Deductions for two children per year. Standard child tax deduction. Standard deductions for children

Will the size of the standard tax deductions for the children of employees change from 2016? Will the taxpayer's marginal income remain the same, above which "children's" deductions are not granted?

According to the Federal Law of November 23, 2015 No. 317-FZ “On Amendments to Article 218 of Part Two tax code Russian Federation" (Further - the federal law 317-FZ), the provision of standard tax deductions for the children of employees from 2016 will be carried out in a new way. What these innovations are, we will tell in the article.

When determining the size tax base for personal income tax is entitled to receive standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation. One of these deductions is the deduction granted to the taxpayer who is responsible for the child(ren) (that is, the deduction for the taxpayer's children).

Such a deduction is provided in accordance with paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. Taking into account the changes introduced by Federal Law No. 317-FZ, from 2016 this subparagraph will be set out in new edition, according to which:

1) the amount of the deduction provided for a disabled child will increase. The amount of "baby" deductions provided for each month tax period for each child if a child under the age of 18 is disabled, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of groups I or II, will be from 2016:

• 12 000 rub. when providing a deduction to an employee who is a parent, spouse of a parent, adoptive parent, on whose support the child is;
• 6 000 rub. when providing a deduction to an employee who is a guardian, custodian, foster parent, spouse of the foster parent who provides for the child.

In 2015, the deduction for a disabled child is 3,000 rubles. regardless of who is on the provision of it: a parent or guardian, adoptive parent or custodian.

For other children who are not disabled, the amount of deductions will remain the same;

2) marginal revenue will increase, above which the deduction is canceled. The tax deduction for children will be valid until the month in which the taxpayer's income (excluding income received from equity participation in the activities of organizations in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (for which 13% is provided) tax agent, will exceed 350,000 rubles. Starting from the month in which reported income will exceed 350,000 rubles, tax deduction will not apply to children.

That is, from 2016, the amount of the taxpayer's marginal income, compliance with which gives the right to apply the deduction for children, will increase by 70,000 rubles. compared to 2015 (today, the marginal income is 280,000 rubles).

Otherwise, the procedure for granting standard deductions for children will not change.

Recall that the tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24.

The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse (wife) of a foster parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, individuals with a child (children) who are (are) outside the Russian Federation are granted a tax deduction in accordance with documents certified by the competent authorities of the state in which the child (children) lives (live).

Double the tax deduction single parent(adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage. In addition, a double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of a statement about the refusal of one of the parents (adoptive parents) to receive a tax deduction.

The reduction of the tax base by the amount of the tax deduction is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month in which the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of the year in which the child (children) has reached (have reached) the appropriate age, or the validity period has expired or the agreement on the transfer of the child (children) to be brought up in a family has been prematurely terminated, or the death of the child (children) has occurred. The tax deduction is provided for the period of education of the child (children) in educational institution and (or) educational institution, including academic leave issued in in due course during the period of study.

From 2016, employers will provide employees with children, taking into account:

• an increased deduction for each child with a disability;
• size limit the income of the taxpayer on whose support the children are.

Such changes are introduced from the new year in connection with the adoption of Federal Law No. 317-FZ.

The State Duma Committee on Budget and Taxes is considering a draft law on changing tax deductions for a child. From January 2020, the government plans to increase the tax deduction for families with minor or disabled children. Additionally, it is proposed to amend the Tax Code of the Russian Federation in terms of raising the maximum threshold for income subject to personal income tax, until which a deduction is granted.

The principle of the tax deduction for children today

Under Russian law, families with children are entitled to certain tax benefits. So, officially employed Russians with children can reduce the income tax deducted monthly from the salary. The legislation provides for a standard tax deduction, which is due to each of the parents minor child(children). This means that from the "dirty" salary before calculation of personal income tax, a certain amount is deducted. That is, the income tax will be less, and the "net" wages will be more.

Article 218 of part two of the Tax Code of the Russian Federation fixes the size of the standard deduction:

• 1400 rubles - for the first and second child (1400 for each);
• 3000 rubles - for the third and each of the subsequent children;
• 6,000 rubles - to guardians (trustees) for disabled children under 18 years old, students studying full-time up to 24 years old;
• 12,000 rubles - to parents and adoptive parents for disabled children under 18 years old, students studying full-time up to 24 years old.

The amounts shown are current for 2019. From January 1, 2020, their size may change upwards.

While the draft law on amendments to the Tax Code of the Russian Federation is under consideration, benefits for families with children are provided according to the standards in force since 2016. In addition to age restrictions, there are limits on the amount of income per calendar year. The tax deduction preference ceases to be valid as soon as total amount income from the beginning of the year will exceed 350 thousand rubles. That is, the reduction of the taxable amount will be made every month, until the annual income does not exceed the limit established by law. From the new calendar year, the benefit is automatically renewed.

The standard of living in Russia for ordinary citizens has fallen markedly over the past 5-6 years. Families with small children and children with disabilities most often find themselves in a difficult financial situation.

