Salary limit for deductions for children. Restrictions on the provision of personal income tax benefits for children

Today, many parents are interested in what actions and conditions must be performed to reduce the size of the taxable base, what documents must be drawn up, what is the limit for children in 2019, as well as many other features of this procedure.

In this regard, the article is devoted to the topic of tax credits charged for providing a child, as well as the basic rules for their issuance.

Each parent who is officially employed, and also pays personal income tax from other sources of income (if any), according to the law, has the right to reduce the size of their tax base.

However, you can take advantage of the tax rebate, which is possible until he is eighteen years old. And in the event that the daughter or son of a taxpayer is studying full-time, then the deduction will be provided up to the age of twenty-four.

What are deductions for a child

Today, Russian tax legislation, namely articles under numbers 218 and 219, it is established that the mother or father of the child can draw up a deduction in the following situations:

1. For security costs. Every natural person who is a natural father, mother, guardian or guardian of a child, who at the same time is engaged in his upbringing and support, is entitled to material compensation.
2. For payment of education. If the child of the taxpayer receives full-time education and at the time of registration of the deduction has not reached the age of twenty-four, then part of the spent on education Money can be returned (if the payment was made less than three years ago).
3. For medical expenses. Sometimes it happens that an individual spends money to pay medical services as well as necessary for the treatment of his child. IN this case The taxpayer has the right to return back the personal income tax previously paid to him or, in other words, to slightly reduce the price for treatment.

ATTENTION! To get a deduction for the expenses described in the second and third paragraphs, be sure to make sure that the institution that the taxpayer uses is licensed. Otherwise, you should not count on the provision of a tax credit.

What actions and conditions need to be performed

To receive a deduction for a child, you must follow the same steps as for any other type of tax credit. As a rule, this is the preparation and filling out of certain samples of documentation, collecting all other copies of the required papers, submitting them for verification and waiting for the transfer of funds.

However, in order not to waste time in vain and the above actions were not carried out in vain, we advise you to pay attention to the conditions that must be met to obtain child deduction:

• Submit documents on time. As you know, a declaration drawn up on the 3-NDFL form is submitted no earlier than the next year after the year in which the taxpayer became entitled to this deduction.
• Child's age. As mentioned earlier, an individual is considered a child until he or she is eighteen years old. And if he is studying, then the status of a child remains with him for another six years after reaching the age of majority.
• Pay personal income tax. Since compensation for children is issued from the state treasury, or, in other words, the personal income tax given by him is returned to an individual, only taxpayers can receive a child deduction.

It should be noted that in the event of a reduction in the taxable base for expenses related to payment for treatment or education of children, one must not forget to take into account such a factor as the limitation period for the deduction, which is equal to three years.

The documents

To receive a child tax deduction, first of all, an individual will need to draw up such documents as a declaration (filled out according to the 3-NDFL form), a certificate of income information (issued by the employer and filled in according to the 2-NDFL model), an application containing a request for refund of personal income tax and details bank card and also make a copy of the birth certificate.

If the taxpayer claims in connection with the costs of the child, the above list of papers must be supplemented with a copy of the institution's license, paid services which were used, the agreement on their provision, as well as all kinds of payment documents.

Deduction limit in 2019

Tax legislation establishes a certain limitation on the amount of each type of deduction. That is, the taxpayer cannot receive an amount greater than that which is prescribed in the legislation as the maximum possible. Therefore, before counting on any amount of material compensation for a child, make sure that it does not go beyond the maximum allowable amount.

For standard deduction

A tax credit (the one that is provided for providing children) is accrued to an individual until the moment when his total income, calculated from the beginning of the year, has not become more amount equal to 350,000 rubles. If the taxpayer's annual income is less than the specified amount, then the deduction will be charged to him throughout tax period.

Thus, if the child's father earns 50,000 rubles a month, then the reduction in his tax base will be made from January to July inclusive. That is, for seven months he will pay tax at a slightly lower amount than usual, and then this process will be suspended.

To understand up to what month the child will be credited standard deduction, you need to divide its maximum amount (350,000 rubles) by the monthly income of the taxpayer. The resulting number is the month during which the tax credit will be issued last time a year.

For social expenses for a child

In 2019, it is not always possible to reduce the tax base by the amount that coincides with the size of the costs incurred by the parent. In the case of sufficiently large expenses, you should pay attention to the following limit restrictions:

1. 120 000 rubles - the maximum possible tax rebate for expenses related to the payment of medical services for the daughter or son of a taxpayer, as well as the purchase of drugs for them.
2. 50 000 rubles — this is the deduction limit for an individual who has paid for the education of his children, and it does not matter at all whether they are relatives or wards.

In order to find out how much more an individual will receive money for a year after providing him with the maximum amount social deduction, you need to find 13% of the above figures. Thus, a parent can receive no more than 6,500 rubles per year for the education of a child, and 15,600 rubles for treatment.

