Tax deduction for a minor child at work. How to Calculate Child Tax Deduction - Sizes and Calculation Examples

Many privileges are now provided for families with children. They have the opportunity to receive, thanks to which the state will be paid an initial fee or part of the current debt has been repaid. For such a category of borrowers, it is provided, which will allow families to reduce their financial burden during this difficult time. For individuals with children and regularly receiving wages, Federal legislation allows you to reduce part of the tax.

Who Can Benefit From Child Tax Credit?

In accordance with the regulations of the Federal legislation, Russian citizens with children can take advantage of deductions that will reduce the payroll tax. Parents need to be aware of the existing restrictions:

1. The maximum amount of total income for the year should not exceed 350,000 rubles. Otherwise, the individual is deprived of the right to tax deduction.
2. The benefits can be used by official parents, adoptive parents, guardians, trustees.
3. The tax deduction is provided to both parents (in accordance with the Constitution of the Russian Federation, the father and mother are vested with the same rights in relation to their dependent children).

Advice: if an employee who has a child has not used the tax deduction due to him during the calendar year, then he can exercise his right in the next reporting period. To do this, he needs to contact the Federal Tax Service at the place of residence with a statement in which he should be asked to return the overpaid personal income tax. It must be accompanied by a 3-NDFL declaration and documents confirming the right to a tax deduction. An individual's application will be considered for 3 months, after which he will be informed about the decision.

How much is the deduction for having children?

It is possible to reduce the payroll tax if you have a child on the following conditions:

1. If you have one child or two children - 1,400 rubles.
2. If there are three or more children - 3,000 rubles.
3. If there is a dependent child with disabilities- 12,000 rubles.
4. If minor child or children are raised by a foster parent, guardian or guardian - 6,000 rubles.
5. If a child or children are raised by one parent (the other has died) or a single mother - double the amount.

Advice: if the spouse refuses to receive a tax deduction, then his spouse from his employer can receive such a benefit in double the amount. In this case, the spouse must write a statement to the head of the spouse, attach a certificate of 2-NDFL husband to it.

How to calculate income tax on a salary if you have a child?

Salary income tax, if there is a child, is calculated using the formula. In this case, the employer applies the rate approved by the Federal legislation (in 2017 - 13%). Each employee can independently calculate how much income tax can be reduced. The calculation must be carried out in a specific sequence:

1. Per reporting period all income of an individual is summed up, including bonuses, allowances and other payments.
2. The tax deduction is deducted from the received amount (the amount depends on the number of children).
3. Income tax is calculated using the formula.
4. From accrued wages personal income tax is deducted.

Advice: if an individual decides to change employer, then in this case a special one is made.

Example:

• The employee has 3 minor children.
• The parent's monthly income is 20,000 rubles.
• The statutory tax deduction is 5,800 rubles (1,400 + 1,400 + 3,000).
• Calculation of the base for personal income tax: 20,000 - 5,800 = 14,200 rubles.
• Payment income tax: 14,200 * 13% = 1,846 rubles.
• The amount of wages that the employee will receive in his hands: 20,000 - 1,846 = 18,154 rubles.

Where can individuals apply for a tax deduction?

Each person can receive tax deductions for himself if in the calendar year he incurred expenses that Federal legislation allows to reduce personal income tax. Individuals with children can reduce the tax base by the amount of deductions established by law. To exercise their right, they should, with the appropriate documents, contact their employer or the Federal Tax Service at their place of residence, if the deadlines have been missed.

Advice: the procedure for granting tax deductions for children is regulated by article 218 of the Tax Code of Russia. It is worth noting that the benefits for children are in no way related to other types of tax deductions, so their amount cannot be reduced.

The process of determining the amount by which the tax base will be reduced mainly depends on the number of children in the family. In this regard, we propose once and for all to figure out how to correctly calculate the size. We are talking about how to calculate in this article.

If the support of an individual is a minor child or children who are full-time students of an educational institution who have not yet reached 24 years of age, then in in this case, in accordance with tax legislation, he is entitled to the accrual of monetary compensation.

IMPORTANT! Income tax refund outstanding for parenting is possible not only for parents but also for individuals who have registered custody or custody of the child, as well as for adoptive parents.

List of documents

Since, depending on the prevailing circumstances, both the employer and the taxpayer can deal with the registration of the deduction, we suggest that you familiarize yourself with the list of necessary papers to receive monetary compensation related to the birth and upbringing of a child:

1. . First of all, the tax inspectorate needs to be notified of the reason why an individual decided to collect a package of documents and send it for consideration to this authority. This is done through a statement that summarizes the request for the deduction for the child.
2. Financial statement. As a rule, this document is drawn up in the 2-NDFL form and issued by the employer. The certificate contains all the information about the salary of the applicant for the tax rebate, as well as information about all tax collections withheld from it and from other sources of income.
3. Certificate. In order to confirm that the registration of monetary compensation is really related to the child, tax inspector you need to provide his birth certificate.
4. Declaration. Such a document serves as a kind of reporting for tax payments that an individual pays not only from wages, but also from other incomes. The declaration is filled out on a form drawn up according to the model 3-NDFL.

In some cases, the above list of documentation is not exhaustive. For example, if a child who is over eighteen years old is receiving an education, and the parents want to return part of the personal income tax for him, then a certificate confirming the student's status must be provided to the tax service.

At the birth of a child

Many parents, in whose family a newborn has recently appeared, automatically the question arises as to when it is possible to exercise the right to reduce the tax base. Tax legislation it is established that the deduction is issued from the month that is recorded in the certificate as the date of birth.

For example, if a newborn was born in April 2019, then monetary compensation of a tax nature for him can be calculated as early as April.

How to calculate the deduction

The rules for calculating the size of the amount by which the taxpayer base subject to mandatory tax contributions will be reduced are quite simple. V Tax Code Russian Federation, namely, in article 218, the amounts are indicated that are monthly deducted from the salary of the applicant for the tax credit. Moreover, for the calculation it is necessary to take a monthly salary before personal income tax is withdrawn from it.

Discounts for parenting

The amount of the deduction depends on the number of children in the family, the category to which they belong, as well as on who is involved in raising them, and amounts to:

Please note that there is a certain limit - 350,000 rubles, which prohibits the use of the tax discount. If in some month, counted from the beginning of the tax period, the claimant's earnings for the deduction are more than 350,000 rubles, then from that moment the monetary compensation for him is no longer charged.

1400 rubles

In order to figure out how to calculate the size of the monthly salary after calculating the standard deduction, we propose to consider a specific case. A certain Andreeva Daria Sergeevna, whose salary excluding tax levies is 29,000 rubles, gave birth to twins and wants to receive monetary compensation for them. The following mathematical steps must be performed:

1. 1 400 + 1 400 = 2 800 rubles - it total amount tax discount, 1400 rubles for one child and exactly the same amount for the second;
2. 29 000 – 2 800 = 26 200 rubles- this is the total salary, which will be subject to personal income tax in the amount of 13%;
3. (26 200/100)*13 = 3 406 rubles- this is the amount of income tax that is withdrawn from Daria Sergeevna's salary every month;
4. 29 000 - 3 406 = 25 594 rubles - this is the total monthly salary, taking into account the deduction and tax contribution, which a mother of two children will receive in her arms.

Now let's calculate the salary without taking into account the tax discount, but with the removal of personal income tax. Since the personal income tax is set at 13%, we find them from the amount of 29,000 rubles and we get the figure of 3,770 rubles. Subtracting the result obtained from the total amount of wages, we get 25,230 rubles.

After comparing the salaries calculated with the tax rebate (25 594) and without it (25 230), we come to the understanding that a mother of two children, when registering a deduction, will be able to receive 364 rubles more monthly.

Deduction calculation for large families

In situations where there are more than three children in a family, the amount that reduces the tax base is calculated in the same way as for one child. However, there is still one difference - this is the size of the total amount, which is deducted from wages until the moment the income tax is removed from it.

Deductions for parents with many children:

• 5 800 rubles - this amount can reduce the taxable base if the family has three children;
• 8 800 rubles - the amount of the deduction provided to parents of four children;
• 11 800 rubles - tax credit for families with five children.

Further, in order to get the amount of the deduction for six children, it is enough to add to the amount of 11,800 rubles an amount equal to 3,000 rubles. Thus, in the event of the birth of each subsequent child, 3,000 rubles will simply be added to the amount of the tax rebate.

It must be remembered that the deduction is provided only for children under the age of eighteen, or for students who have not reached the age of 24. If the family has three children, and one child is an adult and does not study anywhere, then the tax authorities will issue compensation only for two.

Last updated February 2019

Standard tax deduction (hereinafter START) is an arithmetic operation to deduct an amount from a taxpayer's income and is not subject to personal income tax at a rate of 13%.

Income should be understood as all cash received by a citizen for taxable period(year). Income may be subject to different rates taxation. With regard to START, only those incomes that are subject to an interest rate are taken into account 13.

The Tax Code classifies child deductions as START. In this article, we tried to collect comprehensive information about tax deductions for children in 2017 and 2018.

Who is eligible for START for a child?

By virtue of paragraphs. 4 p. 1 of Art. 218 of the Tax Code of the Russian Federation, a deduction may be in favor of:

• parents;
• adoptive parents;
• guardians and other persons equated to the above category in accordance with family law (Art. 12 ФЗ-48 of 24.04.2008).

Such statuses are confirmed by the information contained in the birth certificate, acts of the guardianship and guardianship authorities, court decisions on the recognition of paternity, etc. The legislator also determines the age category of children, in accordance with which a deduction is permissible:

• under 18 years old;
• if the child is full-time education in educational institution(including abroad) - up to 24 years old, or is a graduate student, intern, intern, cadet;
• in addition, regardless of age categories, a separate deduction for disabled children is provided.

Many parents have a question - is it possible to receive such a deduction if the child is studying for a master's degree? The answer is yes, according to the Education Code, today higher education is divided into 2 stages. Moreover, the 2nd stage (master's degree) is not considered as obtaining 2 higher education, and therefore, if the child is under 24 years old, and he is studying in the master's program, his parents have the right to receive START, but provided that this education occurs for the first time at the 2nd stage of the university ...

Deduction in 2015

A deduction for a child can only be taken into account up to the month in which the taxpayer's income is accrued from the beginning of the year exceeded 280 thousand rubles... The size of the strategic offensive arms is differentiated:

• For the first child - 1400 rubles (code 114) in 2015-16, from 2017 (code 126)
• On the second - 1400 rubles (code 115) - (code 127)
• On the third or more 3000 rubles (code 116) - (code 128)
• For a disabled child - 3000 (code 117) - (code 129)

For a disabled person, 3000 rubles (regardless of what account he is). For example, if the child (disabled) is the firstborn, then the amount of the deduction will be 3000, not 1400. Regarding the fourth, fifth child, etc. a deduction of 3,000 rubles is provided for each. The legislator thereby stimulates the institution of a large family. The principle of applying the deduction is additive, that is, each deduction is added to each other, and not absorbed. Let's say if there are four children, the total amount of the deduction will be 8800 (1400 + 1400 + 3000 + 3000).

• It should be borne in mind that each parent has the right to receive a deduction in the indicated amounts separately.
• Or if one parent refuses in favor of the other, then the one in whose favor the refusal was made has the right to a double deduction.
• The only parent, guardian or curator is also entitled to double. Arithmetically, it looks like this: a single parent has two children, his deduction will be 5600 (1400x2 + 1400x2).

It should be noted that the deduction amount is not the amount that will be returned to you, but the one from which personal income tax will not be withheld in the amount of 13%. That is, if there is one child, a citizen does not pay 182 rubles of tax per month (1400 * 13% = 182 rubles). If there are 3 children, then (1400 * 2 + 3000) * 13% = 754 rubles per month.

Deduction in 2016, 2017, 2018

• Increased maximum size wages, up to which it is possible to apply the deduction - RUB 350,000.
• Disabled children up to 18 years old - from 3000 to 12,000 rublesfor parents and adoptive parents(code 129)
• Disabled children under 18 years old - 6000 rubles, including disabled people of groups 1, 2, full-time students up to 24 years old - for guardians and trustees(code 129).

START per child remains the same in the amount of:

• 1400 rubles / month - for the first child (code 126)
• 1400 rubles / month - for the second child (code 127)
• 3000 rubles / month - for 3 and each subsequent child (code 128)

The letter dated 02.02.2016 No. 03-04-06 / 4988 of the Ministry of Finance states that the standard deduction for children on the account is not summed up with the deduction for a disabled child.

For instance: The second child is disabled, therefore, the parent is only entitled to a deduction of 12,000 rubles, that is, it cannot be summed up (12,000 + 1,400) = 13,400 rubles.

However, this letter of the Ministry of Finance contradicts the decision of the RF Armed Forces dated October 21, 2015, where the Court ruled that the deductions should be summed up. Since the Letter of the Ministry of Finance is dated later and the decision of the Court was before January 1, 2016 (when the amendments were made), it is not yet clear how to proceed in practice.

When does the deduction end?

An employee loses the right to START upon the occurrence of one of the events:

• if the income has exceeded 280,000 (350,000 rubles from 2016)- the deduction is terminated from the month in which the excess occurred.
• if the child died
• if the child has reached the age of 18 this year and is not studying full-time- the deduction is presented in full in the current year, but ends from January of the next year.
• if the child graduated from educational institution and has not yet reached the age of 24- the deduction is presented in full in the current year, but ends from January of the next year.
• if the child reaches the age of 24, but continues to study(student, graduate student, intern, cadet) - the deduction is fully submitted in the current year, but ends from January of the next year.
• if the child has completed his studies and is over 24 years old- the employee loses the right to deduction from the next month in which the training stopped.

How is the sequence of children determined?

The ordinal ranking of the children of the taxpayer is made chronologically, depending on the age of the child. Accordingly, the first child is the oldest and further in descending order. The order of birth of children is taken into account without regard to whether a particular minor is involved in the calculation of the deduction or not.

for instance, there are 4 children in the family: the first is 25 years old, the second is 17 years old, the third is 15 years old, and the fourth is 10 years old. The amount of the deduction will be distributed as follows:

• First child - 0 rubles. (a deduction is not provided for it, since it is 25 years old and does not study at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• The fourth - 3000 rubles.

From the above example, it can be seen that children in respect of whom the right of deduction disappears are not excluded from the general priority. The same procedure remains in the event of the death of a child in a large family... Namely, a deduction is not calculated for such a child, but information about him is taken into account to determine the size of other subsequent children.

Example: The family had three children: the first child at 22 does not study, the second died at the age of 15, and the third at 8. Parents are entitled to a deduction only for an 8-year-old child in the amount of RUB 3,000. (but not 1400 rubles).

• The first one is 0 rubles. (does not allow refunds);
• The second - 0 rubles. (in connection with death);
• Third - 3000 rubles.

If children were born at the same time (twins, triplets, etc.), then they are also subject to sequential calculation, that is, it is not correct if they are put in the same deduction position (for example, the family has the first child, then twins were born, accordingly, 1, 2 and 3 children can apply for deduction, and not 1 child and two second children).

Is there a deduction for a woman on maternity leave or childcare?

• If in the tax period (year) the woman had payroll, or other income taxed with personal income tax, and then maternity leave was issued, then the deduction is provided for each month until the end of the year (if the income does not exceed the limit).
• If during the whole year the woman was in maternity leave or parental leave, i.e. accruals subject to personal income tax were not made, therefore, the tax base for personal income tax is not calculated and there is nothing to apply the deduction to.

Letters of the Ministry of Finance of Russia dated 10.02.2012 N 03-04-06 / 8-29, dated 13.01.2012 N 03-04-05 / 8-10, dated 06.02.13 No. 03-04-06 / 8-36) - if in certain months of the year, the employer did not pay the taxpayer income subject to personal income tax, standard tax deductions are provided for each month of the tax period, including those months in which there were no payments of income.

Letter of the Ministry of Finance of Russia dated 06.05.2008 N 03-04-06-01 / 118 - if an employee who is on maternity or childcare leave goes to work and begins to receive taxable income during certain months of the tax period, then in the presence of a written application and supporting documents, the tax deduction is provided to her for each month of the year, including the months when she was on maternity leave or parental leave.

Who provides the deduction?

START is provided to the recipient of the deduction by his employer, and if there are several of them, then at the choice of the employee himself, the priority is determined (it is impossible to receive from two at the same time). The employer (in the presence of supporting documents and the employee's statement) does everything necessary calculations, pays personal income tax and reports to tax authority... You just have to look through the statements and receipts for wages and see if the deduction is taken into account. And if an error is detected, report it to the accounting department of the enterprise.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made on a monthly basis during the tax period (year), if the employee has submitted a relevant application when hiring or after the birth of a child. If the recipient of the deduction does not work for this employer from the beginning of the year, then START is applied taking into account the previously deducted deduction at the previous job (this requires a 2-NDFL certificate from the previous place of work).

• Refund of excessively accrued amounts of personal income tax through the tax

If the tax deduction for the child was not made (the documents were not submitted to the accounting department of the enterprise) or the accounting department made mistakes, the deductions were not taken into account in full, then the recipient of the deduction after the expiration of the taxation period can independently apply to the tax authority. However, in practice, such cases are quite rare, it is usually easier to do this with the employer by submitting an application in a timely manner. To return START for a child, you must submit (to the taxpayer himself):

• a corrective 3-NDFL declaration can be submitted at any time of the next year (not necessarily before April 30)
• certificate on the 2NDFL form from the place of work
• by attaching a copy of the birth certificate to the declaration
• if children are over 18 years old - a certificate from the educational institution

After checking the documents, the IFTS (no more than 3 months) will return the overpaid tax amounts to the citizen's bank account.

Documents required to receive a deduction

The deduction is obtained by not deducting the corresponding amounts from the wages earned. The employer is obliged, if there are sufficient grounds, to reduce the amount of the deduction from the amount of the salary and apply the rate for the remaining amount taxation of personal income tax(that is, calculate the final tax amount).

What documents must be submitted to the accounting department of the enterprise to receive such a deduction:

• The employee, at his request, provides the employer with a free-form application for deduction.
• Documents for children (birth certificate, act of guardianship and guardianship authority, judicial act on recognition of paternity, etc.).
• If a child is between the ages of 18 and 24 and is studying at a university or other educational institution full-time, then a certificate from the university about the fact of training of such a person.
• If the child is disabled, then a medical certificate and a document confirming the disability.
• If one of the parents transfers the right to receive a deduction to the other (to obtain a double deduction), then the corresponding statement is a refusal from the deduction and a certificate from the place of work about the absence of deductions.

It is enough to provide such documents to the employer once, you do not need to write an application every year. Only when changing jobs is it required to submit documents and an application to a new employer with a 2NDFL certificate from the previous place of work.

Sample Application for Child Tax Deduction

Director of LLC "Vesna"
I.N. Kiselev
from the engineer
Spiridonova K.G.

Statement

Please provide me from January 1, 2018, a standard tax deduction for each month of the tax period for my income in accordance with subparagraph 4 of clause 1 of article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)

"___" February 2018 Signature ___________ Spiridonov K.G.

When are documents for deduction submitted and is it possible to recalculate the taxable base?

• In the event of a child's birth, the employee has the right to write a statement, submit a birth certificate and the deduction will be taken into account from the moment of his birth.
• When applying for a job, you should also immediately submit a birth certificate, write an application and provide a 2-NDFL certificate from the previous place of work.
• If an employee was hired and for some reason did not immediately provide the documents, but submitted them before December of the current year, the accounting department must recalculate the overpaid amount of personal income tax for this year.

If the parents are unmarried (civil) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction upon presentation of a document that confirms the presence of the child on his support:

• a copy of the court decision indicating who the child lives with
• certificate of registration (child registration) at the parent's place of residence
• parental agreement (notarized) on the payment of alimony
• notarial agreement of parents about children (with whom the child stays)

How do I get a double deduction per child?

If the parents (adoptive parents) wish, one of them can receive a double deduction, for this it is enough to submit a statement on the refusal of the other parent to provide such a deduction and the refused parent provides a certificate of income 2-NDFL monthly. Required condition for such a transfer of the right of deduction, the person transferring this right has income taxable with personal income tax, that is, an unemployed person cannot transfer his right of deduction to his spouse. The deduction for a single mother is also doubled. Therefore, in order to receive a double tax deduction for a child, additional documents are required:

• certificate (form 25) confirming the status of a single mother from the registry office or
• statement of refusal to deduct and certificate of 2 personal income tax (monthly) of the refused parent
• application of the second parent for the provision of the 2nd tax deduction for the child

The double standard tax deduction, as well as the simple one, is applied up to a certain total annual income, namely until the month when the salary from the beginning of the year reaches 350 thousand rubles.

Double deduction for single parent

There is no definition of "only parent" in the legislation of the Russian Federation, but the Ministry of Finance notes that a parent is not the only one if a marriage between parents is not registered (that is, divorce, non-payment of alimony, deprivation of parental rights of the second spouse are not considered that the parent is the only parent). To confirm the absence of a second parent, one of the following documents must be provided:

• a court decision recognizing that a parent is missing
• birth certificate showing one parent
• death certificate of one of the parents
• certificate of the registry office (form 25), confirming that the second parent is recorded in the birth certificate from the words of the mother.

When one parent is not working, can he or she waive the deduction in favor of the other parent?

If a woman does not work (a housewife, on maternity leave, on parental leave, or is registered at an employment center), then she cannot refuse the tax deduction for children in favor of her husband (write a statement to her husband's employer), because she has no right for tax deduction:

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia dated November 22, 2012 N 03-04-05 / 8-1331);
• does not work because is on maternity leave (Letter of the Ministry of Finance of Russia dated 23.08.2012 N 03-04-05 / 8-997);
• on leave to care for a child under 1.5 years old (Letter of the Ministry of Finance of Russia dated 03.04.2012 N 03-04-06 / 8-95);
• is registered at the employment center (Letter of the Ministry of Finance of Russia dated 04.16.2012 N 03-04-05 / 8-513).

Are tax deductions cumulative, START compatibility

The deduction is compatible with other types of START, as well as other deductions such as professional, social and property deductions. That is, all these deductions complement each other and add up. However, it must be borne in mind if the accrual of such deductions turns out to be more income then such excess amounts are equated to zero, since the deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.

START restrictions

Within the meaning of the provisions of the legislation on taxation of strategic offensive arms, although it is produced from income taxed on interest rate"13", but still this income in complete set not subject to the investigational deduction. The legislator has clearly defined that a deduction can be made from the income declared by the tax agent.

And the employer, as a tax agent, can only declare the wages of his employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2017), then he will not be able to receive the standard tax deduction for a child for 2017, even if he had another source of income (for example, rent for an apartment that a citizen rents ), for which he reported to the tax office and paid tax in good faith.

There is one more limiter - this is the limit level ( limit value) income during the year, upon reaching which the citizen is deprived of the right to further use the deduction. Up to what amount is it possible to apply strategic offensive arms? This 280,000 rubles in 2015 and 350,000 in 2016 and beyond. For example, an employee received a cumulative total from January to September wages (excluding taxes and deductions) in the amount of 280,000 rubles, then from October to December of this year, START is not applied. But next year ( new period taxation) begins with a new sheet. In fact, the monthly salary should not exceed 23,300 rubles. The deduction will then be applied in full for the entire year.

It is not possible to apply the deduction "retroactively", for example, if the parents did not apply the deduction until the age of 3, and then decided to use it, in this case the recalculation can no longer be done. Recalculation is possible only during the current tax period (year). The application of START is made after the submission of the application to the employer and is valid for future periods.

Example of calculating a standard child tax deduction

example 1:

If an employee of an enterprise has 2 children under 18 years of age or children under 24 who are studying at a university on a full-time basis, and the salary is 20,000 rubles. Then the taxable base and tax will be calculated as follows:

• the monthly taxable base will be 20,000 - 1,400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this is the amount of tax refunded (2800 x 13%)
• if the salary during the year does not change, then the total amount of the employee's salary during the year will not exceed 350,000 rubles. and the amount of tax refunded for the year will be 364 rubles. x 12 = 4368 rubles.

example 2:

• an employee has 1 child and a salary of 30,000 rubles. Until October (in December, the total income will exceed 350,000), the monthly tax is returned in the amount of (30,000 - 1,400) x 13% = 182 rubles.
• for the tax period (year) the amount of the refunded tax will be 11 months. (up to November inclusive) x 182 rubles = 2002 rubles.

If you have any questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if there is a detailed answer to such a question, then your question will not be published.

When applying for a job, employees who are parents of one or more children have the right to receive from the state monetary compensation, the so-called deduction for children. In order for the accruals to arrive, you just need to fill out an application and give it to the accounting department at the workplace. After a while, incoming to the account bank card the salary will increase. No, they do not give a raise for children, they just stop deducting 13% from the salary for a while, taxation on income received by individuals. Don't be discouraged if you haven't heard of what a child tax deduction is. A deduction is allowed for the past 36 months. In the article, we consider the controversial situations that arise in the workflow of taxpayers, which can interfere with this.

Not every member of his family has the right to receive state compensation for children, but only persons from the following list:

• adoptive parents who are also married, divorced or never registering a relationship;
• spouses of parents who are not relatives to the child (stepfather or stepmother;
• official guardians or custodians of the child, appointed by the decision of the guardianship authorities.

Note! Only those parents who provide the child financially have the right to receive a deduction.

Maximum payout

For each case, family, child, the deduction is determined on an individual basis, depending on:

• the sequence of his birth;
• health conditions;
• age, etc.

Table 1. Amounts of charges for different cases

In addition to receiving compensation in the amount shown in the table, some parents are eligible for double compensation. It relies on those persons who keep the child alone. The recognition of this loneliness should be made in a judicial manner, and not spontaneously improvised by one of the divorced spouses. Cases fall under its criteria when:

• one of the parents is considered missing;
• the second parent died or died.

The official loneliness continues until the real preservation of this status. When a parent marries, claims for double the amount of compensation are no longer valid and therefore no longer go to the new spouse.

You cannot refuse to provide compensation to the second parent of children if:

• lack of a place of employment;
• resting on maternity leave (up to a maximum of one and a half years) or related to pregnancy and the reproduction of one or more children;
• is registered in the local labor exchange.

It should be noted that the determination of the amount of compensation due to the relatives of children with disabilities in 2017 is made by adding up the possible deductions for a disabled person and at the usual children's tariff.

Let's give an example. The Petrov family has two children. The older child is completely healthy, and they are entitled to a deduction of 1,400 rubles for him. The youngest son was born with a disability, at the moment he is only 4 years old. For him from the state, Petrov is entitled to the amount of a standard child's accrual, as for the eldest son, plus the amount due for his own disabled children, that is, 12 thousand + 1 thousand 400 rubles = 13 thousand 400 rubles.

Terms of provision

In fact, the issuance of compensation for children is not made separately, the salary given to the parent employee can only be increased on the relying amount, by canceling the withdrawal of 13% from the relying on personal income tax. In 2017, payments are provided every month of the current reporting period until the month comes in which the employee's wages, determined according to the cumulative total, will not reach 350 thousand rubles. On the this moment compensation will cease to apply.

The same restriction applies for the next 12 months.

Table 2. Terms of providing compensation

Disputed situations when receiving a deduction for children

Receiving compensation from the state in 2017 may be accompanied by the emergence of some disputable situations. Let's see what they can be.

Situation 1. If for several months the employee did not receive payment at the workplace, that is, in general, he did not have any income. The reasons for this may be different, as a rule, these are:

• going to sick leave;
• going on vacation is unpaid;
• rest necessary for caring for a child.

Nevertheless, it is necessary to carry out a deduction calculation even for those months when the employee's salary was not received. It turns out that all the accrued money will be issued to the employee the next time he receives income subject to taxation from the tax system.

Situation 2. If the specified income limit has been exceeded. When one parent received more than 350 thousand in a year, and the second this level did not reach, in order to continue the provision of contributions, it is necessary that the first parent draw up an application for the transfer of compensation rights in favor of the second.

Situation 3. With the deprivation of parental rights, a person can receive money for children only if he continues to provide for their livelihoods, that is, he pays alimony payments.

Situation 4. If children stay or live abroad for a long time, the law does not prohibit receiving a deduction for them. To achieve it, it is necessary to provide confirmation from foreign authorities that the child lives in a specific country or is studying. If children go on sabbatical, interrupting their studies, the parent is still eligible for payments.

If out of the ordinary situations arise, in the list presented above, which are not included, consult with the tax office with professional consultants and find out what to do. However, you can contact the inspectorate with any questions related to tax legal relations.

Child Tax Deduction Application at Tax Office

If, due to various circumstances, the employee was unable to receive the deduction relying on children at the place of work and did not apply for it within 12 months, he can still take the relying on the tax inspectorate, to which he belongs according to his place of residence. To do this, you need to attend to the preparation of a package of documents.

Let's look at their list in detail:

• a copy of the birth certificate, adoption of the child;
• a copy of the agreement on guardianship or guardianship;
• completed declaration forms 2-NDFL and 3-NDFL;
• photocopy home page passports, passport pages about the child, place of registration.

Don't know how to fill out the forms and? You can familiarize yourself with these topics on our portal. Step by step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.

Submission of documents is possible in three ways:

• in paper form, by personal appearance at the mail;
• in paper form, by sending documents by mail;
• in electronic form, if the user has previously registered in personal account taxpayer, on the official website of the Federal Tax Service.

Now let's turn to the table, which details the documents confirming the relationship between the recipients of the deduction and the children, which must be submitted to the tax office.

Table 3. Required documents

Along with documentary evidence of rights, it is necessary to submit a statement from the compensated taxpayer providing children to the place of work or to the tax office. Most often, it is provided singly, however, if the circumstances that previously served as the basis for obtaining a deduction change, it will need to be rewritten.

Video - Registration of a tax deduction for a child

Let's summarize

The maintenance of children is becoming more and more expensive every year. It is not only about ensuring a decent standard of living, but also about providing an opportunity to receive a qualified medical assistance, study at a higher educational institution, etc. Each parent tries to give the offspring the best and to reduce the unbearable expenses a little, the state provides them with compensation. For healthy minor children, it is small, but still a pleasant help. Disabled parents feel government support much more clearly, but their costs also exceed the standard costs for healthy children.

Be sure to apply for a job placement deduction. If you do not work officially, you will not be able to receive money for the children, but otherwise the employer or the tax office is obliged to provide you with the money you are entitled to.

The state supports citizens with children, reimbursing part of the costs of their health, maintenance and education, while using tax deductions. According to official information, changes in tax deductions per child are not expected in 2019. It is important to figure out to whom the deduction is accrued, what is its amount, limits and what documents are needed for its registration.

Deduction - an opportunity for an employee to return part of the taxes paid by the employer.

It can only be received by employees who have earnings subject to personal income tax, who pay taxes to the state treasury.

If a citizen fits into several categories of deductions, then one of them will be provided. The deduction per child is calculated independently of the calculation of other standard deductions, that is, recipients under the code 104 or 105 can receive "child" deductions.

Important legislative changes in 2019 related to the deduction for children

Legislative changes have not bypassed the standard tax incentives. Since the beginning of 2016, the amount of benefits for disabled children of the first and second groups, full-time students up to 18 years old, graduate students, residents, cadets up to 24 years old has changed.

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

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

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

Other “child” deductions, except code 117, as well as other standard deductions remained unchanged.

Who is eligible for the 2019 child tax deduction

The deduction can be calculated:

• on a trustee;
• on the guardian;
• to a parent or adoptive parent and his spouse;

The grounds for a decrease in taxable income are a statement of the worker and a package of documents confirming the employee's right to such a decrease. Standard deductions calculated by the paying agent or by the tax authority upon request.

When working part-time, the choice tax agent remains with the working people.

The letter of the Ministry of Finance No. 03-04-06-01 / 182 indicates that an important condition for reducing taxes is the provision of the child with his parents. If the family is complete and the child is provided by the parents, then both the mother and the father are entitled to the deduction.

If the spouse is not married, and the minor lives with the mother, then the deduction is due:

• mothers;
• to the father, if he provides for the child;
• stepfather, if he is involved in the life of the child and financially supports him. The basis for the deduction will be the mother's application for joint support of the child and his birth certificate;
• the stepmother of a minor, provided that it is she who pays the child support.

How to Get the Standard Child Tax Deduction in 2019: Procedure

The legislation provides that part of the tax deductions can be returned without direct appeal to the tax office, with the help of the employer who transfers the income.

This requires:

• draw up an application with a request for a deduction, addressing it to the employer;
• submit all Required documents.

Taxpayers who work for several employers at once can independently choose from whom they want to receive benefits and apply to him with documents and an application.

If the deductions were not previously provided or were not fully applied, the employee can go to the tax office for a refund.

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

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

After receiving the necessary documents, tax officers will be held office check, for a period of 3 months, during this period they can contact the citizen for clarifications and request the necessary documents. After this time, part of the tax deductions will be transferred to the specified current account.

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

Standard tax deduction for children. Learn how not to miss your profit from the video.

Tax deduction amount

No changes are expected in the amount of the tax deduction in 2019. The Child Tax Deduction is an amount that is deducted from the tax base and thereby reduces the tax amount.

The amount of the deduction depends on many factors. Among which:

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

The deduction for the first two children in 2019 will also be equal to 1400 rubles. For the third child and further, you can get 3000 rubles.

Details of deductions are shown in the table.

The number of children is counted in chronological order, the order of birth will be determined by the dates on the birth documents. All children will be counted for the deduction, even those for whom the tax deduction was not provided.

Thus, if an employee has two children over 18 and one child who has not reached the age of majority, he will be considered the third and the employee will receive a deduction of 3,000 rubles. The calculation takes into account wards who are not adopted from another marriage by a spouse and deceased children.

If the parents have not registered the marriage, everyone counts only their children.

Examples of calculating the standard tax deduction for children

The amount of benefits will depend on the number, age and health status of the employee's children:

1. Example 1: calculation of the deduction per child.
   Ivanova A.N. has one child 10 years old, monthly wages - 40,000 rubles. To determine the period for the application of benefits, it is necessary to calculate in which month the maximum possible income will be exceeded.
   Ivanova A.N. will be able to reduce the taxable base over the next 9 months: 40,000 * 9 = 360,000. At the request of the employee, the tax will be withheld not from 40,000, but from 40,000 - 1,400 = 38,600.
   In this way, monthly amount the tax will be 38,600 * 13% = 5018.

   If Ivanova had not submitted an application, the calculation would have been as follows: 40,000 * 13% = 5200.
   The monthly tax savings are RUB 182.

2. Example 2: employee A.A. Afanasyeva has four children 14, 12, 10 and 26 years old.
   The salary is 40,000 per month. Grace period will last until September (40,000 * 9 = 360,000).
   Only three minors will be taken into account, but 25 years old will be considered the first.
   The size of the benefit will be equal to: 1400 + 3000 + 3000 = 7400. The employee's tax base is equal to 40000-7400 = 32600, and personal income tax will be 32600 * 13% = 4238, instead of 5200.
   Afanasyeva's monthly savings will be 962 rubles.

   The calculation of the doubled deduction is carried out in a similar way.

3. Example 3: Employee Perov S.V. receives 25,000, he has one child at the age of 10.
   He will have another child in February this year, and it is assumed that the level of wages will not change and the total income will not exceed the limit.
   The employee will receive a deduction for the first child throughout the year: 25,000 - 1,400 = 23,600, and tax deductions will be 23,600 * 13% = 3,068, instead of 3250. If in February he brings documents confirming the birth of his second child and writes an application, then the tax base will decrease by another 1400: 23,600 - 1400 = 22,200, and the tax amount will be 2886. Thus, for the year 3068 + 2886 * 11 = 34814 will be transferred to the employee, instead of 39,000, the tax savings will be 4186 rubles.

Documents for the provision of a deduction for children

To receive a tax benefit, an employee will have to contact the HR department with documents and an application.

The following package of documents may be needed:

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

• document confirming disability;
• certificate confirming full-time training;
• if labor activity an employee in the company did not start from the beginning of the year, then he provides a 2-NDFL certificate from a previous job;
• the death certificate of the spouse and his this document, if the parent is the only one;
• documents confirming the payment of alimony, if the parents are divorced.

Help from management company O cohabitation a baby with a parent and a copy of the marriage certificate, as well as a copy of the passport page, on which there is a registry office mark.

To deduct for a foster child, in addition to the standard set of documents, you must provide an order of the guardianship authority, a custody agreement, a certificate of adoption, an agreement on a foster family.

Doubled Deduction: Who Is Eligible?

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

1. For a single parent: according to legislative regulations to the only parent a double deduction is provided, the second parent may be absent for various reasons: due to an unknown absence, death or a dash in the paternity column. the second and 6,000 for subsequent children, and 24,000 rubles for a disabled child. It is important to consider that deprivation of parental rights or divorce does not make the parent "the only tax incentives.
2. For a complete family: a double benefit is granted and ordinary families where the parents registered the marriage, subject to the refusal of one of the spouses from benefits.
   Such a seemingly simple situation has several essential details. It is possible to write a refusal from a deduction if the employee has the right to it, for example, if the income limit for a year has exceeded 350,000, then it is no longer possible to write a refusal.
   Both spouses must have taxable tax base, if the spouse has no income, then he will not be able to write a waiver. A similar situation arises if the spouse's earnings are subject to a rate of 30%.
   Refusing in favor of the other parent, you need to draw up a 2-NDFL certificate every month as proof that the 350,000 limit has not been exceeded.

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

How to get money back for a child's education

Both parents and brothers and sisters will be able to reduce taxable income for paying for a child's education. The main condition is payment from taxable earnings at a rate of 13%, if paid from winnings or maternity capital, the benefit is not provided.

Refunds can only be made with full-time training. For the purpose of calculating personal income tax, up to 50,000 rubles will be taken into account, and the amount of funds returned will not exceed the amount of taxes transferred for this tax period.

Guardians can also apply for a refund of part of the tax transfers, while after reaching the age of the ward, they can continue to pay for his education and receive appropriate benefits.

Part of the funds can be returned not only when receiving higher education, but when studying in any institutions that have a license for educational activities:

• paid education in kindergarten;
• school fees;
• payment for additional education, for example, a 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 a deduction is terminated

The provision of tax deductions has a number of restrictions, according to which its calculation can be terminated:

1. The total income for the year has reached the maximum possible amount.
   The deduction will not be taken into account from the month in which the total income exceeded the RUB 350,000 limit.
2. After the child reaches the age of majority.
3. Upon graduation or upon reaching the age of 24. This deduction will be taken into account until the end of the year, regardless of the end month.

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

To do this, the employee must have children of their own, or he can become a guardian, trustee or adoptive parent of the baby.

The legislation provides the employee with several options for tax benefits, for which he will have to submit the necessary documents and write an application. With all the papers, he must contact the employer or the tax authority.

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

Learn more about the tax deduction for disabled children in the video.

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