What will change in 2020

On the initiative of a group of deputies, led by Communist party leader Gennady Zyuganov, a bill was developed to amend the Tax Code of the Russian Federation, in terms of standard tax deductions for children. The deputies of the people addressed the Chairman of the State Duma with a proposal, within the framework of the national program to reduce poverty, to increase the amount of tax deductions from January 1, 2020.

According to the document, if approved by the Federation Council, tax deductions will change as follows:

• for the firstborn - 2500, instead of the previous 1400;
• on the second - 2500, instead of the previous 1400;
• on the third and each subsequent - 4500, instead of the previous 3000;
• guardians (custodians) for a disabled child under 18 years old, full-time students up to 24 years old - 8,000 instead of the previous 6,000 rubles;
• parents and adoptive parents for a disabled child under 18 years old, full-time students up to 24 years old - 12,500 instead of the previous 12,000 rubles.

In addition, the bill provides for an increase in the threshold for taxable annual income. The deputies proposed to increase the limit to 400 thousand rubles. Initiative group, who developed the draft law, explains that such measures are necessary to implement the tasks set by the president in the May 2018 decrees. The national project to reduce the number of poor Russians is designed for the period until 2024. Along with measures social policy inflation continues to "eat up" the incomes of citizens. Therefore, it is so important to reduce the tax burden on families with children, the deputies explain.

If the bill passes the approval of all the required authorities, it will come into force on January 1, 2020. According to approximate estimates of economists, as a result of innovations, regional budgets will lose about 30 billion rubles. V explanatory note to the draft law, such a reduction in income is proposed to be taken into account as the real participation of the regions in the implementation of the Decree of the President of the Russian Federation on national goals to reduce the poverty of families with children, at least twice.

According to official data, large families are currently the largest category of the poor in Russia. The more heirs in the family, the more hardships and the greater the risk of falling below the poverty line. According to statistics, about 22 million Russians are considered poor today.

How to apply for a benefit

A tax deduction is issued at the place of work. As a rule, a package of documents for appointment is accepted by specialists of the bureau wages. It is required to write an application to the head of the organization with a request to provide a child deduction. It is also necessary to provide a document confirming the right to preference:

• birth certificate (adoption);
• certificate of disability;
• certificate from educational institution(for children over 18 years old);
• Marriage certificate.

This can be done immediately after the birth of the child. For example, along with the design maternity allowance and maternity leave. In the event that the parent is the only one, then it is necessary to provide a document confirming this fact. Under the law, such a parent is entitled to a standard double deduction.

When calculating personal income tax worker may be subject to standard tax deductions. In this article, our experts explain: who is supposed to provide tax deductions of the standard type for children, in what order this should be done.

For whom are the standard personal income tax deductions for children intended in 2016?

The standard type of deductions for children for personal income tax this year is intended for workers who provide for their babies - Tax Code, article No. 218, paragraph 1, subparagraph 4:

1. For parents.
2. For the spouses of these parents.
3. For adoptive parents.
4. For guardians / trustees.

Standard type of deductions for children and their sizes

Tax deductions for children of a standard type are provided to workers on a monthly basis in the amounts established at the legislative level:

• the first child - 1 thousand 400 rubles;
• second child - 1,400 rubles;
• third child and subsequent - 3 thousand rubles.

If the worker is a parent / adoptive parent of a disabled child, then the amount of this deduction will be 12 thousand rubles - Tax Code, article No. disabled, the deduction will be 6 thousand rubles.

What is the procedure for the standard deductions for children?

To provide standard deductions for children to workers who support babies, in 2016 there are general rules:

1. Until the children are eighteen years old.

2. For children who are full-time students (that is, studying in graduate school, residency, etc.), the age period for payments has been extended to 24 years - Tax Code, article No. 218, paragraph 1, subparagraph 4.

3. This right is lost by the worker in the following cases:

• with income during the year over 350 thousand rubles (from the moment of excess);
• with the established fact of the death of the child in the current year (termination occurs from the beginning of the next year);
• when the child reaches the age of eighteen (the termination occurs from the beginning of the next year);
• upon completion of the child’s education or reaching the age of 24 years (consider the last paragraph of the rules using an example: a worker has two children, the first of whom is recognized as disabled; standard deductions will be as follows: for the first - 12 thousand rubles, for the second - 1 thousand 400 rubles) .

4. The worker must also be tax resident of our state (means to live on its territory for more than 183 days a year).

5. The income of this worker should be subject to personal income tax on interest rate in the amount of 13%.

6. If the worker has several places labor activity the standard deduction is granted on only one of them.

A standard deduction can be granted to a worker for children for personal income tax only if he submits an appropriate application and a package of papers confirming the right to this deduction. In this case, the employer does not have the right to refuse to provide this deduction to such a worker.

