Deduction per employee. Standard tax deductions. Restrictions on granting a standard tax deduction

25.08.2019

Most Russian citizens have the right to receive standard tax deductions for. These benefits are provided for working as a taxpayer, provided by the employer in relation to the income received, including when calculating wages.

What deductions are currently valid for employees, what changes have occurred in 2019, how are benefits provided and issued?

Changes in 2019

There were no changes in the provision of standard deductions for personal income tax in 2019 compared to the previous year.

The amount of benefits has not changed, there is still a right to, subject to a number of conditions. , then additional benefits are provided.

As before, for registration it is necessary to contact the employer with an application and supporting documents. At the place of work, you can get a deduction only for the current year; to return income tax for previous years, you need to contact the Federal Tax Service.

The maximum amount of wages, before which the personal income tax deduction is applied, has not changed in 2019 and is still 350,000 rubles.

Employee Income Tax Credit

The standard deduction is a tax credit that is provided exclusively to working people in relation to their income.

This is a non-taxable amount of income by which you can reduce the accrued wages before tax, thereby reducing the tax burden and the transferred income tax.

Read about the calculation of personal income tax from salaries in.

Not all employees have the right to deduction. The following are three types of benefits that are currently in place. If a taxpayer does not fit into any category, he has the right to preferential taxation, personal income tax will be calculated and withheld from the entire amount of wages.

Based on the provisions of the norms reflected in Art. 218 of the Tax Code of the Russian Federation, the following are considered standard deductions for personal income tax:

1. in the amount of 3000 rubles;
2. in the amount of 500 rubles;
3. for children.

The first two types of benefits are only eligible for a limited circle of employees falling into a specific category that enjoys special social support from the state.

Standard deductions for personal income tax for children are due to all working citizens, subject to a number of conditions.

Who is entitled to 3000 rubles?

• In accordance with clause 1 of clause 1 of article 218 of the Tax Code of the Russian Federation, this amount of the standard tax deduction for income tax is imposed for taxpayers who:
• refer to victims of the Chernobyl accident or due to the elimination of its consequences;
• became disabled, eliminating the consequences of the Chernobyl accident;
• eliminated the consequences of the Chernobyl accident in 1987;
• are (or were) in military service at the time of elimination of the consequences of the Chernobyl disaster;
• completed military service at the Shelter;
• became injured or disabled due to the accident at Mayak;
• tested nuclear bombs in the atmosphere until December 31, 1963;
• tested nuclear bombs underground at the time of emergency situations;
• eliminated the consequences of radiation-type disasters;
• carried out nuclear explosions underground, and collected and buried radioactive substances;
• are invalids of the Second World War;
• became disabled due to participation in military disputes while serving in the armed forces of the USSR and Russia.

Who can apply 500 rubles?

How to register with an employer?

Any deductions have one similar circumstance: almost all of them are made out approximately by the same method. For example, they can be obtained using the following methods:

1. A citizen applies directly to his employer - you can get a standard benefit only for the current year.
2. A citizen applies to the tax authority - for the return of personal income tax in connection with the right to deduction for previous years.

The first method involves contacting the accounting department of the employer's company, this is exactly what all employees do if they want to receive a deduction in the current year.

If the employer, for any reason, did not provide income tax benefits for the entire year, then after a year you can apply for a refund of personal income tax at the Federal Tax Service.

How to write an application at the place of work?

Download a sample application for double child deduction -:

Sample application for a tax deduction for a disabled person in the amount of 500 rubles. -:

What documents are needed?

The application must be accompanied by a set of documentation confirming the existence of the right to such a deduction.

The list of documents for the provision of standard benefits in the calculation of wages may vary significantly. The specific grounds on which the citizen wants to receive a deduction must be taken into account.

For example, if a person eliminated the consequences of the Chernobyl accident, he can provide the employer with a special certificate (that is, give him a copy of it).

Similarly, a citizen who eliminated emergency consequences at the Mayak facility, or someone who is a hero of the USSR, the Russian Federation, has the status of a veteran of the Great Patriotic War, can do the same.

When receiving tax benefits, a disabled person must provide a certificate of disability.

