We will tell you what deductions are put on working parents, how to get them and how much you can count on.
The deduction for children belongs to the standard and is one of the most minor in size, but still allows you to save part of legally earned money, which go to the payment of NDFL. Moneyman told what rules for "children's" deduction.
Conditions for the provision of deduction
Family Svetlana, together with his spouse, raises three children: a 14-year-old schoolboy Mikhail, a 19-year-old student Anna, who studies at the full-time department, and the 21-year-old Sergey - a student of a full-time compartment of the Master. Employer Svetlana holds 13% NDFL from its salary, which is no tax 40,000 rubles. per month. Family knows that she is relying for children, and wants to figure out what size they are due.
In which case you can get a deduction
The deductions for children refer to the category of standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are represented monthly. Parents, adoptive parents, guardians, trustees and adoptive parents on the provision or care of which are among and more children are entitled to receive them.
The deduction is appointed if the age of the child is less than 18 years old or if it is a full-time student learning. At the same time, the deduction relies for those months when students had an academic leave.
Svetlana may claim to be deducted for each child, as Mikhail under 18 years old, and Anna and Sergey are studying at the day office and them less than 24 years.
Size of deduction
The following deduction sizes are installed:
1 400 rubles. - on the 1st child;
1 400 rubles. - on the 2nd child;
3 000 rubles. - on the 3rd and subsequent children.
Also for every child disabled Until 18 years old or student-disabled I or II group of day form training by age until 24 years provided deduction in size:
12 000 rubles. - for parents and adoptive parents;
6 000 rub. - For guardians, trustees and adoptive parents.
Family Svetlana Three children:
The first child is Sergey (21 years old), for which the deduction of 1,400 rubles is relying;
The second child is Anna (19 years old), for which the deduction of 1,400 rubles is relying;
The third child is Mikhail (14 years old), for which the deduction of 3,000 rubles is relying.
In sum of the monthly deduction for it will be 5,800 rubles. (1 400 rubles. + 1 400 rubles. + 3,000 rubles.). With its accounting, the taxable base of Svetlana (that is, the amount of wages with which the tax of 13% will be calculated) will be equal to 34,200 rubles. ( 40 000 rubles. - 5,800 rubles.), and in the budget for it, the employer will list a tax in the amount of 4,446 rubles. ( 34 200 rubles. × 13%). As a result, the family will get 35 554 rubles. (40 000 rubles. - 4 446 rubles.).
Without deductions, the taxable base is 40,000 rubles. , and the budget pays 5,200 rubles. (40 000 rub. × 13%). In this case, the amount of the hands that Svetlana receives is equal to 34 800 rub. (40 000 rub. - 5 200 rubles).
Tax deductions allow Svetlana to save 754 rub. (35 554 rub. - 34 800 rubles.) per month.
Restriction on income
The deduction is given until the taxpayer's total income from the beginning of the year will reach 350 000 rub. In a month, when the taxable income, calculated by the growing result, adopted the value of more than the limit set, the deduction ceases to be provided. And then, by the end of the year, a citizen will not be right to use it, but next year this right is activated again.
Suppose that since January 2016, the family receives "children's" deductions. Since its monthly income is 40,000 rubles, then they will be provided to it only until August, because in September its total income will be 360 \u200b\u200bthousand rubles, which is more than the established limit. It turns out that for the year due to the deductions of Svetlana will save 6 032 rub. (8 months × 754 rub.).
Children associated with
The deduction is provided by the end of the year and stops from January next year, if:
The child died;
the child turned 18, and he did not become pupils of full-time;
A child who is in full-time learning has been 24 years old;
Treaty on the transfer of a child to education in the family will terminate.
For example, the sole of a citizen in April 2016 turned 18 years old. The offspring decided not to spend time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive deduction in the amount of 1,400 rubles, even the son has already reached 18 years of age. The right to deduct a citizen will lose from January 2017.
Double size deduction
The deduction is relieved to each parent, even if they are divorced, so spouses can agree on the assignment of both amounts one of them. For this, one parent should write a refusal of deduction in favor of the second, which will then receive a deduction in a double size.
The family and her husband were advised and decided that both deductions were better than getting Svetlana, after which the husband wrote a refusal. Now the taxpayer monthly counts deduction in the amount of 11 600 rub. (5,800 rubles. × 2.). In the new situation, NDFL is charged at 28,400 rubles. ( 40 000 rubles. - 11 600 rubles.), and amounts to 3,692 rubles. With double deductions on the hands of the family will get 36 308 rub. (40 000 rubles. - 3 692 rubles.) .
Two-time deduction The state also provides the only native or adoptive parent, adoptive carrier, a trustee or guardian. However, after the marriage of such taxpayers, they will be provided with an ordinary "single" deduction.
How to get deduction for children
Svetlana Family calculated its deduction size, but to get it, she should refer to the employer.
For this, the following documents will be required:
Application for the provision of deduction;
Certificate of the birth of each of the children;
Help from the educational institution that the child is trained in full-time. It will be useful when deduction is made on a child over 18 years old;
2-NDFL form from the previous job, if this year has occurred a workplace change.
Further, all the necessary actions employer will perform independently, and, since the month, when documents were received, Svetlana will accrue personal income tax on income, reduced to the amount of deductions. Note that the application can be submitted in the same month when the newborn was born.
If during the tax period, the deductions were not fully received or did not seem at all, the taxpayer can return the unnecessarily paid NDFL, contacting the tax inspectorate after the current tax period.
Here a package of documents will be useful:
Declaration in form 3-NDFL;
Help 2-NDFL;
birth certificates;
certificates from educational institutions;
statements for the provision of standard deduction;
Applications for refund of overlaid tax paid.
You can send them by mail or personally to submit to the tax authority, which will check (it can take up to 3 months) and will submit a verdict on the provision of deduction. Then, within 10 days about the decision, the taxpayer is notified. If the application for the return of the tax is submitted immediately, it will be accepted automatically, and for up to 30 days, money will be transferred to the account specified in it.
Officially employed parents can take advantage of children. This will lead to a 13% income tax (NDFL) not with full salary, but only from its part after the determination of the established amount. Thus, the earnings received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs in their activities can count on tax deduction for children if they work according to the total taxation system (Osn) and, therefore, pay NFFL. When using a simplified system (USN), a single tax on imputed income (UCND) and others who do not imply personal NDFLs, the tax deduction is not relying.
Photo Pixabay.com.
Tax deduction for children - This is a type of financial assistance provided by the state to increase the income of families in which there are minor children. As noted above, children's deductions are divided into two types:
Standard tax deduction At the children can take advantage of the deduction Ndfl:
- parents, adoptive parents, their spouses;
- guardians and trustees;
- adoptive parents.
Both parents or legitimate representatives of children have the right to receive deduction at any official employment site (as well as in the tax service), at the same time the recipient has the right to choose where it is more convenient to do this:
- on the main work;
- at work on part-time.
If children live abroadTheir parents and legal representatives have the right to a tax deduction, which is provided on the basis of documents certified by the country's government agencies where children live.
Attention
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Tax deductions for children in 2020
Part of the salary of the parent, equal to the standard deduction, will not be taxed at 13% to the one month in which total income taxpayer from the beginning of the year will reach 350000 rubles.
When calculating the size of the benefits taken into account
- priority appearance Children in the family (when calculating, adults are also taken into account, and the deceased children);
- availability or absence in children disability.
Size social tax deduction for children's training make up 50,000 rubles per year For each of them. This is the maximum amount of learning spent from which you can return 13%. This will be 6500 rubles per year (50 000 × 13% \u003d 6500).
When paying treatment or purchase of medicines appointed by the doctor, from the list approved by the Decree of the Government of the Russian Federation No. 201 dated 19.03.2001, the general deduction is relying 120000 rubles per year. So you can return for a year 15600 rubles (120000 × 13% \u003d 15600). In this amount no deductions are included For expensive treatment and teaching of children (at the same time, the payment of study by brother or sister is included in those mentioned 120 thousand).
Attention
If treatment refers to expensive, there is no formal limit. However, the return amount will always be limited by the framework of the paid NDFL For that year, in which training or treatment was paid. It will not be possible to "return" more than was transferred to the state in the form of tax.
Standard tax deduction
According to paragraph 4 of Part 1 of Art. 218 of the Tax Code (NK) of the Russian Federation by the State of Standard Children's deductions in the following sizes:
- by 1400 rubles on the first and second child;
- 3000 rubles - on the third and each of subsequent children.
Standard tax deduction can be issued at workAnd he will be provided monthly before reaching the child of the age of majority (either up to 24 years old with full-time learning). At the same time, a new statement and confirming documents no need to serve every year!
However, if for the previous periods deduction was not taken into account, then the employee may turn to the tax authority At the end of the year and return the unnecessary paid NDFL (maximum - for 3 last 3 years).
Example. The official salary of Markova D. is 30000 rubles per month, he is married and raises the daughter of seven years. Before registration of the tax deduction D. received "on the hands" 30000 - 13% \u003d 26100 rub.
After registration of the tax deduction, part of earnings in the amount of 1400 rubles will not be taxed, i.e. 13% will be held only from 28600 rubles. In this case, the final salary of Markova D., which provided documents for registration of the tax deduction, will increase by 182 rubles per month, since it will get "clean":
(28600 — 13%) + 1400 = 26282 rub.
The only parent has the right to double standard deduction. It is important to understand that the termination of marriage does not mean the absence of another parentSo, each of them can reduce the tax burden, but in the usual size.
Also, the employee is provided double tax deduction for each of the children if the second parent or guardian officially refused to issue Benefit in its place of employment.
When marriage Double deduction previously a single parent is replaced by usual, but in this case the standard tax break is relying and the spouse. Moreover, children from previous marriages will be taken into account for each spouse.
Example. If Demidov K., who is the father of a ten-year-old daughter, married Kudryashova V., having a son of three years, and they were born twins, it is believed that each of the spouses now four children.
The salary of Demidov K. is 40,000 rubles (before tax), "in the hands" is issued to it 34800 rubles, and after registration of the benefits "Clean" income will increase by 1144 rubles:
40000 — 13% = 34800 rub. - the initial salary of Demidov;
40000 - 1400 - 1400 - 3000 - 3000 \u003d 31200 rubles. - It is taxed, and accordingly 8800 rubles - not subject.
After granting documents to reduce the NDFL, the Demidov salary will be:
8800 + (31200 — 13 %) = 35944 rub.
So much will receive Demides every month from January to August. In September, the total income of Demidov from the beginning of the year will exceed 350,000 rubles, and therefore the provision of deduction will be suspended until next year.
Tax deduction for a disabled child
Families in which there are children with disabilities initially need financial support States are more than others. Therefore, the parent, adopter or another person, in the care of which is a disabled child, is provided increased benefits To reduce the tax burden.
The size of the deduction laid on children with disabilities in 2020 is:
- 12000 p. - Given parent (adopter) For each child under 18, if he has disability, or for each of the children under 24, if he is disabled I-th or II group and receives education for full-time learning (students, graduate students, interns, orders);
- 6000 R.. - Given guardian, trustee, receiving parent For each disabled child under 18 years old (either up to 24 years, if a disabled child is in full-time).
In addition to tax benefits, relying in connection with the disability of children, such families have the right and the standard children's deduction in accordance with the order of birth: in this case, they summable.
Example. Lonely mother Petrova V. receives an official salary of 50,000 rubles per month and brings up an eight-year-old son-disabled. On the fact of the presentation of the necessary documents in the accounting department, it will be provided with a double tax deduction on both grounds.
50000 — 13% = 43500 rub. - "Clean" salary before providing deduction;
12000 × 2 + 1400 × 2 \u003d 26800 rub. - This part of the salary will not be taxed;
26800 + (23200 — 13%) = 46984 rub. - Salary "On Hands" Petrova V. After registration of children's deduction (will be more by 3484 rubles).
The increased amount will be issued from January to July. In August, the annual income of Petrova will exceed 350,000 rubles, therefore, before the beginning of the next year there will be no benefit.
Social tax deductions for children
Social children's deductions are provided regardless of standardBut in total may not exceed the paid annual NDFL payer. According to Art. 219 NK These benefits are provided to the parent (or other legal representative) if they were paid:
- teaching children in an institution that has a license to carry out educational activities;
- treatment of children or the acquisition of medicines for them appointed by a doctor (subject to payment from family's own funds);
- contributions to non-state pension funds for children;
- voluntary retirement insurance of disabled children;
- voluntary insurance of children's life.
Social deduction (Unlike standard), both parents cannot use both parents at the same time: it can be obtained either one of them completely or both in parts. If there treaty of payment Treating or learning children, the return receives one who is a payer.
Attention
When paying training brothers and sisters The right to receive social tax deductions have working siblings and sisters, it does not matter, both parents have common or only one. It is important that the use of this type of deduction is possible provided that family products are spent Without attracting charitable foundations or maternal capital.
Tax deduction
Children's tax deduction is provided:
- parent or adopterwho paid the training of children under the age of 24 for full-time;
- guardian or legal representativewho paid full-time learning to be sealed no over 18 years;
- former guardian After removing the guardianship or guardianship, the age of the ward until 24 years (with full-time learning).
By providing the necessary documents to the tax, you can return a part of the amount for payment:
- kindergarten (you can return the tax for those services, in the receipts for which it is indicated that this is precisely paid educational services, and not a parental fee for kindergarten);
- schools;
- educational courses or additional education (this may be, for example, paid circles and sports sections);
- secondary special education;
- higher education (obtaining a scientific degree).
The institution where children were trained must have a license For the implementation of educational activities, otherwise the paid NDFL will not return.
Example. Mikhalev K. receives a salary of 55,000 rubles. per month. Annual NDFL Mikhalev is 85800 rubles. (7150 × 12, where 7150 is 13% of 55,000). It pays 80,000 rubles every year. For studies of the Son in the university. The maximum limit per year to return the amount for children's training is 50000 rubles., Therefore, 6500 rub. Mikhalev will return.
Return tax for treatment
Tax deduction is provided when paying for children's treatment in cases:
- expenditures on paid treatment children (wards);
- acquisitions for children medicationswho appointed the doctor;
- embed insurance premiums For children with voluntary health insurance.
As noted earlier, established by the Law of the annual limit on the total amount of social deductions does not include Expenses for expensive treatment. To find out whether the treatment is expensive, you can from the approved list or by code from the certificate of payment of medical services to provide a tax:
- the code "1" - treatment is not included in the specified list;
- the code "2" - refers to expensive species.
To return part (or the full amount) costs for expensive treatment of children, it is necessary perform all the following items:
- materials purchased for expensive treatment children from the above list were acquired for their own taxpayer;
- in a medical institution not available necessary drugs or consumables, and at the same time in the contract for the provision of medical services it is indicated that they are bought by the patient;
- there is help on the need to use these materials or medicines during expensive treatment (issued by a medical organization);
- available certificate of payment for medical services with code "2" (issued by a medical institution, is provided to the tax authority).
Attention
Providing a declaration to the tax authority In order to obtain social deductions, it is possible at the end of the year, and to the employer You can contact the appropriate statement at any time (but only on the implementation of the aforementioned costs).
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The article contains comprehensive information about what tax deduction for children in 2020: application form, what is the amount of deduction for a child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who have the right to this species Standard tax deductions How to use tax breaks for children.
Tax deduction for children: what it is and who has the right to deduct in 2020
The procedure and amount of the provision of tax deductions for children are governed by Article 218 of the Tax Code of the Russian Federation. Detailed information on what is, you can read in the relevant article. With regard to the deductions for a child - this is the amount that is no 13% of income tax (NFFL).
Important! If the spouses have a child from previous marriages, then the common kid will be considered the third.
Standard tax deduction for children in 2020 is made for each child:
- under the age of 18;
- for each student full-time education, graduate student, the ordinator, a student, a cadet under the age of 24 (the amount of the return - no more than 12,000 rubles).
The right to refund is lost in the following cases:
- majority (or the end of the educational institution after the age of 24);
- official marriage of a child;
- his death.
Amounts and codes of deductions for children in 2020
The deduction for children is valid until the month in which the taxpayer's income calculated by the increasing result from the beginning of the tax period (New Year) exceeded 350,000 rubles.
- On the first child (code 114) is 1,400 rubles;
- On the second child (code 115) - 1,400 rubles;
- On the third child (code 116) and subsequent - 3,000 rubles;
- For a disabled child in 2020 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note the specified amounts in rubles - this is not the amount you can return, but the amount with which 13% of the tax is not retained. For example, if a citizen of the Russian Federation has three children up to 18 years, the amount of benefits for it will be (1,400 + 1,400 + 3,000) * 0.13 \u003d 754 p. monthly.
In the same amount at the same time, it has the right to receive the deduction of the second parent (guardian), if it has income taxable.
Let's look at the example:
In January 2020, Ivanova's salary amounted to 35 thousand rubles. If there are two healthy juvenile children, it has the right to deduct 2.8 thousand rubles. (1.4 thousand rubles. - for each child).
From January salary Ivanova will keep 13% of NDFL 4186 rubles. It is calculated according to the following formula: 35000 (salary) minus 2800 (tax deduction) * 13%.
If Ivanov had no children, then 13% would hold with full salary: 35000 * 13% \u003d 4550 rubles.
Thus, it was possible to save 364 rubles.
Necessary documents for receiving tax deductions for children
Usually, the employer independently submits the necessary data into the tax service to decorate the employee's children. In this case, the tax will not be held with the tax, but in order to receive a tax deduction for children in 2020, it is necessary to provide the following documents to the employer:
Important! If the applicant is officially operating in several places, then the benefits are provided with only one employer.
FAQ on the design of a standard tax deduction for children in 2020:
The employer has the right to give a deduction for a child since the beginning of the year, regardless of the month, in which the application has been submitted to obtain it and all the necessary documents are collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those on which tax deductions do not provide. This applies not only to native children, but also in care or in care, adopted, stepdaughter and steppes.
Important! When calculating the average per capita income on each family member, for example, to obtain a firstborn benefit, revenues are taken into account entirely (before applying the tax deduction).
If parents are divorced or consistent with civil marriage
If the marriage is not concluded between the parents of the child, then the second parent is deducted to be made possible when providing a document confirming the child's favor to provide a taxpayer. For example, it may be:
- certificate of registration of the child at the place of residence of this parent;
- notarious agreement of parents on the payment of alimony;
- a copy of the court decision, in which there is an explanation with whom the child lives.
Deduction on a child in double size the only parent
The legislation does not define the concept of "the only parent", however, as the Ministry of Finance notes, the parent is not the only one in the event that marriage is not registered between the parents of the child. The lack of a second parent in a child can be confirmed by one of the following documents:
- born born in which one parent is specified;
- certificate of the registry office that the second parent is inscribed in bonding from the words of the mother (form 25);
- certificate of death of the second parent;
- the decision of the court on the recognition of the second parent of missing.
Nuances calculus and design
The tax deduction for a disabled child in 2020 is summed up. This means that parents will be able to get a standard deduction for disability (from 6 to 12,000 rubles) Plus children's deduction depending on how the kid with disabilities with disabilities appeared in the family - the first, second, third or subsequent. Thus, the size of the deduction increases in the amount of 1.4 to 3 thousand rubles.
Important! If a child has 1 or 2, a group of disability, then parents receive benefits can until the son or daughter becomes 24 years old (with 3 groups - up to 18 years).
It is drawn up from the employer directly from the employer. But in case of failure to submit a deduction by an employer or providing it in a smaller, the amount of the amount, the taxpayer has the right to apply to the tax authority for registration (recalculation) of payments.
It is important to remind about the following nuances.
- For the calculation, the last 12 months is taken, but if the employee has not been employed at the beginning of the year, then its taxable personal income income from the previous place of work is taken into account.
- If the tax received was partially held with the received payment, then only the part was taken with which tax deductions were made. So, when issuing a matwork in the amount of 10 thousand rubles., Only 6 thousand is subject to personal income tax, therefore it should be taken to calculate not ten, but six thousand.
- With internal combination, cumulative income in all positions is considered, with external - only income at the main place of work.
- If the income exceeded the permissible limit of 350 thousand, it is an excellent reason to refuse another parent.
In the prospects of the government, several innovations, but whether they will be implemented, while it is unknown:
- a tenfold increase in the maximum amount of tax deduction 10 times for large families;
- when salary less than 30 thousand rubles. - full exemption from NDFL
The amount of tax deductions for children in 2020 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order appearance in the family. And although about 2 years ago, the deputies wanted to consider additional benefits on the standard return of the tax for large families and poor families, the question is still in suspended.
If the person who is a payer of the tax on the income of individuals, there are children, then he is supposed to be a tax break in the form of deduction for children. Amounts that are not included in the taxable base are fixed and do not change depending on the size of the income received. Tax legislation establishes the following amounts for deduction for children in 2016: At the first and second child, deductions are provided in the amount of 1,400 rubles for each; The third and subsequent children will be deducted in the amount of 3,000 rubles for each child. Keep in mind that these amounts are taken away from the total income, and not deduct from the tax payable. Below, for clarity, an example of calculating the income tax on the income of individuals, taking into account deductions for children.
The most common practice is when the employer independently submits documents to the tax service. From the employee only you need to provide the employer documents. The package includes an application for a tax deduction for children in 2016, in case the employee worked elsewhere, it will be necessary to provide a 2-NDFL certificate from the previous job, as well as attach copies of the birth certificate for each child. In case the employer did not make a deduction, it can be obtained in the tax. Then, in addition to the above documents, it will be necessary to attach a Tax Declaration of 3-NDFL.
The tax on the child receive both parents until the age of majority achieve. In case the child is studying, the tax deduction can be obtained from 18 to 24 years.
In the event that one of the parents issued a refusal, then the second parent has the right to get a tax deduction in a double. However, there is a necessarily: the second parent must have an income that NDFL is subject. An employer will need to provide a 2-NDFL certificate for the revenue of the refused parent monthly.
In the event of the death of one of the parents or recognition of his missing, the second parent also has the right to get a deduction for a child.
The deduction is provided on the amount of income that do not exceed 280,000 rubles per year. The amount is calculated by the increasing result from the beginning of the year and in a month, in which this amount will exceed 280,000, the deduction is not provided.
Employee Kolosok LLC Mamukhin O. O. Receives wages in the amount of 20,000 rubles. The employee has two children aged 21 and 14 years old. The first child is studying at the university.
Tax deduction will be:
For the first child - 1400 rubles per month (the child is being trained in the university and age does not exceed 24 years)
For the second - 1400 rubles per month.
Total - 2800 rubles per month.
During the year, the amount of deduction will be 33,600 rubles. The total amount of income does not exceed 280,000 rubles, therefore, it can be reduced to the entire amount of deduction. The tax base at a rate of 13% will be 246,400 rubles. The amount of NDFL for the year 32,032 rubles.
When calculating the NDFL, the worker's income can be subject to standard tax deductions. In this article, our specialists explain: to whom it is necessary to provide tax deductions for the standard species on children, in what order it should be done.
21.03.2016For whom are the standard identity deductions for ndfl for children?
The standard type of deductions for children's personal income tax in the current year is designed for workers who provide their babies - NK, article number 218, paragraph 1, subparagraph 4:
- For parents.
- For spouses of these parents.
- For adoptive parents.
- For guardians / trustees.
Standard deduction for children and their size
Tax deductions for standard-type children are provided by the worker monthly in the sizes established at the legislative level:
- the first child is 1 thousand 400 rubles;
- the second child is 1 thousand 400 rubles;
- third child and follow-up - 3 thousand rubles.
If the worker is a parent / adopter of a disabled child, then the magnitude of this deduction will be 12 thousand rubles - NK, article number 218, paragraph 1, subparagraph 4, paragraph 11. Workers' guardians, as well as trustees, and adoptive parents, which contain a child Disabled, will deduct 6 thousand rubles.
What order are standard deductions for children?
To provide standard deductions for children working, which contain kids, in 2016 there are general rules:
1. While children will not be eighteen years old.
2. For children who are students of full-time learning (that is, it is trained in graduate school, ordinature, etc.), the age period of payments has been extended to 24 years old - NK, article No. 218, paragraph 1, subparagraph 4.
3. This right is lost by workers in the following cases:
- at the income during the year over 350 thousand rubles (since exceeding);
- with the fact of the child's death in the current year (termination occurs since the beginning of the next year);
- when an eighteen-year-old child is reached (termination occurs since the beginning of the next year);
- upon completion of the child's learning or reaching the age of 24 years (Consider the last item of the rules on the example: a worker contains two children, the first of which is recognized as a disabled person; the defaults of the standard view will be the following dimensions: at the first - 12 thousand rubles, on the second - 1 thousand 400 rubles) .
4. The worker should also be a tax resident of our state (it means to live on its territory more than 183 days a year).
5. Revenues of this worker should be subject to NDFL in the interest rate in the amount of 13%.
6. In the presence of working hours of labor activities, the standard deduction is provided only at one of them.
Standard deduction can be provided by the work on children's personal income tax only when submitting a relevant application and packet of papers confirming the rights to this deduction. In this case, the employer has no right to refuse to provide this deduction to such a worker.
Examples of specific situations
1. On three children.
The working firm is on the content of three children: the first older than 24 years old, the second and the third has not yet reached the age of majority. Consider in which the amount of this worker should be provided with the deduction of a standard form on PPFL in 2016. On the first child, the worker has already lost the right to deduct due to its age - NK, article number 218, paragraph 1, subparagraph 4, paragraph 12. But there are also two more children for which deductions are laid - NK, Article No. 218, paragraph 4 , paragraphs 9-10. According to the named document: the size of the determined deductions will be 1 thousand 400 rubles and 3 thousand rubles (on the third child, the amount will be greater, since the order of children is still taken into account - letters No. 03-04-05 / 8-1124 (from 12/29/2011) and No. 03-04-06 / 8-361 (dated 08.12.2011) of the Ministry of Finance of Our State). To confirm the status of a large family, the worker provides a copy of the birth certificates of all children without exception and regardless of age, only in this case, he will give standard deductions for personal income tax. These documents are needed to determine the following facts:
- priority of children;
- their age; the values \u200b\u200bof each tax deduction separately for each child with
- accounting for individual information.
Specific example: Manager Petrova G. N. has three children and leads its work on LLC Dawn. The salary of Galina Nikolaevna is 35 thousand rubles. Her older son is 18 years old, he does not study, it means that the employee will not receive a standard deduction. The second child is 14 years old, and the third - 12 years. Therefore, the size of the deductions will be 1 thousand 400 rubles and 3 thousand rubles, respectively, the order of birth. In 2016, they are provided until November (inclusive). And in December, Petrov will not be able to realize the right to receive standard deductions, because from this month its income will be higher than 350 thousand rubles from the beginning of the year (according to the increasing result). Calculations will be such:
- tax base for personal income tax: 30000x12 - (1400 + 3000) x11 \u003d 311 thousand 600 rubles,
- nDFL sum for 2016: 311600x13% \u003d 40 thousand 508 rubles.
2. Loss of the possibility in 2016 to get a standard deduction.
Can the working loss of its right to receive a standard deduction for a child who is a student or students? Yes. If this child is 24 years old, then from this month there will be a similar right. It will also happen when he finishes his studies - since the end of training or next year (deduction will be provided before the completion of the current year, if this is a student, graduate student or the reinforcement, etc.) - NK, Article No. 218, paragraph 1, Subparagraph 4, paragraph 19 or explanations in a letter No. 03-04-05 / 7-617 of the Ministry of Finance dated 12.10.2010.
3. Providing in 2016 a double standard deduction for children.
Standard deduction for children can be in 2016 for the following dual-size workers:
- single parent (native or receiving);
- alone adopter;
- guardian single (trustee single).
