to receive a tax deduction for children, and the second - about the desire to receive double compensation. Only those who raise their own or adopted children can do this.

In this case, you should fill out an application for a tax deduction for children in 2019 using the following form:

An application template for a double tax deduction for children can be downloaded from the link:
.

According to the procedure established by law, you can complete the necessary paperwork to receive a tax deduction for children at work, without filing a declaration or visiting the Federal Tax Service.

To receive a tax deduction for children, you should write an application to the accounting department at your place of work and attach the following documents to it:

a copy of the child’s birth or adoption certificate;

a copy of the passport with a marriage stamp or a marriage registration certificate if the child’s legal representatives are married;

a certificate from the educational institution confirming that the child is a full-time student (if this is the case);

certificate of disability, if true.

Below is a complete list of all required documents:

The relationship between the recipient of the deduction and the children	Required documents
natural parent	original birth certificate of children; copies of pages No. 16-17 from the passport.
foster parent	parental ID; agreement on adoption into a family for upbringing.
spouse of a natural or adoptive parent	marriage registration certificate; a copy of the passport page containing information about marriage.
adoptive parent	certificate of completion of the adoption procedure; certificate from the guardianship authorities.
guardian or trustee	certificates establishing rights from guardianship authorities
for minor children	photocopy of the passport on pages No. 16-17; children's birth certificates.
for financial support of children, for divorced parents, deprived of rights, registered at different addresses with their children	application from the second parent to participate in providing for the children; documents confirming the transfer of alimony; For those living together, confirmation is required in the form of a certificate from the housing and communal services.
to provide for children under 24 years of age who are university students	certificate of study
to provide for a disabled child	medical certificate of disability in the form of a certificate
single parent claiming double tax deduction	children’s birth certificate, in which there is a dash in one of the “parent” columns; a certificate with a record of the father according to the mother and a certificate confirming the situation and single status; death certificate of one of the parents or declaring him missing; a copy of the blank page of the passport for marriage notes; for guardians – a document appointing guardianship for a single person.
to receive double compensation in favor of one of the parent spouses	an application from one parent to waive compensation in favor of the other; Form 2-NDFL from the place of work of the refusing parent.

Also, a parent-taxpayer who receives compensation and supports his children must provide not only documents confirming the right to a tax deduction, but also an application at his place of work. As a rule, such an application is submitted once, but if any circumstances related to receiving a deduction change, the parent will have to write it again.

The accountant must accept the documents, and he will also calculate the deduction. There are times when a taxpayer applies for a child deduction in the middle or even at the end of the year. In this case, you will receive a tax deduction for children with personal income tax for the entire period worked in the current year and will not lose any money.

The deduction will be renewed automatically every year, which means there is no need to write a second application for compensation. However, if another child appears in the family or there is a change in life circumstances (change of job, new marriage, adoption), the application will need to be written again.

An application template for a child tax deduction can be downloaded.

If you change jobs this year, you need to provide the accounting department with a 2-NDFL certificate from your previous place of work. This is necessary so that the accountant, taking into account your previous income, calculates whether you have already crossed the limit of 350 thousand rubles. or not yet. If it is exceeded, the right to deduction is lost.

Tax deduction for child treatment

In addition to the standard tax deduction for children, in 2019 citizens have the right to receive a social deduction for the treatment of a child (Article 219 of the Tax Code of the Russian Federation). You can receive this deduction if:

treatment was carried out in the Russian Federation;
the child’s parents are officially employed and pay taxes;
The treatment was paid for by the parents themselves, and not by the Compulsory Medical Insurance Fund.

Important! The maximum amount of treatment for which an annual deduction can be made is 120 thousand rubles. Accordingly, the maximum tax deduction for a child in 2019 will be equal to 120,000 * 13% = 15,600 rubles. If the child was undergoing expensive treatment, the deduction will be determined separately.

To receive a tax deduction for the treatment of a child, you must provide the Federal Tax Service with documents indicating that the parents spent their own money. This can only be done at the end of the year. Since 2016, you can submit an application at your place of work, but you still need to provide the relevant documents to the IFMS to confirm your rights to receive a tax deduction for the treatment of children. This can be done at any time during the year. Providing supporting documents is sufficient grounds for the employer to begin deducting the deduction from your wages.

