This list you can use to obtain deductions when buying real estate through the tax inspection. You can download the list in PDF format by passing this link.
Application for the return of tax (through the tax inspection)
You can download a sample application for a return tax for tax Inspection In DOC format, passing on this link. With the help of this statement filed with the declaration, you can get a returned tax from tax authorities.
Application (agreement) on the distribution (section) of deductions for general joint ownership, without percentage of mortgage
Statement (agreement) on the distribution (section) of deductions for general joint ownership, with percentage of mortgage
You can download a sample application in DOC format by passing this link. Neither the notarization of this document is not required, nor the presence in submitting this document of the second owner (the owner that does not submit a declaration).
How to get a maximum deduction Quick and easy?
The easiest way to quickly prepare the right documents for the maximum refund and submit these documents with taxing. With the taxing inspection approves documents and they do not have to redo. You will receive the right documents and expert advice. And then you can choose - attribute documents to the inspection yourself or submit online.
Documents for deducting through the employer when buying real estate
List of documents for deduction upon receipt of deduction from the employer
You can use this list to receive deductions when buying real estate through the employer. You can download the list in PDF format by passing this link.
Application for deduction (at the employer) to the employer
You can download a sample application for an employer (or other tax agent) in the DOC format by passing this link. With the help of this statement, having previously received a notification of the right to deduct the tax inspection, you can get deduction from your employer.
Application for deduction (at the employer) in the inspection
You can download a sample application for the tax inspection in DOC format by passing this link. With this statement, you can get a notice of the right to deduct the tax inspection. Further, with the notice of the right to deduct, you can get deduction from your employer (or other tax agent).
Agreement on the deduction section of general joint ownership You can use the same as when you deduct through the tax inspection (above).
Documents for deduction for training
List of documents for receiving tax deduction
Application for tax returns when deducting
Upon receipt of deduction for learning, the application for deduction is no longer required. The appropriate changes to the Tax Code were made by law at the end of 2009. But if you want the return tax to be listed to you, you need to submit to the tax inspectorate of your details bank account. Therefore, we recommend submitting a statement on this template with the details of your account.
Documents for deduction for treatment
List of documents for receiving tax deduction on medicine
You can download the list in PDF format by passing this link.
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A large number of taxpayers are trying to find a way to reduce the renal part in the calculation state fees. Legal norms of the legislation of the Russian Federation provides such an opportunity to introduce benefits. The presence of children is a sign of one of the standard tax procedures exercised on the basis of an application for tax deduction For children.
Application children's deduction Actually in the presence of a child in the family to 17 years of age. It is allowed to extend until 24 years in the event of education in the educational institution, regardless of the form of ownership, in the hospital.
The essence of the mechanism is to calculate the income tax (NDFL) not with the amount of earnings of an individual, but its difference in the ratio with deduction. Corollary is a decrease in the amount of taxation.
The defining indicators of the tax procedure are:
- The order of birth of children.
- The presence of disability.
- The status position of parents (guardians, adoptive parents, trustees).
How is the statement written?
The legislator does not allocate clear requirements for registration. The official document of special purpose has a specific addressee, usually the role is getting an employer. The procedure is permissible in the employment of a new employee. The annual provision of the application is not required. The head follows the fact of loss of the right to children's tax breaking By making this item in the obligations of the employee. The need to write new paper is due to the birth of the following children.
The form of the application, the purpose of which is to reduce the income contribution, is characterized common rules Application of details:
- "Cap" in the upper corner to the right with the information "to", "from whom";
- name located in the center;
- document content - indication of the type of deduction, base;
- availability of applications, enumerate them;
- date and personal signature.
The document is compiled on behalf of the first person to any of the parents. Possible variants of the sample in the form of handwritten and printed text.
Standard tax deduction is carried out from the calendar month in which the child was born. In the content should not specify the current period.
Required documents
To provide a tax deduction, it is necessary not only to write a statement, but also to make a list of confirmation documents for consideration, including:
- written statement;
- certificate confirming the fact of the birth of a child (children).
The tax inspection officer can additionally be requested:
- documentary confirmation of the establishment of the fact of guardianship, adoption, guardianship;
- certificate of restriction of legal capacity (disability);
- refusal of the second parent from the benefits (double deduction);
- proof of child content alone;
- paper certifying the conclusion of marriage relationships;
- the filled 2-NDFL help form (when changing the place of earnings throughout the year).
Samples of applications
Consider the features of filling the application forms of various character.
Sample application for dual tax deduction
The double size is used in the case of the presence of one parent (trustee, adopter, guardian). Depending on the number of children, the monthly fee ranges from 2800 to 6000 grew. rubles.
The provision of deliberately false information on participation in the education and content of a minor entails an illegal budget devastation and is prosecuted by the norms of criminal law.
The loneliness of the parent is determined by the death of the second, or the presence of a mark on the absence of a record in a birth document. The option is quoted to indicate information from words, at the same time a certificate is necessary with the registration bodies of civil status acts (Ragsa).
Obtaining property deduction Perhaps a person who is not in official registered relationships. The fact of adoption by the new spouse does not matter.
Divorce is not a determining factor in the acquisition of the status of the "only" educator.
To whom ____________________________________
From whom (FULL NAME, Position _____________________
INN ____________________________________
Address____________________________________
Statement
about getting a tax deduction in double
I, (FULL NAME) ____________________________, guided by P.P. 4 p. 1 Art. 218 Tax Code Russian FederationI ask you to provide the standard on (FULL NAME) _______________________, _________ (date of birth).
I undertake to report on the loss of the right.
(Position) ____________ (FULL
(Date)__________________
Sample application for refusal to tax deduction
According to the norms of legislation in 2017, the double benefit is supposed to be the Father or Mother of the Child in the presence of a refusal to get such one of the parties. The concession is carried out in case of proof of parental rights. Reducing the amount of taxation is due to a certain list of requirements:
- The child is on full provision.
- Received income suggests the payment of tax.
If the person does not have a profit to be ndfl, it is impossible to fill failure.
What is the form of an application for the provision of standard tax deductions on personal income tax on the child in 2017? What are the features of the provision of deductions for children? Consider these questions more.
Types of deductions for children to reduce NDFL
The incomes of individuals taxable NDFL at a rate of 13% can be reduced to standard tax deductions (paragraph 1 of Art. 218 of the Tax Code of the Russian Federation). As part of these deductions in 2017, standard deductions for children are provided.
Receive a monthly deduction for a child has the right:
- each of the parents in legal marriage, divorced or not married;
- spouse or parent's spouse;
- each of the adoptive parents, guardians, trustees, when there are several of them;
- each of the adoptive parents, if their two.
The deduction for children is provided for each month of the calendar year until the taxpayer income taxed at a rate of 13% has not exceeded 350,000 rubles from the beginning of the year. From a month, in which the total income has become more than 350,000 rubles, children's deductions are not provided.
What documents are needed
Standard tax deduction for a child in the employer in 2017 has the right to provide only after receiving a copy of the child's birth certificate from an employee. Note that usually deduction is provided for children under the age of 18. Exception - for children under the age of 24, who learn from full-time in educational institution. At such adult children, parents are also deducted. To confirm the right to deduct the employee, a certificate from the place of learning his child. If a child learns abroad, learning certificate must be translated into Russian.
Also from the employee requires a written (or printed) application for the provision of tax deductions for children in 2017. The form of such a statement does not exist. The application is filed in an arbitrary format. Let us give a sample of such a statement.
To obtain standard tax deductions, an employee of the organization must pass into accounting or to the personnel department in an arbitrary form. And it should be done before the end of the current tax periodthat is - 2017. Otherwise, it will be able to deduct the year for 2017 only himself - in his IFTS by filing a 3-NDFL declaration.
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The legislation regulates some types of income of citizens who are deducted from total amount When tax. Tax deductions are not subject to an ordinary NFFL rate of 13% if they relate to the standard.
Amounts submitted for children are standard tax deductions. This means that such a form of reducing the tax burden will continue to operate until the initial status of the taxpayer (in this case, obtaining taxable income tax and the presence of one or more future heirs).
Who can produce this deduction
Article 218 of the Tax Code of the Russian Federation prescribes the procedure for appointing and calculating tax benefits, including "children's" deductions. According to the law, tax deduction for a child - this is money amountindicated by regulatory actswith which 13% of personal income tax will be charged ( income tax).
The right to implement this deduction has everyone of:
- native child parents;
- adoptive parents;
- guardians;
- trustees.
The right to receive this tax break is recognized in the presence of one or more offspring under the age of 18 or older (up to 24 years), if the elder child is studying at the hospital as:
- student;
- cadet;
- intern;
- graduate student;
- aRT.
FOR YOUR INFORMATION! A full-time learning form is allowed not only in the educational institution of the Russian Federation, but also abroad. Training in the magistracy as receiving the first higher education will not be an obstacle to the appointment of tax deductions (naturally, if the child passes through the age criterion).
Regardless of age, a separate tax deduction will be accrued for children with disabilities.
The first, second, third ... how much we subtract?
Tax deduction is assigned separately for each childsuitable for age criteria. On the child born first or second, it constitutes the same amount, namely 1400 rubles. If on the care of the taxpayer three and more kids or falling under the deduction of older children, then on each silence, the second will be charged deduction in the amount of 3000 rubles. Amounts intended for each of them are folded.
Accounting for the number of children is made on seniority, that is, in the chronological order of their appearance. At the same time, the age of older children and their status is not important. For example, the oldest one is already more than 18 and it does not study at the full-time department, that is, it does not fall under the tax deduction, but in just three children. In this case, the youngest, who has not achieved this age, is still a third child who has a deduction already in larger sum - 3000 rubles.
IMPORTANT! In tragic deaths of children, their number on seniority does not change: every living child still continues to be considered the same as he has become at the time of appearance. If new children appeared from spouses in another marriage, they will no longer be considered first: the chronological order of birth is preserved.
Disabled child Provides the right to deduct within the following limits:
- 12,000 for each of the parents (relatives or adopted);
- 6 000 (for guardians and trustees).
NOTE! Specified sums money - This is not the money that will be returned to the payer of taxes having children. From these funds, an additional 13% per NDFL will not be charged. For example, a citizen who has two juvenile children will receive a tax break (1400 + 1400) x 0.13 \u003d 364 rubles. This amount will be easier for its tax burden.
The ability to independently calculate the tax deduction using the online service for users of the official website of the FTS. To calculate, it will be necessary to introduce initial data into special fields:
- amount of children;
- the amount of income taxable for the previous period;
- data regarding children with limited features Health.
Double size deduction
The law provides the right to some categories of citizens to produce "children's" tax deduction, increased twice. If a child is brought up by a single mother, she has this right unconditionally (just like a father who is raising a child one). Any parent may refuse to receive a declining child, then his share of this tax break will go to another parent. If the child is adopted, then, if one of the adopters refuses deduction, the other will receive it twice.
When the parent is just one
IN legislative Acts The term "the only parent" is not. Single mother (less often father) is considered the only parent By law, if this is proven in such documents:
- in the child's birth certificate, the second parent does not mean;
- The registry office issued a certificate (form 25), which in the testimony about the second parent information was recorded from the words of the first (most often the father fits from the words of the mother);
- the second parent died, which there is an official medical certificate;
- the second parent is officially deprived of parental rights;
- there is a court decision on the recognition of the second parent who deceased or missing.
ATTENTION! Unregistered marriage can not be the basis for recognizing the parent alone.
If a single parent registered a marriage, he will no longer have the right to receive an increased twice tax deduction, because it ceased to be the only trustee of his child. But the right to this benefit is automatically acquired by a new spouse.
The limit set for income when calculating deduction
Large income removes the right of tax benefits from citizens on the presence of children. If the amount of the citizen's income exceeded the state established by the state, he himself has financial opportunity Answer for ensuring a child, so there is no reason to reduce its tax burden. Until 2016, citizens who received more than 280 thousand rubles were not able to carry out children's tax deduction. In 2016, this amount was changed, and today is 350 thousand rubles.
The time for which the income received is calculated is begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the sum of increasing in this month, the month has reached a legitimate limit, over the subsequent months will no longer decline.
Documents for tax deduction for a child
If the parents of the child are officially employed, their employer itself submits the necessary paper into the appropriate tax authority. Citizens just get wages In accordance with all withheld taxes and deductions. Required documents Provided by employees to the personnel department or accounting at their place of work.
For standard "children's" tax deduction You will need:
- certificate of birth or adoption (for all children);
- a statement in which the employee requests to provide a standard tax deduction for a child (children);
- help 2-NDFL for last year (if the place of work has been changed);
- for children who already have 18 years old - a certificate that they are really studying on the day separation of one or another educational institution (This reference must be updated annually).
ADDITIONALLY! If parents are divided or their marriage was not registered, then the second parent can get a deduction if he documented that he was involved in providing his offspring: for this, he needs to provide an agreement on the payment of alimony or a certificate of registration at one place of residence with the child. Indeed, the court decision to determine the person who remains a child in the event of a parental divorce.
For "double" deduction To these documents added:
- application for tax deduction in doubles;
- written refusal of another parent or adopter;
- help 2-NDFL Parent, who wrote a refusal (for each month, for which deduction is made).
Responsibility of the taxpayer
The employer assumes all the obligations to submit documents to the tax, calculation and accrual of the required payments, and tax deductions are included in their number. Such a duty provides for the function of the tax agent that the employer is executed in relation to employees.
But all its actions employer produces, based on information and documents received directly from the employee. If the employer conscientiously fulfilled his duties, and then it turned out that false data was provided with false data and / or fictitious documents, responsibility for such actions (and sometimes criminal) will fall on the taxpayer itself - a hired employee, and not his employer.
Since what time is credited deduction?
The estimated period is considered a calendar year, therefore tax benefits regarding the deduction of income tax for children will be charged since the beginning of the year. At the same time, it is not taken into account, in which month to the tax authority, a statement, declaration and the rest of the document package were provided.
2017 made some adjustments: now the beginning of the year of deduction will be considered from a month in which the child is born, or from the day when he was adopted or was installed guardianship. If an employee who has children has, already has it, already having them, then new employer Start count putting benefitsStarting from the month of employment, while taking into account the income received directly in a new place.
Didn't get the laid deduction?
It happens that the taxpayer for one reason or another during the year did not receive tax benefits on his children. Or maybe he accrued this deduction not completely: mistakes happen and tax agents. This does not mean that the possibility of deduction is lost for him.
In the coming year, he has the opportunity to return a part of the amount in the amount of deduction from the already paid tax.
The main thing in time to file in tax Declaration And relying documents for the return of personal income tax:
- certificate of birth or adoption (copies) for each of the children;
- form 3-NDFL (Declaration);
- for a son or daughter from 18 to 24 years old - certificate of training in hospital.
Final deadlines
If the child comes in the current year 18, while it does not study in person, then the standard tax deduction will be put to the end of this calendar year (the month of birth does not have the value).
A full-time student up to 24 years will give the right to deduct its parents for a period:
- until the end of the educational institution (even if he is not 24 years old);
- until the year of the 24th anniversary (even if the training is not completed).
NOTE! In the tragic case of a child's death reduced tax rate It is preserved for his parents until the end of the calendar year.
Statement for the provision of deduction
Best of all, if the company has ready-made application forms, in which you only need to enter individual data, and the necessary deductions will need to be noted by "flags", then no of them will be forgotten.
However, a free form of application is allowed, because there are no strictly established samples on this score.
An example of an application for a standard tax deduction for children
Director of Domostroy LLC
from the kestrovers Rosanova R.L.
STATEMENT
Please when determining tax base provide me with monthly standard tax deductions for income tax individuals On my children Rozanov A.D. (21 years old, student day form of training), Rosanova OD (10 years).
Application to the application:
- a copy of the birth certificate Rosanova OD;
- a copy of the passport Rosanova A.D.;
- help that Rosanova A.D. Really learns on the Day Department of Moscow State University (Economic Faculty).
01/14/2015 R.L. Rosanova
An example of an application for the provision of a dual-size tax deduction
Director LLC "Sunrise"
from Zelentsova T.I.,
senior economist
TIN 36678398000,
residing at
Moscow, Green Avenue,
d. 26, apt. 194.
STATEMENT
Please provide me with a standard tax deduction on the income tax on my children Zelentsova M.P. (13.04.2005), Zelentsov E.P. (07/06/2008), Zelentsov A.P. (18.10.2012) in double-size (foundation - PP.4 p.1 Article 218 Tax Code Of the Russian Federation) due to the fact that my spouse Zelentsov P.I. died at 11/23/2016
To the application I apply the following documents:
- copies of the birth of children - Zelentsova M.P., Zelentsova E.P., Zelentsova A.P.;
- a copy of the death certificate of Spouse Zelentsova P.I.
