Social deductions for personal income tax for children. How to calculate the tax deduction for children according to personal income tax Social deduction for children
Last update 09/09/2019Reading time: 6 min.
According to tax legislation, the state annually provides each taxpayer with a child with a discount when paying personal income tax - a standard tax deduction for children.
A personal income tax refund is a type of tax benefit that reduces the tax base - the portion of earnings subject to tax. The deduction is used monthly. But if the total salary from January is more than 350,000 rubles, the parent will be able to apply the benefit until the month in which the salary reached the annual limit.
Personal income tax deductions: latest news
The Ministry of Finance issued new clarifications on November 7, 2018 No. 03-04-05/80099 on providing a deduction to spouses who have children from a previous marriage. The main condition is that the children are supported by them - they live together or alimony is paid. The standard benefit is provided for all children of both spouses. The order of the child is determined by date of birth.
On February 15, 2018, the Ministry of Finance published an explanatory letter No. 03-04-05/9654 in which it states that if an employee took a vacation at his own expense, this does not prevent him from receiving a standard tax deduction for a child. The tax period includes all months, even those in which the employee did not receive payments.
The Ministry of Finance, in a letter dated March 20, 2017, indicated the exact amount of the deduction for a disabled child. The fact is that an individual has the right to a refund from personal income tax based on birth and disability (from 6,000 to 12,000 rubles). In this connection, the amount of benefits is summed up.
350,000 rub. - limit for personal income tax deduction in 2019To whom is it provided?
The requirements that must be met in order to apply tax benefits for a child are specified in Article 218 of the Tax Code of the Russian Federation:
- can only be used on minors before their 18th birthday, the age limit is extended to 24 years if they are disabled or a full-time student at a free or paid faculty;
- the parent’s income is official and is subject to income tax at a rate of 13% (Article 210 of the Tax Code) - employees with an official salary, individual entrepreneurs on the general taxation system;
- from the beginning of the year, the income limit is no more than 350,000 rubles;
- the child is a dependent of the taxpayer.
If you rent out an apartment, garage, or other property and report income to the Federal Tax Service, you can also claim your right to a refund.
The amount of the deduction
When calculating the tax refund, the number of children and the order of their birth (from youngest to oldest) are taken into account. Table of the amount of income from which income tax will not be withheld in accordance with the tax benefit provided in 2019.
It turns out that, for example, a parent of three minors has an amount of 5,800 rubles allocated from their income, which is not included in the calculation of personal income tax - it is collected from the remainder of the salary.
An example of calculating net income with deductions in 2019
To understand how the described tax benefit is applied, let’s consider an example of its calculation.
Borodina K.S. has a large family - four minor dependents (15, 14, 7 and 4 years old).
Her salary is 40,000 rubles before personal income tax.
Borodina K.S. has the right to use the refund for all children: for the two younger ones, 1,400 rubles each, and for the older ones, 3,000 rubles each month.
Therefore, the total value is 8800. The amount will be deducted from K.S. Borodina’s salary until July - next month her income will exceed 280,000.
The woman’s employer will calculate personal income tax on 31,200 rubles of her salary: (40,000 - 8800)×0.13=4056 rubles.
Up to what age are they provided?
The right to tax benefits begins from the moment of birth or the entry into force of a court decision on adoption (an agreement on the transfer of a child to adoptive parents).
The right terminates from the moment:
- the child reaches the age of majority or the age limit of 24 years for a full-time student;
- death of a child;
- expiration of the foster family agreement.
When calculating deductions, all children in the family are taken into account, even if they have already grown up.
How to get a double deduction
A double tax refund can be obtained if the second parent gives up his benefit in favor of the first. He is a taxpayer whose earnings are subject to personal income tax.
Cannot refuse:
- stay-at-home mother (housewife);
- a woman on maternity or postpartum leave;
- a woman registered at the employment center.
You can apply for benefits at your place of work. The applicant provides the employer with:
- statement of refusal;
- application for benefits;
- a copy of the child's birth certificate.
The only parent has the right to use a double deduction if the death or unknown absence of the second is officially confirmed.