Examples of specific situations

1. For three children.

The worker of the company has three children to support: the first is over 24 years old, the second and third have not yet reached the age of majority. Consider the amount in which this worker should be provided with a standard type of personal income tax deduction in 2016. For the first child, the worker has already lost the right to a deduction due to his age - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 12. But there are also two more children for whom deductions are due - Tax Code, Article No. 218, paragraph 4 , paragraphs 9-10. According to the named document: size due deductions will amount to 1,400 rubles and 3,000 rubles (for the third child, the amount will be higher, since the order of children is still taken into account - letters No. 03-04-05 / 8-1124 (dated 12/29/2011) and No. / 8-361 (dated 08.12.2011) of the Ministry of Finance of our state). To confirm the status large family the worker provides tax office copies of birth certificates of all children, without exception and regardless of age, only in this case he will be given standard personal income tax deductions. These documents are needed to determine the following facts:

• order of children;
• their age; the amount of each tax deduction separately for each child with
• taking into account individual information.

A specific example: the manager Petrova G.N. has three children and conducts her labor activity at Rassvet LLC. The salary of Galina Nikolaevna is 35 thousand rubles. Her eldest son is already 18 years old, he does not study, which means that the employee will not receive a standard deduction for him. The second child is 14 years old and the third is 12 years old. Therefore, the amount of deductions for them will be - 1,400 rubles and 3,000 rubles, respectively, according to the order of birth. In 2016, they are provided until November (inclusive). And already in December, Petrova will not be able to exercise the right to receive standard deductions, because from this month her income will be above 350 thousand rubles from the beginning of the year (according to the cumulative total). The calculations will be like this:

• tax base for personal income tax: 30000x12 - (1400+3000)x11= 311 thousand 600 rubles,
• the amount of personal income tax for 2016: 311600x13% = 40 thousand 508 rubles.

2. Loss of opportunity in 2016 to receive a standard deduction.

Can a worker lose their entitlement to the standard deduction for a child who is a student or pupil? Yes. If this child turns 24, then from this month such a right will be lost. This will also happen when he finishes his studies - from the moment of graduation or from the next year (the deduction will be provided before the end of the current year, if he is a student, graduate student or resident, etc.) - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 19 or clarifications in letter No. 03-04-05 / 7-617 of the Ministry of Finance dated 12.10.2010.

3. Granting in 2016 a double standard deduction for children.

The standard deduction for children can be doubled in 2016 for the following workers:

• single parent (native or adoptive);
• single adoptive parent;
• single guardian (single guardian).

With the official registration of marriage, such a worker loses the opportunity to exercise the right to a double deduction. This will happen in the next month after the registration of the marriage - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 13.

But if the parents did not enter into an official marriage, can they be given a double standard deduction for children? It depends on the data of the birth certificate of these children, namely, which of the parents is registered in the named document. With a literal interpretation of article No. 218 of the Tax Code, each of the parents who are registered in the child's birth certificate can receive a standard deduction. That is, in the absence of an officially registered marriage, each of the parents can receive a standard type of personal income tax deduction - letter No. 03-04-06 / 5-93 of the Ministry of Finance dated 04/15/2011. If only one parent who does not have marriage registration is indicated in the child’s certificate, he is entitled to double the size of the standard personal income tax deduction, as a single parent - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 13.

Also, if one of the parents refuses to receive a standard deduction for a child at their place of work, the second is entitled to a double standard deduction, but the refusal must be formalized in writing - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 16.

4. Accounting for the income of a part-time worker in the event that he is provided with a standard deduction for children.

The firm usually deals withholding personal income tax from those payments that the worker receives at the main place of employment and internal part-time - Tax Code, Article No. 226, paragraph 2. To make a deduction, you need to take into account the income of residents of our state at an interest rate of 13% - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 17. For a part-time worker, income from the main workplace and from the combined one should be taken into account. Income received from combining work activities is taken into account and paid by a part-time firm that performs the functions of a tax agent, and it also calculates personal income tax - Tax Code, article No. those incomes that come from external part-time jobs. But the deduction can be received at the discretion of the worker himself - either from the main place of work, or from a combined job - Tax Code, article No. 218, paragraph 3.

5. Standard deduction for children in case of no income.

For each month included in reporting period, the worker should be given a standard deduction for those children he supports - Tax Code, Article No. 218, paragraph 1. That is, it can be for those months when there were no incomes. Deductions for such months are cumulative and will be made in case of income.

When deducting a standard view in an incomplete amount, the worker has the right to receive its balance at the end of the reporting period. But after the presentation of the declaration 3-NDFL in the local tax service- letter No. 03-04-06 / 53186 of the Ministry of Finance.

In the absence of income received by the workers themselves during the reporting period, which should be subject to 13% personal income tax, deductions for children are not allowed. Consider an example: an employee is not entitled to a standard deduction for children, since she is a full-time employee, but was on parental leave until she was three years old. She has no additional income. This situation is explained by the letter No. 03-04-05 / 8-10 of the Ministry of Finance dated 13.01.2012.

