The right to deduct at the birth of a child. How to calculate the tax deduction for children on ndfl

Interestingly, deduction for children to what amount? And in general, what is it? Many say about this element. In particular, parents who are working to work officially and receive deduction on children is directly related to taxes. Probably, that is why he is so interested in citizens. After all, everything concerns tax fees - it is very important. From year to year, people pay more and more in the state treasury. And at the same time wages or remains the same either increases slightly compared with the increase in prices and tariffs for services, or is generally reduced. Then deduction for children (to what amount we will figure it out further) will have to be very useful. But what about? How, to whom and in what size it is accrued?

Description

What are we dealing with? Standard taxes are what interests many. Especially those who have not very high wages. For whom "every penny on the account." The thing is that tax system Russia provides in some cases peculiar benefits. They are not provided to all, but take place.

Tax deduction for children - just one of these benefits. What is he doing? He helps reduce the tax base. And it applies to the wages of workers. If decorated deduction for children (to what amount, it is not so much so important), then it will be out of income, and after calculating as a consequence, the amount of deduction will decrease on some percentage. With especially high salary, the difference is not particularly noticeable. But with an average or low delivery - quite.

Who has the right?

Of course, not everyone has the right to receive this benefits. But only some categories of citizens. Someone is inclined to believe that this feature There are only u large families. Wrong to think so. If you have at least one child, you have full law To receive a standard deduction for children.

In some cases, this feature is available at grandparents. Then when they are decorated as guardians for their grandchildren. The size of the deduction does not change from it. So if you are officially arranged to work and have children, you can deal with the execution of benefits. Hurry up, of course, it is not worth it. Not everything is so simple, as it seems and wants. After all, this issue has a lot of nuances, the non-compliance with which leads to the impossibility of obtaining benefits.

Conditions

What tax deduction Does children reluce? In which cases? This can be understood by studying the conditions for it. After all, any benefits have their own rules in Russia. And all over the world too.

We found out that in order to obtain a standard deduction requires children. It is customary to understand juvenile. This is the first condition. But there are exceptions. The deduction can receive a parent of an adult child up to 24 years old if he is:

• a full-time student of learning;
• graduate student;
• cadet;
• intern;
• by the ordinator.

It can be said until the child learns on generally accepted standards (that is, on full-time) to the specified age, the parent has the full right to reduce the tax base. It is important here that the citizen is on providing mom and dad. Yes, in practice, in some cases, you can get illegally deductible if the child provides itself and learns in parallel, but you will act at your own risk. Moreover, for such a step, few people agree.

Next, it should be noted that parents must have income. And official. And, of course, the rule should be applied to the tax rate of 13%. Simply put, recipient in obligatory Must work officially and receive income.

You will also have to pay attention to the size of its wages. On the maintenance of children are prescribed only when income in the tax reporting period does not exceed 280,000 rubles. In Russia, such a phenomenon at the average employee is extremely rare. After all, on average, a citizen receives about 10-15 thousand rubles a month. And in order to exceed the "bar" of 280,000, about 23,500 rubles of wages will be required. So many may hope to receive deduction.

Standards

Now the most interesting. And, as many believe, important. Deduction for children to what amount? What sizes is it installed? Yes, much depends on the situation. But, nevertheless, there are some restrictions and norms here.

For example, pay attention to the cases when parents simply have children. Without any features. Typical family with one or more minor children. For them, deductions are not particularly large, but it is better than nothing. So what can be hoped by law?

On the this moment Standard tax deductions for children (child) depend on how many kids in the family. Practice shows - the more, the higher this benefit will be. Inssentially, but still. Thus, on the first two children, 1,400 rubles is relying, 3 and subsequent - 3,000, if you have a disabled baby (up to 18 years, a condition for each child), a similar amount is laid. That is, 3 thousand deductions. Not so hard to understand all this. But there are special cases.

Features

What size is the tax deduction for a child? This we already found out. Or 1,400 rubles, or 3,000. In principle, if you compare it with an average real wages, It will be a decent amount. But when it comes to the fact that this deduction "leaves" as it were for the maintenance of the child per month, it becomes a little ridiculous and sad. Both the first and the second option is too little to ensure even just the most necessary.

But now is not about it. Defined over children to what amount is issued, we have already decided. This is only standard cases. There are some special phenomena. For example, if a disabled child (1 or 2 groups) is up to 18 years, either up to 24 years old (also disabled), which in parallel studies with full-time or is a student / graduate student / cadet. In this situation, 6,000 rubles deductions are relying on every child. It is issued to trustees, guardians, adoptive parents and their spouses. 12 000 rubles should be when a disabled child up to 18 years or a disabled student under 24 years. This amount Installed for parents and adopters.

When is it issued?

It can be noted that the system in special cases is very incomprehensible and confusing. Therefore, it is worth paying attention to only the standard situation, understandable to all citizens. An important moment is when you can get a deduction for a child. And in what cases it stops.

