Social deductions for personal income tax for children. How to calculate the tax deduction for children for 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.
The return of personal income tax is a kind of tax benefit, due to which the tax base is reduced - the part of earnings that is taxed. 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 granting 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 pay alimony. The standard benefit is available 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 upon birth and upon disability (from 6,000 to 12,000 rubles). As a result, benefits are cumulative.
350 000 rub. - limit for deducting personal income tax in 2019Who is granted
The requirements that must be met in order to apply tax benefits for a child are prescribed in Article 218 of the Tax Code of the Russian Federation:
- can only be used on minors up to their 18th birthday, the age limit is extended to 24 years if he is a disabled person or a full-time student in 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 not more than 350,000 rubles;
- the child is a dependent of the taxpayer.
If you rent 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. A table of the amount of income from which income tax will not be withheld in accordance with the tax relief provided in 2019.
It turns out that, for example, for a parent of three minors, the amount of 5,800 rubles is allocated from income, which is not included in the calculation of personal income tax - it is charged from the rest of the salary.
An example of calculating net income with deductions in 2019
To understand how the described tax benefit is applied, 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 the deduction of personal income tax.
Borodina K.S. has the right to use the refund for all children: for two younger children, 1,400 rubles each, and for older children, 3,000 rubles each month.
Therefore, the total value is 8800. The amount will be deducted from K. Borodina’s salary until July - next month her income will exceed 280,000.
The woman's employer will calculate personal income tax from 31,200 rubles of her salary: (40,000 - 8800) × 0.13 = 4056 rubles.
Up to what age are provided
The right to tax benefits begins from the moment of birth, or the entry into force of a court order on adoption (an agreement on the transfer of a child to foster parents).
The right is terminated from the moment:
- the child reaches the age of majority or the age limit of 24 years for a full-time student;
- the death of a child;
- expiration of the foster family contract.
When calculating the deductions, all children in the family are taken into account, even if they have grown up a long time ago.
How to get a double deduction
A double tax refund can be obtained if the second parent waives their benefit in favor of the first. He is a taxpayer whose earnings are subject to personal income tax.
Can't refuse:
- unemployed mother (housewife);
- a woman on maternity or postpartum leave;
- woman registered at the employment center.
You can apply for benefits at your place of work. The applicant provides the employer with:
- refusal statement;
- benefit application;
- a copy of the child's birth certificate.
The single parent is also entitled to use the double deduction, if the fact of the death or the unknown absence of the second is officially confirmed.
How to get a tax refund for previous years
Withheld personal income tax can be returned for past years, but only for the last 3. In 2019 - for 2018, 2017 and 2016.
At your job, most likely, the accountant will refuse to recalculate for you, since his financial year has already been closed. Therefore, you need to take a 2-NDFL certificate, original documents for a 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, make a recalculation and return the overpaid tax.
Care leave tax deduction
For women who went on maternity leave or left it, the Ministry of Finance and the Supreme Arbitration Court issued instructions and clarifications on settlements.
The employer himself cannot provide tax deductions, no matter how many months a year the employee had 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 at the end of the year can apply to them and receive the lost benefits for the child by recalculation. To do this, you will need to submit a declaration in the form of 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.
The documents
The application of the deduction is possible only after the parent has applied with an application and provided a list of documents. The application is submitted once for all the 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 choose 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 single:
- spouse's death certificate;
- court order on his unknown absence;
- certificate of absence of paternity.
If the taxpayer is a guardian:
- foster family contract;
- custody decision.
If the parent receives a tax deduction, the following is required:
- declaration 3-NDFL;
- certificate from the accounting department;
- copies of the above documents.
If the 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 income tax amounts. Everything about the tax deduction for a child in 2019 is in this article.
In the article
To whom and how much is the standard tax deduction for children in 2019
This year, the following may qualify for the standard child tax credit(s):
- Parents (including adoptive parents) and their spouses (stepfather, stepmother);
- Parents whose marriage is dissolved or who were not married to each other, if they financially provide for the baby;
- Adoptive parents, guardians, trustees.
