Child tax benefits. How to get a child tax credit? detailed instructions

The right to a child deduction or a deduction from the income tax for children has a parent, including an adopted parent, a spouse of a parent, an adoptive parent, a guardian, a trustee who is supporting the child. The deduction is provided for each child under the age of 18 or a full-time student under the age of 24 - student, graduate student, resident, intern, cadet (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Amounts of personal income tax deductions for children in 2019

Who is the deduction for?	Condition of provision	Who gets the deduction?
		Parent, spouse of a parent, adoptive parent who cares for the child	Guardian, trustee, adoptive parent, spouse of the adoptive parent who is providing for the child
First child	Age up to 18 years or full-time student, graduate student, resident, intern, student, cadet under the age of 24	1 400
Second child		1 400
Third and each subsequent child		3 000
Disabled child	Age up to 18 years	12 000	6 000
Disabled child of group I or II	Full-time student, graduate student, resident, intern, student under the age of 24

If there are, for example, two minor children in a family, a parent can receive a child deduction in the amount of 2,800 rubles. (1400 rub. + 1400 rub.). That is, when calculating the income tax of an employee with 2 children, the deductions provided for each child are summed up.

What kind of child a parent is - first, second, etc. - is determined in chronological order by the date of birth of the children (Letter of the Ministry of Finance dated November 8, 2012 No. 03-04-05/8-1257). In other words, the first child is the oldest child in the family. Moreover, it does not matter whether a deduction is provided for it or not. That is, if, for example, two older children are already adults and child deductions are not provided for them, but the third child is under 18 years old, then he will still be considered a third child and will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05/8-302). Moreover, when determining the amount of deduction for a joint child for spouses, each of whom has a child from a previous marriage, it is necessary to proceed from the total number of children (Letter of the Ministry of Finance dated November 7, 2018 No. 03-04-05/80099).

Income limit to receive a deduction

As in 2018, the child’s personal income tax deduction in 2019 is provided to the employee until his total income from the beginning of the year reaches 350,000 rubles. From the month in which the employee’s income exceeds the specified amount, the child deduction is not provided.

Personal income tax deduction for children in 2019: required documents

To receive a personal income tax deduction for a child in 2019, an employee must submit to the accounting department of his organization an application and documents confirming the right to the deduction (Clause 3 of Article 218 of the Tax Code of the Russian Federation). In a normal situation, a copy of the child’s birth certificate, in which the employee is indicated as a parent, is sufficient (Letter of the Ministry of Finance dated August 22, 2012 No. 03-04-05/8-991). The age of the child is also determined based on the certificate.

If the child is a full-time student under the age of 24, then in order to receive a deduction for him, the parent must annually bring to the accounting department certificates from the educational institution confirming that the child is studying there (Letter of the Ministry of Finance dated April 2, 2012 No. 03-04- 05/8-401). By the way, for the purposes of the deduction, it does not matter where the child studies - in Russia or abroad (Letter of the Ministry of Finance dated April 15, 2011 No. 03-04-05/5-263).

Child deduction if parents are divorced

Even if the parents are divorced and the child lives with one of the parents, the other parent has the right to a child deduction, provided that he participates in providing for the child. If you deduct from an employee’s salary on the basis of a writ of execution, a court order, etc., then it is obvious that your employee is involved in providing for the child, and the deduction must be provided to him (Letters of the Ministry of Finance dated October 11, 2012 No. 03-04-05/8 -1179).

Double deduction for personal income tax for a single mother

A double child deduction for personal income tax in 2019 is provided to the only parent of the child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). A double deduction can be provided only if there is no other parent at all, for example, if he died, was declared missing, etc. (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

If spouses divorce and the child remains with one of them, this does not mean that this parent becomes the only one for the child (Letter of the Ministry of Finance dated January 15, 2013 No. 03-04-05/8-23). The opposite is also true: from the moment the only parent gets married, he ceases to be the only one, and after such a joyful event, the deduction is provided to him in a single amount.