It is possible to receive compensation for funds if they were spent:

to call a paid ambulance;
for diagnosis and treatment;
for sanatorium-resort treatment;
for the purchase of consumables and medicines specified in the list of the Decree of the Government of the Russian Federation.

The procedure for providing a tax deduction for a child

A standard personal income tax deduction for a child can be received by citizens who pay taxes on official income and provide for one or more children.

Step 1. Make copies of all documents that confirm your eligibility for the child tax credit.

Step 2. If we are talking about providing a tax deduction to a parent raising a child alone, a document confirming this fact must be attached.

Step 3. Guardians and trustees must also provide a copy of the document confirming the fact of guardianship or trusteeship.

Step 4. Write an application to the employer to receive a tax deduction for children, accompanying it with copies of all documents certifying the right to receive compensation.

In order to correctly calculate the amount of the tax deduction due, you need to take into account the order of children by their dates of birth. The oldest child, regardless of whether compensation is paid for him or not, is first in birth order.

Sometimes it happens that a citizen does not receive tax deductions during the year or receives them in an incomplete amount. In such a situation, the taxpayer has the right to recalculate in order to use the benefit to the maximum by submitting a personal income tax return to the Federal Migration Service at the place of residence at the end of the year.

To do this, the taxpayer needs:

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

Step 2. Receive a certificate from your place of employment stating what funds were accrued and deducted from wages this year using Form 2-NDFL.

Step 3. Make photocopies of all documents certifying the right to receive a tax deduction for children.

Step 4. Provide the Federal Tax Service at your place of residence with a declaration and application for a standard tax deduction for children, as well as copies of documents confirming this right.

If the submitted tax return specifies the amount to be refunded from the budget, you should contact the tax service with an application for a tax refund (along with the declaration or after a desk tax audit).

The refund of the paid tax surplus is made within a month after filing an application with the Federal Tax Service, but not before the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

Examples of calculating the standard child tax deduction

Example 1. One child living in a two-parent family.

The monthly income of a spouse without taxation is 30,000 rubles, and that of a spouse is 25,000 rubles. Both parents wish to receive a deduction and have submitted appropriate applications. Each of them wrote an application to use the standard tax deduction. Without taking into account the deduction, the amount of their final income will be equal to:

30,000 * 13% = 3,900 (tax), which means 30,000 – 3,900 = 26,100 rubles - the spouse’s salary.
25,000 * 13% = 3,250 (tax), which means 25,000 – 3,250 = 21,750 rubles - the spouse’s salary.

Taking into account the standard tax deduction for 1 child:

30,000 – 1,400 = 28,600 - the amount that is subject to taxation, that is, 28,600 * 13% = 3,718, resulting in 30,000 – 3,718 = 26,828 rubles - the spouse’s salary.
25,000 – 1,400 = 23,600, which means 23,600 * 13% = 3,068, and 25,000 – 3,068 = 21,932 - the spouse’s salary.

Example 2. Two children living in a single-parent family (with one legal representative).

Taking into account the deduction, the amount of income will be calculated as follows: 40,000 – 1,400 – 1,400 = 37,200. However, in the situation under consideration, the tax deduction is assigned in double amount, therefore, the indicated amounts should be subtracted from the resulting value again: 37,200 – 1,400 – 1,400 = 34,400 – this is exactly the amount that is subject to taxation: 34,400 * 13% = 4,472. Ultimately, the salary will be equal to: 40,000 – 4,472 = 35,528 rubles.

Example 3. Three children living in a full family.

Let’s assume that each of the spouses, officially employed and wishing to receive a tax deduction for children, earns 50,000 rubles.

Without taking into account the tax deduction for children, the salary of each spouse will be: 50,000 * 13% = 6,500 and 50,000 – 6,500 = 43,500 rubles. Taking into account compensation, the final income will be calculated as follows: 50,000 – 1,400 – 1,400 – 3,000 = 44,200, therefore, the tax amount is 44,200 * 13% = 5,746 rubles, and salary 50,000 – 5,746 = 44 254 rubles for each parent.

