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Samples of applications for tax deduction
ATTENTION! Look at the completed application form with the IFTS at tax deduction for treatment:
You can DOWNLOAD samples of applications for tax deduction from the links below:
How to draw up a document correctly
There are two methods for obtaining a tax deduction.
The first is to submit an application to the tax authorities. In this situation, an application for a deduction is created in the prescribed form. First, information about tax authority, to which the application is sent, as well as information about the taxpayer who claims the deduction.
Next, the name of the document is indicated - "Statement", after which its essence is narrated. Based on the norms of the Tax Code, the taxpayer asks to return the amount of overpaid tax, naming the year for which he intends to receive the refund, as well as the amount.
In addition, you must specify the details in the document bank account for which the applicant would like to receive payment.
The second method is to issue a property, and from January 1, 2016 and a social tax deduction through your own employer. However, in this case, you still have to visit tax office to receive a notification confirming the right to a deduction, and after a certain period of time to pick it up.
At the top of the application, the same information is written as when applying for a deduction through the tax authorities. The following is the text in which the applicant asks for confirmation of his own right to property or social deduction... At the bottom of the document, the signature, transcript and date of compilation are put.
Attention! Our qualified lawyers will assist you free of charge and around the clock on any issue.
After you managed to get a notification from the tax authorities, you need to draw up an application for a deduction from the employer. At the top, the standard information is indicated: information about the employer, full name, TIN and place of residence of the applicant.
Then the word "statement" is put down and below is its content. In it, the employee asks for a deduction, and also indicates information about the presence of a notice of the right to deduction. At the bottom of the application, the date and signature with a transcript of the submitter are affixed.
What are the deductions
Income tax individuals must be paid to every individual who receives income. It can be reduced by applying the right to tax deduction. For some of them, an employee can apply directly to his employer.
Receiving remuneration for his work, a resident worker Russian Federation pays personal income tax in the amount of thirteen percent.
Income tax can be reduced by applying to the employer for various types of tax deductions:
- standard;
- property;
- social;
- professional.
Watch the video. Tax deduction when buying an apartment:
Submitting an application to the employer
The main condition for obtaining a tax deduction from an employer is the official employment of an employee. If the relationship with the employer is formalized within the framework of a civil law contract, and not an employment contract, then you should not count on compensation.
Through the employer, it will be possible to issue a standard, property, social and investment deduction.
If the employee intends to issue standard deduction, he should send an appropriate appeal to the employer along with a copy of the documents confirming the right to deduction.
If an employee wishes to apply for social or property benefits, he should take the following steps:
- after obtaining the right to a tax deduction, prepare an application and the necessary package of documents and go to the territorial office of the Tax Service;
- receive a notification from the Federal Tax Service confirming the right to deduction;
- send this notification to the accounting department. From the moment the notification is sent, the employee will receive his own salary without withholding thirteen percent of personal income tax until the full payment of the specified amount.
You can use this list to get a deduction when buying real estate through the tax office. You can download the list in pdf format by following this link.
Tax refund application (through the tax office)
You can download a sample tax refund application for the tax office in doc format by following this link. With the help of this application, submitted with the return, you will be able to receive the refunded tax from the tax authorities.
Application (agreement) for the distribution (section) of the deduction for common joint property, without interest on the mortgage
Application (agreement) for the distribution (section) of the deduction for common joint property, with interest on the mortgage
You can download a sample application in doc format by following this link. Neither the notarization of this document, nor the presence of the second owner (the owner who does not submit a declaration) is required when submitting this document.
How to get the maximum deduction fast and easy?
The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspectorate will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose - take the documents to the inspection yourself or submit them online.
Documents for deduction through the employer when buying real estate
List of documents for deduction upon receipt of a deduction from the employer
You can use this list to get a deduction when buying real estate through an employer. You can download the list in pdf format by following this link.
Application for deduction (from the employer) to the employer
You can download a sample application for an employer (or other tax agent) in doc format by following this link. With this application, after receiving a notice of the right to deduction from the tax office in advance, you can receive a deduction from your employer.