The accrual is possible immediately after the birth of the baby. This rule applies to native parents. If we are talking about guardians and adoptive parents, the receipt of benefits takes place from the date of registration of all documents. That is, from the moment you have taken responsibility for the upbringing and content of the baby.

The cessation of deductions occurs, as it is not difficult to guess, as soon as the kids grow. More precisely, when they reach majority. If the child enters the full-time education form, the benefits will cease the next month after graduation. Nothing hard, as you can see. Everything is extremely easy and simple. Deductions for children with changes that currently operate in Russia, of course, play a huge role for taxpayers.

Double Size

In some cases, it is possible to obtain this privilege in double size. Not always, but such a prospect is available. It is worth noting - the deduction for children is issued to every parent. And if one of them refuses this benefits, the second gets the possibility of doubled benefits.

It is not worth glad. After all, there are a number of restrictions that does not allow to make a refusal in favor of another spouse. For example, when someone does not work (is a housewife), or is on maternity care / by pregnancy and childbirth. It is also impossible to abandon the deduction in favor of a spouse if an unoccupied citizen stands in the center of employment.

If people are an official marriage, as a rule, no problems with this question arise. So, double deduction can get any of the spouses when both are working if the second half refuses this benefits. There is nothing difficult for understanding this.

There is more problems when there is no official marriage. Here will have to establish paternity and motherhood, as well as provide relevant documents on the refusal in favor of a parent, accompanied by certificates of the birth of children. This is a very tangled and incomprehensible to some process. They do not care about them in practice.

Documentation

What size is provided with a tax deduction for a child, we have already found out. Moreover, it is now known for details of special occasions. True, life is the process tangled and heavy. Often, parents are bred and entered into a new marriage. At the same time, the child has a common one. So, the right to deduct too. Who and what documents should submit under certain circumstances? Let's try to figure it out.

Mom baby needs to write a statement of the established sample, as well as present a child's birth certificate (copy). But the father in this plan is harder. After all, when divorced, as a rule, he must pay alimony. To receive deductions, you need to present documents that will confirm the fulfillment of obligations, as well as attach a copy of the birth certificate common child And write a statement. The new husband's husband also has the right to receive benefits for income tax. Just like the next wife of the father of the kid. In both cases, you need an application for deduction. Next, situations are ambiguous. Mother's husband must take a certificate from Zhweka about joint accommodation A child with mom and themselves, to make a marriage certificate and the birth of a baby. The last two documents need a new Biological Father's wife too. Only instead of reference from H HEK, it is necessary to present documents confirming the payment of alimony by the real father of the child.

Example of deduction

And now a small example of calculating the amount of tax deduction for children. With standard benefits, everything is extremely simple. For example, the parent earning income per year is 240,000 rubles. There are two children - 10 and 26 years old. And the salary at the same time is 20 thousand. What happens?

On the second child, it is impossible to get a deduction. It remains only the younger. For him, it is relying 1,400 rubles per month. It turns out that NDFL decreases according to the following principle: (20 000 - 1,400) * 13% \u003d 2 418. If you consider without deduction, it would be 2,600 rubles. The difference is not so noticeable, but it takes place.

Codes of deductions

Amounts and deduction codes for children play important role When compiling tax report, as well as upon receipt of the Help 2-NDFL. Without it, the benefits cannot be confirmed. We have already talked about the size. And what are the codes for reference? If you do not know, it will not be possible to fill in the declaration.

At the moment (for 2016), it is necessary to use codes under the numbers 114-125. At the same time, 114-116 is most often used. it standard deductions At the first, second and subsequent children, respectively, which have not reached 18 years old, or for a student. 117 - code that relies to use for disabled. The remaining "combinations" serve for double benefits in one way or another.

RESULTS

So, what conclusion can be made from the foregoing? Tax deduction for children is used by many benefits. It allows you to reduce on some amount tax base. This is a small, but still saving money. Note - all parents and guardians have the opportunity to receive it. But for this you need to receive income taxable 13% tax.

There are no paper red tape with this process. But there are a lot of nuances that will have to be considered. In principle, it is quite easy to figure out. Most often, the deductions are not in the tax authorities, but at the site of the citizen. Standard taxes are what is really in demand in Russia.

The state supports citizens with children, compensating part of the costs of their health, content and training, while using tax deductions. According to official information, changes in tax deductions for a child in 2019 are not expected. It is important to figure out who is deduction deduction, what is its amount, limits and what documents need for its design.

The deduction is the opportunity for an employee to return the part of the taxes listed by the employer.

Only employees who have earnings, taxable NDFL, paying taxes in the state treasury can receive it.

If a citizen is suitable for several categories of deductions, one of them will be provided. The deduction of the child is counting out regardless of the calculation of other standard deductions, that is, the recipients of the code 104 or 105 can receive and "children's" deductions.