6. Providing this deduction for the employee himself.

It turns out that Russian legislation can provide standard deductions not only for the child, but also for the worker himself, if he has one of the statuses:

• Chernobyl;
• WWII invalid;
• a disabled soldier due to injury, concussion, mutilation as a result of the defense of our state (including the USSR);
• other persons listed in the Tax Code - article No. 218, paragraph 1, subparagraph 1.

The amount of the considered deduction in 2016 will be from 500 rubles to 3 thousand rubles.

Also, the right to deduct a standard type in the amount of 500 rubles is granted to a worker who falls under the following criteria: Heroes of the USSR and the Russian Federation, disabled children, disabled people of groups 1 and 2, spouses / parents of a deceased serviceman (under the protection of the Russian Federation and the USSR), other persons included in the list provided in the Tax Code - article No. 218, paragraph 1, subparagraph 2.

But in the case when a worker falls into several categories at once, for which a standard deduction is provided, then he can receive maximum size one of them, because they cannot be combined with each other and applied simultaneously.

Russian tax portal, Consultant on taxes and fees

Reply to Tatyana- Yes, last year closed. In your case, there is a simple way out, you need to make copies of your documents (which confirm the right to a child deduction) and request a 2-personal income tax certificate at work. Further, on the basis of these documents, you fill out the 3-NDFL declaration for 2016 and you tax authority returns excess withheld income tax.

Every citizen of Russia must pay tax on their income, which is called income tax individuals(personal income tax). Everyone knows about this civic duty. But a smaller number of people are well versed in who can reduce the part of the personal income tax paid, on what grounds and how this happens.

Meanwhile, a very significant number of Russians can take advantage of this. Our state gives tax breaks if in the past year a citizen had significant expenses for treatment, training or acquisition new apartment, For example. But such large expenses do not happen every year, but those who have them will have expenses for a growing child every year from the day of his birth.

The state is interested in the rising future scientists, soldiers, creators. An example of this interest is the tax deduction for Russians raising their own or adopted children. Here we consider deductions for children for personal income tax and changes that clarify this topic.

Every individual in our country pays the state a fixed percentage of their income. A certain amount, a part of personal income tax, may be returned to the taxpayer or not immediately levied on his income. This reduction in tax levied is called a tax deduction. More precisely, it is not the tax itself that changes, but the amount of annual income from which personal income tax is levied is reduced.

If your main income is wages, then your employer pays personal income tax for you, deducting this amount from the money accrued to you. It ensures that the employee receives the so-called "children's" deduction, reducing his taxable income. The amount for which this is done is determined by law and was increased in 2016. To do this, the employee does not need to fill out declarations, although it requires a certain documentation. A sample of the documents required for this will be given below.

In legal language, this is called the standard tax deduction. There are several types of such tax credits. The standard tax deduction is valid for several categories of Russians. One of these categories are people with children and income less than a certain amount.

It can be received not only by married spouses with a child, but also by all other categories of citizens containing minor children. For example, single mothers, divorced parents, people who have adopted babies or guarding them, etc.

Standard tax deduction for children. How not to miss your benefit?

For what period to provide a "children's" deduction

The time at which persons are entitled to this benefit is determined by two things.

The threshold of the amount of a person's income at which this tax relief is due. According to the bill introduced and approved in 2016, the limit of non-taxable income rose to 350 thousand rubles.

Actually the income of a person raising children. The deduction in question is given until the total income since the beginning of the current year reaches the threshold. Persons conducting this calculation should not forget that the amount of income calculated for this does not include dividends and payments exempt from personal income tax.

Documents required for this

• If a person with children receives his main income at the place of work, then he does not need to prepare any declaration or fill out any special form. Everything is much easier for him. To receive a tax benefit, he just needs to write a written application addressed to the employer about the desire to receive a standard tax deduction for children. A sample application form can be downloaded.
• This application must be supplemented by documents confirming the right to it. There is no exact legally approved enumeration of such documents. Current practice shows that for parents of children living with them, a copy of the birth certificate is sufficient. After all, it indicates both the names of the parents and the year of birth of the child.
• This rule is valid until the child has reached the age of majority. If after the age of 18 he does not continue his studies, then this tax relief stops. If he continues to study full-time, then the parents (and persons replacing them) of such children, annually until the child reaches age 24 years old, a certificate confirming studies from this educational institution must be submitted to the employer.
• But life is not reduced to a simple scheme of "dad, mom, children." Legislators tried to provide for all options for raising children by citizens. Foster parents submit copies of the agreement on the transfer to the upbringing of children in the family and present certificates of the adoptive parent.
• This tax break applies to divorced parents when they are involved in providing for the children. The fact of such participation must be documented. If the money for the maintenance of children or other forms of participation in ensuring their well-being is transferred by a parent who does not live with them without any legal registration, then it will be more difficult to prove it.
• If the deduction is provided in the same place where child support is withheld from the parent, then this fact is already such a confirmation, and nothing additional is required to be confirmed. He does not need any certificate or form.

There are other situations that give such a right. Understand more precisely which documents in different situations required to qualify for this tax break, the table will help.

