When applying for a job, employees who are parents of one or more children are entitled to receive monetary compensation from the state, the so-called deduction for children. In order for accruals to be received, it is only necessary to fill out an application and submit it to the accounting department at the workplace. After a while, the salary received on the bank card account will increase. No, they don’t give an increase for children, they just stop deducting from the salary for a while at 13% taxation on income received by individuals. Don't be discouraged if you haven't heard of the child tax credit. Receipt is allowed for the past 36 months. In the article we consider controversial situations that arise in the workflow of taxpayers, which may interfere with this.
Not every member of his family has the right to receive state compensation for children, but only persons from the following list:
- adoptive parents who are also married, divorced or never registered a relationship;
- spouses of parents who are not related to the child (stepfather or stepmother;
- official guardians or custodians of the child, appointed by the decision of the guardianship authorities.
Note! Only those parents who support the offspring financially have the right to receive the deduction.
Maximum payout
For each case, family, child, the deduction is determined individually, depending on:
- the order of his birth;
- health conditions;
- age, etc.
Table 1. Accrual amounts for different cases
| Specifications | Sum |
|---|---|
| taxpayer's firstborn | 1 thousand 400 rubles |
| second in command | 1 thousand 400 rubles |
| born third and subsequent | 3 thousand |
| 12 thousand | |
| 6 thousand |
In addition to receiving compensation in the amount indicated in the table, some parents are entitled to claim double compensation. It relies on those persons who keep the child alone. The acknowledgment of this loneliness must be made in a judicial manner, and not spontaneously improvised by one of the divorced spouses. The criteria include cases where:
- one of the parents is considered missing;
- the other parent is dead or dead.
Loneliness official continues until the real preservation of this status. When a parent enters into marriage, claims for double compensation cease to be considered legitimate and, therefore, no longer go to the new spouse.
It is impossible to refuse to provide compensation to the second parent of children in the following cases:
- lack of employment;
- rests on maternity leave (up to a maximum period of one and a half years) or related to pregnancy and the reproduction of one or more children into the world;
- is registered with the local labor exchange.
It should be noted that the determination of the amount of compensation due to relatives of children with disabilities in 2017 is made by adding the possible deductions for a disabled person and at the usual children's tariff.
Let's take an example. The Petrov family has two children. The eldest child is completely healthy, and they are entitled to a deduction of 1,400 rubles for him. The youngest son was born with a disability, at the moment he is only 4 years old. For him, from the state, Petrov is entitled to the amount of the standard children's accrual, as for the eldest son, plus the amount due for his own disabled children, that is, 12 thousand + 1 thousand 400 rubles = 13 thousand 400 rubles.
Terms of submission
In fact, the issuance of compensation for children is not carried out separately, it is only possible to increase the salary issued to the employee-parent by the due amount by canceling the withdrawal of 13% of the tax on personal income tax from the due money. In 2017, the provision of payments takes place every month of the current reporting period, until the month comes in which the employee's remuneration, determined according to the cumulative total, does not reach the value of 350 thousand rubles. At this point, compensation will no longer apply.
The same restriction applies for the next 12 months.
Table 2. Timing of compensation
| When does delivery start? | When the provision ends | The moment of loss of the right to receive compensation |
|---|---|---|
Controversial situations when receiving a deduction for children
Receiving compensation from the state in 2017 may be accompanied by some controversial situations. Let's see what they can be.
Situation 1. If for several months the employee did not receive wages at the workplace, that is, in general, he had no income. The reasons for this can be different, as a rule, these are:
- sick leave;
- unpaid leave;
- rest necessary to care for the child.
However, it is necessary to calculate the deduction even for those months when the employee's salary was not received. It turns out that all the accrued money will be given to the employee the next time he receives income subject to taxation by the tax system.
Situation 2. If the specified income limit has been exceeded. When one parent received more than 350 thousand in a year, and the second did not reach this level, in order to continue providing deductions, it is necessary that the first parent draw up an application for the transfer of compensatory rights in favor of the second.
Situation 3. When depriving parental rights, a person can receive money for children only if he continues to provide for their livelihoods, that is, he pays maintenance deductions.
Situation 4. If children stay or live abroad for a long time, the law does not prohibit receiving a deduction for them. To achieve it, it is necessary to provide confirmation from foreign authorities that the child lives in a particular country or is studying. If the children go on academic leave, interrupting their studies, the parent is still entitled to payments.
If out of the ordinary situations arise, which are not included in the list presented above, consult a tax service with professional consultants and find out what to do. However, you can contact the inspectorate with any questions related to tax legal relations.