If one of the parents is deprived of parental rights, the other, according to the Ministry of Finance and the Federal Tax Service, is not entitled to a double deduction (

You are owed 04/15/19 174 697 49

What is this

The state wants to support parents with low salaries, so it allows them not to pay part of the taxes. This is a tax deduction.

RUB 18,096

parents are owed per year if there are three children in the family and the salary of each parent is less than RUB 350,000 per year

If one of the parents is employed, then the accounting department begins to pay less taxes for him, and the saved difference is added to the salary. Thanks to the deduction, parents of three children can receive 9,048 rubles a year or even more.

Who is entitled to

The child deduction is due to parents, adoptive parents, guardians and trustees from the moment the child is born. Both parents can claim the deduction, the main condition is to work and pay personal income tax from their salary.

You can receive a child deduction even when renting out an apartment, garage or other property, but only if you pay 13% personal income tax on this income.

How much do they give?

The amount of the deduction depends on the number of children: the more children, the greater the deduction.

The first and second children reduce their taxable income by 1,400 rubles each - this amount will be deducted from their salary when the tax is calculated. Each subsequent child reduces taxable income by another 3 thousand rubles per month. If spouses have a child from previous marriages, then their common child can be considered the third. Thus, a stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents can receive a deduction if they financially support the child.

For disabled children, the deduction is even greater. Parents and adoptive parents do not pay tax on 12 thousand rubles, and guardians and trustees - on 6 thousand rubles. 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 thousand rubles.

Please note: 1400, 3 thousand, 6 thousand and 12 thousand rubles are the deduction amounts, and not the amount that you will receive in your hands. The deduction is, as it were, deducted from the tax base, and only tax is paid on the balance - 13%. For example, if you are entitled to a monthly deduction of 12 thousand rubles, the payment will be 12,000 × 13% = 1,560 RUR.

The deduction is provided until your income from the beginning of the year exceeds 350 thousand rubles. The deduction will be canceled from the month in which the income exceeded the limit. Starting from the new year, the limit is reset to zero and you can again receive a child deduction.

Calculation example

Alisa and Nikolai have three children: 9, 4 and 2 years old. Alice is on maternity leave and does not qualify for the deduction. Nikolai works under an employment contract and receives 30 thousand rubles per month before tax.

If Nikolai takes the deduction application to the accounting department, then for the first and second child his deduction will be 1,400 rubles each, and for the third - 3 thousand rubles. From January to November, Nikolai will earn 330 thousand rubles and will receive 8,294 rubles more than if there were no children:

(1400 R + 1400 R + 3000 R) × 13% × 11 months. = 8294 R

In December, Nikolai’s annual income will exceed 350 thousand, and he will lose the right to deduction until the beginning of next year.

How to get

You can get a child tax credit right at work. To do this, you need to come to the accounting department, write an application and attach the following documents to it:

1. A copy of the child's birth or adoption certificate.
2. A copy of a passport with a marriage mark or a marriage registration certificate if the parents are married.
3. A certificate from the educational institution stating that the child is a full-time student, if he is a student.
4. Certificate of disability if the child is disabled.
5. Certificate of birth of the child in Form 2 and a copy of the passport page on marital status for double deduction for a single parent. Such a certificate is needed if information about the father is included in the certificate according to the words of the mother. If the father is not mentioned in the certificate initially, the certificate will not be needed.
6. Death certificate of the second parent or an extract from the court decision recognizing the parent as missing if the second parent died or went missing.
7. Documents of guardians and trustees confirming their right to raise a child.

The deduction is renewed automatically every year; there is no need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, start a new family and provide for stepchildren.

If you changed jobs during the year, bring a 2-NDFL certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you exceeded the 350 thousand limit or not.

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Underwater rocks

Children's age. The deduction is due until the child turns 18 years old. Moreover, if the child turns 18 in the middle of the year, the right to the deduction will be valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - a maximum until the age of 24.

Part-time work. The deduction will be given only for one place of work, even if you work part-time for several employers.

Individual entrepreneurs and self-employed. An individual entrepreneur on a simplified license, patent or imputation does not pay personal income tax on his income, so he will not be given a deduction. The situation is the same with the self-employed. But an individual entrepreneur in the general regime can qualify for a deduction, since he pays 13% personal income tax on his income.