IMPORTANT! If the parent is raising the child alone or the other parent has refused the deduction, then in this case the taxpayer is entitled to double the compensation. However, the maximum allowable limits for child deductions remain the same.

Standard tax deductions for children in 2017 you can add. Size table, income limit and new codes for 2-NDFL - in the article.

It's easy to get confused about the rules according to which you need to provide a tax deduction for a child in 2017. Its size depends on both the number of children and the relationship of the parents. The table and visual diagrams will help you figure it out.

Who is eligible for the standard child tax deduction in 2017?

In 2017, parents and guardians (trustees) can receive. It is imposed on every minor, as well as a full-time student, graduate student, resident, intern, student, cadet under the age of 24.

And what about the external part-time workers? They have the right to choose an employer from whom they will receive the standard child tax deduction. If new employee chose your company, you have no right to refuse him. You can only reduce the income of the part-time worker that your organization has accrued. Do not take into account payments from other employers (clause 3 of article 218 and clause 3 of article 226 of the Tax Code of the Russian Federation).

Child deduction 2017: ceiling

The Tax Code establishes a maximum income limit, after exceeding which the standard deduction for a child in 2017 is not allowed for an employee. It is 350,000 rubles.

The personal income tax deduction for children is provided by one of the employers at the employee's choice. To do this, write a statement, to which they attach a photocopy of the baby's birth certificate and a certificate of training (if necessary)

Annual statements are not needed. An exception is when the employee did not indicate the year in the initial application. For example, an employee asked "to provide a standard deduction for children in 2017 in the amount of ...". Then now take a new application from him without a year.

From employees who did not put a specific year in the application, ask for new documents if something has changed. Let's say the kids become adults. Then, for the tax deduction for the child, you need a certificate from the place of study.

How to calculate child deductions in 2017

Standard personal income tax deductions in 2017 for disabled children

Amounts by which income tax can be reduced individuals, spelled out in subparagraph 4 of paragraph 1 of Article 218 Tax Code RF. Each month, an employee's income can be reduced:

• for 1400 rubles. - for the first or second child;
• RUB 3000 - on the third and each subsequent.

The tax deduction is higher for disabled children. Parents, adoptive parents and their spouses can reduce the income from which the tax is taken by 12,000 rubles. Guardians, trustees and adoptive parents - 6,000 rubles. According to the judges, the deductions for disabled people are added to the usual ones.

It turns out that the total amount of the tax deduction for the disabled person who was born first is 13,400 rubles per month (1,400 + 12,000). For guardians and trustees - 7400 rubles (1400 + 6000).

Such explanations are given in the review approved by the Presidium of the RF Armed Forces on October 21, 2015. The Ministry of Finance of Russia also agreed with the judges ( letter dated March 20, 2017 No. 03-04-06 / 15803).

For your information: do not forget about deductions when calculating personal income tax will help "". The online service will ask you to mark the right to deduction once. And then it will monitor the limit and update new amounts of deductions from year to year.

The size of the standard tax deductions for personal income tax in 2017 for children: table

Double deductions per child for personal income tax in 2017

The only parent receives the standard personal income tax deduction in 2017 for children in double the amount. This is when paternity is not legally established: in the birth certificate, information about the father was entered at the request of the mother (letter of the Ministry of Finance of Russia dated February 2, 2016 No. 03-04-05 / 4973). But if the mother gets married, she will not be able to receive a tax deduction for the child.

Important!

If the father does not pay child support, this does not make the baby's mother the only parent.

A double can be obtained if the second parent abandons it. But at the same time, he must have the right to it - to receive income that tax personal income tax at a rate of 13 percent, to keep within the limit of 350,000 rubles.

For convenience, we have presented all the information in the form of a diagram.

Standard tax deduction codes for personal income tax in 2017 for children

The FTS changed the codes for 2-NDFL certificates in December 2016. For tax deductions per child, now there are 24 codes instead of 12. To avoid confusion, we have introduced new codes in the table.

The personal income tax deduction code for a child depends on several conditions. First, on what kind of employee he is - first, second, third or younger. For the first and second, the deduction is 1400 rubles. per month. For younger children - 3000 rubles. (Article 218 of the Tax Code of the Russian Federation).

Secondly, how much the employee receives the tax deduction for the child - single or double.

Thirdly, do the children have a disability.

The first is the one that is older in age (letter of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05 / 8-133).

The category of standard tax deductions should include the tax code deductions for children. In the article you will see comprehensive information about tax deductions for children in 2017: what amount, application form, who is entitled to deductions, how to use tax incentives per kid, double deduction, and so on.

