Standard deduction guardian in. Tax deductions for personal income tax in Russia

Every working citizen from his income pays quite large taxes. As a result, he is given a much smaller monetary sum. In some cases, the state reduces the amount of such payments. This is precisely the purpose of tax deductions. One of their varieties is supposed to be citizens who have children.

Who is the tax deduction?

To have the right to receive deductions for a child, parents must comply with the following criteria:

• have a permanent job;
• have income taxable in accordance with russian legislation tax 13%;
• be on russian territory At least 181 days during the year.

In addition, there is a revenue limit, when the achievement of which, from the beginning of the year, the deduction for a child is ceased to provide. To date, it is 350 thousand rubles.

Under the observance of previous items, the following persons can be deducted:

1. parents, as well as their spouses;
2. persons adopting a child;
3. citizens who are guardians, as well as trustees;
4. adoptive parents and their spouses.

It turns out that the tax deduction for children can be issued adult people who provide them. Do not forget that a large number of nuances stand out by law.

For example, the parents of the child divorced, he lives with her mother, as well as with her new husband. Father pays alimony at the same time (it is documented). Tax deduction for a child when divorced parents is obtained at once 3 adults: directly the parents of children, as well as the spouse of them, who children live with whom.

Standard tax deductions on personal income tax on children's children can be obtained even when he lives with their mother in a civil marriage. At the same time you will need two documents:

• confirmation of paternity recognition;
• the statement written by the mother indicating that the Father lives with children or provides them.

The law provides for two cases when a citizen can get a dual amount of tax deduction. The first situation is when children have only one parent. This includes cases where in the documents of children, instead of the FIO of the Father, the battlefield or data about it are recorded as the mother indicated. The second option, when one parent refuses deduction in favor of another. Make it can only those citizens who have income taxable at a rate of 13%.

Defosing for children is provided to one of the following points:

• until the child is 18 years old;
• for students in full-time universities, the deduction is provided to their parents until they finish learning or will not be 24 years old;
• if a child becomes married earlier than he will be eighteen, it is believed that parental rights and obligations end. That is, getting deduction from that moment is no longer possible.

The beginning of receiving deduction is that month when the child was born or was adopted. The end of the use of deduction occurs in the year, when the reason for the termination of its provision, for example, children reaches majority, finish learning, register marriage.

Citizens who have children, it is useful to know that it is possible to issue not only standard deduction. There are also other cases in which there are benefits to pay personal income tax:

1. If the child does not go to a budget place in the university, parents can get a tax deduction for teaching a child in high school. Mandatory condition Performs a full-time learning. In addition, the educational institution must be licensed.
2. Mugs, sections are also equated to educational services. Therefore, when they are paid, you can also get compensation.
3. Also, the right to deduct arises when the costs of treating the child are being carried out. At the same time, the limit amount of deduction is 120 thousand rubles. You can compensate not only the cost of combating health problems, but also, for example, on the baby braces.

Standard tax deduction for children

It is important to know not only when you can get, but also what is the size of the tax deduction. When it is calculated to deduct the child, several parameters affect the final amount: the number of children in the family, as well as attributing them to disabled people.

Thus, the tax deduction for a child in 2018 is defined in the following amounts (given for the month):

• on 1 and 2 children - 1,400 rubles;
• starting from the third child, the amount is 3,000 rubles per each.

If the child is recognized as a disabled person of 1 or 2 groups, the amount of compensation will be more. It depends on the status of the reducing tax. Legally, it was established that the tax deduction for a child of a disabled person is:

• for parents, as well as adopted citizens - 12 thousand rubles;
• for hosting or guardianship - 6 thousand.

To establish the sequence of each child, you need to build them in a chronological order, taking into account the date of birth. At the same time, take into account the following children:

• on which the deduction is no longer provided;
• relatives and wards;
• dead.

In addition, in the presence of a husband and wife for a child from the previous marriage, their common kid is considered to be the third.

If the third in the family has appeared a child on which disabilities are decorated, restrictions on the size of deduction. In such a situation, only 3,000 put on the third child is taken into account.

Those who do not have accounting, often trying to calculate the tax deduction for a child, do not take into account the differences between deduction and reimbursement. The deduction reduces the taxable base. In other words, to find the amount that a citizen will receive in hand, 13% of the amount of deduction should be calculated. This will be compensation.

How to get a tax deduction for children in 2018

Traditionally, to make a tax deduction for a child, not required to contact the tax. The whole procedure is carried out through a tax agent, which is the employer.

In case of employment, it suffices to provide a statement confirming the intention to receive deduction as well required documents. If a citizen is working part-time in several organizations, the provision of a tax deduction for a child occurs only in one.

