When calculating NDFL employers, tax deductions are applied. Standard tax deductions. Calculate the children's deduction

What can the employee get? You will find the answer in this article. There are also free reference books that will help in work, document samples and useful links.

Defined on NDFL is a decrease in the tax base of an individual, that is, the conclusion from under the taxation of a certain amount of its income. Such a reduction in the NDFL base is possible strictly according to the rules that establishes the Tax Code.

Attention! To provide employees with standard tax deductions from January 2020, these documents will help in accordance with all the requirements of the legislation:

In accordance with the current Establishment of the Tax Code of the Russian Federation, it can only issue a tax resident of Russia in 2020. Russia can only be issued. This is a citizen of any country who stayed in the Russian Federation at least 183 days in the amount of the last 12 months before the month of receiving benefits. In addition, such physicals at this point should be income taxable by the overall rate of the Russian NDFL - 13 percent.

Delegations on NDFL in 2020

The Tax Code provides for a large number of deductions on personal income tax in 2020, which are provided on various reasons, including:

• standard.
• social.
• property.
• professional.
• investment.

Read more about the existing possibilities of individuals to reduce their taxable income in Table 1.

Table 1. Standard tax deductions in 2020

According to the requirements of the Tax Code, for the design of any of the listed benefits, a person must document:

1. Perform all conditions to reduce the tax base.
2. The amount on which he is entitled to reduce its taxable income.

Standard tax deduction from January 2020 per employee

Standard deductions from January 2020 are listed in Article 218 of the Tax Code of the Russian Federation. Only two cases are named when the physically - the tax resident of Russia with income taxed at the income rate of 13 percent may reduce the tax on the grounds that applies to a certain preferential category. These are the so-called benefits "on yourself":

1. In the amount of 3000 p. every month.

The victims from the accident on Chernobyl, the disabled of the Great Patriotic and Other Wars, nuclear weapons etc.

2. In the amount of 500 p. every month.

This standard tax deduction From January 2020, they may once again receive the former prisoners of fascist concentration camps, the heroes of Russia or the USSR, the disabled I, II groups, the disabled since childhood, voluntary donors of the bone marrow, etc.

Example 1.

The employee of the personnel department of LLC "Symbol" is a disabled person of the Group II and the tax resident of Russia with a salary of 30,000 rubles. - Monthly tax retention was 3900 p. (30 000 r. X 13%).

After the employee issued the benefit of "on himself", hold Ndfl From her salary for each month up to 3835 p. (((30 000 r. - 500 r.) X 13%).

Standard tax deductions in Russia 2020 "on themselves" through the employer

In order to reduce its incomes every month, a working person relating to preferential categories can contact its employer with a statement in free form. There is no typical form of such a statement, each employer independently defines its template. Sample application for standard tax deductions in Russia 2020 per employee is shown in the window below, this document can be downloaded:

In addition, an employee applying for standard tax deductions in Russia in 2020 is obliged to confirm the fact that it refers to a preferential category. Depending on the specific situation, among the confirmation documents may be:

book of the hero of Russia;

book of the Hero of the USSR;

certificate of disability I or group II;

typical certificate, etc.

Standard tax deduction for a child in 2020

Reduce your income using a standard tax deduction for a child of 2020 maybe a child's parent, a parent of a parent, guardian, adopter or trustee. The size of the monthly deduction is influenced by two independent facts:

1. The order of children in the individual is the first, second, third, etc.
2. Children's health. That is, the presence or absence of people with disabilities.

Read more about how much you can reduce your taxable income in the presence of children, read in Table 2.

Table 2. Standard tax deductions in 2020

The right to benefit from personal income tax is terminated as soon as the parent's parental income at the rate of 13 percent exceeds 350 000 rub since the beginning of the year. From the month following the month of exceeding, standard tax deductions in 2020 are not provided to the child. Next year countdown income for comparison with maximum limit Starts again.

Examples of calculating tax with benefits

We illustrate the calculation of the tax deduction in 2020 on a child in a numerical example.

Example 2.

At the married accountant LLC "Symbol" the only daughter with disabilities. An employee can reduce its income by 12,000 rubles. per month.

Suppose that the salary of an accountant is 40 000 r. In this case, the holding of NDFL is 3640 p. ((40 000 r. - 12 000 r.) X 13%). If the employee did not make a benefit, the tax would be 5,200 p. (40 000 r. X 13%).

By analogy, benefits applied for several children. In such cases, the taxable NDFL base decreases to a more substantial amount. We illustrate the calculation of the tax with the use of standard tax deductions in 2020 on the child on the next numerical example.

Example 3.

Suppose that the married accountant "Symbol" has two children, with disabilities only at one of them. It can reduce its income at 13,400 p. per month (1400 r. + 12 000 r.).

In this case, the holding of NDFL is 3458 p. ((40 000 r. - 13 400 r.) X 13%). If the employee did not make a benefit, the tax would be 5,200 p. (40 000 r. X 13%).

An employee who brings up and contains children one, has the right to arrange a double benefit, the value of which also depends on the state of the health of children and their order.

Example 4.

Recall the condition of Example 2 and suppose that the "Symbol" accountant raises and contains its daughter alone. An employee can reduce its income by 24,000 p. per month (12 000 r. x 2).

In this case, the holding of NDFL is 2080 p. ((40 000 r. - 24 000 r.) X 13%). If the employee was not the only parent, the tax would be 3640 rubles, and in general, without taking into account the benefits, the tax would be 5,200 p.

Read more about the size of standard tax deductions in 2020 on a child of lonely parents, read in Table 3.

Table 3. The size of standard tax deductions in 2020 for single parents

How to issue benefits for children through the employer

In order to reduce its incomes every month, a parent can refer to its employer with a statement in free form. There is no typical form of such a statement, each employer independently defines its template. A sample application for deduction on children's NDFLs in 2020 is shown in the window below, this document can be downloaded:

In addition, the parent must confirm the fulfillment of all conditions for reducing the tax base and the amount on which it has the right to reduce its taxable income. To do this, it is necessary to submit to the employer:

a copy of your passport;

copies of the birth certificate or copy of the passport of children.

In some cases, additional documents will be required, read about them in Table 4.

Table 4. Deduction for children in 2020 through the employer

Disabled pensioners and, for example, SP on special deductions for personal income tax not laid. But the working population, whose income is subject to 13% of NDFL, has the right to such deductions (paragraph 1 of Art. 224, paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of 06.07.2011 No. 03-04-05 / 3 -489).

Most often, accountants for companies and the individuals themselves have to deal with 3 types of tax deductions on personal income tax - standard, social and property. Professional tax deductions are also found, which are relevant to the IP, persons with which GPA are concluded, as well as persons receiving author's remuneration (Art. 221 of the Tax Code of the Russian Federation). Provides for the NC RF and investment tax deductions (Article.219.1 of the Tax Code of the Russian Federation). They can be applied, for example, when making funds to an individual investment account or when receiving on operations taken into account on this account, positive financial results.

Standard deductions for NFFL

Standard tax deductions for NDFL are distinguished by the fact that they are provided to the employee not because he had some expenses, but because he had:

• or there is a child whom it contains - the so-called "children's" deduction on NDFL (PP. 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation);
• or there is a certain status, award or disability - "Non-Network" deductions (PP. 1, 2 p. 1 Art. 218 of the Tax Code of the Russian Federation).

Usually, standard deductions for NDFL are provided by an employee during the year, i.e. Employer. If the employee works simultaneously in several works, then it can only get the standard deductions on one of them in its choice. In the accounting department of the chosen organization, he must provide a statement in free form and attach documents to it confirming the right to deduct (paragraph 3 of Art. 218 of the Tax Code of the Russian Federation). That is, for the external part-master, the deductions for NFFL are also available.

If the employee did not receive his deduction at work (he did not write a statement on him or did not bring confirmation documents), at the end of the year, he will be able to receive a deduction by contacting his IFTS at the place of residence.

Standard deductions for NDFL in 2019

Nedhesky deductions on personal income tax in 2019 such.

Monthly deduction in the amount of 3000 rubles. PP. 1 p. 1 Art. 218 of the Tax Code of the Russian Federation, including participants in the elimination of the consequences of the Chernobyl accident, the disabled of the Second World War and others.

Monthly deduction in the amount of 500 rubles. Provided by persons named in PP. 2 p. 1 Art. 218 Tax Code of the Russian Federation, including the heroes of the USSR, the heroes of Russia, the participants of the Second World War, the disabled I and II groups and others.

Fisliso, claiming a standard non-deduction, must submit to the employer confirming documents. For example, persons with disabilities I and II groups - a certificate of the established form (Appendix No. 1 to the order of the Ministry of Health and Social Development of 24.11.2010 No. 1031n) from the institution of medical and social expertise (

It is that they are not due to the presence of certain expenses from the taxpayer. The main criterion for providing such deductions is a citizen belonging to the categories of persons they are provided.

1. Standard deduction for a child in 2020:

• for each child In taxpayers, on the provision of a child and who are parents or parents of parents;
• for each child from taxpayers who are guardians or trustees, adoptive parents.

Deduction for children is provided regardless of receiving other standard deductions and is valid for a month in which the income of taxpayers calculated by the incident from the beginning of the year exceeded 350 000 rubles.

• Deduction on the first child (code 114) in 2020 will be 1,400 rubles;
• On the second child (code 115) - 1,400 rubles;
• Deduction on the third child (code 116) in 2020 will be 3,000 rubles;
• Defosing a disabled child (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

The tax deduction is made for each child: under the age of 18 years and for each student full-time education, graduate student, a resident, a student, a cadet under the age of 24 from parents and (or) spouses of parents, guardians or trustees, adoptive parents.

The tax deduction can be provided in a double size of one of the parents (adoptive parents) on their choice on the basis of an application for the refusal of one of the parents entitled to its receipt.

As a rule, the standard tax deduction The employer draws up "automatically", but you should clarify this information, as well as provide information on your newborn and adoptive children on the employer on time.

• received or suffered radiation disease and other diseases associated with the radiation effect due to the catastrophe at the Chernobyl NPP
• taken in 1986 - 1987 participation in the work on the liquidation of the consequences of the catastrophe at the Chernobyl NPP
• military personnel, citizens dismissed with military service, as well as military-obligated, designed for special fees and attracted to fulfill work related to the elimination of the consequences of the catastrophe at the Chernobyl NPP
• the leading and ordinary composition of the internal affairs bodies, the State Fire Service, including citizens dismissed from military service, held in 1986 - 1987 in the Alienation Zone of the Chernobyl NPP;
• military personnel, citizens dismissed from military service, as well as military-obligated, designed for military fees and participating in 1988 - 1990 in the work on the object "Shelter"
• we have become disabled, who received or suffered radiation disease and other diseases due to the accident in 1957 at the production association "Lighthouse" and the discharges of radioactive waste into the Tcha River
• participating in the tests of nuclear weapons in the atmosphere and combat radioactive substances, exercises using such weapons until January 31, 1963
• participated in underground tests of nuclear weapons in conditions of abnormal radiation situations and the actions of other affecting factors of nuclear weapons
• participating in the elimination of radiation accidents that occurred on nuclear installations of surface and underwater ships and other military facilities and registered in accordance with the established procedure by the federal executive authority authorized in the field of defense
• participating in the works (including military personnel) on the assembly of nuclear charges until December 31, 1961
• participated in underground tests of nuclear weapons, conducting and ensuring work on the collection and disposal of radioactive substances
• disabled Great Patriotic War
• disabled among military personnel who have become disabled I, II and III groups due to injury, contusion or injury obtained in the protection of the USSR, the Russian Federation or in the execution of other duties of military service, or obtained due to the disease associated with the stay at the front, or from among the former partisans , as well as other categories of disabled people equal pension provision to the specified categories of servicemen
  

• Heroes of the Soviet Union and the heroes of the Russian Federation, persons awarded the Order of Fame of Three degrees;
• faces of the winsted composition of the Soviet Army and the Navy of the USSR, the internal affairs bodies of the USSR and state security USSR, who occupied full-time position in military units, headquarters and institutions that were part of the current army in the period of the Great Patriotic War, or those who were in this period in cities, participation in the defense of which is counted with these persons in length of years to prescribe a pension on preferential conditions established for the servicemen of the existing army
• participants in the Great Patriotic War, combat operations on the protection of the USSR of the military personnel who served in military units, headquarters and institutions that were part of the army and former partisans
• persons who were in Leningrad during his blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the period of stay
• former prisoners of concentration camps, ghetto and other places of compulsory content created by fascist Germany and its allies during the Second World War
• disabled since childhood, as well as disabled people I and II groups;
• persons who received or suffered radiation disease and other diseases associated with radiation load caused by the consequences of radiation accidents at atomic facilities of civil or military purposes, as well as as a result of tests, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and Space technique
• junior and middle medical staff, doctors and other medical institutions that have received excess doses of radiation exposure when providing medical care and maintenance from April 26 to June 30, 1986, as well as persons affected by the catastrophe at the Chernobyl NPP and are the source of ionizing radiation; persons who gave bone marrow to save people
• workers and employees, as well as former servicemen and those who quarreled from the service of the head and rank of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penitentiary system received professional diseasesassociated with the radiation impact on the work in the Alienation Zone of the Chernobyl NPP
• persons who held in 1957 - 1958 direct participation in the development of the consequences of the accident in 1957 at the Mayak Production Association, as well as employed on the work on the conduct of protective measures and the rehabilitation of radioactively contaminated territories along the Tcha River in 1949 - 1956
• persons evacuated (resettled), as well as left voluntarily from settlementssubjected to radioactive pollution due to the accident in 1957 at the production association "Lighthouse" and the discharges of radioactive waste into the Tcha River
• persons evacuated (including those who have voluntarily) in 1986 from the Alienation Zone of the Chernobyl NPP, who has subjected to radioactive pollution
• parents and spouses of military personnel who died due to injury, contusion or injury received by them when the USSR is protected, Russian Federation or in the execution of other duties of military service, or due to the disease associated with staying at the front, as well as parents and spouses of civil servants who died in the performance of official duties
• citizens dismissed from military service or invited to military fees who performed international debt in the Republic of Afghanistan and other countries in which fighting, as well as citizens who participated in accordance with the decisions of the state authorities of the Russian Federation in hostilities in the territory of the Russian Federation
  

Highlights from Article 218 of the Tax Code of the Russian Federation:

Taxpayers who have the right to more than one standard tax deduction is provided to the maximum of deductions. The deduction for children is provided regardless of providing other standard tax deductions.
Standard tax deductions are provided by the taxpayer with one of the tax agents that are a source of income payment, on the choice of the taxpayer on the basis of its written statements and documents confirming the right to tax deductions.
Standard tax deductions are provided to the taxpayer for each month of the tax period. That is, the tax base of NDFL decreases monthly to the amount of standard tax deduction.
Standard deductions are entitled to provide not only an employer with whom an individual has an employment contract, but also another tax agent (letter of the Federal Tax Service of Russia of 09.10.2007 No. 04-1-02 / [Email Protected]). For example, a citizen can receive revenues in the form of rent, author's remuneration, fees for work performed or services rendered on civil law contracts, which are also subject to NDFL at a rate of 13%. In other words, a citizen working on an employment contract in one organization and retreating its property for rent another, has the right to receive standard tax deductions from the tenant.
In case of a tax period, the standard tax deductions of the taxpayer were not provided or were provided in a smaller amount, then at the end of the tax period on the basis of documents confirming the right to such deductions, the tax authority is being recalculated by the tax base, taking into account the provision of standard tax deductions in size mentioned above.

An example of calculating standard tax deductions:

An employee has 2 minor children (or children up to 24 years old, studying in full-time). Monthly wage Employee in 2020 - 24,000 rubles. Consider in what order will be given deductions for children in 2020.

In January 2020, an employee's income taxed at a rate of 13% will be 24,000 rubles. So, the employee rely deducts on both children. The amount of NDFL for January is 2,756 rubles. [(24 000 rub. - 1 400 rub. X 2) x 13%], total returned tax 364 rubles.

In February 2020, the employee's income from the beginning of the year will be 48,000 rubles. (48 000 rub.< 350 000 руб.). Из заработной платы за февраль компания удержит НДФЛ в сумме 2 756 руб. , итого возвращенный налог 364 rubles.

If within 2020 official salary will not change, the employee will lose the right to standard deduction On children only in December 2020. For the entire tax period (calendar year), an employee will return tax in the amount 4 004 ruble.

Each taxpayer has the right to receive a tax deduction. There are several types of tax deductions in tax Code RF:

• Standard - Article.218 of the Tax Code of the Russian Federation;

• Social - Article.219 of the Tax Code of the Russian Federation;

• Property - Art.220 of the Tax Code of the Russian Federation;

• Professional.

The tax deduction is the amount that reduces the estimated database when calculating the tax on the income of individuals taxable at a rate of 13%. The resulting income for the year to be taxed at a rate of 13% may be reduced by the amount of tax deduction. The amount of income left after deduction is called a taxable base. The deductions are provided to citizens who are residents of the Russian Federation who receive income on the territory of the Russian Federation and paying taxes at a rate of 13%. Citizens exempted from taxes, as well as paying taxes at other rates (6%, 9%, 15%, 30%, etc.) can not claim tax deductions.

Standard tax deduction

The standard tax deduction includes:

1) The deduction of 3000 rubles for each month of the tax period is provided to the following categories of taxpayers:

• Persons who received radiation disease and other diseases related due to the catastrophe at the Chernobyl NPP, or with the work on the elimination of the consequences of the catastrophe at the Chernobyl NPP

• Participants in the liquidation of nuclear accidents and nuclear tests

• Disabled wagons

• Disabled people from military personnel who have been disabled I, II and III groups due to injury, contusion or injury, obtained in military service, or obtained due to the disease during the period of service and D.R.

2) Defect in the amount of 500 rubles for each month of the tax period is provided to the following categories of taxpayers:

• Heroes of the USSR and the Russian Federation

• Participants of hostilities

• Disabled children and disabled I and II Groups and D.R.

3) Defect every child in the family up to 18 years old is provided to parents, adoptive parents, guardians, to ensure the child. The tax deduction is provided monthly, before the moment when the income of the latter, calculated by the growing result from the beginning of the tax period, will exceed 280 thousand rubles. This deduction also applies to children over the age of 18 to 24 years old, which are students of the day full-time department, graduate students, alternators, cadets or children with disabilities.

The provision of deduction in two-dimensional size is established for single parents and widows.

• 1,400 rubles on the first child;

• 1,400 rubles on the second child;

• 3,000 rubles for the third and each subsequent child;

• 3 000 rubles - for each child in case the child under the age of 18 is a disabled child, or a student of full-time education, graduate student, internator, intern, student under the age of 24, if it is disabled I or group II.

Social tax deduction

1) Social deduction The training is provided to parents for the training of their children, until they reach the age of 24 for a full-time learning. If your study will pay for the guardian, the period of receipt of the payment is returned before the onset of 18 years. According to Article 219 of the Tax Code of the Russian Federation, the taxpayer has the right to receive a tax deduction for learning in the amount of expenditures for training for the past reporting year. But the amount of deduction cannot be a more established amount of tax deduction.

The established amount of tax deduction in both cases will be equal to no more than 50,000 rubles per child in the total amount on both parents.

In case you receive a socially tax deduction for yourself, all forms of training (full-time, correspondence, evening, etc.) are applicable, and the maximum amount of tax deduction will be no more than 120,000 rubles.

2) Social deduction for treatment is provided in the amount of the actual costs paid by the taxpayer in tax period Over the past year, for the service provided by the spouse (spouse), parents, or children under 18 medical organizationsor individual entrepreneurs who carry out medical activities, as well as the cost of medicines in accordance with the list of medicines approved by the Government of the Russian Federation. The deduction is provided in the amount of actually produced costs, but in the aggregate of not more than 120,000 rubles in the tax period.

In the case of expensive treatment, the list of which is approved by the Decree of the Government of the Russian Federation in medical organizations, individual entrepreneursexercising medical activities, the amount of tax deduction is taken in the amount of actual expenses, that is, without restrictions

3) Social deduction for donation is provided to charitable organizations, socially oriented non-commercial organizations, non-profit organizations operating in the field of science, culture, physical culture, education, etc. The deduction is provided in the amount of actually produced costs, but not more than 25% of the amount of income received in the tax period and subject to taxation.

4) Social deduction on the financing of the future pension is provided by the taxpayer who deducts under the Agreement in non-state fund In order to finance its pension and is equal to the amount of actual expenses on insurance contributions In the tax period, but not more than 120 thousand rubles.

Property tax deduction

1) Property tax deduction is provided when buying an apartment, houses, cottages, land plot, or their shares. The maximum amount of tax deduction is 2,000,000 rubles. In other words, if you bought real estate, you have the right to get from the state of 13% of the amount of deduction, and the size of the income received will be 260,000 rubles. Also deduction can be made from paid interest, if the property is purchased to the mortgage.

2) Property tax deduction in the event of the sale of property (when selling apartments, cottages, land plots) in the property of the taxpayer less than three years, will be 1,000,000 rubles.

Professional tax deduction

Also read on the site:

The tax on income of individuals is paid by taxpayers from all types of income. But in the legislation of the Russian Federation, the rights are also provided to some categories of citizens to obtain a standard tax deduction.

The law states that if the taxpayer has the right to several standard tax deductions at the same time, it is provided with one maximum of these deductions. At the same time, for example, deduction for children is maintained regardless of providing other standard tax deductions.

Standard tax deduction for taxpayer

This standard tax deduction is provided to certain categories of citizens regarding income taxable NDFL at a rate of 13% (except for income from participation in organizations).

In addition, it is necessary to have the status of a tax resident. By general rule Such recognized persons actually in the Russian Federation at least 183 calendar days Within 12 of the following months (paragraph 2 of article 207, paragraph 3 of Art. 210, paragraphs. 1, 2 p. 1 Art. 218, paragraph 1 of Art. 224 of the Tax Code of the Russian Federation).

Persons eligible to standard tax deduction

Citizens who have the right to standard tax deduction include, in particular (PP. 1, 2 p. 1 Art. 218 of the Tax Code of the Russian Federation):

• participants in the Great Patriotic War;
• disabled since childhood, disabled I and II groups;
• citizens who received or suffered diseases associated with radiation load caused by the consequences of radiation accidents at atomic objects;
• parents and spouses of military personnel who died due to injury, contusion or injury, obtained by them when defending the USSR and the Russian Federation.

Standard Tax Size

The size of such a deduction is 500 or 3,000 rubles. For each month of the calendar year, depending on which category of citizens applies individual.

If an individual has the right to deduct several grounds, then only the largest of them is provided (Art. 216, paragraph 2 of Art. 218 of the Tax Code of the Russian Federation).

Standard tax deductions for a child

This standard tax deduction is provided to a month, in which the taxpayer's income taxed at a rate of 13% and calculated by the growing outcome since the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when income exceeded this amount.

At the same time, the deductions are:

• 1400 rubles for the first child;
• 1400 rubles on the second child;
• 3000 rubles for the third and each subsequent child;
• 12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child up to 18 years old, or student full-time education, graduate student, alternator, intern, student under the age of 24, if he is Disabled I or II Group.

Note: If spouses besides common child There is a child from early marriages, then their overall child is considered to be the third.

Suppose, now that you, as a taxpayer, want to receive this tax deduction on your child (children).

The size of standard tax deductions

The size of the deduction depends on how much the child is provided (paragraphs. 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation).

The order of birth of children is determined by birth dates. At the same time, those children are taken into account, which is not provided, for example, because it is 18 years old and he does not study in part.

The size of the deduction to a disabled child depends on who is presented deduction, and is summed up with a deduction that depends on the order of the child's birth.

Thus, it is provided for each child in a size that depends on the number of children in the family, namely:

• 1 400 rubles. - on the first child;
• 1 400 rubles. - on the second child;
• 3 000 rubles. - on the third and each subsequent child.
• 12 000 rubles. - on a disabled child for parent, spouse (spouse) parent, adopter and 6,000 rubles. For a guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent, regardless of the order of birth of such a child.

Providing standard tax deduction in double

Double-size deduction is provided (PP. 4 p. 1 Art. 218 of the Tax Code of the Russian Federation):

• the only parent (including the receiving), adoptive carrier, guardian, trustee;
• parent (including the receiving), when the second adoptive parent refused deduction.

Restrictions on the provision of standard tax deduction

When granting deductions taken into account (paragraph 11, 16, 17 of paragraphs. 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation):

1. Parental income size: the deduction is provided monthly until the income (salary) of the parent, calculated since the beginning of the year, will not reach 350,000 rubles. From a month in which income will exceed this amount, no deduction is provided.
2. The age of the child: as a general rule, you can receive deduction for children under the age of 18 inclusive. However, the deadline for receiving the deduction is extended until the child achievement is 24 years old if he is students of full-time education, a student, graduate student, a uniform or an intern.

The organization-tax agent paid a taxpayer who is tax Resident RF, the following income:

• salary of 40,000 rubles. In the following months, January - July and October - December;
• in August: wages - 25 000 rubles. and allowance for temporary disability - 5,000 rubles;
• in September: wages - 5,000 rubles, vacation payments - 25,000 rubles.

The employee is set to standard tax deductions for two children in the amount of 1400 rubles. on the first child and 1400 rubles. - On the second child.

Starting from a month in which specified income exceeded 350,000 rubles, the tax deduction is not applied (in our example, standard tax deductions are used in September per month).

Thus, the employee for 2017 will receive a standard deduction on the first child in the amount of 12,600 rubles. (1400 rub. X 9 months) and on the second - 12,600 rubles. (1400 rubles. X 8 months).

The total amount of income per year will be 460,000 rubles. (40 000 rubles. X 10 months + 25 000 + 5 000 + 5 000 + 25 000).

The tax base equal to 434 800 rubles. (460,000 - 12,600 - 12,600).

The amount of tax calculated will be 56,524 rubles. (434 800 rub. X 13%).

Procedure for obtaining a standard tax deduction

Note: This standard tax deduction is provided to taxpayers, whose provision is a child (children).

1. You, as a taxpayer, you need to write an application for a standard tax deduction for a child (children) addressed to your employer.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

• certificate of birth or adoption (adoption) of the child;
• child's disability certificate (if a child is disabled);
• help is educational institution that the child is studying on the day office (if a child is a student);
• document on marriage registration between parents (passport or marriage registration certificate).

3. If you are the only parent (the only receiving parent), you will also need to prepare an additional copy of one of the following specified documentscertifying that you are the only parent:

• certificate of death of the second parent;

- an extract from the decision of the court on the recognition of the second parent is missingly absent;

a certificate of the birth of a child compiled by the Mother of her statement (in form number 25, approved by the Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

a document certifying that the parent did not marry (passport).

4. If you are a guardian or trustee, you will also need an additional copy of one of the documents about the care or trusteeship over the child, namely:

• resolution of the guardianship and guardianship authority or an extract from the decision (decree) of the specified body to establish a child of the guardianship (guardianship);
• agreement on the implementation of guardianship or guardianship;
• agreement on the implementation of a guardianship over a minor citizen;
• treaty on the reception family.

5. After collecting all documents, you need to contact your employer with a statement about the provision of standard tax deductions for a child (children) and copies of the documents you collected.

To correctly determine the size of the deduction, you need to build the order of children according to their birth dates. The first birth of a child should stand older in age from children, regardless of whether it is provided with a deduction or not.

Note: If you, as a taxpayer, work simultaneously from several employers, you can get a deduction of only one employer at your choice.

Example of calculating the amount of standard tax deduction for children

Example №1

Egorova N.V. There are four children of age 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. It is 40,000 rubles. Egorova N.V. Submitted a written application addressed to his employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles, the third and fourth - 3,000 rubles per month.

As a result, total amount Tax deduction amounted to 8,800 rubles per month.

Every month from January to July, the employer will calculate its employee Egorova N.V. Ndfl from the amount of 31,200 rubles received from the difference of taxable at a rate of 13% of income in the amount of 40,000 rubles and the amount of tax deduction of 8,800 rubles:

• NDFL \u003d (40 000 rub. - 8 800 rub.) X 13% \u003d 4 056 rub.

Thus, on the hands of Egorova N.V. Total gets 35 944 rubles.

If Egorova N.V. did not file an application for a standard tax deduction and did not receive it, then the employer would calculate the NDFL as follows:

NDFL \u003d 40 000 rub. x 13% \u003d 5 200 rubles, income minus NDFL would be 34,800 rubles.

Note: In case you are the only parent of the child, the size of the deduction is doubled. At the same time, finding parents in divorce and non-payment of alimony does not imply the lack of a second parent child and is not a reason for obtaining a double tax deduction.

Example number 2.

Suppose the employees of 4 kids (15, 13, 7 and 3 years) income is 33 thousand rubles per month. She wrote a statement about the provision of deductions on all the kids.

According to the law, the calculation of standard tax deductions will be like this:

• 1 400 + 1 400 + 3 000 + 3 000 \u003d 8,800 rubles. per month.

This amount of the standard tax deduction will be deducted monthly from the accrued salary. Ndfl will be accrued to the residue. Standard tax deductions Accountant takes and receives the amount of tax:

• (33 000 - 8 800) * 13% \u003d 3 146 rub.

Taking into account the provision of standard tax benefits, woman will pay:

• 33 000 - 3 146 \u003d 29 854 rub.

If the employee had not written an application for benefit, her personal income tax was:

• 33 000 * 13% \u003d 4 290 rubles.

That is, its savings for the month amounted to 4 290 - 3 146 \u003d 1 144 rubles

Example number 3.

Example number 4.

An employee has children: a disabled person - 15 years, 12 years. Salary for the month is equal to 26 thousand rubles. Sum located deductions Amount:

• 12 000 + 1 400 \u003d 13 400 rub.
• NDFL \u003d (26 000 - 13,400) * 13% \u003d 1 638 RUB.
• S / n \u003d 26 000 - 1 638 \u003d 24 362 rub.

Example 4. A single mother has one daughter for 5 years. Its income per month is 17 thousand rubles.

Deduction is equal:

• 1 400 * 2 \u003d 2 800 rub. - Double.
• Ndfl \u003d (17,000 - 2 800) * 13% \u003d 1 846 rub.
• S / n \u003d 17 000 - 1 846 \u003d 15 154 rub.

Example number 5.

The worker is a participant in the tests of nuclear weapons. He is made deduction in the amount of 3 thousand rubles. Salaries per month Accrued 23 thousand rubles.

• NDFL \u003d (23 000 - 3 000) * 13% \u003d 2 600 rub.
• S / n \u003d 23 000 - 2 600 \u003d 20 400 rubles.

These examples describe in detail various situations. Carefully examining them can also be calculated by the amount of tax deduction.

The procedure for your actions when receiving a standard tax deduction If you did not receive it through the workshop or it was less than indicated in the law.

In this case, you have the right to get a standard tax deduction when submitting a tax return on personal income tax in tax authority At the end of the year at the place of their residence.

You need:

1. Fill out the tax return (in the form of 3-NDFL) at the end of the year.
2. Get a certificate from accounting at the place of our work on the amounts of accrued and retained taxes for the corresponding year in form 2-NDFL.
3. Prepare copies of documents confirming your right to receive a deduction for a child (children).
4. Provide a tax return to the tax authority to receive a standard tax deduction and copies of documents confirming your right to receive a standard tax deduction. If the submitted tax declaration calculated the amount of tax to return from the budget, you need to submit a tax authority to return the tax (together with tax Declarationor after the end of the desk tax audit).

The amount of unnecessary paid tax is returned at your application within one month from the date of submitting a statement to the tax authority, but not earlier than the end of the desk tax audit (paragraph 6 of Article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming the right to a standard tax deduction to the tax authority, you need to have their originals to verify the tax inspector.