The tax on the child with salaries from January. Income tax with salary, if there is a child: what benefits and how to calculate. What should pay attention to

The state provides working citizens who have children, the right to take advantage of tax deduction to reduce the amount compulsory tax on the income of individuals. Count the amount of deduction should accounting of the enterprise-employer. But in some cases, this does not happen, and the citizen's paid tax can return an overlated tax through the tax inspectorate.

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General concepts

Working are entitled to the so-called standard. One of them is a deduction of income individuals (NDFL).

The bottom line is that part is not taxed, which reduces the taxable base and, thus, to make a salary a little higher.

The deduction has several features:

provided for each child depending on its age;
as soon as the minor reaches 18 or 24 years, the deduction stops;
sum tax deduction depends on the number of children;
when calculating the total amount of deduction, all children of the taxpayer are taken into account, even if one of them has no deduction no longer.

The amount of deduction is small, but per year may have interest. If the company's accounting did not consider deduction, then the taxpayer may contact the tax inspectorate and receive a tax entirely over the year or a few years.

What it is

Monthly citizens transfer 13 percent income tax to the state budget.

That is, the amount that is issued to them by hand, by 13 percent lower than the accrued initially. The obligation to list the NDFL is assigned to the employer enterprise.

If the taxpayer, who is officially officially becoming paid with the wages of which the NDFL is paid, has a child, then the amount of tax can be reduced.

For this, there is a certain scheme for the use of deductions from the taxable base.

Standard deductions are set legislative acts And they can change. The right of deduction is endowed with all citizens, in the care of which are minor children.

Who extends to

The right to take advantage of the standard deduction has several categories of working citizens:

The right to deduct they must prove documented. In addition, it is necessary to apply for the use of deduction, since without it, the official movement on documents is impossible for the regulations.

The law on taxation of citizens of the Russian Federation has a gap - it does not say when and how exactly a citizen must submit an application to the employer to deduct if the birth of children.

The corresponding explanation is made by the Ministry of Finance:

After the application is written, all the concerns on the calculation of the amount and the multiplicity of deductions fall on the company's accounting.

Where to go

The standard tax deduction in the overwhelming majority is made through the accrual of wages by the accounting department of the employer.

It is important that the worker himself is obliged to contact a statement for deduction, otherwise accounting will not count anything.

Based on the presented papers, the accountant will make all the necessary calculations, and from next month after the appeal, the employee will see an increase in salary. The more children, the more deduction, the more salary issued to the hands.

If the worker did not appeal, he does not lose the right to him, but to act another way - through the tax service.

Thus, it is possible to obtain a deduction of personal incomephodes in two ways:

In any case, you will need to confirm your right to deduct, collecting paper. For tax Service They will be the same as for the employer, plus and withheld NDFL.

Such references will need to be obtained in accounting. If the tax inspector sees that there is a reason for deducting the applicant, then within four months the citizen will be listed immediately.

Tax deduction for a child over the past years

Standard tax deduction is provided by both parents or one of the parents, if the second refused to deduct in favor of the first parent.

Accordingly, contact the tax service to get the amount of deduction over the past years, maybe mother and father or only one of them.

Appeal to the tax inspection is possible in two basic cases:

The task of taxpayers is to provide comprehensive evidence on the appeal. Among them must necessarily be about income and certificate of actually received wages.

In the presence of required conditions Tax returns deduction to the child over the past years. What period of documents are accepted for?

By law, the taxpayer may request him to give him a return not only for the past year, but also in two previous years. That is, in 2020 it will be possible to return the deduction for the 2020th, 2020th and 2020s.

The reasons for which the deduction at the place of work did not seem to be as follows:

In the latter case, the enterprise can be fined after the appropriate tax audit.

Required conditions

In order for the tax service to return an overlaid income tax, it is necessary that certain requirements of the law be implemented.

They are the same as when accessing the employer. However, additional references are needed.

The standard deduction will be provided if the applicant's situation complies with the following conditions:

Indicators	Description
The taxpayer has an official place of employment.	and the employer is conscientious and regularly lists the tax on the income of individuals
On the applicant there are minors children up to 18 years of age or children until 24 years	having student status, graduate student, etc. with training in the daytime department of educational institution
The taxpayer appealed to S. tax authority with an official statement	attached all the necessary paper to him
The taxpayer confirmed the certificate from the employer that had official income	from which the full NDFL was paid

The more children raises a citizen large sum His deduction is provided. However, the principles of determining deductions limit the amount in terms of wages.

This requirement is enshrined at the legislative level:

In other words, the deduction will be provided until the amount of wages for the year with a growing outcome will reach the established limit. Depending on the size of the salary, some taxpayers will happen earlier, others later.

The value of the standard deduction for children is established as follows:

These amounts are not subject to taxation, their parents will receive without removing the 13-percent tax.

If only one parent in the family, he gets the right to double tax deduction. That is, the amount of deduction will double.

One parent can refuse deduction so that the second get it in double-size. This is only possible if both parents are officially employed.

If a man and woman are in general married one child, but everyone has a child from the first marriage, the general child is considered to be the third, that is, the deduction will be made not 1.4 thousand rubles., And 3 thousand rubles.

Similarly, in determining the number of children, all children are taken into account, including those who have reached the age of age and older than 24 years.

Work of calculations

To calculate what amount will be paid over the past years, you need to make the same calculations that would make the accounting of the enterprise-employer. The ultimate amount depends on the number of children and wage size.

If in 2020 it is necessary to get a deduction for the not provided deduction in 2020 and 2020, then the calculation is made as follows.

The salary of the applicant Ivanova in 2020 amounted to 23 thousand rubles. His dependency is two children under the age of 18, the amount of standard deduction is 2800 rubles.

Payment:

Based on the statement and supporting documents, Ivanova will be subject to a tax of 6736 rubles.

Feed a declaration

The taxpayer who during the year was not provided with tax deductions for children, returns not in the current, but in the next calendar year.

To do this, contact your local tax authority and go through the following procedure:

You need to pass the declaration until April 30 of the New Year. The information set out in the declaration will be tested for three months.

If a positive decision is made, the taxpayer will receive a written notice of the provision of deduction. It is necessary to come to the tax again and write an application for the return of personal income tax.

Attached documents

For a request to provide a deduction for children or a child, you need to attach a confirmation package of documents.

The list includes the following papers:

Indicators	Description
Certificate of income received over the past year or several years	you can return the NDFL only for the last three, that is, preceding the appeal, year
Copies of the applicant's passport	page with personal data and information about children
Evidence for each child	copies and originals
The contract for the transfer of a minor to upbringing	for adoptive children
Document-certificate of the adoptive parent	—
Documents of the spouse of the adoptive parent	passport with marriage marks, marriage certificate
The adopter attaches the appropriate certificate;	—
Puncture Installation Document	for guardian
Confirmation of a juvenile child's disability	—

In addition, other documents may be required - a statement that the second parent provides all necessary common child, certificate of receipt of alimony, certificates from the house management about joint accommodation, certificates from the university or college that the child continues his studies, being an adult.

If the second parent refuses his deduction in favor of the first, then the appropriate statement is necessary and a certificate of work on the same form of 2-NDFL.

After a positive decision was made about the return and received a statement from the taxpayer, indicating the bank details and the number where to transfer the amount of the return, the tax service during the 30-day term makes the calculation and lists the money.

Deduction over previous years of declaration

Important nuances

It is important not to be late with the deadline for the return of deduction through the tax inspection - to return the taxpayer has a legitimate possibility during no more than a three-year period from the date of transfer by the employer of the income tax in the treasury.

If the taxpayer is employed in several places of work and at no employer did not receive deductions for children, he may refund over the past years, having only one form of 2-NDFL.

According to the law, there is only one employer for the choice of the employee itself. Accordingly, it is also possible to return the deduction, too, only at one place of employment - the main or non-core (compatible).

It is necessary to keep in mind the following:

All cases are very individual and depend on the set of factors. Basic information does not guarantee a solution to your problems.

The standard tax deduction for a child is part of the taxpayer's earnings, which is not subject to 13 percent tax on individual income (NDFL). In this way, reduced income taxThat allows you to get a "clean" wage in a larger size. This benefit is provided for every child both parentsHowever, the size of the database is not taxable depends on:

the number of children in the family (privileges are summed up);
order of their birth (higher on the 3rd and subsequent children);
the presence of disability in children.

Standard deduction can be obtained simultaneously with the social services provided to and training. Other standard deductions put by the taxpayer are also provided simultaneously with children.

Terms of receipt

Standard tax deduction is provided to citizens who have children under the age of 18 (24 - with full-time learning). Reducing the taxable base is made since the month of birth (adoption) of the child in the current year and continues until the end of the year in which it will reach the specified age.

For example, if a child was born in November, parents will be able to get benefit only in 2 months. And if it marks 18 years in January, the benefits for NDFL will be provided throughout the calendar year.

Can't make this benefit of the face, exempt from paying income tax, in particular:

unemployednot having sources of income, except for unemployment benefits;
individual entrepreneursapplying special tax modes.

For example, if parents are divorced and at the same time enter into a new marriage, the right to standard deduction have both parents themselves and their new husband (wife), provided that they take part in the material provision of children.

Little Ndfl in double-size Relying sole parent Or one of the parents, if the second officially refused the tax breaks.

Divorce (even with non-payment of alimony) does not mean the absence of a second parent and not a foundation For appointment of benefits in double size.

Standard tax deductions for personal income tax on children

The maximum amount of income for deduction to the NDFL children's income in 2019 is 350000 rub. This means that the inclusion of personal income tax on children is provided by a month in which the official income of the parent (before taxes) and the incurred result from the beginning of the year, exceeded this amount. After that, the income tax will be paid again in full by the end of the year.

Sizes of tax deductions for children in 2019

It is important to understand that the magnitude of the standard tax deduction is not money, and part of the official income of a citizen, with which the income tax is not charged.

If several children are brought up in the family, then standard deductions are summarized. Accordingly, the more children in the family, the less taxes are expelled by the state. However, the total "savings" cannot exceed the full size of NDFL.

Example of calculation

To calculate the value of the taxpayer of deduction, you need to build a sequence of children in accordance with their birth dates. When establishing a birth order all children are taken into account The taxpayer, including those for whom the tax benefit is no longer relying:

not student in full-time adults;
faces older than 24 years of age;
dead.

If spouses with a common child, there are also a child from previous marriages, then the total will be considered 3rd.

Mother K. Three children of age 25, 16 and 12 years old. Her salary is 20,000 rubles, and the revenue of the spouse - 40000 rubles. K. has the right to deduct on personal income on the two children - the second (1400) and the third (3000). The total deduction is equal to 4400 rubles. - this amount will be deducted from the salary of K. before removing the income tax.

NDFL \u003d (20,000 rubles. - 4400 rub.) × 0.13 \u003d 2028 rub.

Thus, the "net" salary of K. will be 17972 rubles. (20,000 rubles - 2028 rubles.). If K. did not make out the deduction, then the tax with its salary would be calculated by general rule And would be:

NDFL \u003d 20,000 rubles. × 0.13 \u003d 2600 rub.

In the hands of K. could get only 17400 rubles. (20,000 rubles. - 2600 rubles.). Consequently, a decrease in taxable base allows K. to receive salary by 572 rubles. morethan without the use of deduction.

Similarly, the benefits for the spouse are calculated, based on its monthly income. The benefit on NDFL is provided to a month until the total annual income of the employee will reach 350,000 rubles. Therefore, for K. deduction will be made monthly throughout the year, and for its spouse - for 8 months, from January to August inclusive (in September, the amount of its income per year will exceed the established limit: 350000/40000 \u003d 8.75).

How to make a tax deduction for a child

The benefit on NDFL can be issued in two ways:

through the employer;
in the tax service at the place of residence.

To issue at the place of employment Need:

In case the taxpayer is engaged at the same time in several employers, the NDFL is deducted. only one of the employment places - to choose an employee.

If the standard deductions for children were not provided with an employer during the year or were calculated in a smaller amount, the taxpayer can get them at the end of the year When submitting income declaration to the tax authority at the place of residence. For this, a citizen is necessary:

If the tax return is calculated in the tax declaration, then the tax service should be submitted application for tax refund (It can be submitted immediately with the Declaration or at the end of the tax audit).

In accordance with paragraph 6 of Art. 78 and paragraph 2 of Art. 88 NK unnecessary paid tax refund within a month From the moment the application is submitted to the tax authority, but not earlier than the end of the desk check.

When submitting copies of documents confirming the taxpayer's right to deduct, with it necessary to have them originals for checking An employer or tax inspector.

Application for standard tax deduction for children

An implication of inclusive Ndfl calculus can be submitted to the employer at any time after the right to it occur. At the same time, the Tax Code does not indicate the requirement to submit an application annually. In accordance with the explanations of the Ministry of Finance of the Russian Federation ( Letter No. 03-05-01-04 / 105 dated 27.04.2006), the application may be "indefinite" - i.e., before changing the taxpayer, the right to standard tax deduction (for example, the deduction of an adult from the educational institution or its translation into correspondence training).

The new application is submitted and when circumstances occur, which can change the size of the deduction, for example, when:

appearance in the family of a new child;
assignment of disability categories;
the marriage of the only parent who received a double-size payment.

It should be remembered that the benefit not automatically provided, Therefore, for example, when changing the place of work, you must write a new application and attach a package of documents to it.

The following data is specified in the tax deduction application:

to whom is addressed;
information about the applicant:
- full Name;
- INN - if available;
- address on registration in the passport;
base for deduction (relevant sections Tax Code);
request for the provision of standard tax deductions in the prescribed amount;
the list of attached documents confirming the right to tax breaking;
submission date;
personal signature applicant.

If an employee wants to make a tax deduction double-sizedThis must be specified in the application, as well as register the grounds for which this right can be provided:

lack of a second parent (with the attachment of confirmation documents);
refusal of the second parent from the right to benefit (with a statement from another parent and a certificate of 2-NDFL from his place of work).

Documents for tax deductions for children

It is worth noting that if you seek the assignment of benefits in a timely manner, the standard deduction will be more convenient and easier to issue an employerwho will perform tax Agent (mediator). Documents confirming the right of parents to calculate the preferential tax on individuals income include:

certificate of birth (documents on adoption, adoption in the family, the establishment of guardianship or guardianship);
certificate of disability (on children with disabilities);
certificate from the educational institution - for children over 18 years old, students in full-time;
a document confirming the fact of the state of marriage of parents (passport or marriage registration certificate);
help 2-NDFL - when making benefits to one of the parents.

It should be noted that when refusing to benefits on personal income tax of one of the parents in favor of another, 2-NDFL certificate from the place of refusal should be provided. monthly.

If the taxpayer is the only parent (including the receiving), then this kit must be supplemented:

Documents confirming lack of second parent (Depending on the cause):
- evidence of the death of the father (mother);
- ipt off from the decision of the court on the recognition of the parent missingly absent;
- certificate of the birth of a child in which there is no information about the Father.
Document confirming that parent not in official marriage (passport).

Interesting the fact that even the deprivation of one of the parents of parental rights does not imply Lack of a second parent. At the same time, if the taxpayer, devoid of rights to raising children, continues to provide them (and this is confirmed documented), then it also has the right to Get a tax deduction.

Recent changes: January 2020

Tax deduction for children helps to return a significant amount spent money. The state in different ways stimulates citizens to become parents. One way to increase the income of families with children is to reduce them. tax plates. For the sake of this good intention and introduced. Consider the basic tax deductions for children.

A tax deduction is called part of a citizen's income, non-taxed personal incomephodes. It is usually provided:

some categories of Russians who need special support - veterans, disabled, benefactors, servicemen, etc.
if the money earned taxpayers spend on certain purposes.

The first type of deduction is called standard. This is a fixed amount, which is derived from the taxable base, regardless of the income amount.

Parents should be taken into account that both tax deductions are not provided by default. Payer NDFL It is not enough to know about your right to benefit and wait until it is taken into account at the place of work. The tax deduction for children is applicable, that is, it applies only to the written request of an employee who has children.

Standard tax deduction at the birth of a child

With the birth of each child, it is increasingly incorporated by the tax part of its parents.

establishes in what volumes it happens:

1400 rubles - subtracted from the salary (or other income) at the birth of the firstborn;
1400 rubles (1400 + 1400) - deducted at the birth of the second kid;
3000 rubles (1400 +1400 + 3000) - Removed when the third child appears. For each subsequent "heir", the state will increase the amount of deduction to the same value.

That is, if in the family four minor children, their working mother or father is entitled to get a deduction of 8800 rubles (1400 + 1400 + 3000 + 3000).
If the parent salary is 40 thousand rubles, then the following arithmetic is applied: 40000 - 8800 \u003d 31200 rubles.
With the resulting value and 13% tax will be held (31200/100 * 13 \u003d 4056 rubles).
Without deduction, he would be charged with the full amount (40,000 rubles), and then a part of the salary would be another - 5,200 rubles.

The right to tax deduction for children is granted not only by biological, but also a foster mother or father. Parents of children with special needs receive more significant tax preferences - 12,000 rubles per child who has disability. If a minor, having health problems, has been adopted, deduction on NDFL will be 6,000 rubles.

Back in 2015, the Supreme Court expressed its position on the procedure for granting the tax deduction to the parents of a disabled child. He stated that they have the right to reduce the taxable database at once on the 2nd grounds:

the disability of the son or daughter;
what a disabled child was born in the family.

For example, if the baby with features is the third of the parents, they can take advantage of 15,000 rubles (12000 + 3000). The Ministry of Finance and FTS have long resisted such an approach, but then their opinion has changed. Today, they are explained, completely coinciding with the position of the highest judicial instance. In particular, the FNS recalled his letters, where the other point of view was set out.

When children are brought up not in a full family, but a lonely parent (including receiving), then each deduction he gets in double-size. However, as soon as the taxpayer enters official marriage, it will lose the right to such a benefit.

Example of a dual payment application:

Regardless which children are brought up in a family (with or without disabilities), the deduction is provided until they reach the 18th anniversary. It can be extended until the child is fulfilled 24 years old, but only if the "child" came and studied for a full-time education as a graduate student, a student, an intern, the alternator, a cadet.

The parental-parent loses the right to a standard deduction, if the year has not yet ended, and he has already managed to earn 350 thousand rubles. From that month, when this limit was exceeded, there will be no benefits.

Social "Parental" deductions

Parent can get social deduction, having spent part of income or child treatment -. At the end tax period (year) He can return a part of the tax listed in the budget. total amount It cannot exceed 120 thousand rubles, of which no more than 50,000 rubles are deducting for the payment of the son's son or daughter.

But this does not mean that the taxpayer will be able to return money in such significant sizes. He will return only 13%:

either from the claimed amount (if it is less than the limit value of deduction);
either with a maximum - 50 or 120 thousand rubles (if real costs exceeded the upper limit).

Thus, no matter how much the parent spent on education or therapeutic measures of a child, the maximum that he has the right to return for the year in the form of a deduction:

6500 rubles (50,000/100 * 13) - to study;
15600 rubles (120000/100 * 13) - on medical services or medicines.

According to the same formula, the sizes of social flows will be considered if the spents were less than the maximum permissible amounts. For example, if the parent spent 90000 rubles for the operation, next year he will be able to return part of the taxes paid in the amount of 11,700 rubles (90000/100 * 13) from the budget (90000/100 * 13).

Providing deduction data limited to daughter or son:

until the 18th anniversary of the child is allowed to execute deduction associated with its treatment;
until the 24th anniversary - is issued deduction from expenses for his education.

To obtain a deduction, you need to comply with a number of other conditions, in particular:

acquired for a child medicines should be included in a special government list (contained in the Decree of Government No. 201 of March 19, 2001);
paid medical services should also be in a special list (see Government Decree No. 201);
medical and educational institutions, whose expenses made parental money, must be licensed;
child learning can only in full-time;
training costs should not be made at the expense of the funds received maternal capital.

Also, in Article 219, the NC is especially noted that deduction for the treatment of the child will not be provided to the parent in the event that it was paid at the expense of the employer.

The procedure differs depending on which parent claims to claim. There will be a list of documents that will be required to the applicant.

Rules for registration of standard deduction

Wishing to receive this preference, the parent on his own choice is entitled to contact:

either in the accounting department at the place of work;
either to the tax inspectorate of his area.

In the first case, he needs to write a statement with a request to provide him with a standard deduction.

It is applied to it:

certificate of birth (by the number of children for which an employee is going to receive deduction);
marriage testimony (or xerox pages of a passport with a marital status);
child disability certificate (if it is available, and the employee claims to be deducted in an increased amount);
certificate from the educational institution that the son or daughter is learning there (in order to have the basis to extend the tax "privilege to the 24th anniversary of the child);
a written refusal to deduct the second parent and a certificate from work confirming the fact of his non-treatment (if the mother and father agreed that someone would have foresee the benefit, but in double-time).

If the only parent applies to a double deduction, he must prove his status. To do this, he needs to present one of following documents:

certificate of death of the father / mother of the child (children)
decision of the judicial instance on the recognition of the second parent deceased or missingly missing;
the registry office confirming the status of a single mother (form 25).

Having considered all the documents submitted by the employee, accounting will accrue to him a salary, taking into account the standard deductions for children. And it will recalculate, if, for example, the child was born in April, and the application was filed in December. According to the Tax Code, the deduction is provided from the birth of the baby.

If the parent, instead of a monthly reduction in the taxable base, wants to return the overpaid NDFL as real moneyHe needs to contact the tax service. Then, in addition to the above documents confirming the right to deduct, it provides additional papers:

filled tax Declaration - 3-NDFL;
help 2-NDFL - about income for last year;
an application for the return of the refunded of the tax amount (its size) is specified to the bank or card account of the parent (its details are reported).

To study and verify the submitted documents tax inspectors There are 3 months. After that, the law gives them another 1 month to transfer money. If the tax authorities arose grounds for refusing to return the tax, they must notify the applicant about them in writing.

That is, referring to the tax inspection, the parent has the ability to refund overpayment for the entire tax period - for the year. Therefore, to submit documents the taxpayer can only after its end. In addition, if he did not give a timely an application for deduction, it is entitled to return the tax over the past three years.

Appeal for social deduction on children

Social deduction for the treatment or teaching of the child can also be issued or at the place of work, or in the district FTS. Those who choose the first option, the money will return through the salary, which will not be taxed by the NDFL before the amount of deduction is repaid.

For example, the employee declared deduction to medicines acquired for the sick sown, in the amount of 10,000 rubles. At the same time, his salary is 35,000 rubles, and a tax in the amount of 4550 rubles is held every month. IN this case the first two months after submitting documents on deduction NDFL From the parent will not charge at all (4550 + 4550), and in the third month the amount of tax will be reduced by 900 rubles.

To get a social deduction at work, only one document must be provided in the accounting department: notification from the tax inspectorate confirming the right of an employee for such benefit.

But to become the owner of this paper, you need to visit the district unit of the FTS with a set of copies and the originals of the following documents:

metric (testimony) for a child;
contract with educational or medical institutionwhere services were provided (in it the requisites of the license should be indicated, on the basis of which it works);
recipes for expensive medicines (if the right to deduction appeared in connection with their purchase);
payment documents confirming the taxpayer expenses for these purposes;
application for issuing relevant notice.

During the month, such paper should be presented to the parent, if the documents provided will not cause questions from the FTS workers. Notifications are enough to keep the tax temporarily at work.

If the parent wants to return the deduction of a single amount, then at the end of the year, during which the tax is overpayed, the father or mother turns directly in the FTS. But instead of a statement about issuing notification of the right to deduct, they add to the above list:

tax Declaration Over the past year;
help 2 NDFL (for him);
application for refund of overpaid NDFL;
bank details.

All copies of the documents provided to the Tax Inspectorate must be previously assured. As well as the standard deduction, social returns no more than a 4-month period from the date of submission of documents.

Registration of the deduction of personal income tax through the portal of the State Service

The public service website is gaining popularity, as it allows to receive many public services without leaving home. With its help, parents can arrange and tax deductions. But at the beginning on the portal you need to register and get electronic signature. Only after that the user gets access to various services.

To arrange a tax deduction from the site, first of all, fill electronic Declaration. It is formed in the section "Taxes and Finance". When filling out the document in the "Delections" section in the corresponding fields, "checkmarks", indicating that the citizen asks them to provide. Declarations are made by scans of documents that confirm the right of the user to deduct ndfl.

After sending all electronic "securities", the parent will receive a receipt for their receipt, where the registration number will indicate. According to it, it can be checked at what stage of consideration are submitted documents.

Before sending a declaration and scans, the parent specifies the bank's details in a special form - to transfer money. There they will arrive if the verification confirms the legality of the applicant's claim.

Have questions? Spent! Our lawyers are ready to answer all your questions, as well as provide qualified assistance in preparing applications in various instances.

Taxpayers paying tax on income of individuals (NDFL) in the amount of 13%, the current legislation provides privileges in the form of a standard tax deduction for children. This deduction is fixed amountTo which the taxable base is reduced, which entails the taxpayer to receive income (wages) in a larger amount. In other words, the tax deduction is part of the wages on which NDFL is not charged.

Consultations: 83.

Parent, spouse (spouse) of the parent, adoptive agent, on the provision of which is a child, as of 2020 they have the right to receive a monthly tax deduction in the following sizes:

1400 rub. - on the first child;
1400 rub. - on the second child;
3 thousand rubles. - on the third and each subsequent child;
12 thousand rubles. - For each child in case the child under the age of 18 is a disabled child, or a student of full-time education, graduate student, the alternator, an internet, a student under the age of 24, if it is disabled I or II group.

Thus, a certain limit, or, otherwise, limit value There is no tax deduction for children, and the size of the deduction is determined by the number of children and other outlined above grounds.

Also, the right to deduction applies to the guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent, on the provision of which is a child, but the amount of deduction specified in the above list of the latter, for this category of taxpayers decreases from 12 to 6 thousand rubles.

Who is the tax deduction for a child?

In case of imprisonment of a new marriage in the presence of a child from the previous, including civil, marriage, the right to deduction also has a new husband's husband, if a child is on them with his mother's collateral, since the new husband's husband also carries the cost of keeping the child's content.

Similarly, the right to deduction arises and the new wife of the Father, paying the alimony of the child's mother, as the alimony is joint property Father and his new wife.

Thus, in the case of termination by the parents of marriage and the conclusion of them of a new marriage, the right to receive deduction arises from new spouses of parents.

An example of calculating the tax deduction on minor children

How to calculate the tax deduction on the child? When determining the size of the standard tax deduction, the total number of children is taken into account. The first child is the most eldest child, regardless of whether it is deduction or not (the letter of the Department of Tax and Customs and Customs Tariff Policy of the Ministry of Finance of Russia dated 04.04.2012 No. 03-04-06 / 5-94).

Consider an example of calculating the tax deduction for a parent who has children aged 12, 14, 16 and 25, whose wages are 30 thousand rubles. per month:

deduction on the first child (25 years) is not provided;
deduction on the second child (16 years old) will be 1400 rubles;
deduction on the third child (14 years) will be 3 thousand rubles;
deduction on the fourth child (12 years) will be 3 thousand rubles.

The size of the subject pay NDFL Given the listed deductions will be 2938 rubles. per month (30 000 - 1400 - 3000 - 3000) * 13%. Taking into account that the sum of the NDFL in the absence of deductions is 3900 rubles. per month (30 000 * 13%), the amount of wages in the case of tax deductions is increased by 962 rubles. per month (3900 - 2938).

If in the given example, one of the children (12 years) is a disabled person, the amount of NDFL payable will be 1378 rubles. per month (30 000 - 1400 - 3000 - (3000 + 12000)) * 13%, since the total size of a standard tax deduction is determined by two circumstances: what a child has become for a parent and whether he is disabled. These criteria are not listed in law as alternative, in connection with which the amount of deduction is permissible to determine by adding amounts of deduction (clause 14 of the review of the practice of consideration by the courts of cases related to the application of chapter 23 of the Tax Code Russian Federationapproved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

Standard tax deduction to a single parent or guardian

Tax deduction is provided in a double size of the only parent (adoptive parent), adoptive carrier, guardian, trustee. The provision of tax deductions to the only parent ceases from the month following the month of his marriage.

The parent is recognized as the only one in the following cases:

if the paternity of the child was not legally established, including if, at the request of the mother of the child, information about the child's father in the child's birth record is not made. This circumstance is confirmed by the child's birth certificate, in which only one parent is specified, or a certificate of the registry office of information about the second parent from the words of the mother;
if one of the parents died, declared dead or missingly absent. Confirmation of these facts is a certificate of death and the decision of the court on the recognition of the second parent who is dead or missingly absent.

The parent is not recognized by the only one in the following cases:

if parents do not and have not been in a registered marriage;
if marriage between parents is terminated;
if the second parent is deprived of parental rights;
if the second parent is serving a sentence in places of imprisonment.
The tax deduction may also be provided in a double size of one of the parents (adoptive parents) on their choice on the basis of an application for the refusal of one of the parents (adoptive parents) from receiving the tax deduction.

Please note that the right to refuse to receive tax deductions in favor of the second parent is available only at a working parent gaining income to be taxed at a rate of 13%.

Therefore, it cannot refuse the tax deduction of a parent, registered at the Employment Center, a mother on maternity leave, as well as on maternity leave.

Terms of tax deduction

The tax deduction can be used since the month of birth of a child, since the month in which the adoption has occurred, the guardianship (guardianship) has been established, or from the month of entry into force of the Treaty on the transfer of a child (children) to education in the family.

A tax deduction is terminated at the end of the year, in which the child has reached the age of 18, in which the term has expired or will terminate the agreement on the transfer of a child (children) to raise the family in which the child occurred.

If the child upon reaching the age of 18 continues to study in educational institution and (or) educational institution, including academic leave, deduction is provided for the entire period of study until the child has been achieved by the age of 24 years.

There is a certain income limit to receive a "children's" deduction, namely: the right to receive a tax deduction is valid until the taxpayer has a growing outcome of an income of 350 thousand rubles. Since a month, in which income exceeded 350 thousand rubles, the tax deduction does not apply until next year.

Tax deduction procedure

Many visitors to our site are interested in how to make a "children's" tax deduction on NDFL. You will need to contact the employer with a written statement by applying documents to it confirming the right to receive a tax deduction depending on the specific case:

a copy of the child's birth certificate;
agreement on payment of alimony or performance list (court decree) on the transfer of alimony in favor of another parent for the maintenance of the child;
a copy of the passport (with a marriage registration mark between parents) or marriage registration certificate;
help and communal service certificate of a child with a parent (parents).

If the taxpayer has more than one place of work, then tax deductions can be provided with only one of the employers on the choice of the taxpayer.

In the event that the taxpayer starts, the tax deductions from the first month of the tax period are provided at this place of work, taking into account the income received from the beginning of the tax period, in another place of work, in which tax deductions were provided to the taxpayer. The amount of income received is confirmed by the certificate of the income received by the taxpayer issued at the previous place of work.

If for some reason the taxpayer during the tax period tax deductions for children were not provided or were provided in a smaller amount than provided for by the law (including in connection with the failure to submit to the employer of the taxpayer's statement or necessary documents For this deduction), unnecessary paid NDFL may be returned to the taxpayer from the budget.

For this, at the end of the tax period (at the end of the calendar year), the taxpayer must provide the following documents to the Tax Inspectorate at the place of residence:

tax Declaration in the form of 3-NDFL;
documents confirming the right to deduct;
help 2-NDFL at work;
passport of a citizen of the Russian Federation;
application for Ndfl Return.

For three months after receiving the tax inspectorate of documents, a desk must be carried out. tax auditAt the end of which, in the case of a positive decision, is unnecessarily paid NDFL within one month to be returned.

If you have any additional questions related to the tax deduction on the child, you can ask them to our lawyers using the site.

Thank you

When applying, employees who are parents of one or more children have the right to receive from the state cash compensation, so-called deduction for children. In order for the accruals to come, it is only necessary to place an application and to give it to the accounting department in the workplace. After a while arriving at the expense bank card Salary will increase. No, the children do not give an increase, just stop for a while, to deduct from the salary of 13% taxation on income coming by individuals. Do not be discouraged if you have not heard that such a tax deduction for a child. Obtaining deduction is allowed over the past 36 months. The article consider the controversial situations arising in the working process of taxpayers who can interfere with this.

State compensation for children has the right to receive not every member of his family, but only person from the following list:

reception Parents, also married, divorce or never registering relationships;
spouses of parents who are not a child relatives (stepfather or stepmother;
official guardians or child trustees appointed by the decision of the guardianship bodies.

Note! The right to receive deductions have only those parents who provide siblings financially.

Maximum balance size

For each case, families, the child is determined individually, depending on:

priority of its appearance on the light;
health status;
age, etc.

Table 1. Amount of accruals for different cases

Indicators	Description
If in past periods wage The taxpayer was above 29 thousand rubles	the accountant will calculate the decline in the tax only before the month in which the amount of income as a growing outcome has reached 350 thousand rubles. The higher the salary, the earlier will be canceled deduction
If a citizen had the official income from which the tax paid and the declaration in the tax authorities	it cannot claim a standard children's deduction. Despite the fact that taxes are paid, income is official and children fall under the category, will be deducted only from the income received at the place of employment.

Characteristics	Sum
the firstborn of the taxpayer	1 thousand 400 rubles
second seniority	1 thousand 400 rubles
born third and subsequent	3 thousand
a minor child with disabilities; and also under the age of 24, the disabled person of the first or second group, receiving higher education in relevant educational institutions.	12 thousand
a minor with disabilities, which is in the care of parents who adopted it, who took the guardianship or under custody; the disabled person of the first or second group, who has not reached the age of 24, a studying university or a friend of the university in full-time department, educated reception family, trustees or guardians.	6 thousand

In addition to obtaining compensation in the amount of the amount specified in the table, some parents have the right to apply for its receipt in the amount of double. He relies on those faces that contain a child alone. The recognition of this loneliness should be made in the order of judicial, and not spontaneously simpted by one of the divorced spouses. Under his criteria, there are cases when:

one of the parents is considered to miss the missing;
the second parent died or died.

Loneliness official continues to real preservation of this status. When the parent entry takes place in marriage, claims to receive a double compensation amount are terminated to be considered legitimate and, therefore, no longer receive a new spouse.

Refuse to make compensation to the second parent of children cannot in the case of:

lack of employment place;
resting on maternity leave (maximum to one and a half times) or associated with pregnancy and reproduction of one or more children;
it is worthwhile in the local Labor Exchange.

It should be noted that the determination of the amount of compensation, relying by native children with disabilities, in 2017 is made by adding possible to obtain deductions for the disabled and at the usual childhood tariff.

Let us give an example. Petrov's family has two children. The eldest child is fully healthy, and for him it is supposed to deduct 1 thousand 400 rubles. The youngest son is born with disabilities, at the moment he is only 4 years old. For him from the state, Petrov is supposed to be the amount of standard children's accrual, as for the eldest son, plus relying for native children with disabilities, that is, 12 thousand + 1 thousand 400 rubles \u003d 13 thousand 400 rubles.

Terms of granting

In fact, the issuance of compensation for children is not made separately, on the relying amount only one can increase the salary to the parent employee, through the abolition of removal from relying money 13% of the income tax of individuals. In 2017, the provision of payments occurs every month of the current reporting period until a month arrives in which the wage of the employee defined according to the growing result will not reach the value of 350 thousand rubles. On the this moment Compensation will cease to apply.

The next 12 months is the same limitation.

Table 2. Payment timing

When the provision starts	When the provision is stopped	The moment of loss of the right to receive compensatory
a month, which became the moment of birth of a child; per month when parents completed the passage of the adoption procedure; a month when a citizen became a trustee; the month of entry into force of the official custody agreement.	until the adulthood of the child, not learning in high school or the ordinatura, internship, graduate school, etc.; up to 24 years, if it is in the process of obtaining education; until the end of the validity of the Treaty on the Education of the Child, the receiving family; if the deduction was obtained in a doubled value, then the time of the cessation of payments is the introduction of a previously lonely parent in marriage.	the child's death occurred; his entry into marriage.

Controversial situations when receiving deduction for children

Obtaining compensation from the state in 2017 may be accompanied by the emergence of some controversial situations. Let's look at what they can be.

Situation 1. If, for several months, the employee did not receive wages in the workplace, that is, in general, did not have income. Causes may be different, as a rule, this is:

access to hospital;
vacation care unpaid;
rest required for the care of a child.

However, it is necessary to carry out the miscalculation of deduction even for those months when the employee's salary was obtained. It turns out that all the accrued money will be issued an employee next time, when it receives income to be subject to taxation.

Situation 2. If the specified income limit was exceeded. When one parent has received more than 350 thousand per year, and the second of this level It did not achieve, to continue the provision of deductions, it is necessary that the first parent applies to the transfer of compensatory rights in favor of the second.

Situation 3. With the deprivation of parental rights, a person can receive money for children only if it continues to ensure their livelihoods, that is, pays for an alimony deductions.

Situation 4.If children are long or live abroad, the law does not allow the receipt of deductions for them. To achieve it, it is necessary to submit confirmation of foreign authorities that the child lives in a particular country or learns. If children go to academic leave, interrupting studying, the parent is still the right to pay.

In case of a series of outgoing situations, the list presented above, which is not incoming, will be consulted in the tax service from professional consultants and find out how to be. However, you can contact the inspection with any issues related to tax legal relations.

Application for tax deduction for children in the Tax Service Department

If, due to the different circumstances, the employee could not get the deduction relying on the place of work and did not apply for it for 12 months, he still can pick up the tax investment to which it belongs according to its place of residence. To do this, it is necessary to take care of the preparation of the package of documents.

Let's look at their list detail:

a copy of the birth certificate, adopting a child;
a copy of the Treaty on Guardianship or Trusteeship;
filled 2-NDFL declaration blanks and 3-ndfl;
photocopy main page Passports, Passport Pages for Child, Presentation Place.

Do not know how to fill out the blanks and? You can familiarize yourself with these topics on our portal. Step by step instructions, Blank samples, as well as how to avoid basic errors when filling the declaration.

Submission of documents is possible in three ways:

in paper, through personal appearance in the mail;
in a paper version, by sending documents to mail;
in the electronic version, if the user has previously been registered in personal Cabinet Taxpayer, on the official website of the Federal Tax Service.

We now turn to the consideration of the table in which confirming relationships between the recipients of deduction and children are specified in detail between the documents that must be submitted to the tax service.

Table 3. Required documents

The relationship between the recipient of the deduction and children	Paper
native parent	original child's birth certificate; photocopies of the passport, shot from pages No. 16-17.
reception Mother or Father	parental certificate; treaty of admission to the family for education.
husband / wife of a native or adoptive parent	registration certificate of marriage; photocopy of the passport page with data on entry into the marriage relationship.
adopted children of man	certificate of passage of adoption procedure; help from guardianship.
man, trusting or baking child	installing certificate rights from guardianship authorities
for children of minor	passport photocopy on pages number 16-17; certificates of the birth of children.
for the material support of children, for parents of divorced, deprived of rights, registered in different families with children	application from the second parent for participation in ensuring children; confirming the transfer of alimony documents; for living together, confirmation is necessary in the form of a certificate from housing and communal services.
to ensure children under 24 years old on training in higher education institutions	help on learning
to ensure a child with disabilities	medical conclusion about disability in the form of reference
lonely parent applying for a double compensation amount	certificate of the birth of children in which in one of the Graph "Parent" stands for a fiber; certificate with a return on the father from the words of the mother and confirming the situation and the lonely status of a certificate; certificate that one of the parents died or disappeared without a trace; a copy of a blank page about marriage; for guardians - a document on the appointment of guardianship for the sole.
for double compensation in favor of one of the parents	application from one parent about the refusal of compensation in favor of the second; blank 2-NDFL from the place of work of the publisher.

Simultaneously with the documentary confirmation of rights, it is necessary to provide an application at the place of work or to the tax inspectorate from receiving the compensation for the taxpayer providing children. Most often it is provided in a one-way, but when changing the circumstances, previously spent the foundation for receiving, it will be necessary to rewrite it.

Video - Tax deduction to the child

Let's summarize

The content of children every year is becoming more expensive. It is not only about ensuring a worthy standard of living, but also providing the opportunity to receive a qualified medical care, Learn in higher educational institution, etc. Each parent tries to give off the best and to reduce the unbearable spending a little, the state gives them compensation. For healthy juvenile children, she is small, but still a pleasant help. Parents of disabled people feel state support Much more clearly, however, the costs exceed the standard costs of healthy children.

Do not forget to apply for a deduction for employment to work. If you do not officially work, then you cannot receive money for children, but otherwise the employer or tax inspectorate is obliged to provide you with relying money.