Sizes of standard deductions

Standard deductions for children

The standard tax deduction is available for children under 18 and for full-time students, graduate students, residents, interns, students and cadets under the age of 24. The value is determined by how many children a person has and what their age is. In 2016, the same amount is given for the first and second child. It is equal to 1.4 thousand rubles. Starting with the third child, the amount increases to 3 thousand rubles. For the third, fourth, fifth, this amount will be given even after the older children grow up and the parents stop receiving the deduction for them.

Let's take as an example a person who has three children under the age of eighteen. The benefit will represent the amount for the first, second and third child, and not one deduction of three thousand rubles.

People raising a disabled child until he or she comes of age are entitled to a separate deduction. It continues to be provided if the disabled person continues full-time studies as a graduate student, resident, intern, and student until the age of 24. But here a reservation is made that only if they are disabled of I or II groups.

The amount of the deduction is not the same for different categories of educators. These changes took place in 2016. In 2016, it is given to a parent, adoptive parent, his spouse in the amount of 12 thousand rubles a month. In 2016, the amount of the deduction due to foster parents, trustee or guardian is noticeably less - 6 thousand rubles. per month.

The procedure for obtaining a standard deduction in 2016

When they plan to receive a deduction at their permanent job, it is quite simple. You need to apply to the employer for it. A sample application can be downloaded or read at the place of work.

To the application, add the documents listed above confirming the right to it, and that's it. All calculations and accruals will be handled by the one who calculates wages.

You don't even need to update the application every year. Only, in the case of full-time education of children after their eighteenth birthday and until they reach the age of twenty-four, an annual confirmation certificate from the place of study will be required.

A person working at two or more jobs at the same time can receive deductions only at one place of work of his choice.

Sometimes it happens that for some reason an employee cannot or does not want to apply for a deduction at the place of work, then he will not be able to receive it there. It is possible that the child was born when the father's income has already reached the threshold amount and the accountant refuses to recalculate. Or maybe the income of the taxpayer does not consist of wages. As an example, let's take individual entrepreneur. In all these cases, a person can use another method of obtaining a "child" deduction.

Then, in order to return the amount of the "children's" deduction due to him, he will have to take a slightly longer path. At the end of the year, you will need to contact the IFTS. He will have to fill out a declaration in the form of 3-NDFL and an application for a deduction. The declaration form and application form can be downloaded online.

Completed declaration form and all required documents and bring certificates to the tax office at the place of residence. There he will be made recalculation of the taxable base. The returned funds will then be transferred to his account.

Reasons for terminating the deduction

1. The first and obvious reason for ceasing to provide a person with this tax break is the achievement of his income named in the law of the threshold value.
2. Another obvious and tragic cause is the death of a child. Then in the year of death the deduction continues to be granted and stops thereafter.
3. The same principle applies to other, less dramatic reasons for its termination. The deduction continues to be granted in the year when the reason for its termination occurs, and ceases to be valid from January of the following:
4. When the child is 18 and he is no longer in full-time study.
5. When a child continues to study full-time, but he has reached the age of twenty-four.
6. If he is under twenty-four and has completed his full-time education, the deduction ceases in the month following graduation.

Example of calculating the standard tax deduction for children

Before considering an example of calculating the "children's" deduction, we stipulate general principles. First you need to determine the order of the children. Figure out which one is which in the account for the taxpayer. This is done according to the year of birth, where the eldest will be the first. If twins were born in the family, then their order is determined in random order.

The importance of this is determined by the fact that when the first children become adults, the younger children are still the third and fourth. Or when children appear in a new marriage, one of the spouses may well have a common child first, and the other - the third or fourth. Accordingly, he will receive a deduction for the third, even if the children in the previous marriage have long grown up.

Let's consider just such an example. Petrov P.P. has two children from his first marriage, aged 21 and 16, and two children from his current marriage, aged 11 and 3. Every month, he receives an income of 44 thousand rubles. A man pays child support from his first marriage, so he has the right to provide him with tax deductions for three children. The age of the eldest of his children is already over eighteen and the boy is studying in absentia, so there is no “children's” deduction for him.

Petrov is entitled to deductions for the second in the amount of 1.4 thousand rubles, for two third and fourth children, 3 thousand rubles each. per month. As you can see, 7.4 thousand rubles will be deducted from Petrov's taxable income every month. This will continue until Petrov's income reaches the limit indicated in the law. All this time, personal income tax will be calculated by Petrov P.P. according to the formula:

Personal income tax \u003d (44,000 rubles - 7,400 rubles) x 13% \u003d 4,758 rubles.

RUB 39,242 Petrov will get his hands on a monthly basis. If he did not have deductions for children, then the personal income tax collected would be 44,000 x 13% = 5,720 rubles. This difference in favor of Petrov would have played a role when he would have been paid vacation pay.