If the spouse refuses to receive a tax deduction for children in favor of his wife, his salary will be 43,500 rubles. The mother’s salary, as a parent with many children, receiving a double tax deduction for children, will be equal to: 50,000 - (1,400 + 1,400 + 3,000) - (1,400 + 1,400 + 3,000) = 38,400, therefore, 38,400 * 13% = 4,992 and 50,000 - 4,992 = 45,008 rubles.

Example 4. An adopted disabled child and a natural child living with two parents.

If only one of the spouses works in the family, let’s say the father, he will not be able to receive a double tax deduction for children. When calculating wages (based on the fact that it is equal to 30,000), the fact that one of the children is disabled and has adopted status will be taken into account.

In this case, the salary will be equal to: 30,000 – 1,400 – 12,000 = 16,600, therefore, 16,600 * 13% = 2,158, and 30,000 – 2,158 = 27,842 is the final salary of the adoptive parent.

If the spouse also gets an official job, but at the same time refuses the tax deduction for children in favor of the husband, his salary will be equal to: 30,000 - (1,400 + 12,000) - (1,400 + 12,000) = 3,200, tax 3,200 * 13% = 416, therefore, 30,000 – 416 = 29,584 rubles. - this is the salary of a parent (aka adoptive parent) who receives a double tax deduction for two children, one of whom is disabled.

Example 5. A disabled child living with one guardian.

If the guardian’s salary is 30,000 rubles excluding tax, then after tax is withheld it will be 26,100 rubles. Since a disabled child is being raised by only one guardian, the salary of this guardian will be calculated taking into account a double tax deduction: 30,000 – 6,000 – 6,000 = 18,000, therefore, 18,000 * 13% = 2,340 and 30,000 – 2,340 = 27,660 - this is the final salary.

Example 6. Four children living in a single-parent family.

Mozova T.V. is raising four children aged 16, 15, 8 and 5 years.

Every month a woman earns 40,000 rubles.

Mozova T.V. turned to her management with an application to receive a standard tax deduction for all children. The maintenance of the two older children is 1,400 rubles each, and the youngest – 3,000 rubles per month.

Having carried out the calculations, we find that the total tax deduction is 8,800 rubles/month.

Every month Mozovoy T.V. will calculate personal income tax based on the amount of 31,200 rubles (40,000 monthly income minus 8,800 rubles tax deduction for children):

Personal income tax = (40,000 – 8,800) x 13% = 4,056 rubles.

As a result, Mozova T.V. will receive 35,944 rubles.

If Mozova T.V. had not written an application for a tax deduction for children and had not received it, then personal income tax for her would have been calculated as follows:

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

The tax deduction is provided until the child reaches adulthood. It is noteworthy that if the child turns 18 at the beginning of the year, then you have the right to receive a tax deduction until the end of the year. If children continue their full-time education (regardless of whether it is paid or free), then parents can use the tax deduction for the entire period of their child’s education (up to the child’s age of 24 years maximum). Let's assume that your son received a diploma and graduated from school in June, which means that from the next month you will no longer receive a tax deduction.

If a deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If, for example, you have three children, and the eldest two have grown up long ago and you receive nothing for them, the tax deduction for the 3rd child will still remain 3,000 rubles.

For disabled children, the deduction is larger: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles - and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempt from tax - parents will save 1,950 rubles each. This provision is confirmed by judicial practice, as stated in paragraph 14 of the Review, approved. By the Presidium of the Supreme Court on October 21, 2015.

Child tax deductions are part of a government support program for citizens receiving low wages. That is why the annual limit was introduced. You can receive a tax deduction throughout the year if your monthly salary does not exceed RUB 29,166.

Based on this, it is easy to calculate that if your salary is 50,000 rubles, then the annual limit of 350,000 rubles will be exhausted in August and the deduction will be stopped, and you will have to pay personal income tax on the full amount of your salary until the end of the year.

Thus, 350,000 rubles is the largest amount of income within which you are entitled to receive a tax deduction for a child per year.

It happens that during a crisis, salaries are delayed for several months or an employee is on sick leave. In such situations, the deduction is transferred to the next month and added up.

However, if the crisis is prolonged and wages have not been paid by the end of the year, then the deduction will expire and will not be carried over to the next year.