Important changes in legislation in 2019, related to children

Legislative changes did not bypass and standard tax benefits. Since the beginning of 2016, the size of benefits has changed on children with disabilities of the first and second group, students in person until 18 years, graduate students, orders, cadets up to 24 years.

Since the beginning of the year, the amount of tax deductions on the child has changed as follows:

• code 117, for parents, the amount will increase to 12,000;
• code 117, the size of the deduction of guardians and trustees increased to 6,000.

In addition, the amount of marginal income has increased, since 2016, the maximum limit will be 350,000. In 2015, it was no more than 280,000 rubles, it turns out limit value Income for calculating NDFL increased by 70,000.

Others "Children's" deductions, except for code 117, as well as other standard deductions remained unchanged.

Who is provided with a tax deduction for a child in 2019

The deduction can be calculated:

• on the trustee;
• on guardian;
• on the parent or reception of the parent and his spouse;

The grounds for reducing the taxable income is a statement of the worker and a package of documents, indicating the right of an employee to such a decrease. Standard deductions are calculated by the tax agent that pays income or tax authority on request.

When working part-time selection tax agent It remains for workers.

In the letter of the Ministry of Finance No. 03-04-06-01 / 182 it is indicated that an important condition for reducing taxes is to ensure the child with his parents. If the family is complete and the child is provided by the parents, the right to deduction is obtained as a mother and father.

If the spouses are not married, and a minor lives together with his mother, then deduction is:

• mother;
• father, if it provides a child;
• stepmake, if he participates in the child's life and financially supports it. The basis for deduction will be the statement of the mother on the joint security of the child and his birth certificate;
• the stepmother of a minor, provided that she pays for the child's alimony.

How to get a standard tax deduction for children in 2019: Procedure

The legislation provides that part of the tax deductions can be returned without direct contact with the tax, with the help of an employer listed income.

For this you need:

• make a statement with a request to grant deduction addressed to its employer;
• imagine everything required documents.

Taxpayers who are working immediately in several employers can choose who they want to receive benefits and contact him with documents and a statement.

If the deductions were not previously provided or were applied with incompleteness, the employee can go to the tax return.

To do this, you will have to submit the necessary paper:

• declaration of 3-NDFL for the year of the intended deduction;
• copies of all documents confirming the right to receive;
• 2-NDFL for the same year.

After receiving the necessary documents, tax employees will be held cameral checkFor a period of 3 months, during this period they can contact a citizen for clarification and request the necessary documents. After this time, some tax deductions will be transferred to the specified current account.

Thus, in the tax inspection, the procedure for calculating the tax deduction and transfer to its citizen can delay up to 4 months, but, as a rule, inspectors do not delay the deadline and try to translate funds much earlier.

Standard tax deduction for children. How not to miss your benefit to find out from the video.

Tax deduction size

Changes in the amount of tax deduction in 2019 are not expected. The tax deduction for children is the amount that is deducted from the tax base and thereby reduces the amount of tax.

The size of the deduction depends on the set of factors. Among which:

• number of children in the family;
• children from previous marriages;
• the absence or availability of disability in children.

Defect on the first two children in 2019 will also be equal to 1400 rubles. On the third child and further can be obtained by 3000 rubles.

Detailed information on deductions is shown in the table.

The number of children is calculated in chronological order, the order of birth will be determined by dates in the birth instructions. All children will be taken into account for the provision of deductions, even those for which the tax deduction was not provided.

Thus, if the employee has two children over 18 and one child who has not achieved adulthood, he will be considered the third and the worker will receive a deduction of 3000 rubles. The calculation takes into account the wards that are not adopted from another marriage of the spouse and the deceased children.

If parents did not register a marriage, everyone takes into account only their children.

Examples of calculating standard tax deductions for children

The size of benefits will depend on the quantity, age and health status of the employee:

1. Example 1: Calculation of deduction per child.
   Ivanova A.N. It has one child for 10 years, the monthly remuneration of labor is 40,000 rubles. For determining the period of use of benefits, it is necessary to calculate in which month the maximum possible income will be exceeded.
   Ivanova A.N. It will be able to reduce the taxable base for the next 9 months: 40,000 * 9 \u003d 360,000. According to the application, the tax will hold the tax from 40,000, but from 40,000 - 1 400 \u003d 38 600.
   In this way, monthly sum The tax will be 38,600 * 13% \u003d 5018.

   If Ivanov did not file a statement, the calculation would happen like this: 40 000 * 13% \u003d 5200.
   Monthly tax savings is 182 rubles.

2. Example 2: Employee Afanasyev A.A. It has four children 14, 12, 10 and 26 years old.
   Remuneration is 40,000 per month. Grace period Lasts until September (40,000 * 9 \u003d 360,000).
   Only three minors will be accepted into the calculation, but the first will be considered a 25-year-old.
   The size of the benefits will be equal to: 1400 + 3000 + 3000 \u003d 7400.The employee base base is 40000-7400 \u003d 32600, and NDFL will be 32600 * 13% \u003d 4238, instead of 5200.
   Afanasyeva's monthly savings will be 962 rubles.

   Calculation of double deduction occurs in a similar scheme.

3. Example 3: Officer Perov S.V. Gets 25,000, he has one child aged 10 years.
   In February of this year, he is born another child. It is done that the wage level will not change and the cumulative income will not exceed the limit.
   The employee will receive a deduction on the firstborn throughout the year: 25,000 - 1400 \u003d 23600, and tax deductions will be 23600 * 13% \u003d 3068, instead of 3250.If in February it will bring documents confirming the birth of the second child and write a statement, then the tax base It will decrease by another 1400: 23 600 - 1400 \u003d 22200, and the amount of tax will be 2886. Thus, 3068 + 2886 * 11 \u003d 34814 will be listed for the employee for the year, instead of 39,000, tax savings will be 4186 rubles.

Documents for the provision of deduction for children

To obtain tax breaks, the employee will have to contact the personnel department with documents and a statement.

You may need the following package of documents:

• • certificates of the birth of all children and copies of these documents;

• document confirmation of disability;
• certificate confirming full-time training;
• if a labor activity The employee in the company began not since the beginning of the year, he provides a 2-NDFL certificate from the last work;
• certificate of death of the spouse and his this document if the parent is the only one;
• documents on the payment of alimony if parents are divorced.

May be useful certificate from management company About the joint stay of the baby with the parent and a copy of the marriage testimony, as well as a copy of the passport page, which has a registry office.

To deduct to a receiving child, in addition to the standard set of documents, it is necessary to provide a decree of the guardianship authority, a care contract, a certificate of adoption, a reception agreement.

Double deduction: who has the right?

In some cases, citizens can count on doubling the tax breaks.

1. For a single parent: according to legislative standards The only parent is provided with a double deduction, the second parent may be absent for various reasons: due to the lack of lack of absence, death or dirty in the column. If the parent is officially considered the only one and its status, it has reinforced by the relevant documents, its income to calculate the tax will be reduced by 2800 first and second and 6000 for subsequent children, and on a child with disabilities by 24,000 rubles. It is important to take into account that the deprivation of parental rights or divorce does not make a parent "the only" and do not intend to double tax benefits.
2. For a full family: Double Breaks are provided and ordinary familiesWhere parents registered marriage, subject to the failure of one of the spouses from benefits.
   At first glance, the situation has several essential details. It is possible if the employee has the right to him, for example, if the income limit for the year exceeded 350,000, then it is impossible to write a refusal.
   Both spouses must have a taxable tax base, if the spouse does not have income, he will not be able to write a refusal. The situation arises if the spouse's earnings are charged with a bet of 30%.
   By refusing to the benefit of another parent, you need every month to draw up a 2-NDFL certificate as evidence that the limit of 350,000 is not exceeded.

   A citizen will also not be able to refuse previously granted benefits.

How to return money for learning a child

Reduce taxable income for the payment of the child's learning will be able both parents and brothers, and sisters. The main condition is the payment of taxable earnings at a rate of 13%, when paying from the win or maternal capitalThe benefit is not provided.

You can return money only with full-time learning. In order to calculus NDFL Up to 50,000 rubles will be taken into account, and the amount of returned funds will not exceed the amount of taxes listed for this tax period.

The refund of the tax enumerations may also claim guardians, while after reaching the interest majority of the ward, they can continue to pay for its training and receive relevant benefits.

You can return part of the funds not only upon receipt of higher education, and when studying in any institutions that have a license for educational activities:

• paid education in kindergarten;
• school payment;
• payment of additional education, such as music school.
• payment of domestic and foreign universities, in the latter case the cost is recalculated at the rate of the Central Bank.

Conditions under which the provision of deduction stops

At the provision of tax deductions there are a number of restrictions by which it may be terminated:

1. The total income per year has reached the maximum possible amount.
   The deduction will not be taken into account from a month, in which the cumulative income exceeded the limit of 350,000 rubles.
2. After reaching the child of majority.
3. At the end of training or when achieving 24 years. This deduction will be taken into account until the end of the year, regardless of the month of completion.

Tax deduction - the ability to reduce the taxable base of a citizen on fixed amountestablished by the state.

To do this, the employee must have native children or he can become a guardian, a trustee or a toddler adopter.

Legislation provides an employee of several options for tax benefits, for which he will have to submit the necessary documents and write a statement. With all the papers, he should refer to the employer or to the tax authority.

In some cases, the size of benefits can be doubled, but all mandatory conditions must be taken into account.

Details about the tax deduction on children with disabilities Find out of the video.

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Last update March 2019

One of the most frequently provided tax deductions is the standard deduction for children: many of them get or, at least, somewhere heard about him. All parents can enjoy this type of deduction, which is the security of a child (children). In this article we will look at what this is deduction, its size and how to get it.

What is a standard tax deduction for children?

Everyone knows that according to tax legislation With wages, a tax on income in the amount of 13% is held. At the same time, if you have children, you can count on small benefits on the payment of tax (from part of your wages will not be able to hold).

For example, if you have one child, then you have the right to standard deduction in the amount of 1400 rubles. per month. This means that from part of wages in the amount of 1,400 rubles you will not have a tax in the amount of 13%. That is, you will receive at 1400 x 13% \u003d 182 rubles a month more.

Children's deduction size

Since 2016, the following deduction sizes are valid:

For the first and second child, you can free from tax on 1400 rubles. per month (respectively, you will receive 182 rubles more);

For the third and subsequent children, you can free from tax 3000 rubles. per month (accordingly, you will receive 390 rubles more).

Example: Miroshina N.I. Three juvenile children. Accordingly, it has the right to deduct in the amount of 1400 + 1400 + 3000 \u003d 5800 rubles. per month. And this means that with the amount of 5800 rubles. Miroshina N.I. There will be no tax at a rate of 13%. Therefore, Miroshina N.I. will receive a salary of 754 rubles a month more (5800 x 13%).

Get the standard deduction for children can each of the parents. At the same time, if a child has a single parent, as well as in some other cases, you can get a deduction in a double size (see: "Defect Double Size").

For children of what age you can get a deduction?

You can get a standard deduction on children aged:

Up to 18 years;

Up to 24, if they are trained in full-time (paras1, paragraphs.4 of paragraph 1 of Article.218 of the Tax Code of the Russian Federation).

The limit of income to which you can receive deduction

In addition to restrictions on the age of children, the legislation established a marginal income, upon the achievement of which the deduction will cease to provide. From a month in which your income from the beginning of the year will exceed 350 000 rub., deduction will not be possible.

Example: Sasheva E.A. Two juvenile children. Salad Savayevaya E.A. is 80,000 rubles. per month. Thus, the standard deduction for children, she will be able to receive four months (80,000 x 4 \u003d 320,000 rubles). Following the fifth month, the income of Satava E.A. exceed 350,000 rubles. (80,000 x 5 \u003d 400,000 rubles), which means the standard deduction she will no longer be able to.

You can read more information about the limit income information: "income restrictions".

How to get a deduction for children?

To receive deductions for children through the employer, you need to submit to him the following documents:

Certificate of the birth of a child;

Statement.

If a child over 18 years old, then further will need:

Help is educational institution About full-time learning.

If the employer does not provide you with a standard deduction - it can be obtained through tax inspection, by filing a 3-NDFL declaration. More detailed information The receipt of deduction is presented in the article: "The process of obtaining a standard deduction".

Should I get a deduction?

As we viewed above, the process of obtaining a standard deduction through the employer is extremely simple. However, given the small amount of deduction, many parents do not use their right.

To declare deduction or ignore this "state benefit" - to solve only you.

PP. 4 p. 1 Art. 218 of the Tax Code of the Russian Federation gives the right to employed parents and adoptive parents to obtain special tax preferences - deductions for dependent children when determining the amount of NDFL from wages. The size of benefits depends on the number of children, their age and order of birth. Separate benefits are provided by parents and adopters of children with disabilities.

Child tax deduction size

Delegations on NDFL due to the need to contain children can be provided only to employed citizens who have taxable income. This category includes:

native mother and father;

adopter;

a person who has been adequate;

trustee.

If the parents of the child divorced, the person with whom the minor remained to live has an unconditional right to tax benefit, the second parent can take advantage of the deduction subject to the payment of alimony (independently or through the employer executive List). The tax deduction for children can get a new spouse (or spouse) of the parent, with whom the child remained after the divorce.

For example, among citizens Ivanova A.N. and Ivanova G.N. In 2012, a son was born. In 2014, parents divorced, father pays alimony every month, in 2017 Ivanova A.N. married Petrova A.P. Standard tax deduction for a child may arrange:

Ivanova A.N., who has a minor son on dependency;

Ivanov G.N., who participates in the material support of the child by paying alimony;

Petrov A.P., who together lives with his wife and her child and leads joint economy with them.

If Ivanov G.N. (the native father of the child) marries, his new wife will not have the right to tax deduction for the son of her husband, as the child does not live with her and is not on dependency (alimony is not paid from her income, only with her husband's earnings).

What is the amount of tax deduction for a child:

1400 rub. - If we are talking about the first or second child;

3000 rubles when declared deduction on the third child in the family (and for each subsequent);

12 000 rubles. in relation to children with disabilities (for native parents and adoptive parents);

6000 rub. For each child with disabilities (if the applicant is a guardian, a trustee or adoptive parents).

Standard tax deduction for a child in 2019 can be obtained when following several conditions:

The child is on depending on the parents.

The age of a child is less than 18 years old, but if we are talking about children undergoing training in full-time, or having a graduate student, intern, internship, then age values \u200b\u200bincreases to 24 years.

With regard to disabled children, benefits are valid until they achieve an adult age, for students with disabilities, an increased amount of deduction is valid until 24 years, if 1 or 2, a group of disabilities is documented.

The amount of tax deduction for children 2019 can be enlarged by half, if the only parent declares the benefit (both native and reception). The parent is considered the only one if in the birth certificate the second parent is not specified, or it is missingly absent or dead. The norm is relevant for the only guardian, the trustee. If such a parent (guardian, trustee) comes into marriage, the right to double the benefits is lost from the month following the month of marriage. Dual deduction size can be provided in the event of a second-parent failure from receiving a deduction (for this, an appropriate statement is issued).

The limit on the tax deduction for children is 350,000 rubles. If during the year the cumulative parent's income exceeded this amount, the use of deduction stops. The renewal of the right to benefit will occur with the beginning of a new calendar year.

How to get a tax deduction for children

The deduction can be issued at the place of work or through the IFTS. In the first case, it is necessary to refer to the employer in the current year with a written application for the use of deduction. The application is issued by B. arbitrary form, its sample can be viewed. The petition is given documents certifying the right to preferential taxation of income.

When decommissioning through the IFSN, it is necessary to declare income by presenting a form of 3-NDFL, simultaneously with the declaration applies and confirming documentation, a certificate of 2-NDFL on earnings for the year.

Standard tax deduction NDFL On children are provided on born in the current tax period. For example, if a child was born on November 14, 2018, he could be deducted for him by his parents from November 1, 2018, that is, from the beginning of the month in which the child was born. A similar rule is also used in a situation with the adoption of children, registration of guardianship (guardianship) - benefits are provided since the month of entry into force of the contract for the transfer of a minor to raising a family.

The deduction is valid until the end of the year, in which the child will reach the 18th anniversary, the student's child will reach 24 years old, or in which the contract for the transfer of a child in a family to education will end. If the child's study is completed earlier than he will be 24 years old, the deduction will cease to effect since the end of study.

Tax deduction for children - to what amount of income is it provided? The limit is one for all applicants, for 2019 its size will not change. The limit of the taxable income is 350,000 rubles, but if deduction is declared for an adult student, it is necessary to navigate not only on the cumulative magnitude of earnings, but also at the date of discontinuation of training. For example, in the certificate from the school it is indicated that the child's training is terminated from July 1, 2018, and the parent's income to this date amounted to only 250,000 rubles. The right to benefit in this case is lost from July in connection with the completion of studies.

Tax deduction for the child in 2019: how to determine the size of the benefits

The essence of the tax deduction is to reduce taxable income, that is, earnings before calculating NDFL is adjusted for the amount of benefits for children, and the tax is calculated from the remaining amount of income. It is important to correctly determine the size of the tax deduction for the child (in 2019 the rules of calculation remain the same). Consider several examples.

Example 1.

In the family three juvenile child. The size of the deduction will be 5800 rubles. (1400 for the first + 1400 for the second + 3000 for the third). This means that the tax will not be retained from the amount of 5800 rubles, i.e. Parent will receive an income for 754 rubles. More (5800 x 13%).

Example 2.

In the family of three children - 1999, 2012, 2012 and 2016 Senior child after school graduation entered the university on correspondence form learning. At the adult student, the venture is not deduction, it means that the benefits applies only for two younger children. What tax deduction for children may be declared by the parent: 1400 rubles. for child 2012 + 3000 rub. For the child of 2016, since he is the third child in the family for the order of birth. Total deduction will be 4,400 rubles, and the income will be more than 572 rubles.

Example 3.

In 2019, the employer provided a tax deduction to parents of children:

1999 - the child continues his daylight training, which is confirmed by the original certificate from the educational institution;

2000. - the child has achieved majority, but does not continue their studies;

2005 - the child has disability confirmed by certificate;

2007.R. - the child is assigned the status of a disabled person;

In what amount should be given a tax deduction for children - sample calculation:

1400 rub. For the child of 1999 + 0 rub. For a child of 2000 p. (There are no benefits, since the child is adult and anywhere does not study in part, but in the definition of the order of birth he participates) + 12,000 rubles. For a disabled child in 2005. + 12,000 rubles. For a child in 2007 + 3000 rub. For child 2010 Total non-taxable amount of income will be 28,400 rubles, i.e. The income will be more than 3692 rubles. (28400 x 13%).

Example 4.

How to provide a tax deduction for a child in 2019, if the family has a child 2001, and in March 2019, a second kid was born:

the older child in 2019 marks 18 years old, but the norms of the Tax Code of the Russian Federation allow us to use benefit until the end of the year, in which the child has achieved majority (provided that the income limit is not exceeded);

on newborn benefits can be framed from March 2019;

deduction from January to February will be equal to 1400 rubles, and in the interval from March to December 2019, the monthly benefit will be 2800 rubles. (1400 + 1400). From 2020, the deduction will be provided only for the younger child in the amount of 1,400 rubles.

Example 5.

Mom is the only parent Two children with disabilities, which is documented. The tax deduction for a disabled child in this situation should be doubled - the monthly benefit will be equal to the amount of 48,000 rubles. ((12,000 + 12,000) x 2).

A decrease in taxation is possible due to the use of benefits on personal income tax, relying parents, correctly fulfilling the duties and providing their children. For them, the state has provided a special type of privilege - the right to receive standard and social deductions. The procedure for their provision is enshrined by law Russian Federation (hereinafter referred to as the Russian Federation).

What is a tax deduction for children

State benefits stipulated by the legislation of the Russian Federation for citizens, fully providing at least one minor, is called children's tax deduction. It constitutes a fixed part of the salary of the parent. It is not subject to taxing on income of individuals (hereinafter - NDFL), there are 2 species:

• standard;
• social.

Standard

Discounts designed to reduce the taxable part of parental income are standard deductions for children. Dimensions this year:

Social

Part of income individual, not subject to NFDL, sent to the treatment or study of the child - social deduction. Provided as a one-time return by the Federal Inspectorate tax Service (hereinafter - the IFTS) of the paid fiscal fees. The maximum amount of benefits (per year) for each minor one parent:

• 6500 p. - for studying;
• 15 600 r. - for treatment and education.

Terms of receipt

Any citizen has the right to qualify for inclusion of personal income tax under the compliance with three conditions. Here they are:

1. The applicant must have at least 1 minor on the content. The age limit is extended for people who receive full-time education in high school, including academic leave.
2. The applicant is a taxpayer.
3. The parent fully provides a child.

To whom the income tax benefits are provided

Benefits are provided to taxpayers who have on full provision of minors. Grounds for obtaining it:

• The presence of official income.
• The applicant is a parent, guardian, adopter, trustee, a legitimate representative of the child, lives with him on one territory, fully contains it.
• The employee presented the application and documents to the employer.

Regulatory legal regulation

Benefit is envisaged and regulated by Art. 78 and 218. Federal Law RF (hereinafter - FZ of the Russian Federation) " tax code RF (hereinafter referred to as the Tax Code of the Russian Federation) (part of the first) "of 07/31/1998 No. 146-FZ. Also, the ability to reduce the volume of the taxable NFL base is indicated and regulated by the letter of the Federal Tax Service of Russia of 16.02.2018 No. MMB-17-11 / 46, together with the "certificate of a list of tax deductions ..."

Revenue in 2018

Reflection on the return of NDFLs limit 2 quantities: the limit of the annual income of the taxpayer and spending to which children's standard and social deductions are provided, and the maximum allowable amount of NFDL with the parent-parent year's calendar year cash receipts. Indicators are governed by law - they are listed in 218 tbsp. NK RF.

Maximum annual release limit

NDFL benefits are provided by a parent providing a minor, up to a month, in which its income taxing at a rate of 13% and calculated by the increasing method from the beginning of the calendar year will exceed 350 thousand rubles. Description of restrictions:

Maximum possible amount of income tax with actually earned in revenue

This value is legally limited in order to prevent fundamental savings in exceeding the size of the income-incorporated taxes. It is necessary to calculate according to the formula of Lymindfl \u003d SMD x 12 x 13%, where:

• SMD - Middle monthly income citizen;
• Lymundfl - the size of the total deduction (for the current year), to which the worker can claim.

How the standard tax deduction for a child is calculated

• the order of the birth of dependents on the provision of parent;
• the presence of the use of benefits in double size;
• the physical status of a minor and the conditions of age limit.

Example: a single father and widower Ivanov A. B. is a parent of two native children from different mothers - daughters for 3 years, which his former second wife, who receives alimony from him, a minor son-disabled 2 groups of 7 years from the first spouse, now The deceased, and the guardian of a 20-year-old admission child - a student of the university. The amount of standard tax deduction is considered: 1,400 x 2 + (12,000 + 1,400) x 2 + 3,000 \u003d 33,400 r. / Month.

Features of calculation for parents of disabled children

Increased intensity benefits - a special kind of standard children's deduction. Given on a minor disabled person 1, 2 groups. If he is studying at the university, is a graduate student or a cadet, the age limit is extended to 24 years. Benefits:

• 6 000 r. - for the receiving or taking under custody;
• 12 000 r. - for a native or adopted child.

A minor disabled falls under the appointment of priority benefits - he is the first, second or third child, as any other. Because of his special status, the state considers the simultaneous accrual of deductions (they develop) for 2 grounds:

1. For the session: 1 400 - 3 000 r.
2. For special status for health status: 6,000 - 12 000 r.

Double tax deduction

The parent has the right to apply for a double amount of tax breaks if the second refused to provide it. Make it can face officially employed and / or having any kind of income subject to nDFL Cover at a rate of 13%. The refusal can not be:

• housewife;
• future or real mother, which is on maternity leave or child care to 1.5 years;
• recipient income that is not taxable base;
• the person in charge of the employment center.

Dual tax deduction for children is due to a single parent, which is recognized as such, as a rule, in the event of a second death or if the last:

• missingly absent;
• not installed by the father legally;
• at the request of the mother not specified in the birth certificate.

To get a dual-size benefit, a single parent must submit an appropriate application and a package of documents proving its status. He does not admit if the second parent:

• deprived of parental rights;
• he is a former spouse (mother and father are divorced);
• did not meet the first parent of official marriage;
• sentenced to imprisonment.

Terms and period

The right of a parent on the use of inclined ndfl benefits occurs from the moment of birth or adoption / adoption of the child. On the fact of his documentary confirmation, the deduction will be provided:

• every month before reaching the parent of the income limit;
• every year with the calculation of the amount of financial income for the reporting period to the restriction established by law.

The working man should notify the accounting of the termination of the rights to benefit (for example, by reaching his child of 18 years). In case of late informing of the said organization, and in the event of a overpayment, the tax deficiency is reimbursed in the state budget parent yourself. Requires 3-NDFL declaration.

Where to issue

Since 2016, parents have received the opportunity to issue all types of children's tax benefits on personal income tax both through the employer and through the territorial department of the IFTS. Until 2015, the social deduction was an independent privilege, which was supposed to register only through the IFX in the form of one-time use of the right to return to the state budget of personal income tax.

Through the employer

The procedure for providing benefits on personal income tax, decorated from the employer, looks like this: the deduction is calculated by the accounting of the organization and is charged on the salary of the working parent monthly. Apply for its receipt follows the year of the right to it. The paper is applied to the relevant documentation defined for each case.

In FNS.

When executing the benefits through the IFTS, the entire amount is being done return of NDFLwhose amount is accrued on bank card Applicant. It is necessary to apply to the instance immediately after the calendar year - the estimated period in which the employed parent has the right to receive child deductions. Benefits is provided to the applicant at the same time.

The procedure for providing tax deductions on personal income tax

Both options for obtaining children's deduction have its drawbacks and advantages. Comparison of the features of the methods of providing benefits on personal income tax:

Application for benefits on NFDL

Application form for increasing PTF in a single or double-size parent can take at work or in the department of the IFTS. The completed document is submitted to the organization's accounting department at the place and the fact of employment or at birth / adoption / adoption of the child. The paper is drawn up according to the standard rules for design, it must include the following information:

1. Appeal in the upper right part of a sheet with the applicant's data and the head of the organization, paper is applied to whose name. The names and positions of both are indicated.
2. The name of the document posted in the center of the sheet - "statement".
3. The essence: the request itself, reference to Art. 218 Tax Code of the Russian Federation, child name, his birth date.
4. An application with a list of documents confirming the right to benefit.

Supporting documents

The right to receive children's deduction requires documentary confirmation. Required list Paper that may need - originals and their copies:

• Statement.
• Civil passport of the Russian Federation.
• Certificate of birth, adoption, adoption of a child.
• In the presence of disability in a minor - the results of medical examination confirming limited capacity.
• Help from the university confirming that the child in it learns.
• Marriage testimony of parents.
• Additionally for a single parent:

1. Help on the birth of a child from the words of his mother in accordance with its form No. 25 according to the Decree of the Government of the Russian Federation No. 1274.
2. Certificate of death of the second parent.
3. Or a copy of the court decision on the recognition of his missile absence.
4. Document confirming the extramarital status.

• Additionally for guardian:

1. Treaty or O. family reception, or on the implementation of the guardianship, or about the care of the child.
2. Resolution of the guardianship and guardianship authority.

Return of NDFL for the child for previous years

If the taxpayer did not know about the right to benefit, was not notified by the employer or did not use it, he could make the NDFL Return on the child over the past years. To do this, contact the IFX with the following documents and their copies:

1. Statement.
2. Help in the form of a 2-NDFL from the place of work for the period for which the taxpayer wants to get the return of personal income tax.
3. Paper confirming the right to receive children's deduction.
4. Declaration 3-NDFL.

Through the IFTS, the return of personal income tax is possible only for the 3 preceding date of circulation of the year. After filing the documents, the applicant will have to wait for the decision from authorized body 3 months - so much time is required to consider paper, check and make a tax recalculation. At the end of the procedure, the IFNS sends a written notice to the applicant. Funds will go to his account within a month.

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