Application for deduction (from the employer) to the inspectorate
You can download a sample application for the tax office in doc format by following this link. With this application, you will be able to receive a notice of the right to deduction from the tax office. Further, with notification of the right to deduction, you can receive the deduction from your employer (or other tax agent).
Agreement on the division of the deduction for the total joint ownership can be used the same as for deduction through the tax office (above).
Deduction documents for training
List of documents for obtaining tax deduction for training
Application for a tax refund for a tuition deduction
When receiving a training deduction, a deduction application is no longer required. The corresponding amendments to the Tax Code were introduced by law at the end of 2009. But if you want the returned tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend submitting an application using this template with your account details.
Deduction documents for treatment
List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.
The article will discuss the application for a tax deduction for a child. Who has the right to claim this, what the form looks like, and how to fill it out correctly - further.
Dear Readers! The article talks about typical solutions legal issues but each case is different. If you want to know how solve your problem- contact a consultant:
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In accordance with current legislation, every employee with children has the opportunity to receive a tax deduction. How to issue it?
Basic moments
Every citizen has the right to receive certain tax benefits from the state. One of them is a deduction per child.
Certain factors affect its size. The list of required documentation required to obtain the right to.
The legislation determines the order of accrual in accordance with the age of the child, the state of his health. There are also rules for and caregivers of the baby.
For such a right to arise, the applicant must comply with certain conditions:
If there are several children, then one application is drawn up for two. To receive due benefits it is necessary to provide the employer with an application and documents.
Mandatory certificates include a copy of the birth certificate. IN additional package documents include:
- a court decision on or registration of guardianship;
- a certificate from the university (if the child is studying);
- (in the presence of);
- a statement from the second parent in case of his refusal;
- confirmation of parenting a child alone;
- - for those who have recently found a job.
The legislation does not directly indicate the frequency of presentation of a certificate from the place of study.
The main thing is to confirm the fact of training. Employees of the organization's accounting department have the right to request a certificate twice - at the beginning of the calendar and academic year.
You can get money in several ways:
- along with wages;
- at the tax authority at the place of residence.
The employer undertakes to submit documents to tax office, calculate and calculate the due payments. In relation to employees, he performs the duties of a tax agent.
The boss carries out all his actions on the basis of the information provided by the employee.
If the employer performs his duties in good faith, and later it turns out that the employee has provided incorrect data, it is he who bears the responsibility.
The tax deduction for babies will be calculated at the beginning of the year. It doesn't matter what month it was served.
If a child turns 18 this year and does not study full-time, then the deduction is due to him until the end of the year, regardless of the month of birth.
The amount of the deduction is 1,400 rubles for the first and second child, 3 thousand rubles for the third and further.
For a child with disabilities, the amount of the deduction reaches 6 thousand rubles (in the case of guardianship or guardianship) and 12 thousand rubles (for legal parents or adoptive parents).
The deduction for a disabled child is added to the normal child's deduction. The benefit is not provided in such cases:
- if the parent is in charge of the household and does not have an official place of work;
- the applicant is listed at the employment center;
- pays taxes, but the taxation system does not provide for payment;
- the applicant is not a resident of the Russian Federation.
Also, it will not be possible to issue a deduction for a child who married before the age of majority. The rules allowing the application of a deduction for not only during the period when the right to it arises, but also later, does not apply to all deductions.
The procedure for granting a deduction is based on the date of birth of the children. That is, the oldest will be the first, regardless of whether the deduction was paid to him or not.
If the employee has twins, then he independently determines their sequence.
Definitions
Who can get
Every month, you have the right to receive a deduction:
- any of the officially married parents;
- divorced or unmarried;
- the husband (wife) of the parent;
- adoptive parent, guardian, trustee;
- any of the adoptive parents, provided that there are two of them.
If a child has one parent, then he or she is entitled to a double deduction. It can be used until the moment of marriage. The right to it is available until the child reaches 18 years of age.
Also, this right will last up to 24 years if the child is studying on a full-time basis - it does not matter whether it is paid or free. This also applies to foreign higher educational institutions.