Deadline for granting a deduction for children in 2019
The tax deduction for children in 2019 is made monthly during the current tax period (year) up to 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 - does not apply. The next year it is granted 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 (guardianship); - 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 the age of 18 if the children are not studying; - reaching the age of 24 if the children study full-time at a university or in graduate school, internship, clinical residency, military university; - expiration or early termination of the agreement on the transfer of the baby to be raised in a family; - for personal income tax reimbursement in double size - marriage of a single parent. |
- the baby is dead - the child is married (according to the Ministry of Finance, in such a situation, he ceases to be supported by the parent, therefore the right to a personal income tax refund is lost (letter dated 31.03.14 No. 03-04-06 / 14217) |
Tax deductions for children in 2019 with examples
Example 1
Manager Sokolova A.A. two children aged 12 and 6. 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 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 in 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 handed over will be: 40,000 - 5,200 = 34,800 rubles
Example 2
Economist Verbitskaya V.I. 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 refused 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, received from the difference in taxable income at a rate of 13% in the amount of 35,000 and the amount of a tax deduction in the amount of 8,800:
Personal income tax: (35,000 - 8,800) × 13% = 3,406
Verbitskaya will receive:
35 000 rub. – 3406 = 32594
If Verbitskaya does not apply for a tax deduction, on a monthly basis she will receive:
35,000 - (35,000 × 0.13) = 30,450 rubles.
Example 3
Engineer Prokhorov I.I. applied for a deduction for his 19-year-old son - a disabled person of the 2nd group. 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 on 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
A 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). In August, the worker became a resident. He has a baby. In 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 4180 rubles. (37,180 - 33,000). The company has the right to return to the employee 34,820 rubles (39,000 - 4,180).
Non-standard situations for the deduction for children in 2019
If an employee has not received a salary for several months. An employee may not have income for several months, for example, due to illness, being on parental leave, leave at their own expense, etc. At the same time, for the months in which the salary was not paid, the compensation still needs to be calculated. His employee will receive in total upon payment of the next income subject to personal income tax. But if the payment of income in the current year was interrupted and is not resumed until the end of the year, the deduction cannot be calculated (letters of the Ministry of Finance dated July 23, 2012 No.
If the income of one of the parents exceeded the limit. If, for example, the father’s income in 2019 exceeded 350,000 rubles, and the mother’s income has not yet reached the maximum level, so that the deduction continues to be provided, the father, whose income has exceeded the maximum possible, can write an application to refuse excommunication in favor of the mother.
If the parent is disenfranchised. A father or mother deprived of (th) rights has the right to a personal income tax refund if he continues to provide for the baby, that is, he pays alimony for his maintenance (letters of the Ministry of Finance of Russia dated 09.02.10 No. 03-04-05 / 8-36, the Federal Tax Service of Russia dated 13.01.14 No. BS-2-11/13).
If the children are abroad. For children living or studying abroad, you can also receive a personal income tax refund. To do this, the employee must be asked for supporting documents certified by the authorities of the state of residence of the children (usually a notary or local authorities). If the child has taken an academic leave from his or her university, the right to a tax refund from the father or mother remains.
How to get a deduction for a child (children) at the tax office
If for some reason an employee has not received a deduction in his organization or has not applied for it within a year, then he can receive it at the tax office at the 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 excess withheld tax to a bank account, indicating its data;
- 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 past 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 be raised in a family; - adopter's certificate |
| Spouse of the parent (adoptive parent) | - pages of the passport with a mark on the registration of marriage; - marriage registration certificate |
| adopter | - adoption certificate, adoption certificate |
| guardian, trustee | - documents from the guardianship and guardianship authorities on the establishment of guardianship or guardianship. |
| The child is under 18 years of age | - baby's birth certificate; – copies of 16-17 pages of the passport (data on children) |
| Participation in the financial support of the baby (if the parents are not married, divorced or living separately, and also if the parent living with him is registered at a different address) | - a statement about the participation of the second parent in providing for the baby; - documents on the payment of alimony (notarized agreement, writ of execution, copies of payments, certificates from work on withholding payments); – documents on cohabitation (certificate of housing authorities, local administration, court decision establishing the fact of cohabitation) |
| Education up to 24 years in full-time education or in graduate school, residency, internship, military educational institution | – certificate of the university (provided annually) |
| Kid's disability | - certificate of disability |
| The right of a single parent (adoptive parent, guardian, trustee) to a double deduction | – a birth certificate of the child, in which one parent is indicated; - 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 the form No. 25 (approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); - a death certificate of the second parent or an extract from a court decision declaring him missing; – confirmation of the absence of a registered marriage with a single parent; - a document confirming the appointment of a sole guardian |
| The right to a double deduction if one of the parents refused it in favor of the second | - application of the second parent to refuse to receive the deduction; - certificate 2-NDFL from the place of work of the person who refused the deduction |
Together with supporting documents, you must submit an application for a tax deduction for a child. It is written once. A re-application is required only if the grounds for granting the deduction have changed (letters of the Ministry of Finance dated 08.08.11 No. 03-04-05 / 1-551, dated 02.26.13 No. 03-04-05 / 8-131).