Parents are divorced or in a civil marriage. Unmarried parents are also eligible for the deduction. There are two conditions: the parents must be listed on the child’s birth certificate and provide financial support for the child. For example, if the child’s father does not live with the mother, but pays child support, he can count on receiving a child deduction. You can confirm your participation in providing for the child with a written statement from the second parent who lives with the child, an agreement on the payment of alimony, a writ of execution or receipts with a clear purpose of payment.

How to get more

Double child deduction for the only parent. The only parent has the right to a double deduction if the other parent has died, gone missing, or if the child’s birth certificate does not contain a record of the father or it is entered according to the words of the mother.

A parent who is divorced or has not formalized the relationship may also qualify for a double deduction. To do this, the second parent, who works and pays personal income tax from their salary, must refuse the deduction in favor of the first. But to do this, the second parent will have to take a 2-NDFL certificate from work every month.

Deduction for previous years. If you have not previously applied for a deduction or your employer provided a deduction, but not for all children, you can return the tax paid for the last three years. In your personal account on the website nalog.ru, fill out the 3-NDFL declaration and upload the following documents:

1. Application for a standard deduction.
2. Copies and originals of documents giving the right to deduction.
3. Certificate 2-NDFL from work about income for previous years. The certificate can be ordered in your personal account on nalog.ru

The tax office will take three months to check. The verification status can be tracked in your personal account. If the return is approved, the money will arrive in your bank account within a month.

The income of individuals, subject to personal income tax at a rate of 13%, can be reduced by standard tax deductions. As part of these deductions, tax law provides for standard deductions for children.

Deductions for children in 2020

Double personal income tax deduction

If a parent (adoptive parent), adoptive parent, guardian or trustee is recognized as the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double amount. At the same time, “singleness” presupposes the absence of the second parent due to, for example, death, recognition as missing or declaring him dead (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

The double deduction for the single parent ceases to be provided from the month following the month of marriage.

Also, a double child deduction can be provided to one of the parents (adoptive parents) of their choice if the second writes a statement of refusal to receive a child deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Grounds for providing child deductions

Standard tax deductions for children are provided on the basis of written applications and documents that confirm the right to such a tax deduction (birth certificate, copy of passport and other documents) (clause 3 of article 218 of the Tax Code of the Russian Federation).

How long is the deduction available during the year?

A deduction for children is provided for each month of the calendar year until the taxpayer’s income, taxed at a rate of 13%, does not exceed 350,000 rubles from the beginning of the year. From the month in which total income exceeds 350,000 rubles, children's deductions are not provided.

At the same time, income in the form of dividends is not taken into account in the total income.

The legislation regulates certain types of income of citizens, which are deducted from the total amount for taxation. Tax deductions are not subject to the usual personal income tax rate of 13% if they are standard.

Amounts deducted for children are standard tax deductions. This means that this form of tax burden reduction will be in effect continuously as long as the original status of the taxpayer is maintained (in this case, receiving taxable income and the presence of one or more future heirs).

To whom can this deduction be made?

Article 218 of the Tax Code of the Russian Federation prescribes the procedure for assigning and calculating tax benefits, including “children’s” deductions. According to the law, child tax deduction- this is an amount of money designated in regulations, from which 13% personal income tax (income tax) will not be charged.

The right to make this deduction has every from:

• the child's natural parents;
• adoptive parents;
• guardians;
• trustees.

The right to receive this tax benefit is recognized if there are one or more offspring under the age of 18 or older (up to 24 years), if the eldest child is a full-time student as:

• student;
• cadet;
• intern;
• graduate student;
• resident.

FOR YOUR INFORMATION! Full-time education is allowed not only in an educational institution in the Russian Federation, but also abroad. Studying a master's degree as a first higher education will not be an obstacle to assigning a tax deduction (naturally, if the child meets the age criterion).

Regardless of age, a separate tax deduction will be accrued for disabled children.

First, second, third... How much do we subtract?