Double deduction for children

In cases specified by law, it is possible to receive a double deduction for children. Firstly, a double deduction for children is due for a single parent (guardian, adoptive parent or trustee). True, this is not so easy. If the parents are divorced, and one person is raising the children without receiving alimony or any other assistance, this does not entitle him to a double deduction. Even if one is deprived of parental rights, this does not make the child raising alone the only one. Double deduction and in this case he is not supposed to.

A sample application for a standard double child allowance can be downloaded.

Secondly, a double deduction can be provided to one of the parents if the second writes an application with a refusal in his favor.

True, in order to transfer this right, one must first of all have it. Let's take an example when a mother is on parental leave and receives "vacation pay" that is not subject to personal income tax. The father in this case will not receive a double deduction. When one of the educators does not pay personal income tax, he cannot transfer the right to a deduction, since he does not have it. Failure by one parent to receive a deduction does not automatically entitle the other to a double deduction.

If both family members work, then there is no particular point in transferring the right. After all, the amount of deductions and the cancellation threshold will remain unchanged. And for a parent receiving a double deduction, a certificate will be required monthly from the “refused” parent that his income has not exceeded the threshold. As soon as the income of the “refusing” exceeds the approved limit, he loses the opportunity to transfer his right to the second parent, and he ceases to receive it for him.

The issue of granting deductions for disabled children is controversial today. Specialists of the Ministry of Finance believe that educators are entitled to only one (larger) deduction. But the Supreme Court follows a different logic and recommends summing up the deductions - ordinary and for a disabled child. This is the decision taken by many courts in such conflicts.

The employer will have to decide for himself how to proceed.

Changes in 2016

Standard tax deductions for children were provided before. Already in 2015, it was known that in 2016, amendments would be made to the previously existing legislative documents on this issue. There were suggestions that they would be quite serious.

Now it is obvious that no fundamental changes have been made in the grounds and mechanism for obtaining deductions for children in 2016 compared to 2015. In 2016, the threshold amount of income increased from 280 thousand rubles. up to 350 thousand rubles

In 2016, the amount of deductions for disabled children for parents and adoptive parents increased significantly from 3 thousand rubles. up to 12 thousand rubles, and for guardians, trustees and adoptive parents - from 3 thousand rubles. up to 6 thousand rubles for every child with a disability.

Providing standard deductions per child: changes and subtleties

The concept and conditions for granting standard tax deductions for children

standard tax deduction- this is a tax benefit established by the current legislation, reducing (taxable income) of an individual.

That. standard tax deductions are amounts that are deducted from wages before payment (personal income tax), therefore, when applying the deduction, the employee receives more money, because Personal income tax is calculated not from the entire amount of wages, but from the difference between it and the size of the tax deduction. Therefore, if an employee has a child or children, then such an employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing to them his right to use it.

Conditions for the withdrawal

Eligibility for the standard child tax credit is limited by a number of conditions:

Therefore, the standard deduction can be received for each of your children who are under 18 years old. If the child (children) is over 18 but under 24 years old, then he (they) can also receive a deduction if he (they) is a student, graduate student, intern, intern, cadet and is studying full-time.

a copy of the identity card of a participant in the war in Afghanistan.

01/13/2014 A.A. Ivanova

Comments on the application for a standard tax credit

A new application for a standard deduction must be submitted in the following cases:

the employee has changed jobs;

the application for the last year reflects the specific period for which the deduction is provided (for example, "I ask you to provide a deduction for children in 2017");

the employee had a child in December 2017 or on the New Year holidays of 2018;

the employee became a guardian, trustee or adoptive parent in December 2017 or on New Year's holidays 2018;

the grounds for granting the deduction have changed (for example, the status of the child has changed: he became disabled, the status of the parent himself has changed: he has become not alone, the second parent transferred the right to receive the deduction to the first parent).

The following must also be taken into account:

Individual cases of obtaining a standard deduction

We are often asked about two questions:

on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent if the spouses are divorced or are in a "civil" marriage;

about receiving a standard tax deduction by one of the parents with the consent of the other parent.

Obtaining a standard tax deduction and necessary documents by the second parent if the parents are divorced

If the parents of the child (children) are not married (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:

applications for the application of the standard tax deduction;

copies of the child's birth certificate;

document confirming finding a child on the provision of the taxpayer(such a document, for example, can be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarial agreement of the parents on the payment of alimony, etc.).

Similar clarifications are contained in the Letters of the Ministry of Finance of the Russian Federation of December 13, 2011 No. 03-04-05 / 5-1021, of February 10, 2012 No. 03-04-05 / 8-147.

Is it possible to simultaneously provide a standard tax deduction for personal income tax to the mother, father of the child and his new wife?

Quite often there is such a situation when a child from his first marriage lives with his mother, and the father of the child pays alimony. In the Letter of the Federal Tax Service of Russia dated September 17, 2013 No. BS-4-11 / 16736 gave a positive answer to the question indicated in the title, explaining that:

divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve the parent from the obligation to support his children (clarification in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected])) is entitled to a child deduction because he pays alimony. That is involved in the maintenance of the child. But the money that goes to alimony is the joint property of the spouses, that is, the father of the child and his new wife. Therefore, she is also entitled to a deduction;

the new husband of the mother is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05 / 8-640, dated April 18, 2016 N 03-04-05 / 22162).

