The employer must be notified in writing by writing a free-form application. The application must be supported by documents confirming the right to a tax deduction.
One of the more popular standard deductions is the child deduction. For the first and second child, the employee can receive a deduction of 1,400 rubles. for each, for the third and subsequent - 3000 rubles.
In order for the employer to take into account the due deductions for children when calculating income tax, he needs to present a document that will serve as the basis. You should write a statement and attach the birth certificate of each child to it.
Having received such a statement, the employer will know that before personal income tax, you must first subtract the value from the accrued salary deducted, the income tax is calculated from the reduced amount.
VIDEO - Standard Child Deduction - Don't miss your profit!
How to write an application for the standard personal income tax deduction for children?
Like any statement, it must be addressed to a specific person. As a rule, the role of the addressee is always a representative of the organization's management staff. The data about the addressee and the applicant is written according to tradition in the upper right corner.
Below in the center write the title and heading of the form.
In the application, you need to write a text that makes a request from the first person for a tax standard deduction for children in a certain amount. The amount of the deduction should be indicated.
A list of children and the amount of the corresponding deduction are provided. The employee should be aware that a deduction for a child is due only until he reaches the age of majority. If, at the same time, he continues to study, then the period for granting the deduction is extended to 24 years.
According to the current Tax Code of the Russian Federation, each employee with children can take into account when calculating Personal income tax standard deductions. He has the right to issue them directly from the employer, or contact the tax office at the place of his registration. In the first case, the employee needs to write to the name of his manager in the company an application for a tax deduction for children.
Every citizen has the right to receive certain tax benefits from the state, one of which is a deduction for children.
Who can get a deduction
Social deduction per child- This is a decrease in the taxable base for personal income tax by the amount established by law. At the same time, this benefit applies to income at which the tax rate is 13%, it is not taken into account. sums of money from equity participation in the activities of organizations and dividends.
This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying in full-time forms and do not have independent earnings. These deductions are applied by employees, provided that their cumulative annual income does not exceed the established criterion - 350,000 rubles.
If the child has a single parent, then he can take advantage of this benefit in double the amount. This employee may apply the deduction multiplied by two to children until the moment of formal marriage.
A deduction for a child is drawn up at the enterprise by submitting a corresponding application, to which a copy of the birth certificates of children, a copy of a certificate of disability, a certificate from their place of study, and other supporting documents are attached.
If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the other. To do this, this employee must provide a certificate of no income from the spouse's place of work and his statement of refusal, certified at work.
The application of tax benefits starts from the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the employee's obligation to notify his employer about the loss of the right to apply standard deductions.
A child tax deduction can be requested from the Federal Tax Service Inspectorate. But this is done at the end of the year, by filing in tax forms No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee's current account. Therefore, it is easier to issue a deduction from the employer..
A document for a benefit is drawn up either according to a previously developed template, or by hand.
The amount of deductions for children in 2017
Deductions for children in 2016 are for each month of the year:
- For the 1st and 2nd child in the amount of 1400 rubles.
- RUB 3000 - for the third, as well as each subsequent baby.
- The deduction for a disabled child until they reach 18 years old, or a student up to 24 years old, if he is a disabled person of 1-2 groups, is 12,000 rubles. and provided to each parent. However, if a child is disabled up to 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a privilege of 6,000 rubles. for everyone.
How to write an application for a tax deduction for children
Above, on the right side of the sheet, you need to write down where the application is being submitted - the position of the head, full name and surname. and the name of the company. Then it is written from whom it is submitted - the position and full full name.
Then, from a new line in the middle, the word "STATEMENT" is written.
The main body of the document contains a request to provide an employee with a standard tax credit. It is imperative to indicate on the basis of what the employer must do this - for example, "in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. Then the date from which it is planned to use the benefit is recorded.
After that, you need to write the details of the child (or several children) for whom the deduction is requested - his full full name. and date of birth. Further, it is allowed to indicate the amount of each benefit.
The next step is to write a list of documents confirming the possibility of obtaining tax relief- these include photocopies of birth certificates, adoption certificates, certificates of disability, etc.
In the event that an employee gets a job in the middle of the year, and has already used the deduction at the previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.
The statement ends with the date of writing, the personal signature of the employee and its decryption.
From wages and other types of income. In the presented material, you can find out which persons are entitled to apply for standard deduction, and what documents are required to provide it.
Regulatory regulation
The procedure for registration of any types of tax preferences and deductions is governed by the norms of the Tax Code of the Russian Federation. The list of persons who can apply for a standard tax deduction are listed in Art. 218 of the Tax Code of the Russian Federation:
- participants of the Second World War;
- persons with disabilities since childhood, as well as persons who have been officially established to have disabilities of groups I and II;
- persons who have acquired the disease as a result of radiation exposure during man-made disasters, liquidation of the consequences of accidents, etc.;
- parents and spouses of persons who served in the ranks of the Armed Forces and who died in the defense of the country.
Citizens have the opportunity not only to issue the specified benefits in relation to themselves, but also on. under the age of 18, as well as passing with state accreditation.
The legislation does not regulate the standard application form for a deduction; it can be filled in in any order. As a rule, registration of this benefit is carried out locally labor activity, therefore, the application form for employees is developed by the management of the enterprise.
- If citizens have several jobs, it is possible to submit an application to each employer (except for cases when an application is made for children). The amount of the deduction provided per employee will be from 300 to 500 rubles, and depends on the category of the applicant's preferential status.
- In relation to a child, the specified benefit is 1,400 rubles, it applies to all minor children of an employee of the enterprise. When applying for a disabled child, the deduction amount will be 12,000 rubles.
Note! A single parent (mother, father) will receive this deduction in double the amount until he enters into a family relationship.
The video below will tell you about receiving a deduction if standard refunds were not provided:
Rules and nuances of its compilation
When filling out the specified form Special attention must be drawn to proper confirmation of the legal basis that makes it possible to use given view deduction. Depending on the category of the beneficiary, the information in the application form will correspond to the following documents:
- a certificate of participation in the elimination of radiation accidents;
- a medical report on the presence of a disease resulting from exposure to radiation factors;
- certificate of a participant in the Second World War;
- MSEC certificate on the establishment of a disability group.
Note! Each reason must be documented. In addition, official certificates and documents are submitted to the employer's accounting department.
Since the deduction is provided from the first day of receipt monetary reward, the application form is issued to the newly hired specialist. If the management has not issued such a document, the employee has the right to request a deduction, including by filling out a written document in any form.
The principle of granting a deduction consists in a monthly reduction of taxable income by the amount of the tax benefit. In some cases, citizens can take advantage of a similar benefit for previous calendar years, but in this case, in order to draw up the documents, you must contact the tax authority.
If a citizen is not a member labor relations with the enterprise, however, receives officially confirmed income from other sources (for example, when carrying out activities as), he will be able to use the deduction when contacting the Federal Tax Service Inspectorate. This procedure takes place at the time of filing with an indication of income and personal income tax for the previous calendar year.
The application is accepted and the preferences are taken into account according to the following rules:
- the employee is responsible for the accuracy of the submitted certificates and information, the employer is not obliged to verify the authenticity of the certificates;
- if the taxpayer has submitted false or false documents, he may be held tax liable;
- the management is responsible for the correctness and timeliness of the calculation of personal income tax, taking into account the executed deduction.
When switching to work for another employer, the citizen does not lose the right to deduction, however, this will require filling in new form statements addressed to the new leader.
Making an application for personal income tax deductions using 1C: Accounting - the topic of the video below:
How to write an application for a standard tax deduction
Per child
The application form is filled in by the citizen himself, the management is not obliged to do this. By signing the application, the citizen confirms that he has legal grounds for granting personal income tax benefits.
per child
An application for a deduction for a child is allowed only at one place of employment. Violation of this requirement will be identified tax authority when verifying information about a taxpayer.
Application for Standard Child Tax Deduction (Sample)
Double deduction claim
If you need to make a waiver in favor of the second parent, then use it.
Waiver of deduction in favor of the second parent
2021
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