Controversial situations when obtaining a tax deduction for children

Sometimes receiving a tax deduction for children is associated with the emergence of some controversial situations. This issue is worth considering in more detail.

Situation 1. An employee who has not received wages over the past few months has, in fact, no income. This situation may arise as a result of:

on sick leave;
on unpaid leave;
on maternity leave.

However, according to the law, the amount of the deduction must be determined even for the time when the employee did not receive wages. This way, the employee will receive all due funds when receiving taxable income.

Unfortunately, if receipt of official income has not resumed before the end of the current year, then the deductions will not be transferred, but will be lost.

Situation 2. The maximum income limit of 350 thousand rubles per year was reached. If one of the parents has crossed this threshold, but the second has not, then it is necessary that the first spouse officially, by filing an application, formalize the transfer of rights to receive a tax deduction in favor of the second.

Situation 3. If a citizen has been deprived of parental rights, he can still receive a tax deduction for children, but only if he continues to financially support them through the payment of alimony.

Situation 4. According to the law, it is also possible to receive a tax deduction for children living or staying abroad for a long time. To receive compensation in this case, you must provide a document from foreign authorities confirming that the child lives or is studying in a certain state. The right to receive the child tax credit continues even if the child temporarily stops studying.

Sometimes situations occur that cannot be attributed to any of the cases mentioned above. In such circumstances, it is necessary to obtain advice from specialists competent in this matter, who will explain what to do. Keep in mind that you can contact the Federal Tax Service with any questions related to the tax sphere.

As for the tax deduction for a disabled child in 2019, it is defined as cumulative. In other words, each of the legal representatives has the right to receive a deduction for a disabled child (the amount ranges from 6,000 to 12,000 rubles) and a standard deduction depending on the order of birth of a child with a disability. Based on this, the amount of the tax deduction increases by 1,400 - 3,000 rubles.

Let's give an example. The Denisov family has two children, the youngest of whom is disabled. For a healthy older child, parents can receive a deduction equal to 1,400 rubles, while for a 4-year-old younger daughter with disabilities, a standard child tax deduction (1,400 rubles) and a deduction for a disabled child (12,000 rubles) are accrued. ). Thus, the total tax deduction for the youngest child is 12,000 + 1,400 = 13,400 rubles.

Pay attention! Parents have the right to receive tax deductions for a child with disability group I or II until the latter reaches 24 years of age. For a child with disability group III, a tax deduction is received until he reaches 18 years of age.

Starting from 2019, you can apply for a tax deduction for children only at your place of work: the Federal Tax Service and the guardianship service no longer consider these issues. An exception can be made for those citizens for whom the employer did not provide a deduction or provided it in a smaller amount than required. If such a situation arises, a citizen paying taxes on official income has the right to apply to receive and recalculate a deduction for children to the tax authority.

It is worth keeping in mind the following important points:

The tax deduction for children is calculated for the last year, however, if an employee changes jobs in the middle of the year, then his income, from which personal income tax was withheld, from his previous place will be taken into account.
In cases where taxes were partially paid on the income received, only that part that was taxed will be taken into account. For example, an employee was provided with financial assistance in the amount of 9,000 rubles, but personal income tax was withheld only from the amount of 5,000 rubles, therefore, to calculate the deduction, it will be necessary to take exactly five thousand, not nine.
If an employee in an organization combines several positions, then when calculating the tax deduction for children, the total income is taken. If there is an external combination, then the deduction is calculated only on the basis of income from the main job.
If the annual income exceeds the permissible threshold of 350,000 rubles, the parent has every right to refuse the tax deduction for children in favor of the second spouse.

The government also announced several possible innovations, but it cannot be said that they will definitely be implemented:

increasing the maximum tax deduction for children for large families by 10 times;
exemption from personal income tax for parents earning less than 30,000 rubles. wages.

Summarizing the above, it is worth repeating that the amount of the tax deduction for children can vary from 1,400 to 12,000 rubles, depending on the order of birth and the state of health of the child. Back in 2017, the issue of assigning additional benefits when receiving a standard tax deduction for large and low-income families was brought up for consideration, but a decision on it has not yet been made.