What is a tax deduction and who is entitled to it

The amount and procedure for submitting a tax deduction for children is discussed in article 218 of the Tax Code of Russia. With regard to deductions for a baby, the amount with which 13 percent income tax not withheld. Each parent of a toddler is eligible for a child tax deduction. This also includes guardians, foster parents, on whose support the child is. There is a tax deduction for each child: under the age of 18 and for each full-time student, resident, graduate student, student, cadet under the age of 24.

Codes and amounts of deductions in 2017

Until the month in which the income of the taxpayer, calculated on an accrual basis from the beginning of the tax period, is valid for up to a month. The income must exceed 350 thousand rubles.

• In 2017, the deduction for the first child is 1,400 rubles.
• For the second baby - 1400 rubles.
• Deduction for the third - 3000 rubles.
• Deduction for a disabled child is 12,000 rubles for parents and adoptive parents, and for guardians or adoptive relatives - 6,000 rubles.

The second guardian or parent is eligible to receive a deduction of this amount if he has income that is taxable.

With regard to documents for obtaining a tax deduction

The employer usually submits tedious data to tax office in order to issue a deduction for the employee's children. In this case, tax will not be withheld from the indicated amounts. As for the documents, the employer asks for the following:

• certificate in the form 2-NDFL from the last place of work for the given year;
• birth certificate for each baby;
• for children aged 18-24 - a certificate from the educational application;
• an application for a standard child tax deduction.

If the taxpayer during the year was not provided with deductions for the baby, whether they were issued, but not in full, then he has a chance to return the tax paid next year, if in tax office he will file a declaration and required documents.

List of documents related to the refund of the deduction:

• a copy of the birth certificate of each baby;
• tax declaration in the form of 3-NDFL;
• help with educational institution for a child who is between 18 and 24 years old.

Regarding double deduction per child

A double deduction per child is given to a single mother or to one of the parents or adoptive parents of their choice. To do this, you must provide a statement of refusal from one of the relatives. There are required condition- the presence of income, which is subject to personal income tax, from the parent, which transfers the right to deduction. Since the beginning of 2013, a certificate of income in the form of 2-NDFL must be shown to the employer every month, if the deduction is doubled. Therefore, the list is supplemented to obtain a double deduction:

• a statement from the other parent to refuse the child deduction;
• application for a double deduction;
• certificate of income in the form of 2-NDFL of the parent who refused.

How is the standard child tax deduction processed?

The employer can provide a deduction for the baby from the beginning of the year, and regardless of the month in which the application was submitted for its receipt and all the necessary documents. The amount of the tax deduction is determined based on the total number of children of the taxpayer. This also includes children who are not eligible for tax deductions.

And here it does not matter - children of their own or those who are under guardianship, adopted children or children of spouses. If the marriage was not concluded between the parents of the child, then the second parent can receive a deduction only when he shows documents that confirm the presence of the child on the taxpayer's support. For example, this can be a certificate of registration of a child at the place of residence of a given parent, a copy of a court decision, where there is an explanation of who the child lives with, and so on.

There is also a double single parent deduction. In the legislation, you cannot find the concept: a single parent. Only now, as the Ministry of Finance noted, a parent cannot be the only one if the marriage is not registered between the child's relatives. The absence of a second parent in a baby can be confirmed by such documents as:

• death certificate of the second parent;
• birth certificate, in which only one parent is entered;
• a court decision on recognizing the second parent as missing;
• certificate from the registry office that the second parent was entered in the birth certificate from the words of the mother.

Employed citizens and individual entrepreneurs with status payers of personal income tax, can exercise the right to reduce income tax. To do this, they declare the possibility of applying tax deductions. Standard tax deductions in 2017 will remain the same. By the nature of their provision, they are divided into 2 categories: deductions for oneself and for children.

Standard deductions provided to a citizen in person

Under certain circumstances, citizens can benefit from withholding tax on earnings from earnings. Deductions in the amount of 500 or 3000 rubles are provided for yourself. If the right to receive several types of standard deductions at the same time arises, the larger of them is allowed to be applied. The exception is the personal income tax deduction for children. Its use is independent of the existence of rights to other deductions.

Reduce personal income tax by 3000 rubles. when calculating wages the following persons may:

1. Participants in the liquidation of the consequences at the Chernobyl nuclear power plant and other facilities exposed to radioactive contamination.
2. Citizens participating in a nuclear weapon test.
3. Disabled people of the Second World War.
4. Military personnel who became disabled while participating in hostilities.

Deductions in the amount of 500 rubles are received by the following persons:

1. Heroes of the USSR and the Russian Federation.
2. Participants in military operations to protect the country.
3. Concentration camp prisoners.
4. Citizens in Leningrad during the blockade.
5. Disabled children, as well as 1.2 groups.
6. Those who have suffered radiation sickness, evacuated from the zones of radioactive damage, etc.

Receiving deductions

How do I get a tax deduction? To this end, at the place of work, it is required to submit an application for the right to benefits when calculating personal income tax. Additionally, it is necessary to provide documents confirming the status of the applicant.

Standard deductions for children

Citizens who have dependent children (parents, including foster parents, trustees, guardians) have the right to take advantage of the income tax benefit. The standard personal income tax deductions for children will not change. As before, they will be divided into several types:

1. 1400 rubles - for the 1st or 2nd child.
2. 3000 rubles - for the 3rd and subsequent children.
3. 6,000 rubles in the format of deductions are provided to guardians, foster parents, guardians for each child recognized as a disabled person until they reach 18 years of age. Under the same conditions, the rights to benefits for disabled children of the 1st and 2nd groups, full-time students under the age of 24, appear.
4. 12,000 rubles for parents of children with disabilities until they reach 18 years old, or for a disabled person of group 1,2, full-time student up to 24 years old.

The total number of children of the taxpayer is taken into account, regardless of their age.

You can use the right to preferential taxation of earnings until a certain level of income is reached. Limiting value deduction occurs upon receipt of taxable earnings in the amount of RUB 350,000. The calculation is carried out on an accrual basis from the beginning of the year.

The right to receive a "child" deduction appears from the month of birth of the child, or from the period of his adoption, registration of documents for custody.

The procedure for granting deductions for children

There are no plans to change the rules for granting deductions in 2017. All are also supposed to benefit from personal income tax for children in double the size of the parent (guardian, trustee), who is the only one. This status is assigned if the second parent is declared deceased or missing. If a single parent enters into a marriage, the right to double deduction is lost. In the event of a divorce, an increased deduction may again be granted if the child was not adopted in marriage.

A double deduction for children can be assigned to one of the spouses if the other parent waives this right.

The granting of benefits is carried out in the presence of an application for a tax deduction. In this case, supporting documents should be provided. They can be copies of the received birth documents, acts on the appointment of guardianship (guardianship), certificates of full-time education, certificates of disability, and others.

Standard tax deductions in 2017 can be obtained at the place of work. If a citizen has entered into employment contracts with several employers, the place of provision of deductions is determined at his choice.

In the event that an employee is employed not from the beginning of the year, when calculating the deductions, his income in previous jobs during the reporting period is also taken into account. The grounds for this are certificates issued by former employers 2 - personal income tax, indicating total amounts earnings and the amount of deductions provided.

In case of non-use of the right to deductions, the taxpayer may submit to the Federal Tax Service a declaration calculating the amount of income. The declared amount of deductions after verification of documents will be reimbursed by the tax authority.

When calculating personal income tax, there are many deductions. They are standard, property, social and others. If necessary, prescribe each of these deductions. Today we will consider the deductions per child and how they should be reflected in the certificate for 2017.

Who is eligible for the deduction

The most common type of deduction is standard child deduction... Every employee who has a child under the age of 18 has the right to it. Or up to 24 years old, but on condition that he is studying at the full-time department of an educational institution.

Employees who, in relation to the child, are eligible for deduction:

• natural or adoptive parents, as well as their spouses;
• adoptive parents;
• trustees;
• guardians.

Deduction codes

For all deductions that are reflected in, there are special codes. They were introduced in order to make it easy to understand for what exactly this or that deduction is given.

For deduction for the first child applies code 126... It has been in effect since the end of 2016 and replaced code 114. Changes were made by order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11 / [email protected] The entire group of codes 114-125 has been replaced. They were replaced by codes 126-149.

The number of codes has increased since deductions differentiated... Under the previous system, everyone was entitled to equal deductions, regardless of whether the employee was the child's parent, guardian, curator, and so on. Now everything is a little different. For example, if we are talking about a deduction for a disabled child, then under the new rules it is provided:

• in total 12,000 rubles- to parents (their spouses), adoptive parents;
• in total 6000 rubles- foster parents (their spouses), guardians and trustees.

For the same reason, the old 114 code has been split into 2:

1. Code 126- for a deduction of 1,400 rubles per month for the first child for parents (their spouses) and adoptive parents.
2. Code 133- for a deduction of 1,400 rubles per month for the first child for trustees, guardians and adoptive parents (their spouses).

Reflection in the certificate 2-NDFL

Standard deductions that are provided to the employee are indicated in section 4 of the 2-NDFL certificate.

Important! Section 3 also provides fields for deduction codes. However, they are for professional deductions only. therefore deductions for children in section 3 should not be reflected.

Standard deductions are reflected in 2-NDFL in section 4

The amount of deduction for each child is indicated separately, with the appropriate code

Note! In the 2-NDFL certificate, the amount of the deductions provided is indicated separately for each code. For example, if an employee has two children, then he is entitled to a deduction of 1,400 rubles for each of them. However, you cannot add the deductions and indicate in one amount, since each of them has its own code (see table below).

Table. Group of standard deduction codes for children for form 2-NDFL