Officially employed parents can use the tax deduction for children. This will make it possible to levy a 13% personal income tax (PIT) not from the full salary, but only from its part after deducting the established amount. Thus, the income received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs for their activities, they can count on a tax deduction for children if they work under the general system of taxation(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 imply the payment of personal income tax, no tax deduction is due.
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tax deduction for children- This is a type of financial assistance provided by the state to increase the income of families with minor children. As noted above, child deductions are divided into two types:
standard tax deduction for children, personal income tax deductibles can be used:
- parents, adoptive parents, their spouses;
- guardians and trustees;
- adoptive parents.
Both parents or legal guardians of children are eligible for the 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 the children live Abroad, their parents and legal representatives are entitled 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 channel BenefitsAnswer. Subscribe so you don't miss the helpful videos that come out every week!
Child tax credits for 2020
A portion of a parent's salary equal to the standard deduction will not be taxed at 13% until the month in which total income taxpayer from the beginning of the year will reach 350000 rubles.
When calculating the amount of the benefit, the
- order of appearance children in the family (both adults and deceased children are taken into account when calculating);
- presence or absence in children disability.
The amount of the social tax deduction for teaching children is 50000 rubles per year on each of them. This is the maximum amount spent on training, from which 13% can be returned. This will amount to 6500 rubles per year(50,000 × 13% = 6500).
When paying for treatment or the purchase of medicines prescribed by a doctor from the List approved by Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, a total deduction is due up to 120000 rubles per year. Thus, in a year you can return 15600 rubles(120000 × 13% = 15600). In this amount deductions not included for expensive treatment and education of children (at the same time, the payment for studies by a brother or sister is 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 to the scope of paid personal income tax 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 tax.
standard tax deduction
According to paragraph 4 of part 1 of Art. 218 of the Tax Code (TC) of the Russian Federation, the state puts standard child deductions in the following amounts:
- on 1400 rubles on the first and second child;
- 3000 rubles- on the third and each of subsequent children.
You can apply for a standard tax deduction at the place of work, and it will be provided monthly until the child reaches the age of majority (or up to 24 years of age in full-time education). At the same time, a new statement and supporting documents does not need to be applied every year!
However, if the deduction was not taken into account for previous periods, then 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 a month, he is married and has a seven-year-old daughter. Before filing a tax deduction, D. received “on hand” 30,000 - 13% \u003d 26100 rub.
After registration of the tax deduction, part of the earnings in the amount of 1400 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 submitted documents for the tax deduction, will increase by 182 rubles per month, since he will receive “clean”:
(28600 — 13%) + 1400 = 26282 rub.
The single parent has the right to double standard deduction. It is important to understand that the dissolution of a marriage does not mean the absence of another parent, which means that each of them can reduce the tax burden, but in the usual amount.
The employee is also entitled to a double tax deduction for each of the children if the other parent or guardian formally refused to issue benefits at their place of employment.
Upon marriage the double deduction for the previously single parent is replaced by a regular one, but in this case, the spouse is also entitled to the standard tax credit. Moreover, children from previous marriages will be counted 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 believed that each of the spouses now four children.
K. Demidov’s salary is 40,000 rubles (before taxation), he is given 34,800 rubles “on 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 rubles. - 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 that the deduction will be suspended until next year.
