Application for deduction on children. Sample application for the provision of standard deduction of personal income tax on children

Working parents and receiving income at a rate of 13% (income tax individuals (NDFL)) may apply for the provision of tax deductions for children. What tax deduction? This is a certain amount fixed in the sub. 4 p. 1 Art. 218. Tax Codewhich is not taxed.

Dimensions of standard tax deduction in 2019

• 1 400 rubles. per month - on the second child;
• 3 000 rubles. per month - on the third and each subsequent child;
• 12 000 rub. per month - for each child in case the child under the age of 18 is a disabled child, or a student in full-time education, graduate student, the alternator, intern, student under the age of 24, if he is a disabled I or group II;
• 6 000 rubles. - For each child in case a child under the age of 18 is a child-disabled child, or a student of full-time education, graduate student, the alternator, an intern, a student under the age of 24, if it is disabled I or II group (applies to guardian, trustee, receiving parent, spouse (spouse) of the adoptive parent, on the provision of a child).

The tax deduction is carried out for each child under the age of 18, as well as for each student full-time education, graduate student, the resident, intern, student, cadet under the age of 24.

Reducing the tax base is made since the month of birth of a child (children), or from the month in which the adoption occurred and until the end of this yearIn which the child has reached the age of 18 or 24 for a disabled child I or II group, or a student full-time learning.

The tax deduction is provided for the period of learning the child (children) in an educational institution and / or educational institution, including academic leave, decorated in the prescribed manner during the training period.

For example, a woman has two children, her monthly income It is 15,000 rubles. The amount of tax deduction is (1,400 rubles. At the first + 1 400 rubles. On the second child \u003d 2,800 rubles). In this case, the amount will be taxed by the amount of 12,200 rubles, and not 15,000 rubles.

Woman can receive monthly wages:

• without deductions: 15 000 * 13% \u003d 13 050 rub.
• with deduction: 15,000 - ((15,000 - 2 800) * 13%) \u003d 13 414 rubles.

Standard tax deduction for children can be applied to a month in which the income of the incremental result from the beginning of the calendar year will exceed 350 000 rub.(until January 1, 2016 - 280,000 rubles.) Starting from a month in which specified income exceeded 350,000 rubles, the tax deduction does not apply.

How to get a tax deduction?

The tax deduction is provided to parents, a spouse (spouse) of a parent, adoptive parents, guardians, trustees, adoptive parents, a spouse (spouse) of the adoptive parent on the basis of their written statements and documents confirming the right to this tax deduction. Thus, to obtain a deduction to a parent, you must write a statement to the place of work and attach documents.

Since the form of an application for the provision of standard tax deductions by law is not established, it is compiled in arbitrary form.

S.A. Petrov

TA Ivanova

STATEMENT

Please provide me from January 1, 2019 a standard tax deduction on my income for every month. tax period In accordance with paragraphs.
1 400 rubles. per month - on the first child;
1 400 rubles. per month - on the second child.

2. *

"__" April 2019 Signature / T.A. Ivanova /

* Depending on the situation, you must submit additional documents to see.

And if the parent works from several employers?

Standard tax deductions are provided by the taxpayer. one of tax agents who are the source of income payments by choosing a taxpayer Based on his written statements and documents confirming the right to such tax deductions. Thus, if the taxpayer works at the same time in several employers, the deduction can be provided with only one employer for choosing a parent.

List of documents required for tax deduction

The list of documents confirming the right to this tax deduction depends on the situation. In addition to the application, the employer must be submitted:

• A copy of the birth certificate (for each child under the age of 18);
• A copy of the adoption document (adoption) of the child (if the child is a reception);
• A copy of the child's disability certificate (if a child is disabled under the age of 18 or disabled I or II group under the age of 24);
• Help Is. educational institution The fact that the child is students of full-time (learns on the day office under the age of 24);
• Certificate of income in the form of 2-NDFL from the same place of work (if the parent got a job since the beginning of the tax period - not from January 1 of the current year);
• A certificate of income in the form of a 2-NDFL from the second parent, denied deduction in favor of the first (to confirm the information on the presence of income taxed by the NDFL at a rate of 13%);
• A copy of the marriage certificate or a copy of the passport with a marriage registration mark or the absence of such a mark to confirm that the parent is the only one;
• Certificate in form №25 issued by the registry office (if in the birth certificate record about the father was made from the words of a lonely mother).
• Certificate of death of the spouse / spouse (if the second parent died, the first is considered the only one And the deduction is provided in double size).