Application for a tax deduction for children at the tax office
If, due to various circumstances, the employee was unable to receive the deduction due to children at the place of work and did not apply for it within 12 months, he can still collect the deduction due to the tax inspectorate, to which he belongs according to his place of residence. To do this, you need to attend to the preparation of a package of documents.
Let's look at their list in detail:
- a copy of the birth certificate, adoption of the child;
- a copy of the agreement on guardianship or guardianship;
- completed declaration forms 2-NDFL and 3-NDFL;
- a photocopy of the main page of the passport, the page of the passport about the child, the place of registration.
Don't know how to fill out forms and? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.
Documents can be submitted in three ways:
- in paper form, by personal appearance in the mail;
- in paper form, by sending documents by mail;
- in electronic form, if the user has previously registered in the taxpayer's personal account, on the official website of the Federal Tax Service.
Now let's move on to the consideration of the table, which details the documents confirming the relationship between the recipients of the deduction and the children, which must be submitted to the tax service.
Table 3. Required Documents
| Relationship between beneficiary and children | Paper |
|---|---|
| native parent | |
| foster mother or father | |
| husband/wife of a natural or adoptive parent | |
| adoptive person | |
| caregiver or guardian of a child | certificates establishing rights from guardianship authorities |
| for minor children | |
| for financial support of children, for parents of divorced, deprived of their rights, registered at different addresses with children | |
| to provide for children under 24 years old who are studying in higher educational institutions | certificate of training |
| to provide for a child with a disability | medical certificate of disability in the form of a certificate |
| single parent claiming double compensation | |
| to receive double compensation in favor of one of the spouses-parents |
Simultaneously with documentary confirmation of the rights, it is necessary to provide at the place of work or to the tax office an application from a taxpayer receiving compensation providing for children. Most often, it is provided singly, however, if the circumstances that previously served as the basis for obtaining a deduction change, it will need to be rewritten.
Video - Making a tax deduction for a child
Summing up
The maintenance of children is becoming more and more expensive every year. It is not only about ensuring a decent standard of living, but also providing an opportunity to receive qualified medical care, study at a higher educational institution, etc. Each parent tries to give their offspring the best, and in order to reduce excessive expenses a little, the state provides them with compensation. For healthy underage children, it is small, but still a pleasant help. Parents of disabled people feel the state support much more clearly, however, their costs exceed the standard costs for healthy children.
Don't forget to apply for the employment deduction. If you do not work officially, you will not be able to receive money for children, but otherwise the employer or the tax office are obliged to provide you with the money you are entitled to.
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How to save on income tax
I have two children, and for this the state gives my husband and I a discount when paying personal income tax.
Thanks to children, every year we give the state 5,000 rubles less.
Chances are you get the standard child tax deduction too. When you get a job, the accounting department asks you to bring a copy of the child's birth certificate and write an application for a deduction. Then the employer acts on his own: every month he deducts the amount of the deduction from your salary and pays 13% personal income tax from the remaining amount. If this was not the case, do not worry: the deduction can be returned for the last three years.
Elena Glubko
receives a deduction for two children
Who is entitled to a deduction
If you work and pay personal income tax from your salary, you have the right to receive a child deduction from the month in which the child was born. But they will give it to only one place of work, even if you work part-time for several employers.
The state does not give a deduction for all income, but only for those from which you or your employer pays personal income tax. If you are an individual entrepreneur on a simplified system, patent or imputation and do not pay personal income tax from your income, you will not be given a deduction. But an individual entrepreneur on the general taxation system will receive a deduction, because he gives 13% of his profits to the state.
You will receive a child deduction even if you rent out an apartment, car or other property. To do this, you need to submit a 3-NDFL declaration to the tax office, in which you indicate the annual income received and claim the right to deduct.
How much will I save
The amount of the deduction depends on the number of children: the more children, the lower the tax, and both parents can receive the deduction.
The first and second child are exempt from the tax for 1400 rubles. Thus, every month I save 364 rubles. The husband saves the same amount from his salary.
The third and each subsequent child exempts another 3,000 rubles a month from the tax. If the spouses have a child from previous marriages, then their common child will be the third. A common child saves both parents 390 rubles each month, and children from previous marriages - 182 rubles each.
Victor and Maria have one child each from previous marriages and one common. Victor pays alimony for his first child, brings up his stepdaughter and a son in common with his new wife. Viktor will receive a 1,400 ruble deduction for his first child, 1,400 rubles for his stepdaughter, and 3,000 rubles for his son, and will save 754 rubles on taxes. His new wife will receive 1,400 rubles of deduction for her daughter and 3,000 rubles for her son, and will save 572 rubles.