When the employer will issue a deduction, the employee will give the hands of a large amount than before. At the same time, the increase will be 13% of the amount of deduction.

There are a number of situations where it is possible to make a deduction through the IFTS. Most often there are two:

1. the employer for some reason did not provide deduction;
2. citizen received income from individuals who tax agents Are not (property buyers, tenants) and paid 13% from it.

When executing the tax authorities, the deduction scheme differs from the one that is used when designing through the employer. In IFTS, it is necessary to contact when the year ended. Reimbursement will be paid at the end of all necessary checks in one amount to the account.

Required documents for tax deduction

Documents for the provision of deductions for children are determined by the selected scheme of obtaining it. When decorated through the employer, it suffices to provide him with an application with an attachment to it confirming documents. When the procedure is carried out through the tax, additionally, it will be necessary to fill out a declaration of 3 NDFL form. If you use the sample submitted on the Internet, the application for a tax deduction for children will be filled faster and without errors.

Other documents are largely determined by the situation. They are presented in copies. Most often required:

• birth certificate (when the standard tax deduction of 2 children and more, will require a certificate for each of them);
• confirmation of the disability of the child;
• help from the university, in which it must be specified that the form of training personary;
• confirmation of parental marriage registration.

If it is planned to be issued a double-size deduction, you will need a document that confirms the right to it. For guardians and trustees, you will need to submit relevant documents.

Thus, for working citizens to arrange children's deductions very simply. Enough to submit to the employer required documents. Disabled parents can decorate only when they paid a tax of 13% with any kind of income. Knowing how the tax deduction for a child is being calculated, you can understand what amount will be able to return.

In conclusion, see necessarily a useful video, how not to miss the benefit with a standard tax deduction for children.

When calculating the tax on income of individuals there is a lot of deductions. They are standard, property social and other. If you need to prescribe each of these deductions. Today, consider the deductions to the child and how they should be reflected in the reference for 2017.

Who has the right to deduct

The most common type of deduction is standard deduction for a child. The right to him has every employee who has a child under the age of 18. Either up to 24 years old, but provided that it is studying in full-time compartment educational institution.

The eligibility of employees who in relation to the child are:

• relatives or adoptive parents, as well as their spouses;
• adoptive parents;
• trustees;
• guardians.

Codes of deductions

For all deductions that are reflected in, there are special codes. They are introduced so that it can be easily understood, for which it is precisely this or that deduction.

To deduct the first child applied code 126.. It has been valid since the end of 2016 and replaced code 114. Changes made by order of the Federal Tax Service of November 22, 2016 No. MMB-7-11 / [Email Protected] The entire group of codes 114-125 was replaced. I replaced codes 126-149.

The number of codes has increased because differential deductions. According to the system formerly, equal deductions were supposed to everyone, regardless of whether the employee is a parent parent, guardian, trustee and so on. Now everything is a little different. For example, if we are talking about a disabled child, then according to the new rules, it is provided:

• in sum 12000 rubles - parents (their spouses), adoptive parents;
• in sum 6000 rubles - adoptive parents (their spouses), guardians and trustees.

For the same reason, the old code 114 was divided into 2:

1. Code 126. - For deduction of 1400 rubles a month on the first child for parents (their spouses) and adoptive parents.
2. Code 133. - For deduction of 1400 rubles a month on the first child for trustees, guardians and adoptive parents (their spouses).

Reflection in Help 2-NDFL

Standard deductions that are provided to the employee are specified in the 2-NDFL Help section.

Important! Section 3 also provides fields for deduction codes. However, they are intended only for professional deductions. therefore deductions for children in section 3 reflect should not.

Standard deductions are reflected in 2-NDFL in section 4

The amount of deduction for each child is specified separately, with the corresponding code

Note! In Help 2-NDFL, the amount of the deductions provided is indicated separately for each code. For example, if the employee has two children, then he is made deduction in the amount of 1400 rubles for each of them. However, folded the deductions and specify one amount can not, since each of them has its own code (see table below).

Table. Group of standard deduction codes for children for form 2-NDFL

The incomes of individuals taxable NDFL at a rate of 13% can be reduced to standard tax deductions (clause 1 of Art. 218 of the Tax Code of the Russian Federation). In the composition of these deductions tax legislation Standard deductions for children are provided.

Delegations for children in 2019

Deduction ndfl dual-sized

If the parent (adoptive parent), adopter, guardian or trustee is recognized as the only parent, adopter, guardian or trustee, respectively, then the standard tax deduction is provided to him in a double size. At the same time, the "uniqueness" suggests the lack of a second parent due to the example, death, recognition as missing or declared by him dead (the letter of the Ministry of Finance from 03.07.2013 No. 03-04-05 / 25442).

Double deduction to the only parent ceases to be provided since the month following the month of marriage.

Also, children's deduction in a double size can be provided with one of the parents (adoptive parents) by their choice, if the second will write an application for refusal to receive children's deduction (PP. 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation).

Founding of granting children's 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, a copy of passports and other documents) (clause 3 of Article 218 of the Tax Code of the Russian Federation).

How long is the deduction during the year

The deduction for children is provided for each month of the calendar year until the taxpayer income taxed at a rate of 13% has not exceeded 350,000 rubles from the beginning of the year. From a month, in which the total income has become more than 350,000 rubles, children's deductions are not provided.

In this case, income in the form of dividends is not taken into account in the total income.

The tax deduction for the child in 2017 is one of those who worry working parents most. What is a tax deduction how to calculate and arrange, who can get it - you will learn from our article.

What it is?

As you know, every citizen of Russia pays monthly income tax. 13% of the tax is subtracted from the accrued wage, and this is clearly reflected in the Quita or certificate from the accounting. The tax deduction makes it possible to return part of the money paid in the form of tax. Thus, you have the opportunity from the first month of the child's life to get a bit more money in hand than before the birth of the baby.

Standard deductions for children in 2017 are determined Tax Code RF. In art. Code 213 and 218 Citizen Categories are registered with the right to deduct children in 2017.

To whom the benefits are intended

Someone with the words "Tax deduction for a child" wax hand - they say, all benefits are provided only large families. In fact, everything is not at all like this: each parent has the right to deduct, regardless of the number of children in the family. But the direct dependence of the size of the deduction from how many children you raise up, is already quite another thing - the more children, the higher the amount that is not taxable.

Receive the tax deduction can not only a child's biological parent, but also the official guardian, and the adopter. At the same time, the benefits are laid not only by working mom (another common misconception), but both parents, and in some cases even grandparents (if those, for example, issued custody of the child).

Dimensions of deductions

The amount of tax deductions is directly related to the number of children in the family. And the more children you grow, the large sum From your salary will not be taxed. Dimensions of deductions:

• at the first and second child - 1400 rubles;
• on the third child - 3000 rubles;
• on the fourth child - 3000 rubles;
• etc.

Deduction for a child having serious diseasewhich gives the status of a disabled person, also amounts to 3000 rubles, no matter what this child in the family.

Terms of receipt

What is required to obtain a tax deduction for a child in 2017? First of all, official employment. No matter how banal it sounds, but only officially employed parents with the "white" salary have a benefit of benefits. After all, the deduction itself is firmly "tied" to the tax on personal income tax, that is, your salary should appear in the accounting reports of the employer, and in the data Tax Inspection.

The second condition is juvenile children. Tax deductions Only those parents rely, whose children have not yet reached the age of 18. This is due to the fact that by eighteen years old children are already out of school age and can work and provide themselves on their own. However, in this rule there are exceptions: deductions can continue, even if children reaches the specified age. For this, yesterday's schoolboy must learn from a full-time department at a university or a dusza or be a graduate student or an internal. That is, the child does not have the opportunity to earn and lives on your full provision. In this case, the deductions continue until the child is 24 years old. This exception is especially important for those who bring up three or more children - even if the elder child is already graduated from school and goes to the institute, the benefits will be paid in an increased amount.

Third condition - salary size. The deductions are relying only until the overall income of the "ceiling" is 350,000 rubles. That is yours wage Since the beginning of the year (or from the first month of the provision of deductions), it is summed, and when the total figure begins to exceed the indicator established by law (the same 350 thousand), the deductions are terminated. However, as long as your income did not get to the specified limit, the tax deduction is made.

Double deduction

As we have already spoke at first, both parents can receive tax deductions in 2017, of course, if they both have income taxable income. However, in some cases it is possible to obtain a deduction in a double size.

To do this, one of the parents needs to be abandoned tax benefitsby writing an appropriate statement at the place of receipt of the deduction (in the tax inspectorate or at the place of work). Then the second parent has the right to double compensation for the tax amount.

The second option of obtaining double deductions is distributed only on single parents. Yes, B. Civil Code There is no such thing, however, the Ministry of Finance implies the following options under it:

• in the birth certificate, only one parent is specified (most often mom), on the site of the second - dashboard;
• the second parent is missingly missing time, and this fact is registered in the relevant authorities;
• the second parent died, as there is an appropriate entry.

Please note: the option when the child's parents live so-called civil marriage, that is, they did not register their relations officially, they are not suitable for the definition of single parents!

You can get tax deductions either at the place of work, that is, directly from the employer or in the tax inspectorate at the place of registration.