How to get a tax deduction in double size?

Tax deduction is provided in a double size of a single parent, such as a single mother or widow. Providing the specified tax deduction to the only parent ceases from the month following the month of entry into marriage.

Also, the standard deduction for a child in a double size can receive one of the parents if another parent writes a statement of refusal to such deduction.

For example, a father can refuse deduction in favor of the mother and the tax agent (Employer Mom) will give it a double deduction per child - 2,800 rubles. (1 400 rubles. X 2); On two children - 5 600 rubles. ((1 400 rubles. X 2) + (1 400 rubles. X 2)).

If one of the parents does not work and has no other revenues to be taxed at a rate of 13%, or receives income not subject to taxation (for example, a monthly care allowance), it does not have grounds for refusing to receive this tax deduction in favor of second parent.

Thus, to obtain a standard tax deduction for a child (children) in a double size, one of the parents by their choice must be submitted to a tax agent. An application for such a deduction in which it should be indicated that the second parent from using the tax deduction refused.

General Director of OOO Golden Olympic
S.A. Petrov
from the Secretary of the Administrative Department
TA Ivanova

STATEMENT

Please provide me from January 1, 2019, a standard tax deduction on my income for each month of the tax period in accordance with paragraphs.4 of paragraph 1 of Article.218 of the Tax Code of the Russian Federation, on my children (Full name, date of birth) in Double-sized due to the refusal of their father Ivanov Vladimir Sergeevich from the standard tax deduction in my favor.

Documents confirming my right to tax deduction for children, I applied:
1. Copies of the birth of children. (indicating the details of the certificate)
2. Statement of the father of children, V.S. Ivanova, about the refusal of the standard tax deduction.
3. Help in the form of a 2-NDFL from the place of work of the father of children.

"__" April 2019 Signature / T.A. Ivanova /

In a statement of the second parent about the refusal of deduction addressed to the Tax Agent (Employer) of the first parent, all necessary personal data of this parent should be contained (FI., Address of residence ( permanent residence), INN (if any), details of the child's birth certificate, in respect of which this parent refuses to receive deduction). An application for refusal of deduction is submitted by the Tax Agent of the first parent with the second parent.

In case of non-compliance with the above conditions, as well as in the absence of an application for a refusal of one of the parents, a double deduction of the second parent is not provided (a letter of FTS of 3.11.2011 №-3-3 / 3636)

General Director of OOO Golden Olympic
S.A. Petrov
General Director of Prestige LLC
T.V. Sergeev *
from V.S. Ivanov
residing at:
Inn 111111111111

STATEMENT
on the refusal to receive a deduction of personal income tax on children

I, Ivanov, Vladimir Sergeevich, refuse to receive standard tax deductions on my children (Full name, date of birth) in favor of their mother - Ivanova TA on the basis of PP. 4 p. 1 Art. 218 Tax Code.

Documents confirming my right to a tax deduction for children, I applied: copies of the birth of children. (indicating the details of the certificate)

"__" April 2019 Signature / VS Ivanov /

* The application must be submitted at its place of work and at the place of work of the second parent.

Is it possible to return an unnecessary paid tax over the past years?

Yes, you can. If you did not know about your right to standard deductions and during the year or past years were not provided with an employer or were provided in a smaller amount, the taxpayer is entitled to receive them at the end of the year, when contacting the tax authority at the place of their residence when submitting a tax return on the tax authority On the income of individuals in the form of 3-NDFLs and documents confirming the right to such deductions. In this Declaration, you independently make calculations and the tax inspection returns you to the current account in the bank (most often for the savings book) is overlooking the tax amount.

In accordance with paragraph 7 of Article 78 of the Tax Code application for refund unnecessary taxable tax can be filed within three years from the date of tax. Thus, taxpayers simultaneously with the submission to the tax authorities of the tax return on the form of 3-NDFL, in which the tax deductions for the income tax on individuals, have the right to also submit an application for a refund of an overlated tax paid.

How long will NDFL return?

In order to establish an excessive taxpayer to the taxpayer on personal incomes of individuals by the tax authority, a challenge check is carried out, the term of which is three months from the date of submission of the tax declator and documents confirming the taxpayer's right to tax deductions.

After this period, the tax inspectorate sends a written notice of the executed cameral check Declarations of 3-NDFL and providing either refusal to provide tax deductions.

If the cameral tax audit revealed errors in the tax declaration (calculation) and / or the contradictions between the information contained in the documents submitted, or the inconsistencies were identified by the information provided by the taxpayer, the information contained in the documents available from the tax authority and they received during the course tax controlThis is reported to the taxpayer demanding to submit the necessary explanations within five days or make appropriate fixes within the prescribed period.

In accordance with paragraph 6 of Article 78 of the NC, the amount of unnecessary paid tax is refundable to a taxpayer's written statement within one month from the date of receipt of such an application to the tax authority. At the same time, the period for the return of an overlaid tax begins to calculate the taxpayer for the return of the tax, but not earlier than from the end of the cameral tax audit. Thus, the return period income tax is 4 months.

The legislation regulates some types of income of citizens who are deducted from total amount When tax. Tax deductions are not subject to usual ndfl rate 13% if they refer to standard.

Amounts submitted for children are standard tax deductions. This means that such a form of reducing the tax burden will continue to operate until the initial status of the taxpayer (in this case, obtaining taxable income tax and the presence of one or more future heirs).

Who can produce this deduction

Article 218 of the Tax Code of the Russian Federation prescribes the procedure for appointing and calculating tax benefits, including "children's" deductions. According to the law, tax deduction for a child - this is money amount, marked in regulatory acts, with which 13% of NDFL (income tax) will not be charged.

The right to implement this deduction has everyone of:

• native child parents;
• adoptive parents;
• guardians;
• trustees.

The right to receive this tax break is recognized in the presence of one or more offspring under the age of 18 or older (up to 24 years), if the elder child is studying at the hospital as:

• student;
• cadet;
• intern;
• graduate student;
• aRT.

FOR YOUR INFORMATION! A full-time learning form is allowed not only in the educational institution of the Russian Federation, but also abroad. Training in the magistracy as receiving the first higher education will not be an obstacle to the appointment of tax deductions (naturally, if the child passes through the age criterion).

Regardless of age, a separate tax deduction will be accrued for children with disabilities.

The first, second, third ... how much we subtract?

Tax deduction is assigned separately for each childsuitable for age criteria. On the child born first or second, it constitutes the same amount, namely 1400 rubles. If on the care of the taxpayer three and more kids or falling under the deduction of older children, then on each silence, the second will be charged deduction in the amount of 3000 rubles. Amounts intended for each of them are folded.

Accounting for the number of children is made on seniority, that is, in the chronological order of their appearance. At the same time, the age of older children and their status is not important. For example, the oldest one is already more than 18 and it does not study at the full-time department, that is, it does not fall under the tax deduction, but in just three children. In this case, the youngest, who has not achieved this age, is still a third child who has a deduction already in larger sum - 3000 rubles.

IMPORTANT! In tragic deaths of children, their number on seniority does not change: every living child still continues to be considered the same as he has become at the time of appearance. If new children appeared from spouses in another marriage, they will no longer be considered first: the chronological order of birth is preserved.

Disabled child Provides the right to deduct within the following limits:

• 12,000 for each of the parents (relatives or adopted);
• 6 000 (for guardians and trustees).

NOTE! Specified sums money - This is not the money that will be returned to the payer of taxes having children. From these funds, an additional 13% per NDFL will not be charged. For example, a citizen who has two juvenile children will receive a tax break (1400 + 1400) x 0.13 \u003d 364 rubles. This amount will be easier for its tax burden.

The ability to independently calculate the tax deduction using the online service for users of the official website of the FTS. To calculate, it will be necessary to introduce initial data into special fields:

• amount of children;
• the amount of income taxable for the previous period;
• data regarding children with limited features Health.

Double size deduction

The law provides the right to some categories of citizens to produce "children's" tax deduction, increased twice. If a child is brought up by a single mother, she has this right unconditionally (just like a father who is raising a child one). Any parent may refuse to receive a declining child, then his share of this tax break Move to another parent. If the child is adopted, then, if one of the adopters refuses deduction, the other will receive it twice.

When the parent is just one

IN legislative Acts The term "the only parent" is not. Single mother (less often Father) is considered the only parent according to the law, if it is proven in such documents:

• in the child's birth certificate, the second parent does not mean;
• The registry office issued a certificate (form 25), which in the testimony about the second parent information was recorded from the words of the first (most often the father fits from the words of the mother);
• the second parent died, which there is an official medical certificate;
• the second parent is officially deprived of parental rights;
• there is a court decision on the recognition of the second parent who deceased or missing.

ATTENTION! Unregistered marriage can not be the basis for recognizing the parent alone.

If a single parent registered a marriage, he will no longer have the right to receive an increased twice tax deduction, because it ceased to be the only trustee of his child. But the right to this benefit is automatically acquired by a new spouse.

The limit set for income when calculating deduction

Large income removes the right of tax benefits from citizens on the presence of children. If the amount of the citizen's income exceeded the state established by the state, he himself has financial opportunity Answer for ensuring a child, so there is no reason to reduce its tax burden. Until 2016, citizens who received more than 280 thousand rubles were not able to carry out children's tax deduction. In 2016, this amount was changed, and today is 350 thousand rubles.

The time for which the income received is calculated is begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the sum of increasing in this month, the month has reached a legitimate limit, over the subsequent months will no longer decline.

Documents for tax deduction for a child

If the parents of the child are officially employed, their employer himself submits the necessary paper into the appropriate tax authority. Citizens simply receive wages in accordance with all detected taxes and deductions. Required documents Provided by employees to the personnel department or accounting at their place of work.

For standard "children's" tax deduction You will need:

• certificate of birth or adoption (for all children);
• a statement in which the employee requests to provide a standard tax deduction for a child (children);
• help 2-NDFL for last year (if the place of work has been changed);
• for children who already have 18 years old - a certificate that they are really studying on the day separation of one or another educational institution (This reference must be updated annually).

ADDITIONALLY! If parents are divided or their marriage was not registered, then the second parent can get a deduction if he documented that he was involved in providing his offspring: for this, he needs to provide an agreement on the payment of alimony or a certificate of registration at one place of residence with the child. Indeed, the court decision to determine the person who remains a child in the event of a parental divorce.

For "double" deduction To these documents added:

• application for tax deduction in doubles;
• written refusal of another parent or adopter;
• help 2-NDFL Parent, who wrote a refusal (for each month, for which deduction is made).

Responsibility of the taxpayer

The employer assumes all the obligations to submit documents to the tax, calculation and accrual of the required payments, and tax deductions are included in their number. Such a duty provides for the function of the tax agent that the employer is executed in relation to employees.

But all its actions employer produces, based on information and documents received directly from the employee. If the employer conscientiously fulfilled his duties, and then it turned out that false data was provided with false data and / or fictitious documents, responsibility for such actions (and sometimes criminal) will fall on the taxpayer itself - a hired employee, and not his employer.

Since what time is credited deduction?

The estimated period is considered a calendar year, therefore tax benefits regarding the deduction of income tax for children will be charged since the beginning of the year. At the same time, it is not taken into account, in which month to the tax authority, a statement, declaration and the rest of the document package were provided.

2017 made some adjustments: now the beginning of the year of deduction will be considered from a month in which the child is born, or from the day when he was adopted or was installed guardianship. If an employee who has children has, already has it, already having them, then new employer Starting the laid benefits starting from the month of employment, while taking into account the income received directly in a new place.

Didn't get the laid deduction?

It happens that the taxpayer for one reason or another during the year did not receive tax benefits on his children. Or maybe he accrued this deduction not completely: mistakes occur and tax agents. This does not mean that the possibility of deduction is lost for him.

In the coming year, he has the opportunity to return a part of the amount in the amount of deduction from the already paid tax.

The main thing in time to file in tax Declaration And relying documents for the return of personal income tax:

• certificate of birth or adoption (copies) for each of the children;
• form 3-NDFL (Declaration);
• for a son or daughter from 18 to 24 years old - certificate of training in hospital.

Final deadlines

If the child comes in the current year 18, while it does not study in person, then the standard tax deduction will be put to the end of this calendar year (the month of birth does not have the value).

A full-time student up to 24 years will give the right to deduct its parents for a period:

• until the end of the educational institution (even if he is not 24 years old);
• until the year of the 24th anniversary (even if the training is not completed).

NOTE! In the tragic case of a child's death reduced tax rate It is preserved for his parents until the end of the calendar year.

Statement for the provision of deduction

Best of all, if the company has ready-made application forms, in which you only need to enter individual data, and the necessary deductions will need to be noted by "flags", then no of them will be forgotten.

However, a free form of application is allowed, because there are no strictly established samples on this score.

An example of an application for a standard tax deduction for children

Director of Domostroy LLC
from the kestrovers Rosanova R.L.

STATEMENT

Please provide me with monthly standard tax deductions for taxes on personal income on my children Rosanov A.D. (21 years old, student day form of training), Rosanova OD (10 years).

Application to the application:

• a copy of the birth certificate Rosanova OD;
• a copy of the passport Rosanova A.D.;
• help that Rosanova A.D. Really learns on the Day Department of Moscow State University (Economic Faculty).

01/14/2015 R.L. Rosanova

An example of an application for the provision of a dual-size tax deduction

Director LLC "Sunrise"
from Zelentsova T.I.,
senior economist
TIN 36678398000,
residing at
Moscow, Green Avenue,
d. 26, apt. 194.

STATEMENT

Please provide me with a standard tax deduction on the income tax on my children Zelentsova M.P. (13.04.2005), Zelentsov E.P. (07/06/2008), Zelentsov A.P. (18.10.2012) in double-size (base - PP.4 of paragraph 1 of article 278 of the Tax Code Russian Federation) Due to the fact that my spouse Zelentsov P.I. died at 11/23/2016

To the application I apply the following documents:

• copies of the birth of children - Zelentsova M.P., Zelentsova E.P., Zelentsova A.P.;
• a copy of the death certificate of Spouse Zelentsova P.I.

The deductions for children are included in the list of standard tax deductions for personal income tax. The right to such a deduction is regulated by Chapter 23 of the Tax Code of the Russian Federation, namely Article 218.

If an individual works for hiring and with his employer decorated labor Relations, then apply for deduction it is necessary at the place of work. If a citizen refers to the category of self-employed population, and at the same time he receives income taxable at a rate of 13%, then to receive a deduction will have to submit a declaration in tax inspection.

Who can apply for deduction for children

This is a benefit, personal income tax, the basis for which is the presence of children. The deduction is provided for each child until the age of majority is achieved, and in case of full-time learning until the age of 24. You can only get the benefit upon receipt of income taxable 13%. The right to take advantage of:

• Each of the parents;
• Adopter;
• Spouse or adopter spouse;
• Guardians;
• Trustees.

W. sole parent It is possible to reduce the tax base for personal income tax on the deduction in a double size. This right is preserved until the marriage is married, either before reaching the child of 18 years or 24 years old if he is trained in full-time.

The maximum amount of income to obtain standard benefits for children is 350 thousand rubles. The tax base It is calculated by a growing result from the beginning of the period. Moreover, if a citizen got a job since the beginning of the year, he applies a certificate from the previous employer to the statement.

If one of the parents does not receive income, then he can give way to receive the benefits to a child to another. To do this, it is necessary to apply written refusal of the spouse (spouses) to apply for a tax deduction for children and a certificate of no income.

The standard deduction for the child is provided from the moment of birth (adoption, the establishment of guardianship, care) to:

• the end of the year in which the child was 18 or 24;
• the moment of the child's entry into marriage.

The responsibility of the employee is notifying the employer about the occurrence of one of the listed facts that cancel the standard benefit.

Do I need to write an application for deduction every year

The law provides that income tax benefits are provided by the employer after receiving a statement from an employee to a standard tax deduction. Initiative to obtain due benefits, an individual must show at the time of admission to work.

If the employee proceeded to execute the labor function not since the beginning of the year, and later, the application for deduction for a child is served from the date of employment, but is provided from the beginning of the tax period. This opinion expresses the Ministry of Finance.

The situation where the employee did not file documents confirming the right to deduct, it is possible to correct. It is possible to return an unnecessary component of the NDFL from the budget by sending 3-NDFL to the Tax Inspectorate. The Declaration is submitted annually until April 30 of the Year following reporting to the termination of the right to receive benefits.

The Tax Code of the Russian Federation does not provide for an annual submission of an application for deduction for children. But an employer accountant may demand to rewrite a document in cases:

• if the application form for a standard deduction provides an indication of the year in which the benefit should be provided;
• if the application form for a standard deduction provides an indication of the amount of benefits, and its size has changed.

To avoid rewriting the application and collecting a package of documents, an employee can write an indefinite statement.

How to write an application for a tax deduction for a child

The application form for tax deduction in 2018 is arbitrary. Usually, the employer provides a blank to which the employee contributes to. But if there is no ready template, then you must specify in the application:

In the header of the application:

• Position of the responsible person of the employer;
• Name of the employer's organization;
• FIO of the responsible person who is addressed to the document;
• Position (profession) employee;
• Femo employee.

The main part should contain:

• Name of the document (application);
• The request of the employer on the provision of standard tax deduction;
• Reference to legislation (for example: Art. 218 of the Tax Code of the Russian Federation);
• Specifying the number of children and their name and year of birth;

Applications:

• Copies of the birth of every child;
• Certificate from educational institution;
• Certificate of medical and social expertise (to confirm the disability of the child);
• Help 2-NDFL from the previous job (with a device for work not since the beginning of the year).

Date and signature of the employee.

It does not matter how the statement is written, by hand or typewritten text.

Dimensions of standard deductions for children in 2018:

• The first and second child - 1400 rubles;
• The third and subsequent - 3000 rubles;
• A disabled child for the adopter, guardian, guardian - 6000 rubles;
• A child disabled for parents - 12000 rubles.

All deductions should be presented for each of the parents (adoptive parents, guardians, trustees).

To confirm the right to standard benefit, depending on the situation, the following documents are required:

1. Certificates of the birth of children;
2. Certificate of marriage registration;
3. Refusal to the spouse (spouse) in the event of a concession of the right to receive deduction;
4. Adopters, guardians and trustees provide documents confirming adoption, the establishment of guardianship or care;
5. Certificate of death of the second parent;
6. Court decision in the event of paternity (motherhood) in court;
7. Certificate from educational institution about enrollment in students with full-time education;
8. Conclusion of medical examination in establishing disability, if necessary, confirming the status of a disabled person, a certificate is provided to the employer with the frequency of its update;
9. From the previous job if the employment does not occur at the beginning of the tax period.

Application for tax deduction for a child in 2018 (sample)

The application for the provision of standard tax deductions for a child does not have an officially approved form, therefore is compiled in free form. Before you several samples of applications, following which you can make up your documents.

Notify the employer needed in writing by writing a statement in free form. The application should be supported by documents confirming the right to tax deduction.

One of the most popular standard deductions is deduction for children. At the first and second child, the employee can get a deduction of 1400 rubles. for everyone, on the third and subsequent - 3000 rubles.

In order for the employer to take into account the laid deductions for children when calculating the income tax, it needs to present a document that will serve as a basis. You should write a statement and attach a certificate of birth of every child.

Having received such a statement, the employer will know that before calculus NDFLmust first take away from the accrued salary value laid deductionThe income tax is considered from the reduced amount.

Video - Standard deduction for a child - Do not miss your benefit!

How to write a statement on a standard tax deduction on ndfl for children?

Like any statement, it must be addressed to a specific person. As a rule, the role of the addressee always acts as a representative of the management team. Data on the addressee and the applicant are written according to tradition in the upper right corner.

The title of the form is written below the center.

In the application you need to write the text in which the first person is requested to provide the tax standard deduction For children in a certain amount. It should be specified in which one is precisely the deduction.

The list of children and the size of the corresponding deduction is given. The employee should know that the child is deduction only until he reaches the age of majority. If at the same time it continues to learn, then the deadline for the provision of deduction is extended to 24 years.

The article will talk about a statement on a tax deduction for a child. Who is entitled to claim it, as the form looks like, and how to fill it correctly - hereinafter.

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In accordance with the current legislation, each employee with children has the opportunity to receive a tax deduction. How to make it?

Highlights

Each citizen has the right to receive certain tax benefits from the state. One of them is deducting a child.

The size of it is influenced by certain factors. A list of the required documentation required to obtain the right to be obtained.

The legislation defines the procedure for accrualing in accordance with the child's age, the state of his health. The rules for the trustees of the kid are also provided.

To appear this right, the applicant must comply with certain conditions:

If there are several children, then the application is made up on two. For getting laid benefits It is necessary to provide the employer a statement and documents.

Mandatory references include a copy of birth certificate. IN additional package Documents include:

• court decision on or registration of guardianship;
• help from the university (if a child is studying);
• (in the presence of);
• application from the second parent in case of its refusal;
• confirmation of child education alone;
• - For those who have employed recently.

There are no direct instructions on the frequency of reference from the place of study.

The main thing is to confirm the fact of learning. Employees of the organization's accounting are entitled to demand a certificate twice - at the beginning of the calendar and academic year.

You can get money in several ways:

• simultaneously with salary;
• in the tax authority at the place of residence.

The employer undertakes to submit documents to the tax service, calculate and charge the allowed payments. In relation to employees, he performs the obligations of the Tax Agent.

All their actions, the boss exercises on the basis of information provided by the employee.

If the employer fulfills his duties in good faith, and later it turns out that the employee provided incorrect data, he bears exactly.

Tax deduction on babies is charged at the beginning of the year. It does not matter what month was filed.

If the child this year marks 18 years old, and he does not study at the day office, then the deduction is laid by him until the end of the year, regardless of the month of birth.

The amount of deduction is on the firstborn and the second child of 1,400 rubles, on the third and further - 3 thousand rubles.

On a child with disabilities, the amount of deduction reaches 6 thousand rubles (in the case of guardianship or guardianship) and 12 thousand rubles (for legitimate parents or adoptive parents).

The deduction of a disabled child is summed with ordinary children. Benefits are not provided in such cases:

• if the parent keeps a household and does not have an official job;
• the applicant is listed at the Employment Center;
• pays taxes, but taxing the taxation system does not provide for payment;
• the applicant is not a resident of the Russian Federation.

It will not be possible to make a deduction on a child who married before the age of majority. The rules allowing to apply the deduction on not only during the period of the right to it, but also later, concerns not all deductions.

The procedure for the provision of deduction is made by the date of birth of children. That is, the very older will be the first, regardless of whether it was paid for a deduction or not.

If the employee has twins, then he independently defines their order.

Definitions

Who can get

Every month to receive deduction has the right:

• any of the parents consisting of official marriage;
• divorced or undelated;
• husband (wife) parent;
• adopter, guardian, trustee;
• any of adoptive parents, provided they are two.

If a child has one parent, he has the right to get a double deduction. It is possible to apply it until the marriage is concluded. The right to exist until the child will reach 18 years old.

Also, this right will last up to 24 years, if the child is studying at the day office - it does not matter, charge or free. It also applies to foreign institutions of higher educational institutions.

The deduction for the child will be provided until the profit of the taxpayer will exceed 350 thousand rubles per year. If this amount is higher, deduction is not provided.

The following categories of citizens can count on double deduction:

After the divorce, the woman is not considered loner.

Existing standards

Main normative act, regulating the issue of calculating deduction, -. According to the income of individuals who are taxed by an insurance rate of 13%, can be reduced by tax deduction.

Sample of filling out an application for a tax deduction to a child

The form of text is allowed to do free, but it needs to be made as possible more information On the amount of tax breaks, the number and age of children.

In the text of the application state the following information:

Also in the application sets out, please provide deduction for a child. A statement is sent to managers of the organization. The text of the signature and date is assigned.

The application is filed 1 time, every year is a new no need. The reason for drawing up a new statement is the birth of another child or a change of work. A written format and electronic is allowed.

Video: Filling a 3-NDFL Declaration

Sample application for tax deduction on a disabled child can be viewed in tax Service or on the Internet.

The statement must be stored in the company's accounting department to continue the entire period of the privileges. In the case of the dismissal of the employee, or the termination of the right to deduct the application is placed in the archive and stored 75 years.

What time do you need to contact

Application is filed when the employee has the right to children's deduction. If an employee is only arranged to a new job, he draws out the application at the moment.

Submit an application as needed. The request for deduction is expressed before the end of the calendar year.

Otherwise, it is submitted to the tax inspection. The right to use the deduction is provided if desired:

• funds pay not after the application is drawn up, and after submitting documents;
• the deduction will be provided only if there is a statement in writing;
• deduction can pay a month of birth to the baby;
• pay money monthly.

In case of passing the timing of deduction for previous periods You can get in the tax service.

Thus, every parent that pays taxes can count on receiving a deduction for a child (children).

This right appears from them since the birth of the baby. You can get paid at the employer or in the tax inspectorate.