Family with their consultant (assets, money or similar) doing some financial planning - symbolized by a piggy bank in the front (focus only on piggy bank!)
All working citizens of our country have the right to receive the designated payment. At the same time, a Russian citizen must be included in the category of officially registered, otherwise the provision of a personal income tax deduction will be impossible.
The profile Federal Law and the Tax Code of the Russian Federation outlined the appropriate procedure for obtaining property preferences for a specific period. About what it is (someone does not know) and how to get them, we will tell further.
Tax deductions in 2016 for children, how to get?
Standard deductions per child are provided by the tax authorities. Naturally, these benefits have a declarative form, i.e. are not assigned automatically. Therefore, it is necessary to apply for support to the tax office at your place of registration.
The calculation is based on the salary from which the tax was withheld. This means that the allowance will be calculated according to this value. Plus, the subsequent size also depends on the base, the presence of which is mandatory in this case. Usually, even the limit value is provided one-time. The parent must submit the form in person (even if the applicant is a single mother).
Application for tax deduction for a child in 2016, :
Child benefit application
Take three applications for personal income tax deduction from employees
Since January, standard child income tax deductions have increased.
Give children's deductions according to the new sizes
An important detail - If the child is disabled, summarize the child deductions.
Last year, employees were eligible to receive children's standard deductions as long as their income from the beginning of the year did not reach 280,000 rubles. ( sub. 4 p. 1 art. 218 Tax Code of the Russian Federation). From January 1, 2016, this threshold has been increased to 350,000 rubles.
In addition, the child deduction for disabled children has quadrupled: from 3,000 to 12,000 rubles. per month. For guardians, trustees and foster parents, the amount has been doubled - up to 6,000 rubles. The rest of the values remain the same. We have shown the sizes of all children's deductions in the table on this page.
If the child is disabled, the deductions must be summed up (letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7 / 19206).
A company employee has three minor children, one of whom is disabled. Let's consider two situations.
Situation 1: a disabled child is second in a row.
An employee is entitled to the following child income tax deductions:
— 13,400 rubles. (1400 + 12,000) - for a second disabled child;
— 3000 rub. for the third child.
The total amount of the deduction is 17,800 rubles. (1400 + 13400 + 3000).
Situation 2: the third disabled child.
An employee is entitled to the following child income tax deductions:
- 1400 rubles. - for the first child;
- 1400 rubles. - for the second child;
— 15,000 rubles. (12,000 + 3,000) - for a third disabled child.
The total amount of the deduction will be the same - 17,800 rubles. (1400 + 1400 + 15,000).
Employees are now entitled to apply to the company for social deductions. And on property deductions, new clarifications that are beneficial for employees have been released. So, it's time to update the application forms for all three deductions.
Child benefit application
The standard deduction for a disabled child has increased from 3,000 rubles. up to 12,000 rubles (signature 4, clause 1, article 218 of the Tax Code of the Russian Federation). Redo the claims for child deductions if the old amounts are there. Also, new statements will be needed if the previous ones mention 2015.
It is better not to specify in the application the year for which the employee is asking for a deduction. This will save you from having to collect applications every year. But the size of the deductions should be given to avoid confusion. If they change in 2017, the statements will need to be updated.
Application for social security
Since 2016, employees can receive a social deduction for treatment and training not only in the inspection, but also from the employer (clause 2, article 219 of the Tax Code of the Russian Federation). The second option is more profitable because you do not have to wait until the end of the year to claim the deduction. But there is also a drawback: you need to get a notification from the inspection about the right to a deduction and only then apply to the company with a statement. The notification form for a social tax deduction was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473.
It is necessary to reduce the employee's income for a social tax deduction from the month in which he brings the notification and writes an application (clause 2 of article 219 of the Tax Code of the Russian Federation). It is not necessary to require documents confirming expenses from him.
If an employee regularly spends money on treatment and training, then he can apply for a notification at least every month. The inspection will issue a separate confirmation for each appeal. Another option for an employee is to accumulate expenses and receive a notification for all expenses of the year at once. The maximum amount of social tax deduction for yourself is 120,000 rubles. in year. If the employee paid for the education of his children, then the amount of the deduction is not more than 50,000 rubles. for each child in the total amount for both parents.
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Application for property deduction
At the end of 2015, the tax authorities finally officially agreed that the property deduction must be provided to the employee for the entire year. When this employee brought a notification from the inspection, it doesn’t matter ( letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7 / 19206). Previously, inspectors required the company to count deductions only from the month in which the notice was received. But now property deduction claims can be tweaked to benefit workers.
The maximum amount of the property deduction is 2,000,000 rubles. The amount of the deduction for interest on mortgage loans cannot exceed 3,000,000 rubles. To receive it, you only need a notification and an application. The notification form was approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/3. When the worker brings it to you, check if everything in it is correct. First, make sure the notice is for 2016. After all, the employee must confirm his right to a specific amount of the deduction every year. Secondly, the document must indicate the full name. employee and the name of your company.
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If you have children, you can get a standard tax deduction directly from the employer, without filing a 3-NDFL declaration with the inspectorate. All you need to do is collect the documents and write an application at the place of work.
After that, it should be transferred to the accounting department, to the personnel department, or to the head of the organization, depending on the structure of the enterprise in which you work.
After you submit your application, tax will be withheld from your wages, reduced by the amount of the child deduction due. There should be no problems with filling it out, except with the TIN number (read how to find it by clicking on the link). After filling out the form, you will need to prepare a package of documents and contact a specialist in the personnel service.
Download application for child tax credit
Example: you have 2 minor children and you receive an average monthly salary of 30,000 rubles. 13% is deducted from you every month, namely 3900 (30000 * 0.13). If the standard deduction is applied, 3536 ((30000 - 2800) * 0.13) will be deducted from you (for each 1400 rubles) and this will be until the total income exceeds 350000 rubles.
With a salary of 30 tr. it will reach this mark only in December. This means that within 11 months from the taxable base will be withheld reduced by 2800 rubles. income tax (13%). You can find more detailed information on the procedure for calculating and applying in the article.
Sample Application
If you are applying for a double deduction for a child, in addition to a birth certificate or passport, the application must be accompanied by the refusal of the second parent to receive the standard deduction or other documents confirming this right.
As you can see, filling out the form is elementary - in the header we indicate the name of the organization, the name of the director or manager, and write the address. In the list of documents, we indicate all the papers that you submit along with the application (). I hope this information was useful, and you saved the family budget.
Employees with minor children (as well as children under 24 years of age in full-time education) are entitled to receive 1,400 rubles. for the first and second child, 3000 rubles. - on the next ones.
The deduction for children is provided monthly and deducted from accrued wages to calculate income tax. An employee can count on receiving a “children's” deduction until his total earnings from the beginning of the year become more than 350,000 rubles. This figure is the income limit for applying the deduction for a child, which has been in force since 2016 (in 2015 this amount was 280,000 rubles).
In order for the employer to take into account the standard deductions due to the employee when calculating income tax, it is necessary to notify him of this. The employee should write an application for a deduction for a child and submit it to the personnel service. Based on this statement, the accountant, when calculating personal income tax, will deduct the amount of the deduction from the salary, and income tax in the amount of 13% will be considered from the difference received.
A sample application for a standard deduction for a child can be found at the link at the end of the article.
How to write correctly in 2017?
The application form should include a request for a standard personal income tax deduction for each month of the year. It would not be superfluous to refer to an article of the Tax Code of the Russian Federation, which gives the right to a deduction for children.
The application should be addressed to the head of the organization, the completed form is signed by the applicant, the day, month and year of writing are affixed, after which the document is transferred to the destination.
If the child is already an adult, but continues to study full-time, then a certificate from the educational application confirming the full-time form should also be attached to the application.
Standard tax deductions are a special benefit that reduces the tax base of individuals who pay money. In the event that a person has a minor child, a standard form of payment of tax fees is determined.
There are a number of rules and rights that are worth considering to clarify the situation as a whole:
- 1. Only crumbs, whose age does not exceed 18 years. If the child is studying full-time, then up to 23 years.
- 2. Provision for a person with disabilities. Amounts for a disabled person will be minimal.
- 3. If the person has a total income of 13 percent.
What are the changes and limits? Parent limit? Calculator? What? How to get a deduction for a child when buying an apartment? Is it possible to receive money at the birth of a third child? How long and how? How to fill out a declaration? - Answers to these questions can be found below.
Tax deductions in 2016 for children, how to get?
In order to receive child tax at the place of work, a number of procedures must be followed. First of all, it is writing a statement of a standard sample. There are also some situations in which the calculation of the deduction is not possible:
- 1. If a person has several jobs, payment is possible only for one job.
- 2. When considering a package of documents and a completed application, social conditions must be clearly spelled out - if the baby has the proper category of disability.
Application for tax deduction for a child in 2016,
You can download the Sample Child Tax Credit Claim Form. In order to apply for consideration, make sure you have the correct documents.
The application form contains all the necessary information. It is imperative that you fill out the header of the document correctly, correctly indicating the details and contact details of the head of the enterprise.
A double deduction is due at birth and examination of the certificate and code. You can calculate online using a special calculator. For an incomplete month in January, a recalculation is made, but the amount does not change. How to return from salary? The application must make a special note about wages. The limits and limit value are in Art. NK.
Standard tax deductions for personal income tax in 2016 for children
In 2016, the amount of the fee was changed, now if you are a single mother, or you have two children, you can count on 1,400 rubles. per month. If three kids - 3000 rubles. The income document is signed by the employer.
The Tax Code of Benefits contains summaries and rules that are somehow applicable to a particular situation. The employee provides a package of necessary documents and an application. Mother, father or guardian confirms the presence of an illness or an assigned category of disability. Information about the place of work or full-time form is required.
Tax deduction for children in 2016: sizes, limits
According to the established rules, there is a fixed amount of deductions for children. At the current time in the Russian Federation, it is 1400. However, depending on the situation and the documents reviewed, it may increase. From the salary for treatment for previous years is not deducted. If the parent works, the payment occurs at the workplace. Parents who have a disabled child in their arms are entitled to an amount of 12 thousand. For guardians, this is 6000. In practice, for the first child, since he is the oldest, 1400 rubles are due.
3 personal income tax deduction for child education for 2016
Not only the age of the little one plays a role, but also the form of his education. If a person has reached the age of 18 and switches to full-time education, then the percentage will be 13. Of course, no one cancels other forms of education, such as evening and distance learning. However, the maximum amount you can count on is approximately 15,000. Fee refunds can be issued for the past 3-4 annual periods.