Tax deduction for a disabled child
Families with children with disabilities need financial support states more than others. Therefore, a parent, adoptive parent or other person in whose care a disabled child is provided increased benefit to reduce the tax burden.
The amount of the deduction for children with disabilities in 2020 is:
- 12000 r.- 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 receives full-time education (students, graduate students, interns, residents);
- 6000 r. - provided guardian, guardian, foster parent for each disabled child up to 18 years of age (or up to 24 years if the disabled child is studying full-time).
In addition to the child disability tax credit, these families are also entitled to the standard child deduction according to birth order: in this case, they summed up.
Example. Petrov V., a single mother, receives an official salary of 50,000 rubles a month and is raising her eight-year-old disabled son. Upon presentation of the necessary documents to the accounting department of the organization, it will be granted a double tax deduction for both reasons.
50000 — 13% = 43500 rub.- "net" salary before the deduction;
12000 × 2 + 1400 × 2 = 26800 rubles - this part of the salary will not be taxed;
26800 + (23200 — 13%) = 46984 rub.- salary "in the hands" of Petrova V. after registration of the child deduction (it will become 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 child allowances are provided regardless of standard, but in total they cannot exceed the paid annual personal income tax of the payer. According to Art. 219 of the Tax Code, these benefits are provided to a parent (or other legal representative) if they paid:
- education of children in an institution licensed to carry out educational activities;
- treatment of children or the purchase of medicines for them prescribed by a doctor (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 one) both parents cannot use it in full at the same time: either one of them can receive it completely, or both in parts. If there is payment agreement treatment or education of children, then the person who is the payer receives the refund.
Attention
When paying for tuition brothers and sisters working siblings are eligible for the social tax deduction, regardless of whether they have both parents in common or only one. It is important to note that this type of deduction can be applied provided that family money spent without the involvement of charitable funds or maternity capital.
Tuition tax deduction
The Child Tuition Tax Credit is available for:
- parent or adoptive parent who paid full-time education for children under the age of 24;
- guardian or legal representative who paid full-time tuition for a ward who is not older than 18;
- former guardian after the removal of guardianship or guardianship, 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, the receipt for which indicates that these are paid educational services, and not the parental fee for kindergarten);
- schools;
- educational courses or additional education (this can be, for example, paid clubs and sports sections);
- secondary special education;
- higher education (obtaining an academic degree).
Institution where children were educated must have a license for the implementation of educational activities, otherwise the paid personal income tax 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 the university. The maximum limit per year for the return of the amount for the education of children is 50,000 rubles, therefore, 6500 rub. Mikhaleva will return.
Treatment tax refund
A tax deduction is provided when paying for the treatment of children in the following cases:
- expenses for paid treatment children (wards);
- acquisitions for children medicines prescribed by the doctor;
- making insurance premiums for children with voluntary health insurance.
As noted earlier, the statutory annual limit on the total amount of social deductions does not include expensive medical expenses. You can find out if the treatment is expensive from the approved List or by the code from the certificate of payment for medical services to be submitted to the tax office:
- code "1" - the treatment is not included in the specified List;
- code "2" - refers to expensive types.
In order to recover part (or the entire amount) of the cost 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 medicines or consumables, and at the same time in the contract for the provision of medical services indicated that they are bought by the patient;
- there is information about the need to use these materials or medicines 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 apply with a corresponding application at any time (but only upon the fact of the implementation of the above costs).
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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 legislation provides for standard deductions for children.
Deductions for children in 2020
Double VAT deduction
If a parent (adoptive parent), adoptive parent, guardian or trustee is recognized as a single parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is granted to him in double the amount. At the same time, “uniqueness” implies 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 03.07.2013 No. 03-04-05 / 25442).
The double deduction for a single parent ceases to be provided from the month following the month of marriage.
Also, a child deduction in a double amount can be provided to one of the parents (adoptive parents) of their choice, if the second writes an application refusing to receive a child deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
Grounds for granting children's 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 granted during the year
The 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 the total income has become more than 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 amount of income.
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How to save on income tax
I have two children, and for this the state gives my husband and I a discount when paying personal income tax.
Thanks to children, every year we give the state 5,000 rubles less.
Chances are you get the standard child tax deduction too. 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 a deduction. Then the employer acts on his own: every month he deducts the amount of the deduction from your salary and pays 13% personal income tax from the remaining amount. If this was not the case, do not worry: the deduction can be returned for the last three years.
Elena Glubko
receives a deduction for two children
Who is entitled to a 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 give it to only one place of work, even if you work part-time for several employers.
The state does not give a deduction for all income, but only for those from which you or your employer pays personal income tax. If you are an individual entrepreneur on a simplified system, patent or imputation and do not pay personal income tax from your income, you will not be given a deduction. But an individual entrepreneur on the general taxation system will receive a deduction, because he gives 13% of his 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 deduct.
How much will I save
The amount 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 child are exempt from the tax for 1400 rubles. Thus, every month I save 364 rubles. The husband saves the same amount from his salary.
The third and each subsequent child exempts another 3,000 rubles a month from the tax. If the 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 - 182 rubles each.
Victor and Maria have one child each from previous marriages and one common. Victor pays alimony for his first child, brings up his stepdaughter and a son in common with his new wife. Viktor 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 1,400 rubles of 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 they will give him a 3,000 ruble deduction
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 they will give him a deduction of 3,000 rubles:
Thus, not only parents can receive the deduction, but also stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents, if they financially support the child.
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The deduction will be given to you until the child is 18 years old. Moreover, if the child turns 18 at the beginning of the year, your right to the deduction will not expire on his birthday, but will remain 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 - up to a maximum of 24 years. For example, if in June the child graduated from the university and received a diploma, then from July you will no longer receive a deduction for him.
If the deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If you have, for example, three children, and the older two have grown up a long time ago and you don’t receive anything for them, the deduction for the third child will still remain 3,000 rubles:
For disabled children, the deduction is higher: 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 exempted from the 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 stretch the deduction for the whole 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.
350,000 R 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 vacation at his own expense or he took sick leave. In this case, the deduction for these months does not burn out, but is transferred to the next month and summarized.
But if the crisis drags on and there is no salary until the end of the year, the deduction burns out and is not carried over to the next year.
Who can double the deduction
The single parent is entitled to a double deduction if the other is dead or missing. If the parent remarries, he loses the right to the double deduction.
A double deduction will also be given to single mothers if there is no entry about the father in the birth certificate of the child or it is entered from the words of the mother.
A parent who divorced or did not formalize the relationship can also apply for a double deduction, only it is necessary that the second parent 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 refused 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 make sure that the parent who waived the deduction is still working and his income has not exceeded the limit.
How it works
The tax deduction for a child is the most convenient. You do not need to fill out a declaration and go to the tax office, you can get a deduction right at work.
To do this, you need to come to the accounting department, write an application and attach documents to it:
- A copy of the child's birth or adoption certificate.
- A copy of the passport with a marriage mark or a marriage registration certificate if the parents are married.
- A certificate from an 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 the child has only one parent and the other is dead or missing, you will need a death certificate for the other parent or an extract from a court decision declaring the parent missing. If the child does not have a father and the mother is raising the child alone, a Form 25 birth certificate and a copy of the passport's marital status page must be brought 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 money: the accountant will recalculate personal income tax for all months worked this year.
The deduction is renewed automatically 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 non-native children.
If you changed jobs in a year, bring a 2-personal income tax 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 have exceeded the limit of 350 thousand or not.
How to get a refund for previous years
It happens that the employer forgot to take an application for a deduction from you and considered the tax on the entire salary or gave a deduction, but not for all children. You can refund 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 a deduction, a 2-NDFL certificate from work on income for previous years and a self-completed 3-NDFL declaration.
Documents can be submitted in person or by mail. The tax office will take three months to check, after which it will send you a written notice of the decision. If the return is approved, the money will come to your account within a month.
Remember
- If you have a child, you have the right to receive a tax deduction and reduce personal income tax.
- For the first and second child, the deduction will be 1400 rubles, for the third and subsequent - 3000 rubles.
- The deduction will be provided by your employer. To do this, write an application and attach copies of documents giving the right to deduction.
- Both parents can receive the deduction. The single parent will receive double the 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.