How to get a refund through the tax office for previous years
Withheld personal income tax can be returned for previous years, but only for the last 3 years. In 2019 - for 2018, 2017 and 2016.
At your job, most likely, the accountant will refuse to recalculate you, since his financial year is already closed. Therefore, you need to take a 2-NDFL certificate, original documents for return and an application. Then fill out the 3-NDFL declaration and submit it to the Federal Tax Service.
Documents can be submitted in person or by mail. The tax office will check all the information for 3 months, recalculate and refund the overpaid tax.
Tax deduction for maternity leave
For women who went on or returned from maternity leave, the Ministry of Finance and the Supreme Arbitration Court issued instructions and clarifications regarding calculations.
The employer himself cannot provide tax deductions, no matter how many months a year the employee has no income, otherwise he will face fines from the Federal Tax Service under Article No. 123 of the Tax Code of the Russian Federation. But the employee herself can contact them at the end of the year and receive a recalculation of the lost child benefits. To do this, you will need to submit a declaration in form 3-NDFL and other necessary documents.
Sometimes they still refuse a tax deduction; it is best to contact the Federal Tax Service in advance to find out all the nuances.
Documentation
Application of the deduction is possible only after the parent submits an application and provides a list of documents. The application is submitted once for the entire time until your job or life circumstances change, for example, the birth of another child.
If the applicant has several official places of work, he must select one of them and submit to the employer:
- Marriage certificate;
- certificate from the university (for students);
- confirmation of the child's disability;
- birth/adoption certificate.
If the parent is the only one:
- death certificate of the spouse;
- a court order regarding his unknown absence;
- certificate of absence of paternity.
If the taxpayer is a guardian:
- foster family agreement;
- custody decision.
If a parent receives a tax deduction, the following is required:
- declaration 3-NDFL;
- certificate from the accounting department;
- copies of the above documents.
If documents are submitted directly to the Federal Tax Service, the applicant must submit the original documents.
Employees with children are given the opportunity to reduce their income taxes. Everything about the child tax deduction in 2019 is in this article.
In the article
To whom and in what amount is the standard child tax credit provided in 2019?
This year, the following can take advantage of the right to receive a standard tax deduction for a child (children):
- Parents (including adoptive ones) and their spouses (stepfather, stepmother);
- Parents whose marriage has been dissolved or who have not been married to each other, if they financially provide for the child;
- Adoptive parents, guardians, trustees.
Deadline for providing a deduction for children in 2019
The tax deduction for children in 2019 is made monthly during the current tax period (year) until the month in which the employee’s salary, calculated on an accrual basis, does not reach 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). From this month - not applicable. Next year it will be provided with the same restriction.
| Start of provision | End of provision | Loss of right |
| For the first time you can contact: – from the month of birth of the baby; – from the month of adoption; – from the month of establishment of guardianship (trusteeship); – from the month of entry into force of the agreement on the transfer of the baby (children) to be raised in a family. |
When the right is lost: – reaching 18 years of age if children are not studying; – reaching 24 years of age if children are studying full-time at a university or in graduate school, internship, clinical residency, or military university; – expiration or early termination of the agreement on the transfer of the baby to a family for upbringing; – for double personal income tax compensation - marriage of the only parent. |
- the baby died; – the child got married (according to the Ministry of Finance, in such a situation he ceases to be supported by the parent, therefore the right to personal income tax compensation is lost (letter dated March 31, 2014 No. 03-04-06/14217) |
Tax deductions for children in 2019 with examples
Example 1
Manager Sokolova A.A. two children 12 and 6 years old. Sokolova’s salary is 40,000 rubles. per month. In January 2019, Sokolova submitted a written application to the head of her organization with a request to receive a tax deduction for children.
The amount for children will be 2800 rubles. per month (1400 each for the maintenance of the first and second child).
