Standard deductions for two children. Tax deduction for children. Rules and terms of submission

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.

1. Most often you can get a standard deduction through your employer(Clause 3, Article 218 of the Tax Code of the Russian Federation). In this case, you need to submit to the employer standard deduction application. In addition to the application, please attach the documents confirming your right to a deduction:

A copy of the child's birth certificate;

A copy of the marriage registration certificate;

When making a deduction for disabled child

Certificate of disability.

When making a deduction for a child over 18 years old additionally provided:

A certificate from an educational institution confirming the child's full-time education.

When making a deduction in case of divorce parents additionally provided:

Agreement on the payment of alimony or writ of execution on the transfer of alimony for the maintenance of a child.

When making a deduction, if marriage between parents was not registered additionally provided:

Certificate of paternity;

Written confirmation from one parent that the other parent lives with them and participates in its provision.

2. If the employer does not provide a deduction, you may receive a deduction through the tax office. To do this, in addition to the documents mentioned above, you will additionally need:

1. Tax return form 3-NDFL(you can download it here). Submitted to the IFTS original declarations.

2. The passport or a replacement document. Certified copies of the first pages of the passport (basic information + registration pages) are submitted to the IFTS.

3. Certificate of income in the form of 2-NDFL. You can get this certificate from your employer. Submitted to the IFTS original certificates 2-personal income tax.

Note: if you worked in several places during the year, you will need certificates from all employers.

4. tax refund application with the details of the account to which the tax will transfer the money to you. The original application is submitted to the IFTS. You can download an application form here: Application for tax refund on the standard deduction for children.

How to certify copies of documents?

By law, all copies of documents must be notarized or independently certified by the taxpayer.

In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.

- this is the amount established by the legislation of the Russian Federation, reducing the tax base. According to Art. 218 NKRF p. 1, pp. 4, persons with minor children enjoy the right to concessions in the plan. Explanations on its application are presented in the letter of the Ministry of Finance of Russia dated December 8, 2011 N 03-04-05 / 8-1014.

Who is entitled to a tax deduction?

The child tax deduction is available to parents, guardians, adoptive parents whose children are under 18 years of age. In the case of full-time education, the period for granting benefits is extended to 24 years.

The right is granted to the parent on whose support the children are. The tax deduction for children from January 1, 2012 is 1400 rubles. for the first and second child and 3000 rubles. for each subsequent one.

Changes in the tax deduction for a child for personal income tax from January 1, 2016

From January 1, 2016, the standard personal income tax deduction for each disabled child for parents and adoptive parents was increased from 3 to 12 thousand rubles, and for guardians, trustees and foster parents - from 3 to 6 thousand rubles. In addition, in order to apply standard personal income tax deductions for children, the income limit for all parents has increased from 280 to 350 thousand rubles.

How to calculate tax deduction?

The amount of the deduction is fixed and depends on the number of children. This amount is deducted from the accrued wages, income tax is withdrawn from the rest.

Example: salary 20,000 rubles, one child. 20000 - 1400 = 18600 rubles; 18600 * 13% = 2418 rubles; Total payable: 20000 - 2418 \u003d 17582 rubles. In the absence of children: 20,000 - (20,000 * 13%) = 17,400 rubles. Thus, the savings in the presence of one child is 182 rubles. A tax deduction for children is provided on income at a rate of 13%.

What are the limits on the child tax credit?

The right to a child tax deduction ceases from the moment when the latter lost the status of "children". A child is considered a citizen of the Russian Federation under 18 years of age. Either upon graduation from an educational institution or transfer to a form of education other than full-time. When the parent reaches the salary threshold of 350 thousand rubles. the right to benefits ceases to exist.

Read also: Since 2013, pensions for disabled children and payments to adoptive parents have increased in Russia

Which parent gets the deduction?

Each parent receives a tax deduction for children, unless otherwise provided by mutual agreement. That is, one of the parents waives his right in favor of the other. It is advisable to do this if one of the parents has a large salary and the threshold for canceling benefits will come before the end of the calendar year. In this case, the second parent will receive double the deduction. 182*2=364 rub.

The consent of the second spouse is not required to receive a double deduction:

If the parent is single. This fact must be confirmed by relevant documents. Upon remarriage or adoption of a child by another person, the parent ceases to be considered single. If the father does not have a dash in the birth certificate, the mother is not considered single.

In the event of the death of the second parent or his recognition as missing.

How to apply for a tax deduction for children in 2020

This deduction is the right of the employee, therefore, does not oblige the employer to calculate it by default. Thus, it is necessary to apply to the accounting department of your employer with a written application for a tax deduction, submitting the following documents:

1. Birth certificates of children;

2. Marriage certificate;

3. A certificate from the spouse's place of work stating that he does not use this relief (if he does not use it);

4. In case of a change of place of work during the year, a certificate in the form 2-NDFL from the previous place;

5. For students of adult children - a certificate from the educational institution;

Taxpayers who pay personal income tax (PIT) in the amount of 13%, the current legislation provides a benefit in the form of a standard tax deduction for children. This deduction is a fixed amount by which the taxable base is reduced, which entails for the taxpayer to receive income (salary) in a larger amount. In other words, a tax deduction is a part of the salary on which personal income tax is not charged.

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The parent, spouse (wife) of the parent, adoptive parent, on whose provision the child is, as of 2020, are entitled to receive a monthly tax deduction in the following amounts:

• 1400 rub. - for the first child;
• 1400 rub. - for the second child;
• 3 thousand rubles - for the third and each subsequent child;
• 12 thousand rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

Thus, there is no certain limit, or, in other words, the maximum amount of the tax deduction for children, and the amount of the deduction is determined by the number of children and other grounds set out above.

The right to the deduction also applies to the guardian, guardian, foster parent, spouse (wife) of the foster parent, who support the child, however, the amount of the deduction indicated in the last list above is reduced from 12 to 6 thousand rubles for this category of taxpayers.

Who gets the child tax credit?

If a mother enters into a new marriage if there is a child from a previous marriage, including a civil one, the new husband of the mother also has the right to the deduction if the child is on their joint support with the mother, since the new husband of the mother also bears the costs of maintaining the wife's child.

Similarly, the right to deduction arises for the new wife of the father who pays support to the mother of the child, since the support is jointly owned by the father and his new wife.

Thus, in the event of dissolution of the marriage by the parents and the conclusion of a new marriage, the right to receive a deduction also arises for the new spouses of the parents.

An example of calculating the tax deduction for minor children

How to calculate the tax deduction for a child? The total number of children is taken into account in determining the applicable standard tax credit. The first child is the oldest child, regardless of whether a deduction is provided for him or not (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 03.04.2012 No. 03-04-06 / 5-94).

Consider an example of calculating a tax deduction for a parent with children aged 12, 14, 16 and 25 years old, whose salary is 30 thousand rubles. per month:

• the deduction for the first child (25 years) is not provided;
• the deduction for the second child (16 years old) will be 1400 rubles;
• the deduction for the third child (14 years old) will be 3 thousand rubles;
• the deduction for the fourth child (12 years old) will be 3 thousand rubles.

The amount of personal income tax payable, taking into account the listed deductions, will be 2938 rubles. per month (30,000 - 1400 - 3000 - 3000)*13%. Taking into account that the amount of personal income tax in the absence of deductions is 3900 rubles. per month (30,000 * 13%), the amount of wages in the case of tax deductions increases by 962 rubles. per month (3900 - 2938).

If in the above example one of the children (12 years old) is disabled, the amount of personal income tax payable will be 1378 rubles. per month (30,000 - 1,400 - 3,000 - (3,000 + 12,000)) * 13%, since the total amount of the standard tax deduction is determined by two circumstances: what kind of account the child has become for the parent and whether he is disabled. These criteria are not specified in the law as alternative ones, and therefore it is permissible to determine the amount of the deduction by adding the amounts of the deduction (paragraph 14 of the Review of the practice of considering court cases related to the application of Chapter 23 tax code Russian Federation approved by the Presidium Supreme Court RF October 21, 2015).

Standard tax deduction for single parent or guardian

The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of a tax deduction to a single parent ceases from the month following the month of his marriage.

The parent is recognized as the only one in the following cases:

• if the paternity of the child is not legally established, including if, at the request of the mother of the child, information about the father of the child is not included in the record of the birth certificate of the child. This circumstance is confirmed by the birth certificate of the child, in which only one parent is indicated, or by a certificate from the registry office on entering information about the second parent from the words of the mother;
• if one of the parents is dead, declared dead or missing. Confirmation of these facts is a death certificate and a court decision on recognizing the second parent as dead or missing.

The parent is not recognized as the only one in the following cases:

• if the parents are not and have not been in a registered marriage;
• if the marriage between the parents is dissolved;
• if the other parent is deprived of parental rights;
• if the other parent is serving a sentence in prison.
• A tax deduction may also be granted in double size to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) from receiving a tax deduction.

Please note that only a working parent who earns income subject to tax at the rate of 13% is eligible to waive the other parent's tax credit.

Therefore, a parent who is registered with an employment center, a mother who is on maternity leave, and also on parental leave cannot refuse the tax deduction.

Deadlines for tax returns

A tax deduction can be applied from the month in which the child was born, from the month in which the adoption took place, guardianship (guardianship) was established, or from the month in which the agreement on the transfer of the child (children) to be brought up in a family comes into force.

The tax deduction is terminated at the end of the year in which the child reached the age of 18, in which the validity period expired, or the agreement on the transfer of the child (children) to be raised in the family in which the death of the child occurred was prematurely terminated.

If a child, upon reaching the age of 18, continues to study in educational institution and/or educational institution, including academic leave, the deduction is provided for the entire period of study until the child reaches the age of 24 years.

There is a certain income limit for receiving a "children's" deduction, namely: the right to receive a tax deduction is valid until the taxpayer receives an accrual of income in the amount of 350 thousand rubles. Starting from the month in which the income exceeded 350 thousand rubles, the tax deduction is not applied until the next year.

The procedure for filing a tax deduction

Many visitors to our site are interested in how to correctly draw up a "children's" tax deduction for personal income tax. You will need to apply to the employer with a written application, attaching documents confirming the right to receive a tax deduction, depending on the specific case:

• a copy of the child's birth certificate;
• an agreement on the payment of alimony or a writ of execution (court order) on the transfer of alimony in favor of the other parent for the maintenance of a child;
• a copy of the passport (with a mark of marriage registration between parents) or marriage registration certificate;
• certificate of the housing and communal service on the joint residence of the child with the parent (parents).

If the taxpayer has more than one place of work, then tax deductions can only be provided by one of the employers of the taxpayer's choice.

If the taxpayer starts working not from the first month of the tax period, tax deductions are provided for this place of work, taking into account the income received from the beginning of the tax period at another place of work in which tax deductions were provided to the taxpayer. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued at the previous place of work.

If for some reason the taxpayer during the tax period was not provided with tax deductions for children or were provided in a smaller amount than provided by law (including in connection with the failure to submit the taxpayer's application to the employer or required documents to receive this deduction), overpaid personal income tax can be returned to the taxpayer from the budget.

To do this, at the end of the tax period (at the end of the calendar year), the taxpayer must submit the following documents to the tax office at the place of residence:

• tax return in form 3-NDFL;
• documents confirming the right to deduction;
• certificate 2-NDFL at the place of work;
• passport of a citizen of the Russian Federation;
• tax refund application.

Within three months after receipt of the documents by the tax inspectorate, a desk tax audit must be carried out, after which, in case of a positive decision, the overpaid personal income tax within one month is subject to return.

If you have any additional questions related to the tax deduction for a child, you can ask our lawyers using the website.

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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 type of tax benefit, which reduces the tax base The portion of income that is taxable. 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. Taxable 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.

Who 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 age limit 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.