Child tax deduction when to apply. How to get personal income tax deduction for children? Specific questions on the standard tax deduction

Deductions for children for personal income tax in 2020 will increase, but the rules for providing will remain the same. In this article, we will tell you who to provide deductions in 2020, in what amount and on the basis of what documents.

Who is eligible for standard child deductions?

The standard child deduction is a reduction in the amount income tax, which is monthly deducted from wages. Officially employed citizens of the Russian Federation who have children can increase the amount of wages. This only applies to income that is subject to personal income tax at a rate of 13%, with the exception of dividends. ...

Non-residents are not entitled to standard deductions for children in 2020, and the tax rate does not matter here.

The tax deduction can be used by:

• parents (including adoptive ones),
• their spouses,
• adoptive parents,
• trustees,
• guardians.

Since 2020, inspectors have the right to withhold additional personal income tax from the company. Whether it is necessary to indicate additional charges in the salary statements and whether it is possible to subsequently deduct the amounts from the employee, the tax authorities explained.

A visual diagram will help you determine exactly whether an employee is eligible for a monthly tax reduction.

Child Tax Deduction: Amount in 2020

In 2020, the Government plans to introduce amendments to Article 218 of the Tax Code. The amount of the tax deduction for children will be increased and the income threshold, up to which this benefit is granted, will be raised. For a comparison of the size of child deductions in 2019 and 2020, see the table.

It is important to know that when determining the amount of the tax reduction, the number of all children, regardless of their age, is taken into account. It doesn't matter if there is a deduction for the elders or not.

What is the annual income that qualifies for the deduction for children for personal income tax

The limit of the employee's annual income in 2020 will be increased from 350,000 to 400,000 rubles. The draft changes are under consideration in the State Duma. Exceeding this threshold deprives the employee of the right to benefit from the child tax deduction.

By defining limit value income, consider only residents' income taxed at a rate of 13 percent. For example, do not consider established by law compensation, maternity benefits, child benefits.

Partially exempt from personal income tax, include in the calculation of the limit only in the part that is taxable. For example, when calculating the limit, take into account material assistance in the amount of over 4000 rubles.

Documents required to receive tax deduction

In order to exercise the right to a tax deduction, an employee must submit an application in any form and a copy of the child's birth certificate. If there are several children in the family, then copies of certificates for all children, including those for whom a deduction is not allowed, should be provided.

This information will help the accounting department of the organization determine the number of children in the family, the age of each child and the amount of tax deduction for each child, taking into account the sequence of their birth.

For what period to provide deductions

Provide a deduction from the month when the child was born, adopted, or established guardianship or guardianship. This is the month indicated on the birth certificate or other supporting document. Stop giving a deduction when one of the following conditions occurs:

There are 2 types of standard tax deductions:

If individual has the right to a deduction on several grounds, then only the largest of them is provided (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for taxpayer children

The parents of the child, on whose support he is, have the right to receive a standard tax deduction for personal income tax (deduction for children) monthly.

The tax deduction allows you to reduce income taxed with personal income tax at a rate of 13% (excluding income from equity participation in the organization), for a certain amount.

That is, personal income tax will be paid from a smaller amount.

To take advantage of the deduction, parents must have tax resident status and income that is subject to personal income tax at a rate of 13%, for example, to receive wages (clause 3 of article 210, clause 4 of clause 1 of article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for children of what age

A standard deduction is provided for each child (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation):

Up to 18 years old;

From 18 to 24 years old, full-time student in the Russian Federation or abroad (schoolchild, student, cadet, intern, graduate student, resident), incl. with paid education.

Who is eligible for the standard tax deduction

A personal income tax deduction for a child can be provided to an employee (including for the GPA and an external part-time employee) who:

is an tax resident RF;

has to provide for the child;

applied for a deduction to you.

Standard tax deductions

The amount of the deduction depends on which account of the child it is provided to (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation).

The order of birth of children is determined by the dates of birth.

In this case, those children are also taken into account, for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.

The amount of the deduction for a disabled child depends on who is eligible for the deduction and is summed up with the deduction depending on the order of birth of the child.

Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:

RUB 1,400 - for the first child;

RUB 1,400 - for the second child;

RUB 3,000 - for the third and each subsequent child.

RUB 12,000 - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, adoptive parent, spouse (wife) of the adoptive parent, regardless of the order of birth of such a child.

Providing double standard tax deduction

A deduction for a child in a double amount is provided (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation):

the only parent (including adoptive), adoptive parent, guardian, trustee;

to the parent (including the foster parent) when the second foster parent has waived the deduction.

Limitations on the granting of the standard tax deduction

When granting a deduction, the following are taken into account (paragraphs 11, 16, 17, clauses 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1. Amount of parent's income: the deduction is provided monthly until the parent's income (salary), calculated from the beginning of the year, reaches 350,000 rubles. From the month in which income exceeds this amount, no deduction is provided.

2. Child's age: by general rule you can get a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident or intern.

Standard tax deduction: details for the accountant

• Double the standard child tax deduction

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• Salary taxes upon reorganization in the form of transformation

  Lee new organization continue to provide standard tax deductions for personal income tax and make a refund ... RF tax agent has the right to provide standard tax deductions for personal income tax on the basis of a written ... -06/34866, in order to receive standard tax deductions, individuals are again required to submit ... and documents confirming the eligibility for standard tax deductions. Since in accordance with clause ...

• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

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• We provide standard deduction per child in 2019

  05/1233 the basis for granting a standard tax deduction to parents who do not pay ... since the taxpayer is entitled to a standard tax deduction on the condition of ... marriage? Regarding the provision of a standard tax deduction in the event that parents ... of supporting documents for the provision of a standard tax deduction for each full-time student ... An individual loses the right to receive the standard tax deduction in question from one month ...

• Review of letters from the Ministry of Finance of the Russian Federation for November 2018

  The total number of children is taken into account in determining the amount of the standard tax deduction to apply ... the standard tax deduction counts as the third. Documents to prove eligibility for the standard tax deduction ... the parent of the child is eligible for the standard tax deduction. If the father of the child directly ... confirms his eligibility for the standard tax deduction, in particular, may ... be eligible for the standard child tax deduction for tax ...

• We issue a "child" deduction in "1C"

  Standard tax deductions. When calculating personal income tax, the program also checks the possibility of applying standard tax deductions ... deductions have been applied. The amount of actually applied standard tax deductions for personal income tax ... the document terminates at once all standard tax deductions of an individual in a particular organization ...

• Standard personal income tax deduction for children after divorce

  1 tbsp. 218 of the Tax Code of the Russian Federation standard tax deduction for each month tax period... finding that the basis for granting the standard tax deduction to parents who do not pay child support ... is the following finding: the basis for granting the standard tax deduction to parents who do not pay child support ...

• Providing a standard deduction to a taxpayer who supports a disabled child

  A child is eligible for a standard tax deduction for each month of the tax period ... 2016 is eligible for a standard tax deduction per child in the amount of 12 ... was and before the increase in the size of the standard tax deduction. So, for example, in the Letter of ... we fully agree with the position of the arbitrators: the standard tax deduction is applied taking into account the specifics provided for ... 10/21/2015, the total amount of the standard tax deduction for a disabled child is determined by ...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  Does not contain rules prohibiting the provision of a standard tax deduction for the months in which ... a parent is eligible to receive a standard child tax deduction for each month ... months after the standard child tax deduction at the place of primary ... a taxpayer cannot be eligible for the standard child tax deduction ... Therefore, the grounds for the spouse to receive the standard child tax deduction for the ...

• Reorganization of the institution: personal income tax and insurance premiums

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• About the size of the standard personal income tax deduction for a disabled child

  ... (13%)) by the tax agent providing this standard tax deduction exceeded RUB 350,000. Starting out... . 218 of the Tax Code of the Russian Federation, the total amount of the standard tax deduction is determined by two circumstances: by what ... services. We give in the table the size of the standard tax deduction for personal income tax for a disabled child ... courts. Therefore, when determining the size of the standard personal income tax deduction for a disabled child ...

• What amounts are not taken into account when determining the maximum amount of income for providing a standard deduction for personal income tax?

  RF employees with children are provided with a standard personal income tax deduction for each month ... income, which affects the provision of standard tax deductions, are not taken into account, among other things: amounts ...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2018

  218 of the Tax Code of the Russian Federation, the right to a standard tax deduction in relation to ward children ... 1 of Article 218 of the Tax Code of the Russian Federation, the standard tax deduction is provided by a tax agent when calculating ... the agent is not determined, and therefore the standard tax deduction for personal income tax ...

• Payment by individual entrepreneurs of personal income tax for 2020

  The actual income received, professional and standard tax deductions, as well as taking into account previously ... payments, you can take into account professional and standard tax deductions for personal income tax, as well as amounts ...

Personal income tax benefit for children (child) in the Russian Federation in 2020. The basic concepts, conditions for receiving, the amount of benefits and the mechanism for receiving - you can find out all this by reading this article.

General Provisions

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Every employed citizen is obliged to pay tax on income received to the state budget. However, some categories of citizens are entitled to personal income tax benefits.

They apply to families in which there is at least one child under 18 years old or under 24 years old if they receive full-time education.

Important concepts

The basic concepts on this issue are presented in the table:

What are the limitations

Personal income tax deductions contribute to an increase in a citizen's salary by reducing the amount subject to taxation.

The social deduction provides an opportunity to return part of the funds spent on the treatment of the child or solving housing issues.

The standard deduction for personal income tax will be carried out until the parent's official income (at a rate of 13%) exceeds 350 thousand rubles from the beginning of the year. After passing this milestone, deductions in the current year will automatically stop.

Which parent can receive

The categories of citizens provided for in article 56 of the Tax Code of the Russian Federation can be exempted from paying income tax or pay only partially. These deductions relate to income taxed at a 13% rate.

Personal income tax benefit for children can be received by:

• both parents, including stepmothers (stepfather, stepmother);
• guardians and trustees;
• adoptive parents.

The standard tax deduction for a child under the age of 18 is due to both parenting parents. An important condition for obtaining benefits is the availability of an official job for a citizen.

If the parents live apart or are divorced, one of them can apply for a double deduction, and the other parent can refuse the benefit. The amount of deduction varies depending on the number of children in the family, as well as on their possible disability.

Legal framework

All questions on the provision of personal income tax benefits to parents for minor children are considered in Tax Code Russian Federation, namely in Articles No. 56, 218, 219, 220, 222.

Individual cases of accrual of benefits are considered in the letters of the Ministry of Finance and various documents of judicial practice.

Basic moments

In the event that personal income tax is withheld from the income of a citizen in the amount of 13% and he has minor children, he can count on a standard tax deduction. Thus, the amount of the approach tax that the parent has to pay will be slightly reduced.

To what amount of income is it put

A parent who is single-handedly raising children is entitled to double the tax credit. To receive personal income tax benefits, the amount of a citizen's income should not exceed 350 thousand rubles per year.

Compared to 2015, in 2020 the maximum value increased by 70 thousand rubles. Personal income tax benefits are issued for a period of one year for citizens whose income is about 29,000 rubles.

If the parent's income is much higher than this amount, then the period for granting the benefit will be only one month.

The overwhelming majority of Russian citizens have an average wage is about 32,000 rubles, so they can apply for financial assistance.

Separately, funds are allocated to support families in which children with disabilities are brought up, since they need state support.

To correctly calculate your income for subsequent comparison with the limit, you need to take into account some important points:

1. It should be borne in mind that a 13% tax is imposed on the salary received by a citizen on a monthly basis.
2. If a citizen's income is subject to other taxes, they are not included in the calculation. Amounts that should not be taxed are not taken into account.
3. If a citizen has changed his place of work, then he should submit a certificate from the previous place of work.

Benefit amount

The size tax relief, provided monthly, depends on the number of children in the family, as well as on the social categories of babies.

The amount of the benefit may differ depending on the status of the deduction recipient - for parents the amount of the benefit is usually higher than for guardians.

On 1, 2, 3 and subsequent

Personal income tax benefit:

Disabled child

Upbringing minor child with disabilities, can apply for personal income tax benefits in the amount of:

Other categories

If the child is enrolled in the full-time department and his age is less than 24 years old, the parents also have the right to receive personal income tax benefits.

If a child with a disability attends an educational institution and his age does not reach 24 years old, then the parents are entitled to an allowance in the amount of 12,000 rubles. At the same time, the child can study both in Russia and in foreign institutions.

An example of calculating personal income tax benefits for children in 2020

Suppose that the salary of a mother of three minor children is 36,000 rubles per month (up to deduction of personal income tax). The amount of the allowance due to her will be 5800 rubles (1400 for the first and second, 3000 for the third child).

This amount is deducted from the salary for calculating personal income tax:

(36000 - 5800) * 0.13 = 3926 rubles.

Thus, the mother's income will be 32,074 rubles. This is 754 rubles more than the salary without deductions for children.

Receiving mechanism

Registration of personal income tax benefits for children can be made through an employer or at the Federal Tax Service.

In the first case, the allowance will be charged to the salary automatically, since the calculation will be made in the accounting department of the organization. The application must be submitted in the same year in which the right to receive the benefit arose.

If you submit documents to the Federal Tax Service, the tax deduction is provided as a lump sum. Sum return of personal income tax transferred to the account of the applicant.

Therefore, in this case, documents must be submitted at the end of the calendar year in which the applicant became eligible for the benefit.

It should be noted that the appeal to the Federal Tax Service can be made in various ways:

• personal visit;
• send documents by mail;
• through the official website of the Federal Tax Service;
• through the portal of the State Service.

Required documents

To be eligible for a tax deduction, a parent must write an application and provide a list of documents. Sample application for deduction for children.

This procedure is carried out once for a long time. A change in life situation may lead to the need to re-submit documents (birth of a child, change of job, etc.).

The applicant must prepare required package documents and provide them to the employer:

• Marriage certificate;
• certificate from the place of study (for children from 18 to 24 years old);
• certificate confirming disability (if any);
• birth certificate of a child;
• certificate of adoption.

Photo: what documents are needed for child deduction

Additionally, you may need:

• death certificate of a spouse or a parent's refusal to deduct personal income tax (for registration of a double deduction for another spouse);
• agreement about foster family, certificate of guardianship;
• certificate from the previous place of work for this year;
• documents confirming the fact of payment of alimony.

Drawing up a statement

A citizen should take into account the fact that a tax deduction can be provided only at one official place of work, even if he has several of them.

To receive benefits, an individual must write an application and attach all the necessary documents to it.

In the application addressed to the director or chief accountant of the organization, information about the parent is indicated, a request for a tax deduction with an indication of the reason.

Such a statement is drawn up once and stored in the accounting department with all the attached documents during the period of validity of the privilege.

What you should pay attention to

In the design of personal income tax benefits for children, there are a number of nuances that should be paid special attention to:

1. The order of birth of children for each parent is determined individually. This is because some of them may have early marriages or illegitimate children. Therefore, the amount of the deduction for the mother and father may differ in some cases.
2. When determining the order of birth of children, adult citizens, as well as deceased children, are taken into account.
3. A single parent is entitled to double the tax deduction.
4. Benefits for personal income tax are not provided if the parent does not have official employment (does housework or is registered at an employment center), as well as a woman on maternity leave and parental leave.

Thus, the state provides for personal income tax benefits for citizens raising children. They are expressed as an income tax deduction and are calculated according to the number of children and their priority.

The standard tax deduction for a child is a personal income tax deduction, which can be issued by those who provide for the child:

• parents;
• adoptive parents;
• guardians;
• adoptive parents;
• spouses of adoptive parents;
• unmarried parents if they officially pay child support or otherwise provide for the child.

Spouses of trustees, guardians and adoptive parents are not eligible for a child tax deduction.

You can receive a deduction for a child until the month in which your income from the beginning of the year, taxed at a rate of 13%, exceeds 350,000 rubles.

2. How much is the child tax deduction?

The amount deducted depends on how many children you have. For each month, a deduction is due in the amount of:

• 1400 rubles - for the first child;
• 1400 rubles - for the second child;
• 3000 rubles - for the third and each subsequent child;
• 12,000 rubles - for a disabled child for parents, spouses of parents and adoptive parents;
• 6,000 rubles - for a disabled child for guardians, trustees, foster parents, spouses of foster parents.

If you have several children under the age of 18 (or under 24 for students), the deductions for them are added up. When a child reaches 18 (24) years of age, the deduction for it ceases to be provided, however, if he has younger brothers or sisters, they are still considered second (third, and so on) children and corresponding deductions are provided for them.

The tax deduction amount is the portion of your income that will not be taxed. That is, if you have one child and you have issued a tax deduction, then 13% of 1400 rubles will be returned to you, if you have two children, then from 2800 rubles, and so on. If one of the two parents receives the deduction, because the other refused to receive the deduction, or if the child has only one parent, the deduction is doubled.

You can get a deduction from both your employer and tax office by submitting an application together with a declaration in the form of 3-NDFL.

3. What documents are needed to receive a deduction?

• certificate in the form 2-NDFL (requested from the employer);
• a copy of the child's birth certificate (if there are several children - copies of the birth certificates of all children, even if no deduction is provided for some of them);
• a copy of the court decision on adoption, if you are an adoptive parent;
• a copy of the decision on the establishment of guardianship (guardianship), if you are a guardian;
• copy of the certificate from educational institution (educational institution), which indicates the period and form of education of the child (submitted once a year), if the deduction is provided for a child aged 18 to 24 years;
• a copy of the marriage certificate and the parent's statement that the child is jointly dependent on the spouses, or a copy of the alimony payment agreement ( writ of execution, court decision on the transfer of alimony for the maintenance of the child in favor of the other parent), if you are the spouse of the child's parent;
• a copy of the certificate of disability (if the child is disabled);
• statement of the second parent (sample application) on refusal to receive a deduction and a 2-NDFL certificate from his place of work (if you wrote an application for a double deduction due to the refusal of the second parent to receive a deduction);
• a copy of a document confirming the status of a single parent (if you wrote an application for a double deduction as a single parent).

4. How to apply for a child tax deduction through an employer?

In order to receive a standard personal income tax deduction for a child on a monthly basis, you need to write in an arbitrary form to the employer an application (sample application) for the provision of a deduction. There is no need to update the statement annually. You will need to write a new application only if you are eligible for another deduction. For example, another child will be born. The application will need to attach documents confirming the right to deduct.

The employer must provide a tax deduction for each month of the tax period (calendar year) during which the employment contract is in force between him and you. However, in the case of standard deductions there is a limitation for children: the deduction is valid until the month in which your income from the beginning of the year, taxed at a rate of 13%, exceeds 350,000 rubles.

If you are officially employed and pay personal income tax, then if you have children, you have the right to receive a monthly child deduction from the moment the child is born. The more children there are in the family, the greater the amount of the deduction is. In most organizations, the employer, on its own initiative, conducts all operations for obtaining deduction for children for its employees, but not in all. Even if your employer did not draw up a deduction for you, then you have the right to return all due funds for the last 3 years. Let's understand what a tax deduction for children is, who is entitled to receive it and how to issue it.

What is “Child Tax Deduction”?

A measure of incentives for citizens, aimed at supporting families with children and a small income. That is why the law clearly defines the limit. As soon as your income from the beginning of the year passes the mark of 350,000 rubles, then in the following months of the year you will not be provided with a deduction. for example, with an income of 100,000 rubles a month, the deduction will be provided for the first 4 months of the year, then the deduction can be received only from the next year until the same threshold of total income is reached.

In fact, a tax deduction consists of a certain benefit for payment of personal income tax, which is enshrined in paragraph 4 of Part 1 of Art. 218 of the Tax Code of the Russian Federation. The deduction amounts are fixed and prescribed in the Tax Code:

• 12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, post-graduate student, resident, intern, student under the age of 24, if he is a disabled person of I or II group;

The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent, who support the child, in the following amounts:

• 1,400 rubles - for the first child;
• 1,400 rubles - for the second child;
• 3,000 rubles - for the third and each subsequent child;
• 6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of I or II group.

Important! The state does not pay you the amount prescribed in the Tax Code. This amount is deducted from your tax base... Those. with an income of 25,000 rubles per month and the presence of one child, personal income tax will be subject to an amount of 23,600 rubles, i.e. every month you will save 182 rubles due to the tax deduction.

Related articles:

Tax deduction for a child from an individual entrepreneur

Individual entrepreneurs also have the right to receive a tax deduction, but not all, but only those who pay 13% of personal income tax from their income ( general system taxation). Individual entrepreneur on a simplified taxation system, patent or imputation, a deduction for a child cannot be obtained.

Tax deduction for children, if the parents are divorced, for common children, if the parent is the only one and in other atypical situations

The legislator provides for various discrepancies from “typical situations”. If the parents are divorced, then subject to the maintenance of a common child, both parents are entitled to a tax deduction for children.

Each subsequent child of each parent will be able to use the tax deduction of the next gradation. For example, in a family, each of the parents has one child from previous marriages and one child in common. It turns out that together they support three children, respectively, each of them has the right to receive tax deductions of 1,400 rubles for the first child, 1,400 rubles for the second and 3,000 rubles for the third.

By the way, all children are taken into account when calculating the tax deduction per child. Even those that have grown up a long time ago, on which you no longer receive a tax deduction. For example, you already have two children - 25 and 27 years old, then a third child appears. For the third child, you can get a deduction of 3,000 rubles.

Double tax deduction per child

The right to double deduction is single parent child, if the second parent died or disappeared without any additional paperwork, single mothers also have the right to a double deduction if there is no record about the father in the child's birth certificate, or it was entered according to the mother's words.

Divorced parents can agree to receive a double deduction for one of them. V in this case the second parent must issue a written refusal to receive a deduction at the place of work.

How to apply for a tax deduction for a child?

In many organizations, this is done on the initiative of the employer (for this, the employer takes a copy of the child's birth certificate from you), but it is better to check the information in the accounting department of your company.

The employer did not draw up anything himself, what should I do?

You need to contact the accounting department, providing them with an application for a deduction and a set of documents:

1. A copy of the child's birth or adoption certificate.
2. A copy of the passport with a marriage mark or a marriage registration certificate if the parents are married.
3. A certificate from an educational institution stating that the child is studying in the full-time department, if he is a student.
4. Disability certificate if the child is disabled.

In case of receiving a double deduction, you must also provide a document that will confirm the right to receive a double deduction (death certificate, stamp in the passport, documents from the guardianship authorities, etc.).

If you do not apply at the beginning of the year, then there is nothing to worry about. The accounting department will recalculate you for all previously worked months.

Renewal is automatic every year unless you change jobs or have a second / third / fourth / fifth child.

If you changed jobs, then bring a 2-NFDL certificate with past work, the accountant will credit you past income and make the calculation.

How to get back the tax deduction for children for 3 years

If for some reason you did not receive a deduction or did not receive it, then you have the right to return all overpaid taxes for the last 3 years. To do this, you need to contact the tax office at the place of residence with the following set of documents: an application, copies and originals of documents giving the right to deduction, a 2-NDFL certificate from work on income for previous years and a self-completed 3-NDFL declaration.

As a result, the tax office will check your data within 3 months, and then notify you in writing of the decision. If it is positive, then the money will be credited to you within a month.