From January to September 2019, the accounting department of the organization where Sokolova works will calculate personal income tax from the amount of 37,200, which is obtained from the difference between income taxed at a rate of 13% in the amount of 40,000 and the amount to be reimbursed in the amount of 2,800:
Personal income tax: (40,000–2,800) × 13% = 4,836
Sokolov will receive:
40 000 – 4836 = 35 164
If Sokolova does not apply for a deduction, the calculation will be made as follows:
Personal income tax: 40,000 × 13% = 5,200
The amount to be issued in person will be: 40,000 – 5200 = 34,800 rubles
Example 2
Economist V.I. Verbitskaya is in her second marriage, in which she has one child. For her, he is the third (she has two children in a previous marriage); for her husband, this is the first. Verbitskaya’s husband waived his deduction for the baby in favor of his wife. Verbitskaya receives a salary of 35,000. In February 2019, she applies for a tax deduction for children.
The total amount will be: 1400 + 1400 + 3000 × 2 = 8800 rubles per month.
From February to December 2019, personal income tax will be withheld from Verbitskaya’s salary of 26,200 rubles, obtained from the difference in income taxed at a rate of 13% in the amount of 35,000 and the tax deduction amount in the amount of 8,800:
Personal income tax: (35,000 – 8,800) × 13% = 3,406
Verbitskaya will receive:
35,000 rub. – 3,406 = 32,594
If Verbitskaya does not apply for a tax deduction, every month she will receive in her hands:
35,000 – (35,000 × 0.13) = 30,450 rubles.
Example 3
Engineer Prokhorov I.I. I applied for a deduction for my 19-year-old son, a group 2 disabled person. Prokhorov's monthly salary is 45,000 rubles. From March 2019, when the deduction begins to apply, until October 2019, Prokhorov’s salary will be calculated as follows.
Personal income tax: (45,000 – 12,000) × 13% = 4,290
Salary in hand: 45,000– 4,290 = 40,710
Without applying the tax deduction, Prokhorov’s salary will be:
45,000 - (45,000 × 0.13) = 39,150 rubles
Example 4
The foreign employee has been working since February 2, 2019. Salary - 30,000 rubles. He received a patent for 11 months, paid advances - 33,000 (3000 × 11 months). The employee became a resident in August. He has a baby. For February-November, the company withheld personal income tax in the amount of 39,000 (30,000 × 10 months × 13%).
Personal income tax, taking into account the deduction from February to November, will be 37,180 ((30,000 – 1400) × 10 months × 13%).
Withholding tax can be reduced on advances. Personal income tax minus advances is equal to 4180 rubles. (37,180 – 33,000). The company has the right to return 34,820 rubles (39,000 – 4180) to the employee.
Non-standard situations regarding deductions for children in 2019
If an employee has not received a salary for several months. An employee may have no income for several months, for example due to illness, parental leave, personal leave, etc. However, for months in which wages were not paid, compensation still needs to be calculated. The employee will receive it in total upon payment of the next income subject to personal income tax. But if the payment of income in the current year is interrupted and is not resumed until the end of the year, the deduction cannot be calculated (letters from the Ministry of Finance dated 07.23.12 No. 03-04-06/8-207, dated 05.06.13 No. 03-04-06/15669).
If the income of one of the parents exceeded the limit. If, for example, the father’s income exceeded 350,000 rubles in 2019, and the mother’s income has not yet reached the maximum level for the deduction to continue to be provided, the father, whose income exceeded the maximum possible, can write an application to refuse excommunication in favor of the mother.
If a parent is deprived of rights. A father or mother deprived of his rights has the right to personal income tax compensation if he continues to provide for the child, that is, pays alimony for his maintenance (letter of the Ministry of Finance of Russia dated 02/09/10 No. 03-04-05/8-36, Federal Tax Service of Russia dated 01/13/14 No. BS-2-11/13).
If children are abroad. Children living or studying abroad can also receive a personal income tax refund. To do this, the employee must request supporting documents certified by the authorities of the state of residence of the children (usually a notary or local authorities). If a child has taken an academic leave from his/her university, the right to a tax refund from the father or mother remains.