With official marriage registration, such a worker is losing the opportunity to implement the right to double deduction. This will result in the next month after registration of marriage - NK, article number 218, paragraph 1, subparagraph 4, paragraph 13.
But if the parents did not make an official marriage, can they be provided on children a double standard deduction? It depends on the data certificate of the birth of these children, namely, who is registered from the parents in the named document. With a literal interpretation of Article No. 218 of the Tax Code, the standard deduction can receive each of the parents who are spelled out in the child's birth certificate. That is, in the absence of a registered officially marriage, each of the parents can get a certain type of NDFL - a letter No. 03-04-06 / 5-93 of the Ministry of Finance dated April 15, 2011. When specifying in the testimony of a child, only one parent who has no marriage registration is laid by a double size of the standard deduction of personal income tax, as a single parent - NK, article No. 218, paragraph 1, subparagraph 4, paragraph 13.
Also, in case of refusal of one of the parents from obtaining a standard deduction to a child at the place of its work, the second is set to deduction of a standard type in a double size, but the refusal must be issued officially in writing - NK, article No. 218, paragraph 1, subparagraph 4, paragraph 16.
4. Accounting of the part-time income in the event of a standard deduction for children.
The company is usually deducted by NDFL with those payments that the working place of the main workshop and internal part-time - NK, Article No. 226, paragraph 2. To make a deduction, need to take into account the incomes of residents of our state in the interest rate in 13% - NK, Article №218, paragraph 1, subparagraph 4, paragraph 17. For a working partner, income from the main workplace should be taken into account and from the combined one. The incomes received from the combination of labor activities takes into account and pays a part-time company that performs the functions of the tax agent, it is also calculated by NDFL - NK, Article No. 226, paragraph 3, paragraph 3. Therefore, with the main place of work, the workflies are provided by standard personal incluses The income that comes from external partnership. But the deduction can be obtained at the discretion of the worker himself - either from the main place of employment, or from the combined work - NK, article number 218, para. 3.
5. Standard deduction for children in the absence of income.
For each month, which is included in the reporting period, it is necessary to provide the working standard deduction on those children whom it contains - NK, article number 218, paragraph 1. That is, it may be for those months when income was absent. The deductions for these months accumulate, and will be carried out in case of income.
When the standard type of incomplete amount is deducted, the worker has the right to receive its residue at the end of the reporting period. But after the presentation of the 3-NDFL Declaration in the local tax service - Letter No. 03-04-06 / 53186 of the Ministry of Finance.
In the absence of revenues received by the workers themselves throughout the reporting period, which should be addressed by 13% of NDFL, the deductions for children are not supposed. Consider on the example: a female worker has the right to standard deduction for children, as it is a regular employee, but was on leave to care for the kid to three years. Optional income is missing. This situation is explained by letter No. 03-04-05 / 8-10 of the Ministry of Finance dated January 13, 2012.
6. Providing a given deduction to the employee itself.
It turns out that Russian legislation may provide standard deductions not only for a child, but also on the worker himself, if he has one of the status:
- chernobylts;
- disabled yield;
- disabled serviceman in injury, contusion, injury as a result of the protection of our state (including the USSR);
- other persons listed in the NK - Article No. 218, paragraph 1, subparagraph 1.
The value of the deduction under consideration in 2016 will be from 500 rubles to 3 thousand rubles.
Also, the right to deduct a standard type of 500 rubles is provided with a worker that falls under the following criteria: Heroes of the USSR and the Russian Federation, children with disabilities, disabled persons 1 and 2 groups, spouses / parents of the deceased serviceman (when protecting Russia and the USSR), other persons entering the list provided in NK - Article No. 218, paragraph 1, subparagraph 2.
But in the case when the worker falls immediately into several categories, according to which a standard deduction is provided, it can get the maximum size of one of them, because they cannot be summed together and apply simultaneously.
Russian tax portal, tax consultant and fees
Answer for Tatiana - Yes, last year is closed. In your case, there is a simple way out, you need to make copies from your documents (which confirm the right to children's deduction) and request a 2-NDF help at work. Further, on the basis of these documents, you fill out a 3-NDFL declaration for 2016 and the tax authority returns overcome incorrect income tax.