Therefore, the common child of Maria and Victor will be the third and they will give him a 3,000 ruble deduction
Victor's new wife has only two children, but for the second she will receive a deduction as for the third. The Ministry of Finance sums up the children of both parents, so the common child of Maria and Victor will be the third and they will give him a deduction of 3,000 rubles:
Thus, not only parents can receive the deduction, but also stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents, if they financially support the child.
We're not just talking about deductions.
But also about how to maintain a joint budget, teach a child to save, raise his salary and invest money profitably
The deduction will be given to you until the child is 18 years old. Moreover, if the child turns 18 at the beginning of the year, your right to the deduction will not expire on his birthday, but will remain valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - up to a maximum of 24 years. For example, if in June the child graduated from the university and received a diploma, then from July you will no longer receive a deduction for him.
If the deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If you have, for example, three children, and the older two have grown up a long time ago and you don’t receive anything for them, the deduction for the third child will still remain 3,000 rubles:
For disabled children, the deduction is higher: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles, and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempted from the tax - parents will save 1,950 rubles each.
With the help of deductions, the state seeks to support people with low salaries, so it has set an annual limit. To stretch the deduction for the whole year, you need to receive no more than 29,166 rubles per month. If you receive 50,000 rubles a month, then in August your income will exceed 350 thousand and there will be no deduction. From August until the end of the year, you will pay personal income tax on your entire salary.
350,000 R is the maximum amount of annual income at which you are entitled to a deduction
It happens that there is no salary for several months: during a crisis, an employee was sent on vacation at his own expense or he took sick leave. In this case, the deduction for these months does not burn out, but is transferred to the next month and summarized.
But if the crisis drags on and there is no salary until the end of the year, the deduction burns out and is not carried over to the next year.
Who can double the deduction
The single parent is entitled to a double deduction if the other is dead or missing. If the parent remarries, he loses the right to the double deduction.
A double deduction will also be given to single mothers if there is no entry about the father in the birth certificate of the child or it is entered from the words of the mother.
A parent who divorced or did not formalize the relationship can also claim a double deduction, only it is necessary that the second parent refuse the deduction in favor of the first. If the second parent does not work, is an individual entrepreneur, is on the labor exchange or is on parental leave for up to one and a half years, a double deduction will not be given.
If one parent refused his deduction in favor of the other, he will have to take a 2-NDFL certificate from work every month. An employer who pays a double deduction must make sure that the parent who waived the deduction is still working and his income has not exceeded the limit.
How it works
The tax deduction for a child is the most convenient. You do not need to fill out a declaration and go to the tax office, you can get a deduction right at work.
To do this, you need to come to the accounting department, write an application and attach documents to it:
- A copy of the child's birth or adoption certificate.
- A copy of the passport with a marriage mark or a marriage registration certificate if the parents are married.
- A certificate from an educational institution stating that the child is a full-time student, if he is a student.
- Certificate of disability if the child is disabled.
If the child has only one parent and the other is dead or missing, you will need a death certificate for the other parent or an extract from a court decision declaring the parent missing. If the child does not have a father and the mother is raising the child alone, a Form 25 birth certificate and a copy of the passport's marital status page must be brought to confirm that the mother is not married.
Guardians and trustees bring documents confirming their right to raise a child.
The accountant will accept the documents and calculate the deduction. If you did not write an application immediately, but in the middle or end of the year, you will not lose money: the accountant will recalculate personal income tax for all months worked this year.
The deduction is renewed automatically every year, you do not need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, start a new family and raise non-native children.
If you changed jobs in a year, bring a 2-personal income tax certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you have exceeded the limit of 350 thousand or not.
How to get a refund for previous years
It happens that the employer forgot to take an application for a deduction from you and considered the tax on the entire salary or gave a deduction, but not for all children. You can refund excess tax, but only for the last three years.
You will have to contact the tax office at your place of residence and prepare documents: an application, copies and originals of documents giving the right to a deduction, a 2-NDFL certificate from work on income for previous years and a self-filled 3-NDFL declaration.
Documents can be submitted in person or by mail. The tax office will take three months to check, after which it will send you a written notice of the decision. If the return is approved, the money will come to your account within a month.
Remember
- If you have a child, you have the right to receive a tax deduction and reduce personal income tax.
- For the first and second child, the deduction will be 1400 rubles, for the third and subsequent - 3000 rubles.
- The deduction will be provided by your employer. To do this, write an application and attach copies of documents giving the right to deduction.
- Both parents can receive the deduction. The single parent will receive double the deduction.
- If you worked, but did not receive a deduction, contact the tax office at your place of residence. The money will be returned for the last three years.
Reading 11 min. Views 12 Published on 28.10.2018
Every adult who has official employment is obliged to pay taxes to the state budget. The NSF provides payers with financial benefits in the form of tax deductions. One of these benefits is the ability to reduce the amount of monthly contributions, thanks to deductions for children. Below we propose to consider in detail the question of how income tax is withheld from wages if there is a child.
Employees with children are given the opportunity to reduce income tax amounts
Changes to child tax deductions
Before discussing innovations in the rules established by the tax authority, it is necessary to consider the question of what a tax deduction is. This term defines the established amount of income of citizens, which is not subject to taxation. The two hundred and eighteenth article of the Tax Law provides a detailed list of deductions for children. According to these norms, every person who has one or two children is entitled to a benefit in the amount of one thousand four hundred rubles. Persons raising three or more children are guaranteed benefits in the amount of three thousand rubles. Parents of disabled children can count on a reduction in the amount of the tax base by twelve thousand rubles. For adoptive parents, an amount of six thousand rubles is provided.
Let's take a look at how tax deductions are calculated. An employee of the accounting department of an enterprise, compiling the calculation of annual earnings in relation to a worker with two children, must deduct the amount of tax deductions from the total earnings of the employee. As mentioned above, the amount of the tax deduction for one minor is equal to the amount of 1400 rubles. The final result is used for further calculations of the amount of the personal income tax contribution.
In order to receive this benefit, you need to follow a few simple steps. First you need to draw up an appropriate application, which must be sent to the accounting service of your enterprise. Documents confirming the presence of children must be attached to your application. This can be either a birth certificate or an adoption of a baby. It is important to note that parents of adult children studying in a higher educational institution can receive tax benefits.
According to the current rules, workers with two official jobs have the opportunity to submit a pending application to only one employer.
Some people do not always have time to complete all the necessary documents on time. In this case, it is allowed to independently apply to the tax office with an application for the return of excessively withheld funds. Three calendar years are allotted for this purpose. It is necessary to attach a declaration filled out in the form "3-NDFL" to the form. Before contacting the tax service, it is necessary to obtain a “2-NDFL” certificate from the accounting staff with a detailed list of income for the current year.
The first option for applying for benefits allows you to receive more income immediately after applying. The second scenario involves the return of funds after a certain period of time after the application is submitted. Typically, this period is four months.
In the year two thousand and eighteen, the maximum amount for a tax deduction is three hundred and fifty thousand rubles. From this we can conclude that citizens whose annual earnings exceed this amount can only partially enjoy the right to tax benefits. Also on February 15, the Ministry of Finance prepared an explanatory letter stating that a worker who is on vacation at his own expense has legal grounds for receiving tax benefits. This is due to the fact that those months when the worker had no profit also belong to the taxable period.
All rules regarding the registration of standard tax deductions are given in the two hundred and eighteenth article of the Tax Code. According to this document, benefits for children can be used until the child reaches the age of majority. The only exception are children studying at a university or institute. In this case, the worker has the right to use the benefit until the child is twenty-three years old.
Working parents are legally entitled to some payroll benefits General existing provisions
All employed citizens of our country are required to pay taxes regularly. The state provides certain categories of workers with various benefits. Tax benefits for children are provided to those citizens who have at least one minor child.
Basic concepts
Many officially employed persons are concerned about the amount that is not subject to child tax when calculating salaries. From the foregoing, we can conclude that the Federal Tax Service provides a benefit in the form of a fixed amount. The amount of the deduction itself is closely related to the number of children who are dependent on a particular employee. Let's look at the procedure for calculating the amount of the final payment, taking into account the use of tax deductions.
In our example, an employee of the enterprise has one child. The salary is twenty thousand rubles. From this amount it is necessary to deduct the tax benefit rate (1,400 rubles). The result will be the tax base. In simple terms, thirteen percent will be deducted from the amount of money received, which will be transferred to the tax service.
Restrictions
Only those workers who have minor children can use the considered benefit. At the time when the child reaches the age of eighteen, the parent loses the right to apply tax deductions. The only exception are children who are studying at an institute or university. In this case, the aforementioned period is extended until the child is twenty-three years old. Persons earning more than three hundred and fifty thousand rubles a year cannot fully use the benefits in question.
Which parent is eligible for the payment?
Under current rules, both parents can receive these benefits.. The only exception is when one of the parents or guardians transfers his right to the other parent. As a rule, this approach is practiced by those families where the earnings of one of the parents are significantly higher than the established maximum threshold. In this case, the second parent or guardian gets the opportunity to issue a double deduction.
There is also a specific category of payers that has the right to issue a double deduction without the consent of the second parent. This category includes persons raising children alone. These circumstances must necessarily be confirmed by the relevant acts. In case of re-registration of marriage, the parent or guardian of the child loses the opportunity to claim additional benefits. It is important to note here that you can receive the benefit in question only if the father of the baby is not indicated on the birth certificate. The only exception is the death of a spouse.
Employees, if they have minor children, have the right to use benefits when withholding personal income tax from earnings Benefits
The tax deduction from the salary for a child has a standard amount. When calculating such benefits, the total number of children and their health status should be taken into account. Another important factor is the form of education. Today, the following tax deduction rates are established:
- One child- one thousand four hundred rubles.
- Two children- one thousand four hundred rubles for each child.
- Third child (or more)- three thousand rubles.
Workers who support children with disabilities are entitled to a deduction in the amount of twelve thousand rubles. Persons acting as trustees and guardians of children with disabilities are granted a benefit in the total amount of six thousand rubles per dependent.
Legal framework
The Tax Code is a state regulation, according to which the issue related to the use of deductions and benefits is regulated. This document provides detailed information about who can expect to receive deductions and the procedure for making calculations.
Until what age are deductions granted?
According to the established rules, tax deductions for children can only be used for a certain period of time. Starting from the moment of the birth of the baby or his adoption, parents have the opportunity to reduce the size of the taxable base of their income. As mentioned earlier, this period ends at the moment when the dependent reaches the age of majority. In addition, deductions cease to be counted in the event of the death of a dependent. It should also be said that when calculating the amount of benefits, all the children of the employee are taken into account. This means that a parent of three children, two of whom have reached the age of majority, has the opportunity to issue a deduction in the amount of three thousand rubles, which is due for a third child.
How to get a double deduction
There is a certain group of working citizens who have the right to calculate double deductions. Such benefits are guaranteed to those families where the second spouse transfers his rights to the other parent. It is important to note that this parent must have formal employment and pay taxes. Women who are on parental leave or who do not have a permanent job cannot transfer their right to a second spouse.
The income tax for children is calculated by the accountant of the company where the employee who has the guarantee of registration of tax benefits works. In order to be able to apply for double benefits, the worker needs to make an official application, to which a copy of the documents confirming the birth of the baby will be attached. In addition, a receipt will be required confirming the fact that the second spouse waived his right to receive benefits. Double deductions can be issued by a single mother if there are papers confirming the death of the second spouse or assigning the status of a missing person.
The use of the deduction allows you to save part of the family income due to the fact that the state does not withhold taxes from it (or due to the return of taxes already paid to the budget) How to get deductions for previous years
The current legislation states that deductions for the past three years are allowed. This means that in the year 2018, the parent of the child has the opportunity to receive a deduction starting from the year 2150. In order to make a recalculation, you must contact the tax office. When applying in person, you should give the employees a tax copy of the birth certificate of children, the application itself and a certificate of income received over the past three years.
Next, you will need to fill out a tax return in the form "3-NDFL". All of the above acts can be transferred to representatives of the Federal Tax Service independently or by sending them by registered mail. The term for verification of documents is three months from the date of application. After this period, representatives of the tax inspectorate will return the overpaid money.
Tax deduction on maternity leave
The right to use the deductions is granted to the parents of children only after the package of mandatory documents is transferred to the employer. The considered application is filled out only once. There are a number of exceptions to this rule:
- The birth of another baby.
- Change of place of work.
To make deductions, you should prepare a marriage registration certificate and a document certifying the birth or adoption of a baby. When using deductions for children studying at a higher educational institution, an act confirming this fact will be required. If the child has a disability, official confirmation of the assignment of this medical status will be required.
Individuals raising children alone must attach a certificate of absence of paternity or a document confirming the death of their spouse to the application. A copy of a court order granting missing person status may also be used. In the event that benefits are issued by a guardian, a Guardianship Decision must be prepared in advance with an attached copy of the foster family agreement.
When applying for benefits in the tax service, you need to prepare all of the above acts and a certificate of income. Next, you need to fill out a tax return in the form "3-NDFL". It should be noted that tax representatives only accept original copies of documents.
Any parent, adoptive parent, guardian or person who brings up and supports a child can apply for tax benefits How does income affect payouts?
The size of parents' incomes plays a direct role in questions about the rules for applying tax benefits to children. The current regulations state that the maximum amount of earnings from which you can receive tax deductions is three hundred and fifty thousand rubles. Upon reaching this indicator, the worker loses the right to use benefits until the end of the calendar year.
As an example, let's take a situation in which a worker has two minor children. The monthly salary of an employee is sixty thousand rubles. This means that this person is entitled to apply deductions only for six months. Starting in July, the employee's full salary will be used as the tax base. You can make the next deduction only with the onset of the new year.
Conclusions (+ video)
In this article, we considered the question of how to calculate income tax from a salary if there is a child. Registration of benefits will not take much time and work. The use of deductions can significantly reduce the tax burden and increase the net income of citizens.
In contact with
In Russia, individuals are required to pay taxes on their income (personal income tax) - the state withholds 13% of the salary of each employed person, which is done automatically by the accounting department of the organization. Since 2000, citizens have been granted a tax deduction for children, called the standard, the essence of which is to reduce income tax. Read more about this type of deduction in our article.
Tax deduction for children: how is it regulated?
The provisions on this aspect, specified in the second part of the Tax Code (FZ-117, art. 218), state that working parents with one or more dependents may receive wages that are not fully taxed:
A - B \u003d C * 13%, where A is the officially established salary, B is the deduction provided, C * 13% is the state duty.
The greater the number of dependent children, the lower the tax base, which means that the monthly income is higher than usual. But this preferential program has restrictions on the age of children.
Article 218. Standard tax deductions (FZ No. 117)
Table 1. Who is eligible for the deduction?
The government takes into account the interests of all categories of working parents, therefore, it extends the tax deduction to children of all social statuses: relatives, adopted, adoptive, wards and those in care. But only for natural and adopted children, each of the parents can get approval for a monthly refund, in other cases, the right is given to only one taxpayer in the family.
If for some reason the child is in another country (lives, studies, etc.), then the law does not lose its force: parents living and working in Russia continue to use the refund. But documents are generated in the country of residence of the dependent.
Important! If a student takes academic leave for a certain period, then the parents still do not lose tax benefits during it.
Refund in 2019: Amount
Since 2016, the amount of the standard deduction has not changed and in 2019 it has the same values.
Table 2. The number of children in the family and the envisaged payments for them
Further calculation for the fifth, sixth (etc.) child does not change.
Families with a disabled child of any group are entitled to a refund of taxes paid until the child reaches the age of majority. Only those whose children belong to the first two groups of disability and are trained under the same conditions as ordinary children can count on a further deduction (up to 24 years).
Table 3. Reimbursement amounts for a disabled child
2019 income limit for deduction
For the tax deduction, there is a maximum value of earnings for one reporting period, upon reaching which the tax deduction for children ceases to be provided to the employee. In 2019, this limit is 350,000 rubles (before 2016, it was 70,000 rubles less). This means that if an employee’s salary reaches this value from the beginning of the reporting period in any month, then he loses the right to a tax deduction until the next reporting period. They do not include income of tax residents received in the form of dividends with equity participation.
Double deduction: the possibility of obtaining
Law No. 117 draws attention to the possibility of obtaining a double deduction.
Calculation of a tax deduction using examples
Example 1: One child living with two parents
The monthly income, excluding taxation, is 30,000 rubles for the father and 25,000 rubles for the mother. Each of them applied for the standard tax deduction. Without deduction, their final income will be:
- 30000 * 13% = 3900 (tax), therefore, 30000-3900 = 26100 rubles - father's salary
- 25000 * 13% = 3250 (tax), therefore, 25000-3250 = 21750 rubles - mother's salary.
When using the standard deduction:
- 30000-1400 = 28600 is the amount that will be taxed, i.e. 28600 * 13% = 3718, as a result 30000-3718 = 26828 rubles - father's salary.
- 25000-1400 = 23600, so 23600*13% = 3068, and 25000-3068 = 21932 is the mother's salary.
Example 2. Two children living with one parent (legal representative)
If two children are raised, for example, by a widowed mother, then she will receive a double refund. Let's say the mother's salary is 40,000 rubles. Without deducting her salary, it will be: 40000 * 13% \u003d 5200, i.e. 40000-5200 = 34800 rubles.
Taking into account the benefits, the income will change as follows: 40000-1400-1400 = 37200, but since the deduction doubles, we will once again deduct the due amounts from this amount: 37200-2800 = 34400, and tax will be levied on this amount: 34400 * 13% = 4472, the salary will eventually be 40000-4472 = 35528 rubles.
Example 3. Two parents raising 3 children.
Both spouses work and officially receive 50,000 rubles each, while each of them decided to exercise his right to a deduction.
If the return were not applied, then their income would be: 50000 * 13% = 6500 and 50000-6500 = 43500 rubles. Taking into account the tax deduction, we determine the required salary: 50000-1400-1400-3000 \u003d 44200, which means that the tax will be 44200 * 13% \u003d 5746 rubles, and the salary 50000-5746 \u003d 44254 rubles for each.
If the father refuses the tax deduction in favor of the mother, his salary will be 43500, while she has: 50000-(1400+1400+3000)-(1400+1400+3000)=38400, which means 38400*13% = 4992 and 50000-4992 = 45008 rubles - salary of a parent with many children using a double tax deduction for children.
Example 4. A foster child with a disability and a natural child in a complete family
If only the father works and receives 30,000 rubles, while the mother is unemployed, then he will not be able to use the double deduction. To calculate the salary, it is taken into account that the child is disabled in the status of a foster child.
The salary of the father will then be: 30000-1400-12000=16600, i.e. 16600*13%=2158, and 30000-2158=27842 - salary of the adopter.
If the mother starts working officially, but decides not to use the deduction in favor of her husband, then his salary will be: 30000-(1400+12000)-(1400+12000)=3200, tax 3200*13% = 416, which means 30000- 416 = 29584 rubles salary of a foster parent who uses a double deduction and has two children, one of whom is disabled.
Example 5: One caregiver raising a child with a disability
With a guardian's salary of 30,000 rubles, excluding deduction, with taxation it will be 26,100 rubles. Since the disabled person is under guardianship in an incomplete family, when calculating the salary of an employee, the established amount of the refund is doubled: .
Hello! I have a salary of 15,000 rubles. I have two minor children. How much should I receive in my arms, including all taxes?
Lawyers Answers (3)
From January 1, 2012, the deduction for the 1st and 2nd child is 1,400 rubles each. Accordingly, if you have two minor children, the deduction is 2800 rubles. The taxable base for a salary of 15,000 rubles is 12,200 rubles. Personal income tax 1586 rubles, total payable - 13414 rubles.
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Hello Ekaterina! After withholding 13% personal income tax, you should receive 13,414 rubles. Calculation: 15 000 r - 1400 (for 1 child) - 1400 (for 2 children) = 12 200 r.
12 200 rubles - this amount is subject to income tax
1,200 * 13% = 1,586 rubles.
15,000 rubles - 1,586 rubles. = 13,414 rubles.
But in accounting, personal income tax is charged a little differently (taking into account the withheld payments). So the amount of personal income tax will be slightly different.
Hello again!
I will make additions, because did not specify your marital status.
“The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.
On this basis, if you are the only parent, then the deduction will be 5,600 rubles, and the amount in hand will be 13,778 rubles.
Income tax how many percent
If I have a dependent child who is not an adult, what percentage of income tax is calculated from the place of work, tell me, huh? What if there are two children?
Hello Oksana. Regarding how many percent of income tax (personal income tax) in the presence of minor children, the tax rate of 13% does not change. But there are standard deductions provided for in Art. 218 of the Tax Code of the Russian Federation (TC RF), which reduce the taxable base for personal income tax, and therefore reduce the amount of tax.
So, according to par. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, in the following amounts:
1,000 rubles - for the first child;
1,000 rubles - for the second child;
1,400 rubles - for the first child;
The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian.
The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage. The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse (wife) of a foster parent on the basis of their written applications and documents confirming the right to this tax deduction.
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Income tax from individuals with a child in 2017-2018
Hello, my salary is 9.000 rubles.
Please tell me what is my income tax if there is a dependent minor child of 15 years old? What is the child tax?
Good afternoon, Galina!
Your income tax for children will be: (9,000 - 1,400) * 13% = 988 rubles
That is, the amount of 988 rubles will be withheld from you every month.
Sincerely.
Rules of law:
Art. 218, "Tax Code of the Russian Federation (Part Two)" dated 08/05/2000 N 117-FZ (as amended on 03/30/2012)
4) tax deduction for each month of the tax period is distributed on the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, in the following amounts:
3,000 rubles - for the third and each subsequent child;
3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II;
1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a student, full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled child I or II groups.
The tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.
The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.
The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse (wife) of a foster parent on the basis of their written applications and documents confirming the right to this tax deduction.
At the same time, individuals with a child (children) who are (are) outside the Russian Federation are granted a tax deduction on the basis of documents certified by the competent authorities of the state in which the child (children) lives (live).
A double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) from receiving a tax deduction.
The tax deduction is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided) by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.
Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subparagraph shall not apply.
The reduction of the tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of that year, in which the child (children) has reached (have reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be raised in a family has expired, or the death of the child (children) has expired. The tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave, issued in the prescribed manner during the period of study.
(clause 4 as amended by the Federal Law of November 21, 2011 N 330-FZ)
Article 224. Tax rates
1. The tax rate is set at 13 percent, unless otherwise provided by this article.
(Article 224, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 03/30/2012))
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I work part-time, the salary is minimal, what is the amount of income tax and other deductions?
I work part time, minimum wage. What is the amount of income tax and should there still be mandatory contributions?
Lawyers Answers (1)
Payroll income tax or personal income tax is the main direct tax. It is deducted from the salary of employees and is subject to transfer to
In some cases, to reduce personal income tax, you can use the standard, social and property deductions provided for by the legislation of the Russian Federation.
Standard deductions are provided to the following categories of citizens:
parents (adoptive parents or guardians) who have minor children as dependents;
parents who have dependent students under the age of 24.
The amount of the benefit is 1,400 rubles(for each first and second child). If there are three or more children in the family, then a deduction of 3,000 rubles is provided for the third and each subsequent child. You can use the standard deduction only at the main place of employment. Both parents are eligible for this deduction.
Another withdrawal option- the deduction can be provided in double the amount at the place of work of one of the parents, if the other parent has submitted a statement about the non-receipt of the deduction at their place of work.
For guardians, trustees and their spouses raising a disabled child under the age of 18, or a disabled child of groups 1-2 studying full-time at an educational institution under the age of 24, the amount of the deduction for such a child is 6,000 rubles.
For parents and adoptive parents of a disabled child until they reach the age of 18, or if such a child is a disabled person of groups 1, 2 and is studying full-time, then until they reach 24 years old, the amount of the deduction is 12,000 rubles.
The personal income tax deduction is provided to the employee from the beginning of the calendar year, even if the application was submitted later.
If during the year the employee did not use the right to deduct, he can receive a monetary refund from the IFTS by submitting to the IFTS an income declaration and certificates confirming the right of deduction.
A standard deduction is provided if the income is less than 20,000 rubles.
The property deduction can only be used once (for example, when paying interest on a mortgage).
Income tax on the minimum wage is calculated in the same way as on other types of employee income. The employee is entitled to use his tax deductions. When a taxpayer is entitled to several types of standard tax deductions, then he can use only one.
I hope the information will be useful for you.
Best regards, Arina
Tax deduction for children in 2018: amount, documents, what has changed | The procedure for the return of personal income tax, if there is a child
The article contains comprehensive information about what a tax deduction for children is in 2018: an application form, how much a deduction is for a child, a deduction limit, deduction codes for a child, a double deduction in favor of one of the parents who is entitled to this type of standard tax deductions, how to take advantage of tax credits for children.
Tax deduction for children: what is it and who is eligible for the deduction in 2018
The procedure and amounts for granting a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. You can read more about what tax deductions are in the corresponding article. In relation to deductions for a child, this is the amount from which 13% of income tax (PIT) is not withheld.
Each of the parents, including adoptive parents, as well as guardians and trustees, has a tax deduction for children in 2018.
Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.
The 2018 standard child tax credit is for each child:
The right to a refund is lost in the following cases:
Amounts and deduction codes for children in 2018
The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.
In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.
Let's look at an example:
In January 2018, Ivanova's salary was 38 thousand rubles. In the presence of two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.
Thus, it was possible to save 364 rubles.
Required Documents to Claim Child Tax Credit
Usually, the employer independently submits the necessary data to the tax service for issuing a deduction for the employee's children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2018, you must provide the employer with the following documents:
Important! If the applicant works officially in several places, then the benefit is provided only with one employer.
In 2018, you cannot file a tax return. The child deduction is now made exclusively by the employer.
Providing a double deduction per child
The deduction for a child can be provided in double the amount to a single mother or one of the parents (adoptive parents) of their choice.
In the second option, a statement of refusal by one of the parents is required. The following parents will not be able to waive benefits in favor of the other parent:
On a note! A prerequisite is the availability of income subject to personal income tax, the parent transferring the right to deduction.
Since the beginning of 2013, the employer must provide a certificate of income in the form of 2-NDFL on a monthly basis if you receive a double deduction. Therefore, to obtain a double deduction, the list of documents is supplemented:
Important! The limit of 350 thousand with a double deduction is not doubled.
FAQ on applying for a standard tax deduction for children in 2018:
The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also those in guardianship or care, adopted children, stepdaughters and stepchildren.
Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before the tax deduction is applied).
If the parents are divorced or in a civil marriage
If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. For example, it could be:
Double child allowance for single parent
The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the parents of the child is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:
Features and changes (2018)
The tax deduction for a disabled child in 2018 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child deduction, depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.
Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).
Another innovation was that now you can only apply for the deduction to the employer. Neither the tax nor the social services accept the population on this issue.
It is important to recall the following nuances.
- The last 12 months are taken for calculation, but if the employee did not find a job at the beginning of the year, then his taxable income from the previous place of work is taken into account.
- If the tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
- With an internal combination, the total income for all positions is considered, with an external one - only income for the main place of work.
- If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
- a tenfold increase in the maximum tax deduction by 10 times for large families;
- with a salary of less than 30 thousand rubles. – full exemption from personal income tax
The government has several innovations in the future, but whether they will be implemented is still unknown:
The amount of the tax deduction for children in 2018 can range from 1400 to 15 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issues are still in limbo at the time of writing.