How to get a deduction for a child (children) from the tax office
If for some reason an employee has not received a deduction from his organization or has not applied for it within a year, he can receive it from the tax office at his place of residence. To do this, you need to collect and submit a package of documents:
- copies of documents giving the right to deduct personal income tax (see table below);
- an application for the transfer of over-withheld tax to a bank account indicating its details;
- copies of pages 1 and 2 of the passport.
Documents can be submitted in person or sent by mail. It is important to meet the deadline for filing returns for the previous tax period (usually by April 30 of the following year).
Documents required to receive a deduction for a child (children) in 2019
| Category/fact to be confirmed | Document |
|---|---|
| Parent | |
| Adoptive father or mother | – an agreement on the transfer of the baby to a family for upbringing; – adoptive parent’s certificate |
| Spouse of the parent (adoptive parent) | – passport pages with a mark on marriage registration; – marriage registration certificate |
| Adoptive parent | – certificate of adoption, certificate of adoption |
| Guardian, trustee | – documents from the guardianship and trusteeship authorities on the establishment of guardianship or trusteeship. |
| The child has not reached 18 years of age | – baby’s birth certificate; – copies of 16-17 pages of the passport (data about children) |
| Participation in the financial support of the child (if the parents are unmarried, divorced or living separately, and also if the parent living with him is registered at a different address) | – a statement on the participation of the second parent in providing for the child; – documents on payment of alimony (notarized agreement, writ of execution, copies of payment slips, certificates from work confirming withholding of payments); – documents on cohabitation (certificate from housing authorities, local administration, court decision establishing the fact of cohabitation) |
| Education up to 24 years of age on a full-time basis or in graduate school, residency, internship, military educational institution | – university certificate (provided annually) |
| Child's disability | – certificate of disability |
| The right of the only parent (adoptive parent, guardian, trustee) to double deduction | – child’s birth certificate, which indicates one parent; – a birth certificate, where information about the father is recorded from the words of the mother, a certificate of the status of a single mother in form No. 25 (approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); – death certificate of the second parent or an extract from the court decision declaring him missing; – confirmation of the absence of a registered marriage of the only parent; – document appointing a sole guardian |
| The right to double deduction if one of the parents abandoned it in favor of the second | – application of the second parent to refuse to receive the deduction; – 2-NDFL certificate from the place of work of the person who refused the deduction |
Along with supporting documents, you must submit an application for a child tax credit. It is written once. A repeated application is required only if the grounds for granting the deduction have changed (letters from the Ministry of Finance dated 08.08.11 No. 03-04-05/1-551, dated 26.02.13 No. 03-04-05/8-131).
Officially employed parents can take advantage of the child tax deduction. This will make it possible to levy a 13% personal income tax (PIT) not on the full salary, but only on part of it after deducting the established amount. Thus, the earnings received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs based on their activities, they can count on a tax deduction for children if they work according to the general taxation system(OSN) and, therefore, pay personal income tax. When using the simplified system (STS), the single tax on imputed income (UTII) and others that do not involve the payment of personal income tax, a tax deduction is not allowed.
Photo pixabay.com
Child tax credit is a type of financial assistance provided by the state to increase the income of families with minor children. As noted above, children's deductions are divided into two types:
Standard tax deduction Personal income tax contributions can be used for children:
- parents, adoptive parents, their spouses;
- guardians and trustees;
- adoptive parents.
Both parents or legal representatives of children have the right to receive a deduction at any official place of employment(as well as in the tax service), while the recipient has the right to choose where it is more convenient for him to do this:
- at the main job;
- at a part-time job.
If children live Abroad, their parents and legal representatives have the right to a tax deduction, which is provided on the basis of documents certified by government agencies of the country where the children live.
Attention
To find out what a tax deduction is, watch our video on the Benefits channelAnswer. Subscribe so you don't miss useful videos that come out every week!
Amount of tax deduction for children in 2020
The portion of a parent's salary equal to the standard deduction will not be subject to the 13% tax until the month in which total income taxpayer from the beginning of the year will reach 350,000 rubles.
When calculating the amount of the benefit, it is taken into account
- order of appearance children in the family (both adults and deceased children are taken into account when calculating);
- presence or absence in children disability.