The deduction for the child will be provided until the taxpayer's profit exceeds 350 thousand rubles per year. If this amount is higher, no deduction will be granted.
The following categories of citizens can count on a double deduction:
After a divorce, a woman is not considered a loner.
Applicable standards
The main regulatory act governing the issue of calculating the deduction is. According to the income of individuals, who are taxed at an insurance rate of 13%, can be reduced by a tax deduction.
A sample of filling out an application for a tax deduction for a child
The form of the text is allowed to be made free, but it must be entered into it as much as possible more information about size tax relief, the number and age of children.
In the text of the application, state the following information:
The application also states the request for a deduction for the child. A statement is sent to the executives of the organization. The text is certified by signature and date.
The application is submitted once, there is no need to draw up a new one every year. The reason for drawing up a new application is the birth of another child or a change of place of work. Written and electronic formats are allowed.
Video: filling out the 3-NDFL declaration
A sample application for a tax deduction for a disabled child can be viewed at the tax office or on the Internet.The application must be kept in the accounting department of the enterprise for the entire duration of the benefit. In case of dismissal of an employee or termination of the right to deduction, the application is archived and stored for 75 years.
What time frame do you need to apply?
The application is submitted when the employee has the right to a child deduction. If an employee just gets a job at a new place of work, then he draws up an application at the moment.
Apply as needed. The deduction is requested before the end of the calendar year.
Otherwise, it is submitted to the tax office. The right to use the deduction is provided at will:
- funds are paid not after the application is drawn up, but after the submission of documents;
- the deduction will be provided only if there is a written application;
- the deduction can be paid in the month of the baby's birth;
- pay out money monthly.
In case of missing the deadline, a deduction for previous periods can be obtained from the tax office.
Thus, every parent who pays taxes can expect to receive a deduction for the child (s).
They have this right from the moment the baby is born. You can get the payment from your employer or tax office.
Standard deduction - the amount by which you can reduce tax base when calculating personal income tax, the most in a simple way: right at the place of work.
There are 2 types of this deduction (clause 1 of article 218 of the Tax Code of the Russian Federation):
- Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled people - participants in hostilities or disabled people - liquidators of accidents associated with radiation emissions) and 500 rubles. (for awarded persons, participants in hostilities, liquidators of accidents related to radiation, invalids from childhood, invalids of groups 1-2). Its use is not limited either by the term or by the amount of income.
- Child deduction available to parents (including adoptive parents), their spouses, adoptive parents, guardians who actually participate in providing for the child. Deduction in the amount of 1400 rubles. presented for 1 and 2 children, and 3000 rubles - for 3 and each next child. The amount of the deduction for a disabled child depends on the taxpayer category. A deduction for a disabled child is provided to the parent, spouse of the parent, the adoptive parent of a disabled child, a deduction of 12,000 rubles, and to guardians, trustees, foster parents, spouse of the adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18, and if he continues full-time studies, then until the age of 24. But its use is stopped annually from the month in which the total income of the person using the deduction will exceed 350,000 rubles.
Read about other types of deductions provided in connection with the presence of children.
How to get a standard deduction
It is given at one of the places of work (clause 3 of article 218 of the Tax Code of the Russian Federation). For this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of the documents giving the right to it.
These 2 types of deductions can be applied simultaneously (clause 2 of article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of base documents.
If a person who has a child has not been employed since the beginning of the year, then to his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowable for this deduction for the year ...
The child deduction can be double if the person supporting the child is single or the 2 parent has waived the deduction in his favor. The facts of loneliness and refusal must also be documented.
Read about the possibility of summing deductions for disabled children in the material "Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position" .
Deduction application: registration rules
An application for a standard tax deduction is written in any form in compliance with the usual requirements for this kind of documents:
- In the upper right corner there should be an indication of who is addressed (to the employer's accounting department) and from whom (full name, personnel number) the application for a standard tax deduction.
- Under the name of the document, the text sets out its essence (what kind of deduction we are talking about).
- The text ends with a listing of annexes to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For 1 type of deduction, the kit will be quite simple (certificate and certificate), and for 2, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption, marriage, divorce, death, education certificate, disability , the turn of the child, oh cohabitation, payment documents, application for waiver of benefits).