If a deduction needs to be issued for a child, a more voluminous list of documentation will be required:

• birth certificates of all children;
• if the child has a disability, then a certificate of this;
• if the deduction is received by the new spouse of the parent, then a marriage registration certificate and confirmation of participation in the maintenance of the child;
• if there is a right to double the size, then a document confirming the status of a single parent, or the spouse's refusal of tax benefits;
• documents in connection with guardianship, adoption or adoption into a family, if such events take place.

As soon as the entire list of documents is collected and received by the employer, when calculating the salary of the taxpayer, the decrease in personal income tax charged on it will be taken into account in relation to the applicable deduction.

Useful video

For more information on the application of standard tax deductions when calculating income tax on wages, see the video:

conclusions

Standard tax deductions are exemptions that apply only to employed persons. They reduce the amount of wages before tax, thereby allowing for a reduction in withholding tax.

Not everyone has the right to benefits; specific categories of persons are listed in the Tax Code of the Russian Federation. To obtain, you must apply at the place of work, the employer will apply deductions in the current year To return personal income tax for previous years, you should contact the tax authority.

No changes in tax legislation regarding the application of these types of benefits have been developed in 2019.

Those. tax deduction is provided provided that the citizen has income taxed with income tax at the rate of 13% personal income tax.

Individual income tax (PIT) taxpayers are:

• individuals who are residents of the Russian Federation (residents of the Russian Federation are individuals who actually stay on the territory of the Russian Federation for at least 183 days in a calendar year);
• individuals - non-residents who receive income from sources in the Russian Federation.

Who is eligible for tax deductions

Tax deductions apply to citizens who bought an apartment, spent money on their education, education of their children or treatment. Participants in hostilities are simply citizens with children. More detailed information is divided by types of tax benefits:

Types of tax deductions:

Standard tax credits are provided:

• deduction of 1,400 rubles (3,000 rubles - for the third and subsequent child) is provided to taxpayers who are parents, spouses of parents, foster parents, guardians, trustees, for each child supported by them, for each month of the tax period up to the month in which their income, calculated on an accrual basis from the beginning of the tax period, will exceed 350,000 rubles.
  Parents and adoptive parents (their spouses) receive a deduction of 12,000 rubles for a disabled child, and 6,000 rubles for guardians, trustees, and foster parents (their spouses).
• deduction of 500 rubles - for each month of the tax period for such categories of taxpayers as Heroes of the USSR, RF, participants of the Second World War, blockades, prisoners of concentration camps, invalids from childhood, invalids of I and II groups and a number of others.

In accordance with Article 220 of the Tax Code of the Russian Federation, a property tax deduction can be obtained by taxpayers who have incurred expenses on new construction or purchase of housing (since 2005, shares (stakes) in a residential building or apartment), as well as in the amount aimed at paying off interest on mortgage loans received by the taxpayer in the banks of the Russian Federation. The amount of the deduction is limited to 2,000,000 rubles. excluding the amounts allocated to repay interest on mortgage loans, received by the taxpayer in the banks of the Russian Federation and actually spent by him for new construction or the acquisition of a residential house or apartment on the territory of the Russian Federation. A tax deduction for the purchase of an apartment is provided to the taxpayer on the basis of an application when submitting a tax return and documents confirming the right to this deduction. Repeated provision of the property tax deduction to the taxpayer for the purchase or construction of housing is not allowed.

According to article 219 of the Tax Code of the Russian Federation, social tax benefits are provided in cases where the taxpayer bears the so-called social expenses. Social tax deductions are provided for five reasons:

• expenses for charitable purposes and donations;
• on training costs;
• on treatment costs;
• on expenses for non-state pension provision and voluntary pension insurance;
• on the costs of paying additional insurance contributions for the funded part of the labor pension.

The procedure for providing professional deductions is considered in Article 221 of the Tax Code of the Russian Federation. The right to receive professional tax deductions are, in particular, individual entrepreneurs, lawyers, notaries, in the amount of actually incurred and documented expenses directly related to the extraction of income. If taxpayers are not able to document their expenses related to activities as individual entrepreneurs, then a professional tax deduction is made in the amount of 20% of the total amount of income received by an individual entrepreneur from entrepreneurial activities. A professional tax deduction can be used by persons who:

• carry out entrepreneurial activity as individual entrepreneurs;
• are engaged in private practice (notaries, lawyers who have established lawyers' offices, etc.);
• perform work (provide services) under civil contracts;
• receive royalties and other awards.

Exist deduction limit- the amount after which the tax deduction expires. Below are the allotted amounts for tax deductions

• Property tax deduction = up to RUB 2,000,000 ( tax deductions upon purchase apartments, dachas, houses) + deduction from mortgage interest up to 3 million rubles, if you used a mortgage
• Social tax deduction = up to 120,000 rubles for your education, brothers / sisters, and no more than 50,000 rubles. for the education of each of the children
• Social tax deduction = up to 120,000 rubles for treatment
• Social tax deduction = FOR THE WHOLE AMOUNT of costs for expensive treatment

The tax base for personal income tax is recognized as all income of the taxpayer, both in cash and in kind, as well as income in the form of material benefits. At the same time, for income in kind, the tax base is determined based on market prices.
The tax period for personal income tax is a calendar year.
The list of incomes not subject to personal income tax, in particular, includes state benefits, with the exception of benefits for temporary disability (including benefits for caring for a sick child), state pensions, compensation payments within the established norms and a number of other incomes.

The article contains comprehensive information on what the tax deduction for children is in 2020: the application form, what is the deduction amount per child, the deduction limit, deduction codes per child, double deduction in favor of one of the parents who is entitled to this type standard tax deductions how to take advantage of tax credits for children.

Child tax deduction: what it is and who is eligible for the deduction in 2020

The procedure and amount of tax deduction for children are regulated by article 218 of the Tax Code of the Russian Federation. You can read detailed information about what it is in the corresponding article. In relation to deductions per child, this is the amount from which 13% of income tax (PIT) is not withheld.

Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.

The standard child tax deduction in 2020 is per child:

• under the age of 18;
• for each full-time student, graduate student, resident, student, cadet under the age of 24 (refund amount - no more than 12,000 rubles).

The right to a refund is lost in the following cases:

• coming of age (or graduation after the age of 24);
• official marriage of the child;
• his death.

Amounts and deduction codes for children in 2020

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.

• For the first child (code 114) is 1,400 rubles;
• For the second child (code 115) - 1,400 rubles;
• For the third child (code 116) and subsequent ones - 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 that the indicated amounts in rubles are not an amount that you can return, but an amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under 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) is simultaneously entitled to receive a deduction if he has taxable income.

Let's see an example:

In January 2020, Ivanova's salary was 35 thousand rubles. In the presence of two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

13% of personal income tax of 4186 rubles will be withheld from Ivanova's January salary. It is calculated using the following formula: 35000 (salary) minus 2800 (tax deduction) * 13%.

If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% = 4,550 rubles.

Thus, we managed to save 364 rubles.

Required documents for obtaining tax deduction for children

Usually, the employer independently submits the necessary data to the tax office for processing a deduction for the employee's children. In this case, tax will not be withheld from the indicated amounts, and in order to receive a tax deduction for children in 2020, the employer must provide the following documents:

Important! If the applicant works officially in several places, then the benefit is provided only with one employer.

FAQ on how to apply for the standard tax deduction for children in 2020:

The employer has the right to provide a deduction for a child from the beginning of the year, regardless of the month in which the application was submitted for its receipt 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 native children, but also those in custody or care, adopted children, stepdaughters and stepsons.

Important! When calculating the average per capita income for each family member, for example, for receiving benefits for the first child, 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 the second parent may receive a deduction upon presentation of a document confirming that the child is supported by the taxpayer. For example, it could be:

• certificate of registration of the child at the place of residence of this parent;
• notarial agreement of the parents on the payment of alimony;
• a copy of the court decision, which contains an explanation of who the child lives with.

Double child deduction to single parent

The legislation does not define the concept of "sole parent", however, as noted by the Ministry of Finance, a parent is not the only parent if a marriage is not registered between the child's parents. The absence of a second parent in a child can be confirmed by one of the following documents:

• birth certificate, in which one parent is indicated;
• certificate from the registry office that the second parent is inscribed in the birth certificate from the mother's words (form 25);
• death certificate of the second parent;
• a court decision on recognizing the second parent as missing.

Nuances of calculation and design

The tax deduction for a disabled child in 2020 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 - the first, second, third or subsequent. Thus, the amount of the deduction increases by the amount from 1.4 to 3 thousand rubles.

Important! If a child has a 1 or 2 group of disabilities, then parents can receive benefits until the son or daughter turns 24 years old (with group 3 - up to 18 years old).

A deduction is drawn up directly from the employer. But if the employer does not provide the deduction or if it is provided in a smaller than it should be, the taxpayer has the right to independently apply to the tax authority for processing (recalculating) payments.

It is important to recall the following nuances.

• For the calculation, the last 12 months are taken, but if the employee did not find a job at the beginning of the year, then his income taxable with personal income tax 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 the tax deductions were made is taken. So, when issuing material aid 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.
• In case of internal combination, the total income for all positions is considered, with external combination, only income at the main place of work.
• If the income has exceeded the allowable limit of 350 thousand, this is a great reason to refuse in favor of the other parent.

The government has several innovations in the future, but it is not yet known whether they will be implemented:

• a tenfold increase in the maximum tax deduction by a factor of 10 for large families;
• with a salary of less than 30 thousand rubles. - full exemption from personal income tax

The amount of the tax deduction for children in 2020 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago, the deputies wanted to consider additional benefits for the standard refund of part of the tax for large and low-income families, the issue is still in limbo.

It is possible to reduce the amount of personal income tax, which is taxed on all earnings received in the territory of the Russian Federation, by receiving standard tax deductions. It is not difficult to do this, but the amount of money that they will save can be quite significant.

How can such a deduction be obtained, what is it equal to, and who can use it? Let's figure it out together.

The standard tax deduction is the amount of money by which the income of a working citizen is reduced, which is used in calculating the amount of the mandatory tax payment.

Many workers mistakenly believe that the standard tax deduction is the same as the amount of money they can get their hands on. In fact, only 13% of the deduction amount is returned, which is quite logical, especially if you know how to calculate the amount of the return in practice.

Let's say the employee's monthly income is 42,000 rubles. In this case, the income tax will be equal to: 42,000 * 0.13 = 5,460 rubles.

However, a worker who has one child can take advantage of the deduction by which the amount of earnings will be reduced: 42,000 - 1,400 = 40,600 rubles. In this case, the amount of the obligatory payment will be 40 600 * 0.13 = 5 278 rubles.

We see that with a deduction of 1,400 rubles, the real amount of money that the worker was able to save was only 5,460 - 5,278 = 182 rubles. That is how much is deducted from the total monthly income tax.

Well, what if this figure is multiplied by the number of months in which you received income? What if you have several children? Each such option for applying a tax credit must be considered separately. However, in some cases, the savings in using standard deductions can be substantial.

By the way, there is another way to calculate the amount of the benefit. You can reach the same number if you find 13% of the amount of the deduction itself. For example, in our case, you can calculate as follows: 1,400 * 13% = 182 rubles.

Standard tax deductions apply to the following payments:

• salary;
• remuneration under civil law agreements;
• other types of earnings subject to a 13 percent tax.

Types and sizes of standard deductions

The main difference between such deductions from other, "non-standard" (for example, property or social) is their independence from the expenses of the taxpayer. If a citizen purchases housing, he can issue, and upon payment, etc. - social. The benefit under consideration can be obtained by any worker belonging to one of the categories established by law.

Until January 1, 2012, absolutely all working citizens (with a total earnings of less than 40,000 rubles) were provided with a monthly standard tax deduction of 400 rubles. When it was abolished, most workers began to pay income tax in full.

The categories of citizens who are provided with standard tax deductions are established by the Tax Code (Article 218). To get the most complete and up-to-date information on who is entitled to a standard tax deduction, it is worth familiarizing yourself with the content of the document.

Deductions per employee

The list of persons who can receive such a benefit is quite lengthy, so we will not present it here. We only note that the largest amount of the benefit in this case is 3,000 rubles (for example, persons who have been negatively affected by the Chernobyl NPP are entitled to receive it), and the smallest amount is 500 rubles (this is, for example, the standard tax deduction for a disabled person of group 2).

Deductions for minors

Most often, in practice, the standard tax deduction for a child is used, because there are much more mothers and fathers in our country than able-bodied citizens who can receive a personal benefit. Therefore, every accountant should know how to calculate the tax deduction for children.

Employees, in turn, will not interfere with such knowledge either - a thorough check of the issued pay slip will prevent errors in the issuance of earned money.

Standard deductions for children are established by clause 4 of Art. 218 of the Tax Code of the Russian Federation:

• for the 1st and 2nd minor - 1,400 rubles;
• for the 3rd and the others - 3,000 rubles;
• for a minor or a disabled person (with the exception of group III), if he is a full-time student (or graduate student, etc.) under 24 years of age - 12,000 rubles (6,000 rubles if a guardian is involved in education, etc.).

Previously, it was impossible to use several deductions at the same time (for example, if the child has a disability and, at the same time, was born third in the family). The reason for this was the indication in the provision of the Letter of the Ministry of Finance of the Russian Federation dated 11.10.2012 No. 03-04-05 / 8-1180. However, later, on the basis of a decision of the Supreme Court, it was decided that benefits for a disabled child should be summed up with standard deductions, depending on how the child was born. This is written about in the Letter of the Ministry of Finance of Russia dated 03/20/2017 No. 03-04-06 / 15803

Art. 218 of the Tax Code of the Russian Federation determines up to what age the child is provided with compensation payments to his parents. In general, the right to receive them disappears after reaching the age of majority (i.e. 18 years). The exception is adult children who study full-time up to 24 years of age.

For a single mother or a divorced father raising a child alone, a double benefit may be established (provided that the existing parent has transferred the right to use it to the other parent on his own initiative).

A double standard deduction per child to a single parent can only be applied when he does not have an official husband or wife. From the next month after he changes his marital status, his spouse will have the right to apply the tax deduction for the child from the salary.

The benefit can be used until the total annual earnings of the worker reaches 350,000 rubles. The countdown begins in January and ends in December, that is, in the new calendar year that has come, the income is reset to zero and begins to be calculated again.

Tax deductions for children upon dismissal of an employee are provided before the last salary is calculated - if there is no income, you should not count on receiving benefits.

You can see more clearly all this information about the use of child benefits in this video:

The procedure for calculating the amount of compensation for children

We calculate the child deduction

We have already found out that income tax, if there are minor children, is reduced by a certain amount, the amount of which depends on the amount of the deduction established by law. In order to determine the exact amount of the benefit, you need to know how income tax is calculated if there is a child. Let's consider the method of applying the deduction to children using a simple example.

Three minor children live in a family with two parents. The father's salary is 41,000 rubles, the mother's - 27,000 rubles. The total amount of the benefit for each parent corresponds to: 1,400 + 1,400 + 3,000 = 5,800 rubles. This means that the father's monthly tax payment will be (41,000 - 5,800) * 0.13 = 4,576 rubles, and the mother's - (27,000 - 5,800) * 0.13 = 2,756 rubles.

Let's calculate the amount of compensation. To do this, we will determine the amount of tax that would be withheld from taxpayers if they did not have children:

• for the father: 41,000 * 0.13 = 5,330 rubles;
• from the mother: 27,000 * 0.13 = 3,510 rubles.

The compensation will be:

• from the father: 5 330 - 4 576 = 754 rubles;
• from the mother: 3,510 - 2,756 = 754 rubles.

Despite the different size of the parents' salary, the amount of compensation is the same. However, the father will no longer use the benefit after the amount of his earnings this year reaches 350,000 rubles. With an income of 41,000 rubles, this will happen by the ninth month of the reporting period, i.e. by September.

But the mother of the children will be able to use her right until the end of the calendar year, since the statutory limit will not be exceeded - with an income of 27,000 rubles, the total annual income will be only 324,000 rubles.

Thus, the total compensation for the year that a father can receive by issuing deductions for children will amount to 6,032 rubles; the amount of the benefit provided to the mother will be slightly higher and amount to 9,048 rubles. In total for the year the family will save 15,080 rubles on taxes. Agree, this is already a significant amount for a large family!

If the parents are divorced, the standard deduction will be provided to them in the same manner and amount, unless there is an official written refusal from one of the parents to receive it.

Deduction of more income

Sometimes a non-standard situation arises: what to do if the amount of the deduction exceeds the amount of the taxpayer's income?

Sometimes the low earnings of workers become the reason that the amount of the deduction (especially if there are several reasons for receiving it, for example, if the family has not one, but at least three children, or if the parent receives a deduction doubled) exceeds the amount of income. What to do in this case?

The answer to this question is covered in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, according to which the tax base is equal to zero, and the employee is exempted from the obligation to pay tax if the income is less than the standard tax deduction.

Let's consider the procedure for applying this rule in practice.

The salary of an employee of the enterprise is 17,000 rubles. In the reporting month, in accordance with the time sheet, there were 22 working days. However, the worker took 5 days of unpaid leave, therefore, he actually worked for 17 days. Moreover, he is the parent of two minor children, one of whom is disabled.

Let's determine the size of his actual earnings: 17,000 / 22 * ​​17 = 13,136 rubles. The tax deduction will be 1,400 + 12,000 = 13,400 rubles. We calculate the amount of income subject to taxation: 13 136 - 13 400 = - 262 rubles. The resulting value is negative, which means that the tax amount for this month will be 0.

Timing and frequency of granting tax deductions

In accordance with Art. 218 of the Tax Code of the Russian Federation, standard tax deductions are provided to the taxpayer for each month of the year. The reason for reducing personal income tax for children is a statement by the parents or spouse of a single parent or adoptive parent, guardian, trustee, as well as a paper establishing the right to receive a tax deduction for children (for example, a birth certificate).

If working months are missed

Similar benefits for personal income tax are provided even if the employee has been paid for several months, and not just a year. This is evidenced by the provisions of the Letter of the Ministry of Finance of the Russian Federation dated February 6, 2013 No. 03-04-06 / 8-36.

If, for example, a worker worked the period from January to July, in August he took a vacation "at his own expense", and in September he went to work, in October he will receive a deduction not only for September, but also for August.

It turns out that if there was income, but its amount was less than the deduction amount, the balance is not carried over to the next month. If there was no income at all, then the deduction will be fully provided next month.

And if the decree

A different technique is used if the employee goes on maternity leave. Such an explanation is given in the Letter of the Ministry of Finance of the Russian Federation dated 06/11/2014 No. 03-04-05 / 28141.

For example, if a woman worked until April inclusive, and in May she went on maternity leave and brought the corresponding sick leave, for the period from May to July, as well as for the following months in which she will be on maternity leave, the deduction is not provided will be.

Here comes the baby

Another question arises - from what moment is the deduction per child applied? This moment is regulated by nn. 4 p. 1 art. 218 of the Tax Code of the Russian Federation.

For a newborn baby, the tax credit begins to apply from the month in which he was born. If, for example, this happened in April, then the standard tax deduction will apply to income starting from the 4th month. In this case, the total annual amount of the parent's earnings (up to the maximum limit of 350 thousand rubles) is calculated, as before: from the beginning of the year.

Persons raising an adopted child are entitled to benefits from the date of their adoption.

Obviously, only the parent who works and has taxable income will receive the deduction, but the second parent (usually the mother) will be able to exercise his right only after going to work.

How to get a tax deduction through the Federal Tax Service

In most businesses, the standard deductions for children and workers they rely on are provided at work. To do this, it is necessary at the beginning of each calendar year to write an application to the accounting department for the provision of such a benefit. But there are situations when the employer for some reason does not do this.

If the worker has not received deductions for children, he can collect certificates for the return of the standard deduction for the child through the tax office immediately after the end of the calendar year. This will require:

• prepare;
• request a 2-NDFL certificate from the employing organization;
• prepare copies of papers that give the right to receive compensation;
• draw up an appeal to the tax office, in which it is necessary to indicate the amount of the refund and the details of your account (you can ask for a sample from the employees of the Federal Tax Service or download it on the official website of the department at: www.nalog.ru/html/docs/zaiavlenie1.doc).

Documents are considered within 3 months from the date of application; then, within 1 month from the date of the decision on the application (if it turns out to be positive), the money will go to the applicant's account.

The greatest difficulties for taxpayers in the procedure for processing a refund is the need to fill out a 3-NDFL declaration. Many citizens even turn to specialists for help, who provide a document preparation service for a fee. In fact, you can prepare it yourself, using the program developed by the specialists of the Federal Tax Service of Russia. You can download it on the official website of the department: www.nalog.ru/rn77/program//5961249/.

When entering data into the program, it is necessary to indicate the type of deduction for which the declaration is drawn up. In the event that a deduction is issued for the payer himself, it is necessary in the "Payment source" window to tick the "Calculation of standard deductions to be carried out by this source" box.

If a document is needed to receive a deduction for minors, in the window that opens, you need to put a corresponding mark and indicate their number. The codes for standard tax deductions are indicated directly in the program, you do not need to search for them yourself.

The calculation of standard and social deductions provided to the worker is carried out on the E1 sheet of the 3-NDFL declaration. A sample of filling out this sheet is established by section XII of the Order of the Federal Tax Service of Russia "On approval of the tax declaration form ..." dated 12.24.2014 No. ММВ-7-11 / [email protected]

So, we found out what a standard tax deduction is, identified its main types, calculated how much income tax would be if there is a child, and also sorted out the procedure for obtaining compensation through the Federal Tax Service.

Now you can independently check the work of an accountant who calculates your earnings and withholds taxes. If, for some reason, you have not received the deduction due to you, you can apply to the tax office with an application for its payment without the direct participation of the employer.

If you need personal advice or assistance in filling out the 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer's Personal Account” service, feel free to go to the page with ours.

The standard tax deduction can be used by every citizen who receives income from which 13% of personal income tax is withheld by the tax agent (employer).

Standard deduction is applied on the basis of Article 218 of the Tax Code of the Russian Federation, which contains a list of taxpayers who have full rights to it. In this case, deductions can be used both in relation to the person himself and in relation to his children, and, as a rule, are provided by the employer, who is the tax agent.

Sizes of standard deductions

Standard deductions related to the taxpayer himself are provided subject to certain conditions, in the following amounts:

- 3,000 rubles. in any calendar month, if a citizen is included in the following categories:

• persons who have received radiation sickness or various diseases due to radiation effects during the Chernobyl disaster;
• persons who have become disabled as a result of participation in the liquidation of the consequences of the Chernobyl disaster;
• persons who evacuated residents and were involved in the elimination of the consequences of the Chernobyl disaster;
• persons who received radiation sickness and other diseases or disabilities due to the disaster at the Mayak PA in 1957;
• persons who participated in research and testing of nuclear weapons and radioactive substances prior to 31.01.1963;
• disabled veterans;
• disabled servicemen who became such as a result of bodily injury or mutilation while defending the USSR and the Russian Federation;
• other groups of citizens;

- RUB 500 in each calendar month, if an individual can be included in the following groups:

• Heroes of the USSR and Heroes of the Russian Federation;
• persons who have received the award of the Order of Glory of three degrees;
• former blockades of Leningrad;
• former prisoners of ghettos and concentration camps;
• disabled since childhood;
• disabled people of groups 1 and 2;
• persons who have received radiation sickness or other diseases from radiation exposure due to disasters and accidents at civilian or military nuclear facilities;
• medical staff who received over-normal radiation exposure in connection with the provision of assistance to victims of the Chernobyl accident;
• persons who were evacuated and resettled in connection with the Chernobyl accident;
• people who have become bone marrow donors in order to save people;
• persons performing military duties in the Republic of Afghanistan and other countries where military operations were conducted;
• other groups of citizens.

Standard deductions for siblings or foster children are provided in the following amounts, depending on certain conditions:

- parents or adoptive parents, their spouses in any calendar month:

• RUB 12,000 for a child under 18 years old - a disabled person;
• RUB 12,000 for a child under 24 years of age - a full-time student, provided that he is a disabled person of the 1st or 2nd group;

- trustees, guardians or adoptive parents, their spouses in any calendar month:

• RUB 1,400 for the 1st and 2nd child;
• RUB 3,000 for the 3rd and any next child;
• RUB 6,000 for a child under 18 years old - a disabled person;
• RUB 6,000 for a child under 24 years of age - a full-time student, provided that he is a disabled person of the 1st or 2nd group.

In the case where the parent, guardian, trustee or adoptive parent is the only one, the tax deduction is given in double form. In addition, the first parent, guardian, trustee, or adoptive parent may acquire a double deduction when their spouse submits a statement of waiver of their personal right to receive the standard deduction.

Period and limit for the provision of standard deductions

Standard personal tax deductions per citizen have no limits and are granted until conditions change and, therefore, are entitled to them during the entire time of the taxpayer's work. Concerning deductions for children, then they are allowed to use only until the month when the income of the taxpayer does not exceed 350 thousand rubles. When the month comes in which earnings exceed the specified limit, the deduction will automatically cease to be provided.

The tax deduction for children can be used only until the month in which the taxpayer will exceed the official income of 350,000 rubles!

You can start using the standard deduction for yourself from the month when the document for which it is authorized is presented. Child deduction starts from the month of birth, was adopted into the family or started training, and ends in December when the child is 18 or 24 years old, and if he finished his studies before the age of 24 - in the last month of study.

The two types of standard deductions - for oneself and for children - are not related to each other and are provided at the same time if you have a right to them. In addition, deductions for children are also unrelated and are provided on a per-child basis.

Deductions not provided for any reason last year, cannot be carried over to the current year... If, however, an error related to not providing a deduction in the current year was also discovered in the same year, the deduction may be provided taking into account the identified violation. This is due to the fact that personal income tax is calculated on an accrual basis from the beginning of the year, that is, every month the tax is calculated taking into account the total tax base, the deductions provided and the previously calculated tax amounts.

Documents Required to Obtain Standard Deductions

In order for the employer to provide standard employee tax deduction, he must submit certain documents of title, namely:

• documents to prove that he is entitled to a deduction for himself (certificate, extract, certificate, etc.);
• birth or adoption certificate, guardianship documents;
• application for a standard deduction for children.

Filling in 3-NDFL for standard deductions

To display standard tax deductions in a 3-NDFL declaration, Sheet E1 is used, which reflects information on which types of such deductions the taxpayer claims. The amounts of the deduction are displayed in the following columns:

• line 010 for deduction of 3 thousand rubles;
• line 020 for deduction of 500 rubles;
• line 030 for deduction to parent, guardian, etc. for a child under 18;
• line 040 for deduction the only one parent, guardian, etc. for a child under 18;
• line 050 for deduction to parent, guardian, etc. for a disabled child under 18 years old or a disabled student up to 24 years old;
• line 060 for deduction the only one parent, guardian, etc. for a disabled child under 18 years old or a disabled student up to 24 years old;
• line 070 for the total amount of the deduction for yourself and for the child.

Note the following: lines 010-060 indicate the amount of deduction received for the entire calendar year by summing up on an accrual basis.

To reflect standard deductions, a special section is used, which has a similar name. It should be marked in front of those deductions that were provided by the taxpayer on the part of the employer.

Example of using standard deductions

Specialist of the department of material supply Zhukov S.P. is a participant in the hostilities in Afghanistan. He has a complete family - a wife, a son (disabled of the 2nd group, 19 years old, studying at the institute) and a guardian daughter (a student, not disabled, 13 years old).

The calculation of personal income tax for 2017, taking into account the deductions provided, can be reflected in the following form:

Personal income tax calculation table taking into account standard deductions

Important! Let's note an important point: a deduction is provided for a son both for the first child and for a student with a disability. Such a taxpayer's right to sum up standard deductions for a disabled child is indicated in the Letter of the Ministry of Finance of the Russian Federation dated March 20, 2017 No. 03-04-06 / 15803.

In this example, the situation is considered when the salary of S.P. Zhukov. is 45,000 rubles per month before personal income tax deduction, in the amount of 13%. The deduction for oneself is not limited by law, so the citizen receives it for the entire period. As already mentioned above, the deduction for children is paid until the total income from the beginning of the calendar year exceeds 350 thousand rubles. Accordingly, the column “Taxable base” indicates the taxable income: 45,000-500-1,400-12,000-1,400 = 29,700 rubles.

The employee will receive all these deductions through his employer when calculating wages, while the deductions will be provided monthly in the prescribed amount.