Amount of social tax deduction for teaching children amounts to 50,000 rubles per year for each of them. This is the maximum amount spent on training, from which you can return 13%. This will amount to 6500 rubles per year(50,000 × 13% = 6500).
When paying for treatment or the purchase of medications prescribed by a doctor from the List approved by Decree of the Government of the Russian Federation No. 201 of March 19, 2001, a total deduction of up to 120,000 rubles per year. Thus, you can return it in a year 15600 rubles(120000 × 13% = 15600). In this amount deductions not included for expensive treatment and education of children (in this case, tuition fees for a brother or sister are included in the mentioned 120 thousand).
Attention
If the treatment is expensive, there is no formal limit. However, the refund amount will always be limited by the amount of personal income tax paid for the year in which tuition or treatment was paid. It will not be possible to “return” more than was transferred to the state in the form of taxes.
Standard tax deduction
According to clause 4, part 1, art. 218 of the Tax Code (TC) of the Russian Federation, the state provides standard deductions for children in the following amounts:
- By 1400 rubles on first And second child;
- 3000 rubles- on third and each of subsequent children.
A standard tax deduction can be issued at the place of work, and it will be provided monthly until the child reaches the age of majority (or until the age of 24 in full-time education). In this case, a new application and supporting documents no need to apply every year!
However, if the deduction was not taken into account for previous periods, the employee can apply to the tax authority at the end of the year and return the overpaid personal income tax (maximum - for the last 3 years).
Example. Markov D.'s official salary is 30,000 rubles per month, he is married and has a seven-year-old daughter. Before the tax deduction was issued, D. received “in hand” 30,000 - 13% = 26100 rub.
After filing a tax deduction, part of the earnings in the amount of 1,400 rubles will not be taxed, i.e. 13% will be withheld only from 28,600 rubles. In this case, the final salary of Markov D., who provided documents for registration of a tax deduction, will increase by 182 rubles per month, since he will receive “net”:
(28600 — 13%) + 1400 = 26282 rub.
The only parent has the right to double standard deduction. It is important to understand that divorce does not mean the absence of the other parent, which means each of them can reduce the tax burden, but in the usual amount.
The employee is also provided with a double tax deduction for each of the children if the second parent or guardian officially refused to formalize benefits at your place of employment.
Upon marriage The double deduction for the previously single parent is replaced by a regular one, but in this case the standard tax benefit is also given to the spouse. Moreover, children from previous marriages will be taken into account for each spouse.
Example. If Demidov K., who is the father of a ten-year-old daughter, married V. Kudryashova, who has a three-year-old son, and they had twins, then it is considered that each of the spouses now has four children each.
Demidov K.’s salary is 40,000 rubles (before tax), he is given 34,800 rubles “in hand”, and after applying for the benefit, the “net” income will increase for 1144 rubles:
40000 — 13% = 34800 rub.— Demidov’s initial salary;
40000 - 1400 - 1400 - 3000 - 3000 = 31200 rub. - is taxed, and accordingly 8800 rubles is not taxed.
After submitting documents to reduce personal income tax, Demidov’s salary will be:
8800 + (31200 — 13 %) = 35944 rub.
This is how much Demidov will receive monthly from January to August. In September, Demidov’s total income since the beginning of the year will exceed 350,000 rubles, which means the provision of the deduction will be suspended until next year.
Tax deduction for a disabled child
Families with children with disabilities initially need financial support states are larger than others. Therefore, a parent, adoptive parent or other person in whose care a disabled child is increased benefit to reduce the tax burden.
The amount of the deduction for children with disabilities in 2020 is:
- 12000 rub.- provided parent (adoptive parent) for each child under 18 years of age, if he has a disability, or for each of the children under 24 years of age, if he is a disabled person of the 1st or 2nd group and is receiving full-time education (students, graduate students, interns, residents);
- 6000 RUR. - provided guardian, trustee, foster parent for each disabled child under 18 years of age (or up to 24 years of age if the disabled child is a full-time student).
In addition to the tax benefit due to the disability of children, such families are also entitled to a standard child deduction in accordance with birth order: in this case, they are summed up.
Example. Single mother Petrov V. receives an official salary of 50,000 rubles a month and is raising an eight-year-old disabled son. Upon presentation of the necessary documents to the organization’s accounting department, it will be provided with a double tax deduction on both grounds.
50000 — 13% = 43500 rub.— “net” salary before deduction;
12000 × 2 + 1400 × 2 = 26800 rub. — this part of the salary will not be taxed;
26800 + (23200 — 13%) = 46984 rub.— salary “in hand” of Petrova V. after registration of the child deduction (there will be more for 3484 rubles).
The increased amount will be issued from January to July. In August, Petrova’s annual income will exceed 350,000 rubles, therefore, the benefit will not be provided until the beginning of next year.
Social tax deductions for children
Social children's deductions are provided regardless of standard, but in total cannot exceed the paid annual personal income tax of the payer. According to Art. 219 of the Tax Code, these benefits are provided to the parent (or other legal representative) if they paid for:
- teaching children in an institution licensed to carry out educational activities;
- treatment of children or purchase of medications prescribed by a doctor for them (subject to payment from the family’s own funds);
- contributions to non-state pension funds for children;
- voluntary pension insurance for disabled children;
- voluntary life insurance for children.
Social deduction(unlike the standard) both parents cannot use it in full at the same time: it can be received either by one of them in full, or by both in parts. If there payment agreement treatment or education of children, then the payer receives the refund.
Attention
When paying for tuition brothers and sisters Working siblings have the right to receive a social tax deduction, and it does not matter whether they have both parents in common or only one. It is important to note that the use of this type of deduction is possible provided that family funds spent without the involvement of charitable foundations or maternity capital.
Tax deduction for education
Child tax deduction for education is available:
- parent or adoptive parent who paid for full-time education for children under 24 years of age;
- guardian or legal representative who paid for the full-time education of a ward under 18 years of age;
- former guardian after the removal of guardianship or trusteeship, the age of the ward is up to 24 years (with full-time education).
By submitting the necessary documents to the tax office, you can return part of the amount for payment:
- kindergarten (you can return the tax for those services for which the receipt indicates that these are paid educational services, and not parental fees for kindergarten);
- schools;
- educational courses or additional education (this could be, for example, paid clubs and sports sections);
- secondary specialized education;
- higher education (obtaining an academic degree).
The institution where the children studied must have a license to carry out educational activities, otherwise the personal income tax paid cannot be returned.
Example. Mikhaleva K. receives a salary of 55,000 rubles. per month. Mikhaleva’s annual personal income tax is 85,800 rubles. (7150 × 12, where 7150 is 13% of 55000). She pays 80,000 rubles annually. for my son's studies at university. The maximum limit per year for refunding the amount for children’s education is 50,000 rubles, therefore, 6500 rub. Mikhaleva will return.
Tax refund for treatment
A tax deduction is provided when paying for treatment of children in the following cases:
- expenses for paid treatment children (wards);
- purchases for children medicines prescribed by the doctor;
- making insurance premiums for children with voluntary health insurance.
As noted earlier, the legal annual limit on the total amount of social deductions does not include expenses for expensive treatment. You can find out whether treatment is expensive from the approved List or by using the code from the certificate of payment for medical services for submission to the tax office:
- code “1” - treatment is not included in the specified List;
- code “2” - refers to expensive types.
In order to return part (or the entire amount) of the costs of expensive treatment for children, it is necessary completing all of the following:
- materials purchased for expensive treatment children from the above List were purchased at the taxpayer’s own expense;
- in a medical institution not available necessary medications or consumables, and at the same time in the contract for the provision of medical services it is indicated that they are purchased by the patient;
- There is certificate of need for use these materials or medications during expensive treatment (issued by a medical organization);
- available certificate of payment for medical services with code “2”(issued by a medical institution, submitted to the tax authority).
Attention
Providing a declaration to the tax authority in order to receive a social deduction, it is possible at the end of the year, and to the employer You can submit a corresponding application at any time (but only after the above-mentioned expenses have been incurred).
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The income of individuals, subject to personal income tax at a rate of 13%, can be reduced by standard tax deductions. As part of these deductions, tax law provides for standard deductions for children.
Deductions for children in 2020
Double personal income tax deduction
If a parent (adoptive parent), adoptive parent, guardian or trustee is recognized as the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double amount. Moreover, “singleness” presupposes the absence of the second parent due to, for example, death, recognition as missing or declaring him dead (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).
The double deduction for the single parent ceases to be provided from the month following the month of marriage.
Also, a double child deduction can be provided to one of the parents (adoptive parents) of their choice if the second writes a statement of refusal to receive a child deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
Grounds for providing child deductions
Standard tax deductions for children are provided on the basis of written applications and documents that confirm the right to such a tax deduction (birth certificate, copy of passport and other documents) (clause 3 of article 218 of the Tax Code of the Russian Federation).
How long is the deduction available during the year?
A deduction for children is provided for each month of the calendar year until the taxpayer’s income, taxed at a rate of 13%, does not exceed 350,000 rubles from the beginning of the year. From the month in which total income exceeds 350,000 rubles, children's deductions are not provided.
At the same time, income in the form of dividends is not taken into account in the total income.
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How to save on personal income tax
I have two children, and the state gives my husband and I a discount when paying personal income tax for this.
Thanks to our children, every year we give the state 5,000 rubles less.
Chances are you also get the standard child tax credit. When you get a job, the accounting department asks you to bring a copy of the child’s birth certificate and write an application for deduction. Then the employer acts on his own: every month he takes the deduction amount from your salary and pays 13% personal income tax on the remaining amount. If this was not the case, do not be upset: the deduction can be returned for the last three years.
Elena Glubko
receives a deduction for two children
Who is entitled to deduction
If you work and pay personal income tax from your salary, you have the right to receive a child deduction from the month in which the child was born. But they will only give it to one job, even if you work part-time for several employers.
The state does not provide deductions for all income, but only for those on which you or your employer pay personal income tax. If you are an individual entrepreneur on a simplified basis, patent or imputation and do not pay personal income tax on your income, you will not be given a deduction. But individual entrepreneurs will receive a deduction under the general taxation system, because they give 13% of their profits to the state.
You will receive a child deduction even if you rent out an apartment, car or other property. To do this, you need to submit a 3-NDFL declaration to the tax office, in which you indicate the annual income received and claim the right to deduction.
How much will I save
The size of the deduction depends on the number of children: the more children, the lower the tax, and both parents can receive the deduction.
The first and second children are exempt from tax for 1,400 rubles. Thus, every month I save 364 rubles. The husband saves the same amount from his salary.
The third and each subsequent child is exempt from tax by another 3,000 rubles per month. If spouses have a child from previous marriages, then their common child will be the third. A common child saves both parents 390 rubles each month, and children from previous marriages save 182 rubles each.
Victor and Maria each have one child from previous marriages and one in common. Victor pays child support for his first child, raises his stepdaughter and his son in common with his new wife. Victor will receive a 1,400 ruble deduction for his first child, 1,400 rubles for his stepdaughter and 3,000 rubles for his son and will save 754 rubles on taxes. His new wife will receive a 1,400 ruble deduction for her daughter and 3,000 rubles for her son and will save 572 rubles.
Therefore, the common child of Maria and Victor will be the third and will be given a 3,000 ruble deduction for him
Victor's new wife has only two children, but for the second she will receive a deduction as for the third. The Ministry of Finance sums up the children of both parents, so the common child of Maria and Victor will be the third and will be given a 3,000 ruble deduction for him:
Thus, not only parents, but also stepmothers, stepfathers, guardians, adoptive parents, trustees and divorced parents can receive a deduction if they provide financial support for the child.
We talk not only about deductions
But also about how to manage a joint budget, teach your child to save, raise your salary and invest money profitably
The deduction will be given to you until the child turns 18 years old. Moreover, if a child turns 18 at the beginning of the year, your right to a deduction will not expire on his birthday, but will be valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - a maximum until the age of 24. Let’s say that if a child graduated from university in June and received a diploma, then from July you will stop receiving a deduction for it.
If a deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If, for example, you have three children, and the older two have grown up long ago and you receive nothing for them, the deduction for the third child will still remain 3,000 rubles:
For disabled children, the deduction is larger: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles - and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempt from tax - parents will save 1,950 rubles each.
With the help of deductions, the state seeks to support people with low salaries, so it has set an annual limit. To extend the deduction over the entire year, you need to receive no more than 29,166 rubles per month. If you receive 50,000 rubles a month, then in August your income will exceed 350 thousand and there will be no deduction. From August until the end of the year, you will pay personal income tax on your entire salary.
RUB 350,000 is the maximum amount of annual income at which you are entitled to a deduction
It happens that there is no salary for several months: during a crisis, an employee was sent on leave at his own expense or he took sick leave. In this case, the deduction for these months does not expire, but is transferred to the next month and summed up.
But if the crisis drags on and there is no salary until the end of the year, the deduction expires and is not carried over to the next year.
Who can double the deduction
A single parent has the right to a double deduction if the other parent is dead or missing. If a parent remarries, he or she loses the right to double deduction.
A double deduction will also be given to single mothers if there is no entry about the father on the child’s birth certificate or it is entered according to the mother’s words.
A parent who is divorced or has not formalized the relationship can also claim a double deduction, but the second parent needs to refuse the deduction in favor of the first. If the second parent does not work, is an individual entrepreneur, is on the labor exchange, or is on parental leave for up to one and a half years, a double deduction will not be given.
If one parent refuses his deduction in favor of the other, he will have to take a 2-NDFL certificate from work every month. An employer who pays a double deduction must ensure that the parent who waives the deduction is still working and is not over the income limit.
How it works
The child tax deduction is the most convenient. There is no need to fill out a declaration and go to the tax office; you can receive the deduction right at work.
To do this, you need to come to the accounting department, write an application and attach the following documents to it:
- A copy of the child's birth or adoption certificate.
- A copy of a passport with a marriage mark or a marriage registration certificate if the parents are married.
- A certificate from the educational institution stating that the child is a full-time student, if he is a student.
- Certificate of disability if the child is disabled.
If a child has only one parent, and the second is dead or missing, you will need a death certificate of the second parent or an extract from the court decision recognizing the parent as missing. If the child does not have a father and the mother is raising him alone, you need to bring a certificate of birth of the child in Form 25 and a copy of the passport page on marital status to confirm that the mother is not married.
Guardians and trustees bring documents confirming their right to raise a child.
The accountant will accept the documents and calculate the deduction. If you did not write an application immediately, but in the middle or end of the year, you will not lose any money: the accountant will recalculate personal income tax for all months worked this year.
The deduction is automatically renewed every year; you do not need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, start a new family and raise step-children.
If you changed jobs during the year, bring a 2-NDFL certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you exceeded the 350 thousand limit or not.
How to return deductions for previous years
It happens that the employer forgot to take a deduction application from you and calculated the tax on your entire salary or gave a deduction, but not for all children. You can get back any excess tax, but only for the last three years.
You will have to contact the tax office at your place of residence and prepare documents: an application, copies and originals of documents giving the right to deduction, a 2-NDFL certificate from work about income for previous years and a self-completed 3-NDFL declaration.
You can submit documents in person or by mail. The tax office will take three months to complete the audit, after which it will send you a written notification of its decision. If the return is approved, the money will be credited to your account within a month.
Remember
- If you have a child, you have the right to receive a tax deduction and reduce your personal income tax.
- For the first and second children, the deduction will be 1,400 rubles, for the third and subsequent children - 3,000 rubles.
- The deduction will be provided by your employer. To do this, write an application and attach to it copies of documents giving the right to deduction.
- Both parents can receive the deduction. The single parent will receive a double deduction.
- If you worked but did not receive a deduction, contact the tax office at your place of residence. The money will be returned for the last three years.