Existing standard deductions and to whom they are provided.
The organization must provide standard tax deductions Its full-time employees, as well as working under civil-law agreements, if such an employee provides an application for deduction.
Standard tax deductions reduce the amount of income taxable income tax at a rate of 13%.
If an employee works in several organizations, then the deduction is provided only in one of them. At the same time, the worker decides on his own, in which of the organizations it will receive deduction.
Until January 1, 2012, all employees were provided with a personal tax deduction in the amount of 400 rubles, but he is currently canceled.
Since January 2013, employees have the right to delegations on minor children (or day -coming students up to 24 years old) in the amount of 1,400 rubles at the first and second child, and 3,000 rubles on the third child.
The deduction on the child is applied until the end of the year, in which the child has reached the age of 18 (or 24 years).
Starting from a month, in which the overall annual income of the employee exceeded 280,000 rubles, the deductions for children are not provided.
"Children" deduction in a double size is provided to the only parent who is not married if it is officially recognized as the only one or a widow (widow).
There are also personal deductions of 500 and 3000 rubles operating for certain categories of working.
The right to deduct 500 rubles in accordance with PP.1.p.1 of Article.218 of the Tax Code of the Russian Federation have:
- Heroes of the Soviet Union or Russian Federation;
- awarded the Order of Fame Three degrees;
- disabled since childhood;
- disabled I and II groups.
The right to deduct in the amount of 3000 rubles have:
- affected atomic objects as a result of radiation accidents and tests of nuclear weapons;
- disabled in the Great Patriotic War.
The procedure for entering standard deductions in 1C salary and personnel management.
To enter the employee standard tax deductions, it is necessary to open a reference book "individuals" (reference to the bookmarks of the desktop "Enterprise" and "Personnel Accounting" or through the main menu of the program -\u003e Enterprise -\u003e "Individuals").
We find the desired employee, open the form of the directory element. In the top panel, click on the "NDFL" button.
The form of data entry for NFFL opens.
The "right to personal standard deduction" table is introduced if the employee has the right to deduct 500 or 3,000 rubles.
The "right to standard deductions for children" table is introduced on the deductions provided for children.
Using the "Add" button, enter a new string. In the Count "Period C", the system itself substitute a date corresponding to the beginning of the month in which we introduce the data. If necessary, the date can be corrected.
Attention! Since the code for the deduction of NDFLs on the second child differs from the first, despite the fact that the amount of deduction is the same and provided by the Count "Number of Children", correctly enter each child to enter a separate string.
Below is the table "Application of deductions". Here you need to enter a string from the date of commencement of the use of deduction and the organization in which deductions are applied.
If a multiple organizations are recorded in the database, and the employee moved to work in one of these organizations, then confusion may arise in the use of deductions, since the individual in the base is one (and several employees). In this case, it is important to add to the "Application of deductions" to the table with an indication of another organization and the period, starting from which the deductions apply to another organization. Information entered in the table "The right to standard deductions for children", we leave unchanged.
Non-standard situations with standard deductions.
In the email of the Ministry of Finance dated 07.06.2013 No. 03-04-05 / 21379 clarifies the issue of providing a deduction to a child to a woman, whose spouse has two (or more) children from the first marriage, and for a woman a child is the first.
If the children from the previous marriage of the spouse are on its provision (regardless of whether they live with him) - then his spouse also lives the right to deduct 3000 rubles, i.e. as on the third child.
I myself have two children, and my spouse has two children from the first marriage.
Thus, on the first child, I am made a deduction with code 114/108 (on the first child), and on the second - deduction with code 116, as on the third child, despite the fact that this child is second for me.
And records of deductions in my case will look like this:
So in the program 1C salary and personnel management 8 Enter information about the standard deductions of NDFL.
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In order for NDFL to be calculated in the program, taking into account the use of standard tax deductions, the right of an individual to standard tax deductions should be specially registered in the program.
For the initial entry and the subsequent change of information on the standard tax deductions of the individual (personal and "for children"), which will be taken into account when calculating the inclination, the document is intended Application for deductions on ndfl. The document can be introduced from the document log Applications for deductions (section Taxes and contributions - decisions for deductions - Create button - Application for personal incluses), as well as from the employee's card (section Frames - Employees - Link Tax on - Link Enter a new application for standard deductions).
In chapter Delegations for children flag Change deductions for children Installed by default. The employee has the right to several different species deductions for children. In this regard, in the table part, all deductions for children, which should be applied from the specified month of the tax period by the button Add. Each individual deduction (separate child) must match separate string Tables. In each such line, specify:
- in a collumn Deduction - code of standard tax deduction for a child according to the Directory Types of deductions of NDFL. For convenience, the choice is limited only by deductions for children, other types of deductions (personal, etc.) are not offered for choice;
- in column P. retained software (inclusive) - The last month of the year, to which (inclusive) the selected deduction is provided (the december of the current tax period is specified by default). If necessary, it can be changed, for example, at the end of the year, in which the child marks 18 years. An indication of the month is mandatory, it is impossible to leave it;
- in a collumn Documentconfirming the right to deduction Specify the document on the document confirming the right to deduct
Information about current standard tax deductions provided by the employee can be viewed as well as changed in its card (section)
.