Tax deduction is assigned separately for each child, suitable according to age criteria. For a child born first or second, it is the same amount, namely 1,400 rubles. If the taxpayer is in the care of three or more children or older children eligible for deduction, then for each offspring younger than the second, a deduction in the amount of 3,000 rubles will be charged. The amounts allocated for each of them are added up.

The number of children is counted according to seniority, that is, in the chronological order of their birth. In this case, the age of the older children and their status are not important. For example, the oldest is already over 18 and is not a full-time student, that is, he is not subject to a tax deduction, and there are only three children in the family. In this case, the youngest, who has not reached this age, is still the third child, who is entitled to a deduction in a larger amount - 3,000 rubles.

IMPORTANT! In tragic cases of death of children, their number according to seniority does not change: every living child still continues to be considered the same in number as he was at the moment of birth. If spouses have new children in another marriage, they will no longer be considered the first: the chronological order of birth is preserved.

Disabled child provides the right to make deductions within the following limits:

• 12,000 for each of the parents (natural or adopted);
• 6,000 (for guardians and trustees).

NOTE! The amounts given are not the money that will be returned to the taxpayer with children. These funds simply will not be charged the additional 13% due to personal income tax. For example, a citizen with two minor children will receive a tax benefit (1400 + 1400) x 0.13 = 364 rubles. This amount will make his tax burden lighter.

Users of the official website of the Federal Tax Service have the opportunity to independently calculate tax deductions using the online service. To calculate, you will need to enter the initial data in special fields:

• amount of children;
• the amount of taxable income for the previous period;
• data regarding children with disabilities.

Double deduction amount

The law gives the right to certain categories of citizens to make a “children’s” tax deduction, which is doubled. If a child is being raised by a single mother, she has this right unconditionally (just like a father raising a child alone). Any parent can refuse to receive the child deduction due to him, then his share of this tax benefit will go to the other parent. If the child is adopted, then if one of the adoptive parents refuses the deduction, the other will receive it double.

When there is only one parent

There is no term “sole parent” in legislative acts. A single mother (less often a father) is considered the only parent by law if this is proven in the following documents:

• the second parent is not listed on the child’s birth certificate;
• The registry office issued a certificate (form 25) that information about the second parent was recorded in the certificate from the words of the first (most often the father is entered from the words of the mother);
• the second parent has died, for which there is official medical evidence;
• the second parent is officially deprived of parental rights;
• there is a court decision declaring the second parent dead or missing.

ATTENTION! An unregistered marriage cannot be grounds for recognizing a parent as single.

If a single parent registered a marriage, he will no longer be entitled to receive a double tax deduction, since he is no longer the sole caregiver of his child. But the new spouse automatically acquires the right to this benefit.

The limit set for income when calculating deductions

A large income removes from citizens the right to tax benefits for having children. If the amount of a citizen’s income exceeds that established by the state, he himself has the financial ability to be responsible for providing for the child, so there is no reason to reduce his tax burden. Until 2016, citizens who received more than 280 thousand rubles were not able to apply for a child tax deduction. In 2016, this amount was changed, and today it is 350 thousand rubles.

The time for which the income received is calculated begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the accrual amount in a particular month has reached the legal limit, the deduction will no longer be accrued for subsequent months.

Documents for child tax deduction

If the child’s parents are officially employed, then their employer himself submits the necessary papers to the relevant tax authority. Citizens will simply receive wages in accordance with all taxes withheld and deductions made. The necessary documents are provided by employees to the human resources department or accounting department at their place of work.

For the standard “children’s” tax deduction you will need:

• birth or adoption certificates (for all children);
• an application in which the employee requests a standard tax deduction for the child(ren);
• certificate 2-NDFL for the previous year (if the place of work was changed);
• for children who are already 18 years old - a certificate stating that they are actually studying full-time at a particular educational institution (this certificate must be updated annually).

ADDITIONALLY! If the parents are divorced or their marriage has not been registered, then the second parent can receive a deduction if he documents that he is involved in providing for his offspring: for this he needs to provide an agreement on the payment of alimony or a certificate of registration at the same place of residence as the child. A court decision on determining the person with whom the child remains in the event of a parental divorce is also valid.

For a “double” deduction The following is added to these documents:

• application for a double tax deduction;
• written refusal of the other parent or adoptive parent;
• Certificate 2-NDFL of the parent who wrote the refusal (for each month for which the deduction is made).

Taxpayer liability

The employer assumes all obligations for submitting documents to the tax office, calculating and accruing due payments, including tax deductions. This obligation is provided for by the function of a tax agent that the employer performs in relation to employees.

But the employer carries out all its actions based on information and documents received directly from the employee. If the employer fulfilled his duties in good faith, and then it turned out that the employee provided false data and/or fictitious documents, liability for such an act (and sometimes criminal liability) will fall on the taxpayer himself - the hired employee, and not his employer.

From what time is the deduction calculated?

The calculation period is considered to be a calendar year, so the tax benefit regarding the income tax deduction for children will be accrued from the beginning of the year. This does not take into account exactly what month the application, declaration and the rest of the documents were submitted to the tax authority.

2017 made some adjustments: now the beginning of the year for calculating deductions will be counted from the month in which the child was born, or from the day when he was adopted or guardianship was established. If an employee who has children is employed while already having them, then the new employer will begin to count the required benefits starting from the month of employment, taking into account the income received directly at the new place.

Didn't receive the required deduction?

It happens that a taxpayer, for one reason or another, during the year did not receive the tax benefit due to him for his children. Or maybe this deduction was not fully accrued to him: tax agents also make mistakes. This does not mean at all that the possibility of deduction is lost for him.

In the coming year, he has the opportunity to return part of the amount in the amount of a deduction from the tax already paid.

The main thing is to timely submit your tax return and the required documents for a personal income tax refund:

• birth or adoption certificate (copies) for each child;
• Form 3-NDFL (declaration);
• for a son or daughter from 18 to 24 years old - a certificate of in-patient education.

Final deadlines for deductions

If a child turns 18 this year and is not in full-time education, the standard tax deduction will be due until the end of that calendar year (month of birth does not matter).

A full-time student under 24 years of age will give the right to a deduction to his parents for the following period:

• until he graduates from educational institution (even if he is not yet 24 years old);
• until the year of your 24th birthday (even if training is not completed).

NOTE! In the tragic event of the death of a child, the reduced tax rate remains with the parents until the end of the calendar year.

Application for a deduction

It is best if the enterprise has ready-made application forms, in which you only need to enter individual data, and the necessary deductions need to be marked with “checkboxes”, then none of them will be forgotten.

However, a free form of application is also allowed, because there are no strictly established samples in this regard.

Sample application for the standard child tax credit

To the Director of Domostroy LLC
from storekeeper R.L. Rozanova

STATEMENT

When determining the tax base, I ask you to provide me with monthly standard tax deductions for personal income taxes for my children A.D. Rozanov. (21 years old, full-time student), Rozanova O.D. (10 years).

I am attaching to the application:

• a copy of O.D. Rozanov’s birth certificate;
• a copy of A.D. Rozanova’s passport;
• certificate stating that Rozanova A.D. actually studying full-time at Moscow State University (Faculty of Economics).

01/14/2015 R.L.Rozanova

Example of an application for a double tax deduction

To the Director of Voskhod LLC
from Zelentsova T.I.,
senior economist,
TIN 36678398000,
living at the address
Moscow, Green Avenue,
26, apt. 194

STATEMENT

Please provide me with a standard tax deduction for personal income tax for my children Zelentsova M.P. (04/13/2005), Zelentsov E.P. (07/06/2008), Zelentsov A.P. (10/18/2012) in double the amount (based on clause 4, clause 1, article 218 of the Tax Code of the Russian Federation) due to the fact that my husband Zelentsov P.I. died on November 23, 2016.

I am attaching the following documents to the application:

• copies of birth certificates of children – Zelentsova M.P., Zelentsova E.P., Zelentsova A.P.;
• a copy of the death certificate of the spouse Zelentsov P.I.