- The application must be signed and dated.
It is enough to file an application for a tax deduction for a child 1 time. If additional grounds appear (for example, the birth of the next child), one more application is written. The new job will also require a new application.
You can download a sample application for a standard tax deduction on our website.
What to do if a deduction is not received on time
If for some reason the employee did not use the deductions in a timely manner, he, even after dismissal, can apply to the employer with an application for recalculation and refund of tax (clause 1 of article 231 of the Tax Code of the Russian Federation) or write a similar statement to the Federal Tax Service Inspectorate (clause 4 of article 218 and clause 6 of article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the base documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for desired year(or years).
Outcomes
Standard deductions, each of which has its own specific size, are divided into 2 types:
- Personal, without restrictions on the period and amount of income, provided to persons who have special services to the state;
- Children's, given to children up to a certain age and within the limited income of the applicant for deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, their spouses.
The size child deduction depends on the order of the child and whether he or she has a disability. In the latter case, it also plays a role in who the recipient of the deduction is related to the child.
To receive each type of deduction, the employer is submitted a separate application of any form, accompanied by documents confirming the right to provide a deduction of one size or another.
Parents who have minor children are eligible for a child tax deduction. To do this, you need to be able to correctly draw up a statement.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
It's fast and IS FREE!
Russian legislation provides for the payment of personal income tax from persons who are officially employed, for them the organization does it.
When is the settlement deduction of personal income tax, the amount of the received wages. Russian legislation there are cases when contributions are not collected from the person.
This privilege is given to parents who have minor children and some other categories of parents.
General information
The amount of tax cuts depends on how many children there are in the family, whether there are disabled people among them, and who is the recipient of the deduction for them - a parent, guardian, adoptive parent.
If the parent is the only one, or the second has refused the deduction, the amount of the child deduction will be twice as much. The employee must present supporting documents about all circumstances.
What it is
The child tax deduction is 13% of the tax. This tax deduction is a standard tax deduction that allows you to reduce the amount of the deduction.
In this regard, parents receive more salaries, because less tax is levied on them. In 2019, there were no changes in regulations that regulate this issue.
The main range of recipients
Russian law states that such a right applies to all parents who have children under 18 years of age. This right is allowed for parents who do not live together but have children in common.
It also applies to citizens who have entered into an official marriage with a person who has children and to official guardians or adoptive parents.
The legislative framework
This procedure is regulated by the Tax Code and the Family Code:
- in st. 218 of the Tax Code of the Russian Federation spelled out a list of citizens to whom this benefit applies. The question of the maintenance of minors is described in the Family Code of the Russian Federation in Art. 80;
- since February 2012, the Ministry of Finance issued an order indicating the amount of the deduction if a disabled child lives in the family;
- the order of February 2011 spelled out the amount of benefits for each child in the family.
How to write a child tax deduction application
An application to the employer for a tax deduction for a child is written in one copy. But the employer may offer to write a repeated application if the amount of the deduction changes and there are other supporting documents on the basis of which this procedure can be drawn up.
Photo: application for a tax deduction for children
Often, this application is written upon the fact of employment, or upon the birth of a child, and is transferred to the accounting department of the organization.
This procedure is not obligatory, if the employee has revealed a desire to use this service, then this is not prohibited by law. Not established by law uniform form writing a statement.
In every organization, it is written in an arbitrary form, but must have the following information:
- the cap is written at the top of the form, the information of the applicant, as well as the authorized person to whom the request is made (full name, position) must be registered;
- the name of the application, in the middle of the form is written “Application”;
- the main body of the statement. In this part, it is prescribed with the following words: “I ask you to provide a standard tax deduction in accordance with Art. 218 Tax Code RF on my minor child(Name of the child). Date of birth of the child ";
- the list of documents that are attached is prescribed.
At the end of the document, the applicant must write his full name and sign. It is possible in printed form draw up a letter, but this form must also contain the original signature of the applicant. An application for a child tax deduction is possible.
The responsible department must keep all claims until these benefits are in effect. After the dismissal of an employee who was eligible for such a benefit, the documents must be kept at the enterprise for another 75 years.
Conditions for registration for children
To be able to issue a tax deduction for children, you must meet the established conditions:
Child's age condition Children must be less than 18 years old, or study at the inpatient department of the university. This benefit is designed for children who, at the time of education, are not able to provide for themselves, the duration of this benefit can be up to 24 years, and can be issued starting from the moment the child is born. Received wages For parents, there is a limit on receiving a salary; there should be no more than 350 thousand rubles of income per year. If the limit is exceeded, then the benefit is carried over to the next year Official employment This benefit is designed to reduce personal income tax, so you must be a payer of this tax. Officially recognized unemployed people do not pay this tax, as well as individual entrepreneurs do not pay this tax Disabled
A parent has the right to apply for a benefit for a disabled child in the following circumstances:
- a minor disabled child, it does not matter what type of disability;
- a child who is disabled of the first or second group, but at the same time is studying at the University on a full-time basis, while the age is from 18 to 24.
The amount of this deduction per month will be 3,000 rubles, the allowance will be issued to one of the parents, or guardians, and foster parents.
For training
In Art. 219 of the Tax Code states that every citizen who officially works and pays for the education of his child at the university has the right to a tax deduction.
The deduction is 13% of the amount spent. To do this, you must provide a certificate that confirms the completion of training at this University.
In order to return part of the amount spent to pay for tuition, the tax service must provide an agreement from the university, as well as all receipts and receipts for payment.
This procedure can be done before the child is 24 years old. The deduction limit is set up to 120,000 rubles, this amount is the maximum amount before issuance.
For 2 children
An application for a tax deduction for two children is written in one copy in the accounting department of the organization. In connection with latest changes in 2016, for the first 2 children, the payment is 1,400 rubles for each child.
The payment for the next child is 3,000 rubles. The deduction can be arranged by one of the parents. It is necessary to provide certificates that the second parent did not issue this deduction.
At birth
At the birth of a child, a person who is officially employed has the right to issue a tax deduction in connection with the birth of a child. To do this, you need to write a statement in the accounting department of the organization.
There are times when one of the parents has two official places of work, you can apply for a deduction only in one place, naturally, the choice will fall on the place where official salary more.The parent must provide a birth certificate of the child, as well as other documents that are installed for registration.
Registration principles (sample)
The statement has a standard structure:
- a cap, which is located in the upper right of the sheet;
- the applicant's data is written in the text;
- the title of the document is centered;
- essence of the statement;
- the text part of the application;
- list of attached documents.
The document is signed by the applicant. Allowed electronic form applications signed by the applicant. A deduction may be denied to a person who is deadlines did not apply for a deduction.
Photo: How to Provide a Standard Child Tax Deduction
For example, from the moment of graduation from the university, when it is still possible to apply for a payment, no more than 3 years should pass.
Providing the necessary documents
To receive a tax deduction for a child, you must provide a copy of the child's birth certificate. Usually, the deduction is provided for children under 18 years of age.
The exception is children under the age of 24 who study full-time at the university.
In this case, in order to confirm the right to deduction, you should ask the employee for a certificate from the child's place of study.
If the child is studying abroad, the certificate of study must be translated into Russian. Also, the employee must submit an application for a tax deduction.
There is no form for this application. The application is submitted in any form. Documents for obtaining tax deduction:
- the passport;
- salary certificate;
- certificate of training;
- copies of receipts for training;
- documents certifying the degree of kinship;
- claim for reimbursement.
Where do they get help?
The tax deduction can be obtained from the organization at the place of work. To do this, you need to submit an application to the accounting department.
If the benefit is not provided by the organization or was not provided in full, the employee can claim a refund through the Federal Tax Service Inspectorate.
The amount of payments provided
The amount of the tax deduction directly depends on the number of children who are supported by the taxpayer:
In order to correctly determine the amount of deduction, you should arrange the sequence of children according to their dates of birth.
Features of the double surcharge
The legislation of the Russian Federation allows the receipt of a double additional payment for certain categories of citizens:
