The standard deduction is available to resident employees with children who receive income taxed at a rate of 13% (excluding dividends). However, there are limits on the amount of income to which deductions can be applied. We will tell you how to provide standard deductions for children for personal income tax in 2017, up to what amount they apply.
Restrictions on standard deductions for children
Always provide standard deductions for children only upon written request of employees.
The use of personal income tax deductions directly affects the amount tax base. Therefore, the question becomes important up to what amount are the standard deductions for children for personal income tax applied in 2017?
The answer to this question is as follows: the employee's income limit, up to which standard deductions can be provided, is 350,000 rubles. Income is considered from the beginning of the year on an accrual basis. If the employee had income that was partially exempt from personal income tax, include only the taxable part in the income limit.
Example. Ivanov I.P. received financial assistance in the amount of 7,000 rubles. When calculating the income limit for Ivanov, in order to provide a standard deduction for a child, the accountant must take into account only 3,000 rubles. (7000 - 4000). Because material aid in the amount of 4000 rubles. VAT is not subject to.
The marginal income for receiving a standard deduction for children by part-time workers is the same - 350,000 rubles. But when calculating income, it matters whether the part-time worker is internal or external.
If the part-time worker is internal, consider his total income both for the main and for the combined position. And if external - do not take into account part-time income.
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The size of the standard deductions for children in 2017
For convenience, we have presented the amount of standard tax deductions for personal income tax in 2017 for children in the table below. For example, the deduction for the first child is 1400 rubles.
Standard tax deductions for personal income tax in 2017 for children, size which were given above, are due to the employee, regardless of how many payments he received per month.
For example, Ivanov I.P. one child. In September, he was credited with both salary and vacation pay. In September, Ivanov was entitled to a deduction in the amount of 1,400 rubles. from all monthly income.
Keep in mind: some workers standard deduction provided double. So, the only parent of the child or any other employee can receive an increased deduction if the other parent has refused the deduction in writing.
If the single parent marries, he loses the right to the double deduction. And if he gets divorced, this right is renewed for him.
The sizes of standard tax deductions for personal income tax in 2017 for children, which can be applied in double size, see above.
How much to provide a deduction if there was no income
Accumulate deductions for an employee if he had no income in any months. For example, he was on vacation. But this rule is valid only within one calendar year. Let's look at an example.
Example. Zaitseva V.N. has two children. In November, she went on vacation at her own expense and received no income. In December, she received an award. The deduction from November was postponed to December, so in December the accountant provided Zaitseva a deduction in the amount of 5600 rubles. (2800 + 2800).
Thanks to tax deductions, you can reduce the taxable base for personal income tax. Deductions are also provided for citizens who have children. What deductions exist for a child, to whom they can be provided, under what conditions, and what are their sizes - about this in our article.
Who is entitled to the standard deductions for children
Standard "children's" personal income tax deductions are provided for in paragraph 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation. The deduction can be made by those persons on whose support the child is:
- parents,
- the spouses of the child's parents,
- adoptive parents
- foster parents,
- guardians,
- trustees.
If a person is recognized as the only one who supports a child, his tax deduction for children doubles. A single parent is understood to mean cases where paternity has not been established, there is no record of the father in the birth document, or the second parent has died, or the court declared him missing (letters of the Ministry of Finance of the Russian Federation dated April 17, 2014 No. .2013 No. 03-04-05/25442). One of the spouses who raises a child alone after a divorce is not considered a single parent.
Having entered into a marriage, the single parent loses this status, and the application of the double deduction for the child ceases - from the next month the deduction will be single. However, the new spouse of the parent also acquires the right to receive a deduction; it is not required to adopt a child for this.
A double deduction for a child is available for one of the parents in the event that the second parent refuses in writing the “children's” tax deduction and confirms its absence with a 2-NDFL certificate.
And what kind of deduction for children is possible if the second spouse has no taxable income? Only single - double deduction is not applicable here. For example, if the mother of the child does not work, then his father will be able to receive a "child" personal income tax deduction only in a single amount.
Tax deduction for children: sizes
For each child under 18 years of age and children who study full-time, graduate students, residents, interns, cadets under 24 years of age, tax deductions for children for personal income tax rely. There is a direct dependence of the amount of the deduction on the account in which the child appeared in the family:
- deduction for the first - 1400 rubles,
- for the second - 1400 rubles,
- for the third and each next youngest child - 3000 rubles.
The Ministry of Finance of the Russian Federation, in a letter dated March 15, 2012 No. 03-04-05 / 8-302, explained that when determining the amount of standard deductions for children, it is necessary to take into account their total number in the family. Even when the eldest child is much over 18 years old and does not receive a deduction for him, he still remains the first of the children. For example, in a family there are three children: 26, 17 and 15 years old - what deduction for 3 children is applicable in this case? For the first of the children (26 years old) the deduction no longer relies, for the second (17 years old) - 1400 rubles, for the third (15 years old) - 3000 rubles.
Disabled children are a special category for which personal income tax deductions are provided at an increased rate. The deduction for a disabled child under 18 years of age, or a disabled person of group I or II, full-time student up to 24 years old, is equal to:
- 12 000 rub. – for parents, their spouses, adoptive parents;
- 6000 rub. - for foster parents, guardians and guardians of the child.
It is noteworthy that the amount of deductions does not depend on the order of birth of disabled children, and is added to the usual "children's" personal income tax deductions.
Deduction limit for children in 2017
"Children's" deductions are applied from the beginning of the year, until the income taxed at a rate of 13% exceeds 350,000 rubles. (this amount does not include dividends received). For example, a mother whose income is 60,000 rubles. monthly, will receive a standard deduction for children in 2017 from January to May inclusive. In June, her income will be 360,000 rubles. (60,000 rubles x 6 months), the threshold is 350,000 rubles. exceeded, which means that the right to deduct is lost until the end of the year. The "Children's" deduction does not apply from the month in which the income "passed" beyond the limit.
The start of deductions for children for personal income tax is possible from the month of birth of the child (custody, adoption). The reduction of the tax base continues until the end of the year of the child's 18th birthday, or continues during the period of his education up to 24 years, including the period of academic leave.
How to get income tax deductions for children
The deduction from the tax base can be received by those parents, adoptive parents, guardians who document the need for it and have taxable income.
To get by personal income tax deduction per child in 2017, are served the following documents employer:
- birth certificates for all children
- parents' marriage certificate
- for a single parent, documents confirming this status, a copy of the passport,
- if the child is adopted, documents confirming adoption, guardianship, guardianship,
- if the child is disabled, a certificate of disability,
- if the child is a student, a certificate from educational institution.
As you can see, legal deductions for children in 2017 are possible for any parent, adoptive parent, or guardian who is a taxpayer who has documented his right and has taxable income.
tax deductions 2017 who can get regular individuals are divided into three main types:
Property:
- when buying housing and land;
- when paying mortgage interest;
- when selling property.
Social:
- when paying for treatment and buying medicines;
- when paying for tuition;
- life insurance costs and pension insurance and provision;
- on the cost of funded part pensions;
- for charitable spending;
Standard:
- on children;
- to myself.
The 2017 tax deduction can be claimed by citizens residing in the territory of the Russian Federation for more than 183 days (that is, having the status) and receiving income subject to personal income tax at a rate of 13%. Additional terms specific deductions depend on the type of cost incurred or income generated, as in the case of property deduction income from the sale of property. You can get a deduction by contacting the tax office at the place of registration with a package of documents confirming the right to the benefit.
The deadline for filing 3 personal income tax in 2017 has not changed. For those citizens who sold real estate or vehicles in 2016, it is set until April 30, 2017. For those who want to get return of personal income tax for the costs of treatment, education, purchase of housing, the period for submitting documents for reimbursement during the year is not limited.
In 2017, you can claim deductions for the previous three years: 2016, 2015 and 2014, and for 2013 when claiming a benefit for a working pensioner who carries over the balance.
Tax deductions in 2017: what changes have occurred
Let's talk about the changes related to tax deductions in 2017:
1. Changing the form of the 3-NDFL declaration when deducting for 2016
V new reporting barcodes have been changed, the income limit for the standard deduction for children has been increased, the procedure for reflecting expenses for the payment of a trade fee for individual entrepreneurs has been added, the new kind income - from the sale of property at a cost lower than the cadastral one, and the procedure for calculating the amount of income from the sale of such property has been changed.
2.Changing the type of document confirming the right to a refund when buying residential real estate
Changes in the property tax deduction in 2017 relate to the submission of documents confirming the ownership of the acquired housing. So, starting from July 15, 2016, the document confirming the ownership of a residential property is an extract from the Unified State Register of Rights. The certificate of registration of ownership has not been issued since the middle of last year.
3. The procedure for calculating income when selling property has changed if the value under the sale and purchase agreement is lower than the cadastral value
If, under a sale and purchase agreement, the value of the sold real estate is 30 percent or more lower than its cadastral value, the tax is calculated according to the formula:
Cadastral value x 0.7
The income received is reflected in Sheet A under code 09. This change is due to the fact that real estate sellers often indicate an underestimated value in the contract in order to avoid the obligation to pay tax.
In 2016, many inspectorates, in connection with the current ambiguous position of the Federal Tax Service of the Russian Federation, provided citizens with deductions for the costs of training their second spouse. That is, a citizen who paid for the education of his wife or spouse could apply to the inspection for reimbursement of these costs.
Letter of October 2016 No. BS-4-11/20142 Federal tax service pointed out the impossibility of reimbursement of these costs, due to the fact that the right to receive a deduction for a spouse in the Tax Code of the Russian Federation is not indicated. At the same time, it is specified that the second spouse can reimburse the costs of education for himself, even if they are incurred by the other spouse.
5. Changes in the 2017 tax deduction for children
With the entry into force of the new tax return for personal income tax (for 2016), the income limit for receiving a standard deduction for a child (children) was increased from 280,000 rubles. up to 350,000 rubles
6.New look social deduction
Since 2017, a new type of social deduction has been established - for the cost of participation in the assessment of professional skills. The procedure for applying for this type of deduction is similar to the procedure for obtaining other social deductions, with one exception - it cannot yet be obtained at the place of work. The size of the new deduction is also limited to 120,000 rubles. in total with other social deductions.
Form 3 NFDL in 2017
Valid since 2017 new form reporting on income tax. Declaration 3-NDFL in 2017 in a new form is submitted only when deducting or declaring income for previous period(2016).
If you want to receive deductions for earlier periods (2015, 2014 and for pensioners for 2013), the declaration is submitted in the form that was valid in the declared period. For example, when submitting reports for 2015, 3-NFDL must be filled out in accordance with the form that was in force in 2015.
Note, that in the case of filing a declaration for 2016 in the old form, the inspection will refuse to accept it.
Declaration 3 of personal income tax (new form of 2017), as before, can be filled out in the following ways:
Manually. The reporting form can be downloaded or obtained from tax office. The declaration must be completed in capital block letters in blue or black ink, in accordance with the instructions for filling out;
With the help of a program developed by the FTS. The free service will help you enter information into 3 personal income tax 2017. Please note that the software version must correspond to the period for which the declaration is being submitted. That is, if the reporting is completed for 2016, the program must be with the software version relevant for 2016, etc.
Using a computer(without use special program). To do this, you need to download the form and fill it out on your computer in black in capital letters using programs such as Abode Acrobat and Microsoft Excel.
You can submit a 3-NDFL declaration in 2017 in the following ways:
- personal visit to the tax office;
- through an intermediary under a notarized power of attorney;
- by registered mail with a description of the attachment;
- over the internet in Personal account taxpayer.
Standard tax deductions 2017
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150 thoughts on Tax deduction in 2017”
What is the application form for standard personal income tax deductions for a child in 2017? What are the features of granting deductions for children? Let's consider these questions in more detail.
Types of deductions for children to reduce personal income tax
The income of individuals subject to personal income tax at a rate of 13% can be reduced by standard tax deductions (clause 1, article 218 of the Tax Code of the Russian Federation). As part of these deductions in 2017, standard deductions for children are provided.
To receive a monthly deduction for a child, you are entitled to:
- each of the parents is legally married, divorced or unmarried;
- the spouse of the parent;
- each of the adoptive parents, guardians, trustees, when there are several of them;
- each of the adoptive parents, if there are two of them.
The deduction for children is provided for each month of the calendar year until the taxpayer's income, taxed at a rate of 13%, has not exceeded 350,000 rubles since the beginning of the year. From the month in which the total income has become more than 350,000 rubles, children's deductions are not provided.
What documents are needed
In 2017, the employer has the right to provide a standard tax deduction for a child only after receiving a copy of the child's birth certificate from the employee. Note that usually the deduction is provided for children under the age of 18. An exception is for children under the age of 24 who are studying full-time in educational institution. For such adult children, parents are also entitled to a deduction. To confirm the right to a deduction, ask the employee for a certificate from the place of education of his child. If the child is studying abroad, the certificate of study must be translated into Russian.
The employee is also required to submit a written (or printed) application for the 2017 child tax credit. There is no such application form. The application is submitted in any format. Here is an example of such a statement.
In order to receive standard tax deductions, an employee of an organization must submit an application in any form to the accounting department or to the personnel department. Moreover, he must do this before the end of the current tax period i.e. 2017. Otherwise, he will be able to receive a deduction for 2017 only on his own - in his IFTS by filing a 3-NDFL declaration.
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