Consequently, when parents divorce, four people are entitled to count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.

What documents do you need to take for a child deduction from parents and their new spouses:

Double standard tax deduction for one of the parents

According to the rules of Article 218 of the Tax Code, a double deduction can be provided on the basis of a statement about the refusal of one of the parents (adoptive parents) to receive a tax deduction.

One of the parents can refuse to receive a standard deduction in favor of the other parent only if he has the right to it, which is confirmed by the relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives income exempt from taxation, he cannot refuse to receive this deduction in favor of the second parent.

However, it should be borne in mind that it is impossible to waive the standard deduction in favor of the other spouse in cases where one of the parents:

does not work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05 / 8-1331);

is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05 / 8-997);

is on leave to care for a child up to one and a half years (letter of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 8-95);

is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05 / 8-513).

When they are married, then this does not raise questions from anyone.

But if the parents are divorced (not married), then the question arises of what documents are necessary and sufficient to receive a deduction in this case. The Ministry of Finance of the Russian Federation in Letter No. 03-04-05 / 8-147 dated February 10, 2012 explained that in this case the following are necessary:

statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by the relevant documents (i.e. the child is on the taxpayer’s support, the taxpayer has income subject to personal income tax at a rate of 13%, and the amount of such income does not exceed the established value in the amount of 280,000 rubles);

application for the application of the standard tax deduction;

• An example of calculating the double deduction for a single mother

  For example, an employee is a single mother and she has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.

  In this case, the employee is a single parent and is entitled to double the deduction for each child:

  In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child born out of wedlock;

  In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child whose father is recognized as missing by a court decision.

  That. for both children, the employer must provide a deduction in the amount of 5,600 rubles.

  When the parent is not the only one

  According to the Ministry of Finance of Russia, parent is not the only one in the following cases:

  if the marriage between the parents is dissolved, i.e. parents are divorced;

  if the parents of the child are not and have not been in a registered marriage;

  the second parent is deprived of parental rights, tk. deprivation of parental rights does not release parents from the obligation to support their child;

  the other parent is serving a sentence in places of deprivation of liberty.

  This financial department was indicated in letters dated 12.08.2010 N 03-04-05 / 5-448, dated 18.06.2010 N 03-04-05 / 5-340, dated 24.07.2009 N 03-04-06-01 / 192, dated 13.04.2009 No. 03-04-05-01/180, 02.11.2012 No. 03-04-05/8-1246, dated 24.10.2012 No. 03-04-05/8-1215, 15.01.2013 No. 03-04-05 / 8-23, the same conclusions are contained in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected]

  Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to double the deduction.

  Also, a double deduction is not provided to the single parent if he married (RF), because (as the Ministry of Finance of Russia explains in Letter No. 03-04-05 / 8-372 dated 11.04.2013) in this case, the obligation to support the child is distributed between the parent and spouse. At the same time, the spouse of the parent who provides for the child is also entitled to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated 05.20.2013 No. 03-04-05 / 17775). After the dissolution of such a marriage, the provision to the single parent of a standard double deduction for a child can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated 02.04.2012 No. 03-04-05 / 3-410).

  The amount of the deduction if there are adult children

  In April 2014, the Ministry of Finance, in its letter dated April 17, 2014 No. 03-04-05 / 17619, explained that it is necessary to take into account the total number of children in the employee's family, including those for which deductions are no longer provided to parents. That is, if there are two adult children over the age of 24 and one minor child in the family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent's income on an accrual basis from the beginning of the year does not exceed 280,000 rubles.

  The Ministry of Finance expressed a similar opinion earlier in response to the question:

  Is it possible to provide a deduction of 3,000 rubles for a third child if the eldest child is over 24 years old?

  According to the Ministry of Finance of Russia, set out in letter No. 03-04-05 / 8-1014 dated 08.12.2011, the oldest child should be considered the first, regardless of whether a deduction is provided for him or not.

  Getting a deduction from the tax office

  certificate 2-NDFL;

  Note: from 02.11.2017 a certificate can be taken in the taxpayer's personal account

  a copy of the child's birth certificate.

  You do not need to submit an application for a deduction, because such a requirement is excluded from clause 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ of December 27, 2009.