When determining the possibility of providing physical lick Standard tax deductions should take into account not only the income accrued in this organization, but also all incomes from the beginning of the tax period received by previous work places
Entering income from the previous place of work is carried out in the form Revenues from the previous job, which opens in the same link from the section Frames - employees - Reference tax on income
Salary accrual for the month and the calculation of personal income tax is made using the document Calculation of salary and contributions (section Salary - salary and contributions or section Salary - Create - salary accrual and contributionin). By button Fill Filling and full calculation of the document (Fig. 6). At the same time in the tabular tab Accrued Rows are made in all types of accruals assigned to employees in a planned manner.
The article contains comprehensive information about what tax deduction for children in 2019: application form, what the amount of deduction for the child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who have the right to this species Standard tax deductions how to use tax benefits For children.
Tax deduction for children: what it is and who has the right to deduct in 2019
The procedure and amount of the provision of tax deductions for children are governed by Article 218 of the Tax Code of the Russian Federation. Detailed information About what is, you can read in the relevant article. In relation to the deductions for a child - this is the amount that 13% is not held income tax (NDFL).
Important! If the spouses have a child from previous marriages, then the common kid will be considered the third.
Standard tax deduction for children in 2019 is made for each child:
- under the age of 18;
- for each student full-time education, graduate student, the ordinator, a student, a cadet under the age of 24 (the amount of the return - no more than 12,000 rubles).
The right to refund is lost in the following cases:
- majority (or end educational institution at the age of 24);
- official marriage of a child;
- his death.
Amounts and deduction codes for children in 2019
The deduction for children is valid until the month in which the taxpayer's income calculated by the increasing result from the beginning of the tax period (New Year) exceeded 350,000 rubles.
- On the first child (code 114) is 1,400 rubles;
- On the second child (code 115) - 1,400 rubles;
- On the third child (code 116) and subsequent - 3,000 rubles;
- For a disabled child in 2019 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note the specified amounts in rubles - this is not the amount you can return, but the amount with which 13% of the tax is not retained. For example, if a citizen of the Russian Federation has three children up to 18 years, the amount of benefits for it will be (1,400 + 1,400 + 3,000) * 0.13 \u003d 754 p. monthly.
In the same amount at the same time, it has the right to receive the deduction of the second parent (guardian), if it has income taxable.
Let's look at the example:
In January 2019, Ivanova's salary amounted to 38 thousand rubles. If there are two healthy juvenile children, it has the right to deduct 2.8 thousand rubles. (1.4 thousand rubles. - for each child).
From January salary Ivanova will keep 13% of NDFL 4186 rubles. It is calculated according to the following formula: 35000 (salary) minus 2800 (tax deduction) * 13%.
If Ivanov had no children, then 13% would hold with full salary: 35000 * 13% \u003d 4550 rubles.
Thus, it was possible to save 364 rubles.
Necessary documents for receiving tax deductions for children
Usually, the employer independently submits the necessary data in tax service For decaying the children's children. In this case, the tax will not be held with the tax, and to obtain the tax deduction for children in 2019, it is necessary to provide the following documents to the employer:
Important! If the applicant is officially operating in several places, then the benefits are provided with only one employer.
FAQ for the design of standard tax deductions for children in 2019:
The employer has the right to provide a deduction for a child since the beginning of the year, regardless of the month, in which the application has been submitted for its receipt and all collected required documents.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those on which tax deductions do not provide. This applies not only to native children, but also in care or in care, adopted, stepdaughter and steppes.
Important! When calculating the average per capita income on each family member, for example, to obtain a firstborn benefit, revenues are taken into account entirely (before applying the tax deduction).
If parents are divorced or consistent with civil marriage
If the marriage is not concluded between the parents of the child, then the second parent is deducted to be made possible when providing a document confirming the child's favor to provide a taxpayer. For example, it can be:
- certificate of registration of the child at the place of residence of this parent;
- notarious agreement of parents on the payment of alimony;
- a copy of the court decision, in which there is an explanation with whom the child lives.
Deduction on a child in double size the only parent
The legislation does not define the concept of "the only parent", however, as the Ministry of Finance notes, the parent is not the only one in the event that marriage is not registered between the parents of the child. The lack of a second parent in a child can be confirmed by one of the following documents:
- born born in which one parent is specified;
- certificate of the registry office that the second parent is inscribed in bonding from the words of the mother (form 25);
- certificate of death of the second parent;
- the decision of the court on the recognition of the second parent of missing.
Features and change (2019)
The tax deduction for a disabled child in 2019 is summed up. This means that parents will be able to get a standard deduction for disability (from 6 to 12,000 rubles) plus children's deduction Depending on how the kid with limited features Appeared in the family - the first, second, third or subsequent. Thus, the size of the deduction increases in the amount of 1.4 to 3 thousand rubles.
Important! If a child has 1 or 2, a group of disability, then parents receive benefits can until the son or daughter becomes 24 years old (with 3 groups - up to 18 years).
Another innovation was the fact that you can now contact the employer now. Neither the tax nor social service on this issue is not accepted. The exceptions are cases of failure to provide the deduction by the employer or providing it in a smaller than it is necessary. In this case, the taxpayer has the right to apply to tax authority For registration (recalculation) of payments.
It is important to remind about the following nuances.
- For the calculation, the last 12 months is taken, but if the employee has not been employed at the beginning of the year, then its taxable NDFL Income From the same place of work.
- If the tax received was partially held with the received payment, then only the part was taken with which tax deductions were made. So, when issuing a matwork in the amount of 10 thousand rubles., Only 6 thousand is subject to personal income tax, therefore it should be taken to calculate not ten, but six thousand.
- With internal combination, cumulative income in all positions is considered, with external - only income at the main place of work.
- If the income exceeded the permissible limit of 350 thousand, it is an excellent reason to refuse another parent.
In the prospects of the government, several innovations, but whether they will be implemented, while it is unknown:
- tenfold increase maximum size tax deduction 10 times for large families;
- when salary less than 30 thousand rubles. - full exemption from NDFL
The amount of tax deduction for children in 2019 can range from 1,400 to 12 thousand rubles, depending on the health of the child and its sequence in the family. Although at the end of 2017, the deputies wanted to consider fringe benefits According to the standard return of the tax for large and low-income families, the question is still in suspended.
When purchasing real estate, employees are entitled to submit an application in their organization to provide property deduction. How to make this deduction in the program "1C Accounting 8" ed. 3.0 We will consider in this article.
To get a deduction in your organization, an employee must apply with the notice issued from the IFNS. On the basis of presented documents in the program, property deduction is issued.
To perform this task, we will need a bookmark "Salary and Frames". In the "NDFL" section, we find the item "Applications for deductions" and click on it. In the statement log that opens, click the "Create" button and then select "Notification of the right to property deduction".
In a new notification, we need to choose an employee for which the deduction is made. Then we need to specify taxable period and the period from which this deduction will be applied.
Below should be the size of deduction and enter the data on the right to deduct the notification: its number, date, and the IFTS, in which the employee received a notice.
After we do notice, it will remain in the journal of documents for deductions.
Thus, when we accrue wages A employee who has the right to property deduction, the program will automatically take into account it when calculating the NDFL. The transfer of deduction for the next months will be carried out until the moment is not fully used.
The program can also view deductions using a universal report. To do this, use the "Reports" tab, then go to the "Standard Reports" section, choose a "Universal Report" there. In it, we need to specify the period and choose the accumulation register "Property deductions (NDFL)". If necessary, you can configure the report by clicking on the "Show Settings" button, and then on "form". As a result, a report will be created, changes in the cat will be reflected in property deductions For every month.
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The provision of standard deductions on personal income tax is regulated by law, namely 23 chapter Tax Code Russia. The above deductions are divided into 2 groups: personal deductions that are currently given only to some physical. Persons and deductions for children who are provided with children with individuals.
Now there are such 2 types of personal deductions:
3 thousand rubles. The list of persons who rely these funds are specified in PP. 1 p. 1 Art. 218 NK of the Russian Federation. For example, this category of persons include the disabled people of the Great Patriotic War, people affected by radiation accidents and atomic objects during checks nuclear weapons etc.
500 rubles. On the list of physical. Persons with the right to these personal accruals say PP. 2 p. 1 Article.218 of the NC of Russia. For example, these persons include the heroes of Russia or the Soviet Union, the disabled since childhood, people awarded the Order of the Glory of the Three Degree, etc.
Delegations for children are provided in such amounts:
1.4 thousand rubles on the first two children;
3 thousand rubles on the 3rd and every next child.
Also 3 thousand rubles per minor disabled child, as well as for a disabled child of the first or second group of up to 24 years old, if he is at that time studying on the day form of training (student, graduate student, etc.)
These funds double for each child of the only parent. Accrual concerns not only a blood parent, a and a trustee, guardian, adopter.
By general rules Funds are provided for a minor person, or, in case of full-time learning, a person under 24 years. The deductions are provided until the end of that year, in which the child employee will be 18 or 24 years old. If the child graduated from training up to 24 years, then the accrual will cease next month after the training has ended.
It should be said that all deductions may be issued only on the basis of the statement of an employee of the organization. An employee must provide all the necessary documents that will provide the right to deduct (birth certificate, certificate from educational institution, etc.).
How is standard deductions in the program "1C Accounting 8"?
In order for the provision of standard deductions to be carried out in the program, it is necessary for each working organization to fill out an "application for the contribution of personal income tax", (NDFL section, bookmark called "Salary and Frames"). At the top of this document, an employee is indicated, and a month and a month from which these funds are provided.
The deductions for children are indicated in the central part, and in the lower - personal deductions of the worker, if, of course, the latter has the right to them.
These deductions when calculating NDFL Accounting The program will take into account when calculating the salary of the employee.