The standard deduction can be used by all parents who support their children. In this article we will look at what this deduction is, its size and how to get it.

What is the standard child tax credit?

According to tax legislation, personal income tax is withheld from wages in the amount of 13%. If you have children, you can count on tax benefits - tax will not be withheld from part of your salary.

For example, if you have one child, you are entitled to a standard deduction in the amount of 1,400 rubles per month. This means that on a portion of your salary in the amount of 1,400 rubles, you will not have a tax of 13% withheld. That is, you will receive 1400 x 13% = 182 rubles per month more.

Amount of deduction for children

From 2016, the following deduction amounts apply:

For the first and second child, you can exempt 1,400 rubles from tax. per month (accordingly, you will receive 182 rubles more);

For the third and subsequent children you can exempt 3,000 rubles from tax. per month (accordingly, you will receive 390 rubles more).

Example: In Miroshina N.I. three minor children. Accordingly, she has the right to a deduction in the amount of 1400 + 1400 + 3000 = 5800 rubles per month. This means that from the amount of 5800 rubles from Miroshina N.I. no tax will be withheld at the rate of 13%. Therefore, Miroshina N.I. will receive a salary of 754 rubles per month more (5800 x 13%).

Each parent can receive a standard deduction for children. Moreover, if the child has a single parent, as well as in some other cases, you can receive a double deduction (see: “Double deduction”).

For children of what age can I receive a deduction?

You can receive a standard deduction for children aged:

Up to 18 years old;

Up to 24 years of age, if they are studying full-time (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Income limit up to which you can receive a deduction

In addition to restrictions on the age of children, the legislation established an income limit, upon reaching which the deduction will no longer be provided. From the month in which your year-to-date income exceeds 350,000 rubles, you will not be able to receive a deduction.

Example: In Savatieva E.A. two minor children. Salary Savatieva E.A. is 80,000 rubles. per month. Thus, she will be able to receive the standard deduction for children for four months (80,000 x 4 = 320,000 rubles). Based on the results of the fifth month, the income of Savatieva E.A. will exceed 350,000 rubles. (80,000 x 5 = 400,000 rubles), which means she will no longer be able to receive the standard deduction.

For more information on income limits, see the article: “Income Limits”.

How to get a deduction for children?

To receive a deduction for children through your employer, you need to provide him with the following documents:

Child's birth certificate;

Statement.

If the child is over 18 years old, then additionally you will need:

Certificate from the educational institution confirming full-time study.

If your employer does not provide you with a standard deduction, you can obtain it through the tax office by filing a 3-NDFL declaration. More detailed information on receiving a deduction is provided in the article: “The process of obtaining a standard deduction.”

Is it worth getting a deduction?

As we discussed above, the process of taking the standard deduction through your employer is extremely simple. However, given the small size of the deduction, many parents do not use their right.

Whether to claim a deduction or ignore the state benefit is up to you to decide.

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

Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. In this case, the deduction for children is provided regardless of the provision of other standard tax deductions.

Types of standard tax deductions

Standard tax deductions:

tax deduction

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

deduction for 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 from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

for the first and second child – 1400 rubles;
for the third and each subsequent child – 3,000 rubles;
for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles for parents and adoptive parents (6,000 rubles for guardians and trustees).

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

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

Provided to taxpayers who support a child(ren).

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

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

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

If the employee is the only parent (the only adoptive 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 trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.

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

Contact the employer with an application for a standard tax deduction for the 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 children according to their dates of birth. The first-born child is the oldest child, regardless of whether a deduction is provided for him or not.

If a taxpayer works for several employers at the same time, the deduction can be provided to only one employer at his option.

An example of calculating the amount of tax deduction for children

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

Moreover, her monthly income (salary) is 40,000 rubles.

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

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

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

Personal income tax = (40,000 rubles – 8,800 rubles) x 13% = 4,056 rubles.

Thus, in the hands of Matveev E.V. 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% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.

In some cases, for example, for a single parent, the deduction amount may be doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.

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

If during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when filing a personal income tax return with 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 your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

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

Submit to the tax authority at your place of residence 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 has calculated 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 after completing a desk tax audit).

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

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