  Article 218 of the Tax Code of the Russian Federation

  (as of 07/01/2019)

  →

  When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:

  1. in the amount of 3,000 rubles

     • persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

       persons who received disability as a result of the disaster at the Chernobyl NPP from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl NPP or engaged in operation or other work at the Chernobyl NPP (including temporarily assigned or seconded), military personnel and conscripts, called up for special collections and involved in the performance of work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons in command and rank and file of the internal affairs bodies, the State Fire Service, who were (are) serving in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl nuclear power plant, regardless of time, elapsed from the date of the operation for bone marrow transplantation and the time of development of disability in these persons in this regard;

       persons who took part in 1986 - 1987 in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or in other works at the Chernobyl nuclear power plant (including those temporarily assigned or seconded);

       military personnel, citizens discharged from military service, as well as those liable for military service called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including the takeoff and lifting, engineering and technical staff of civil aviation, regardless of the place of deployment and the work performed by them;

       persons of private and commanding staff of the internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons serving in the troops national guard Russian Federation and having special ranks of the police, employees of the internal affairs bodies, the federal fire service of the State Fire Service, including citizens discharged from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987;

       military personnel, citizens discharged from military service, as well as those liable for military service called up for military training and who took part in 1988-1990 in work on the Shelter object;

       who became disabled, received or suffered radiation sickness and other diseases as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, from among those who received (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and the rehabilitation of radioactively contaminated territories along the Techa River in 1949-1956, persons who received (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (relocated), as well as those who voluntarily left settlements exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian personnel military units and a special contingent that were evacuated in 1957 from the zone of radioactive contamination (at the same time, citizens who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination due to an accident in 1957 year at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to radioactive waste discharges into the Techa River), persons living in settlements exposed to radioactive contamination due to an accident in 1957 on pr production association "Mayak" and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation as of May 20, 1993 was more than 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from the settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation on May 20, 1993 was more than 1 mSv (in addition, compared to the level of natural radiation background for the area);

       persons who directly participated in the testing of nuclear weapons in the atmosphere and military radioactive substances, exercises with the use of such weapons until January 31, 1963;

       persons directly involved in underground testing of nuclear weapons under conditions of emergency radiation situations and the action of other damaging factors of nuclear weapons;

       persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense;

       persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

       persons directly involved in underground testing of nuclear weapons, carrying out and providing work on the collection and disposal of radioactive substances;

       invalids of the Great Patriotic War;

       invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service, or received as a result of an illness associated with being at the front, or from among the former partisans, as well as other categories of disabled people, equated in terms of pension provision to the specified categories of military personnel;

  tax deduction in the amount of 500 rubles for each month of the tax period applies to

  • Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

    civilians of the Soviet Army and the Navy of the USSR, internal affairs bodies of the USSR and state security the USSR, who occupied positions v military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is counted by these persons in the length of service for the appointment of pensions on preferential terms established for military personnel of units of the active army;

    participants of the Great Patriotic War, combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;

    persons who were in Leningrad during its blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

    former, including minors, prisoners of concentration camps, ghettos and other places of detention created by Nazi Germany and its allies during the Second World War;

    disabled since childhood, as well as disabled people of groups I and II;

    persons who received or suffered radiation sickness and other diseases associated with radiation exposure caused by the consequences of radiation accidents at nuclear facilities for civil or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;

    junior and middle medical personnel, doctors and other employees of medical institutions (with the exception of persons whose professional activity associated with work with any types of sources of ionizing radiation in the conditions of the radiation situation at their workplace, corresponding to the profile of the work being carried out), who received excess doses of radiation exposure during the provision of medical care and maintenance during the period from April 26 to June 30, 1986, as well as persons affected by the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

    persons who donated bone marrow to save people's lives;

    workers and employees, as well as former military personnel and retired from the service of private and commanding officers of the internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons who served in the troops of the National Guard of the Russian Federation and have special police ranks, employees of bodies internal affairs, institutions and bodies of the penitentiary system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penitentiary system who received occupational diseases associated with radiation exposure at work in the exclusion zone of the Chernobyl nuclear power plant;

    persons who took (including those temporarily sent or seconded) in 1957-1958 directly involved in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work to carry out protective measures and rehabilitate radioactively contaminated territories along the Techa River in 1949 - 1956;

    persons evacuated (relocated), as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination. At the same time, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination as a result of radioactive waste discharges into the Techa River;

    persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the catastrophe at the Chernobyl nuclear power plant, or resettled (relocated), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of intrauterine development at the time of evacuation;

    her and the spouses of military personnel who died as a result of injury, concussion or injury received by them in the defense of the USSR, the Russian Federation or in the performance of other military duties, or as a result of an illness associated with being at the front, as well as her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is granted to the spouses of the dead military personnel and civil servants, if they have not remarried;

    citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities were fought, as well as citizens who took part in hostilities in accordance with decisions of the state authorities of the Russian Federation in the territory of the Russian Federation ;

  Clause 3 became invalid from 01.01.2012.

  tax deduction in the amount of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1 - 2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (in respect of which tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subparagraph does not apply;

  From 01/01/2016, subparagraph 4 of part 1 is valid in a new edition (Federal Law of 11/23/2015 No. 317-FZ):

  the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, in the following amounts:

  1,400 rubles - for the first child;
  1,400 rubles - for the second child;
  3,000 rubles - for the third and each subsequent child;
  3,000 rubles - for the third and each subsequent child;
  12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II;

  the tax deduction for each month of the tax period applies to the guardian, guardian, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts: