One of the standard tax deductions is a deduction for the taxpayer, which is provided to certain individuals, for example, Chernobyl victims, disabled people since childhood, parents and spouses of deceased military personnel. A complete list of individuals who may qualify for a standard deduction is indicated in paragraphs. 1, 2, 4 Article 218 of the Tax Code of the Russian Federation.
Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. In this case, the deduction for children is provided regardless of the provision of other standard tax deductions.
Types of standard tax deductions
Standard tax deductions:
tax deduction
This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 Tax Code of the Russian Federation.
deduction for child(ren)
A deduction for a child (children) is provided up to the month in which the taxpayer’s income taxed at the rate 13%
and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.
- for the first and second child – 1400 rubles;
- for the third and each subsequent child – 3,000 rubles;
- for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles for parents and adoptive parents (6,000 rubles for guardians and trustees).
If spouses, in addition to a common child, have a child from an early marriage, the common child is considered the third.
Procedure for obtaining a tax deduction for a child (children)
Provided to taxpayers who support a child (children).
Write an application for a standard tax deduction for a child (children) addressed to the employer.
Prepare copies of documents confirming the right to receive a deduction for the child (children):
- birth or adoption certificate of a child;
- certificate of disability of the child (if the child is disabled);
- a certificate from the educational institution stating that the child is a full-time student (if the child is a student);
- document confirming the registration of marriage between parents (passport or marriage registration certificate).
If the employee is the only parent (the only adoptive parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.
If the employee is a guardian or trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.
- resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the said body on the establishment of guardianship (trusteeship) over the child;
- agreement on the implementation of guardianship or trusteeship;
- agreement on guardianship of a minor citizen;
- foster family agreement.
Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.
To correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth. The first-born child is the oldest child, regardless of whether a deduction is provided for him or not.
If a taxpayer works for several employers at the same time, the deduction at his choice can be provided only with one employer.
An example of calculating the amount of tax deduction for children
Matveeva E.V. four children aged 16, 15, 8 and 5 years.
Moreover, her monthly income (salary) is 40,000 rubles.
Matveeva E.V. submitted a written application to the employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.
Thus, the total tax deduction amounted to 8,800 rubles per month.
Every month from January to August the employer will pay his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:
Personal income tax = (40,000 rubles – 8,800 rubles) x 13% = 4,056 rubles.
Thus, in the hands of Matveev E.V. will receive 35,944 rubles.
If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:
Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.
In some cases, for example, for a single parent, the deduction amount may be doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.
Procedure for obtaining a tax deduction if during the year standard deductions were not provided by the employer or were provided in a smaller amount
If during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when filing a personal income tax return with the tax authority at his place of residence at the end of the year.
In this case, the taxpayer must:
Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.
Prepare copies of documents confirming the right to receive a deduction for the child (children).
Submit to the tax authority at your place of residence a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.
* If the submitted tax return calculates the amount of tax to be refunded from the budget, submit an application for a tax refund to the tax authority (together with the tax return, or after completing a desk tax audit).
The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).
When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.
The taxpayer must provide documents confirming his right to deduction and write an application. A correctly drawn up application will allow the employer to apply the required deductions on time and correctly withhold personal income tax. We’ll look at how to write such a statement in our article.
Standard child deduction - application
A personal income tax deduction is that part of earnings on which income tax is not charged. If an employee has children, then each of them is entitled to a deduction in a certain amount.
The amount of reduction in the tax base depends on how many children there are in the family, whether there are any disabled children among them, and also who the recipient of the deduction is for them: parent, adoptive parent, guardian, etc. If the parent is recognized as the only one, or the other parent refuses the deduction, the amount of the “children’s” deduction will be twice as large. The employee must provide supporting documents for all these circumstances.
The “children’s” deduction is applied to the taxpayer’s income up to the month in which it exceeds 350,000 rubles. Further, the entire amount of his earnings will be taxed.
The employer does not have the right to apply tax deductions without the employee’s consent, therefore, in order to obtain the right to reduce the tax base, the employee writes an application for a deduction for the child.
New employees with children write an application when applying for a job. Employees already working at the enterprise apply for a deduction for a child after his birth (adoption), that is, when they have the right to this type of deduction.
The legislation does not contain a uniform form for such an application. The employee can write it in any form, indicating the type of deduction that he wants to receive, the basis for this, listing the children who are entitled to the deduction, and the attached supporting documents. The employer can develop a sample application for a child deduction himself, adding all the necessary details and fields that the employee will only have to fill out.
Documents attached to the application
Copies of documents submitted along with the application (a sample application for a child deduction is published at the end of our article) must confirm the employee’s right to a “children’s” deduction. Parents (guardians, adoptive parents) attach copies of the following to the application:
- Children's birth certificates, adoption certificates;
- Marriage certificate;
- Certificates: from the child’s place of full-time education, about disability (if the child is disabled).
In addition, the sole parent or adoptive parent must attach to the application for a deduction for the child:
- Document confirming the absence of the second parent: death certificate, court decision declaring missing;
- A copy of the passport pages confirming the absence of a currently valid marriage.
Adoptive parents, guardians and trustees additionally attach:
- An extract from the guardianship authority regarding the right to guardianship of the child;
- An agreement on the right of guardianship or guardianship, or on the transfer of a child to a foster family.
The entire package of documents is transferred to the employer, and if the right to deduction is confirmed, then he will take it into account when withholding income tax from the employee’s earnings.
If you have children, you can receive a standard tax deduction directly from your employer, without filling out and submitting a 3-NDFL declaration to the tax office. All you need to do is collect all the necessary documents and write an application to your employer.
Afterwards, it must be transferred either to the accounting department, or to the human resources department, or directly to your head of the organization. It all depends on the structure of the enterprise where you work.
Once you have submitted your application, tax will be withheld from your wages, reduced by the amount of the tax deduction due to you.
What does an application for a standard deduction provide to an employer?
For example, if you have 2 minor children and you receive an average monthly salary of 25,000 rubles. Provided that your salary is official, 13% is deducted from you monthly, namely 3,250 rubles (25,000 * 13%). If a standard tax deduction is applied to you, you will be deducted 450 rubles (3250 - 2800) (for each child 1400 rubles) and this will happen until your total income exceeds 280,000 rubles. With a salary of 25,000, he will exceed this mark only in the 12th month (December). This means that for 11 months, a reduction of 2,800 rubles will be withheld from your salary. income tax. More detailed information about calculation and application procedures can be found in the article standard child tax deduction.
Download the application form for a standard tax deduction
There shouldn’t be any problems filling it out, except with your TIN number, read about how to find it out by clicking on the link. After filling out this application, you must attach the entire package of documents to it and contact your HR specialist, or directly to your manager.
The standard personal income tax benefit in the form of a child deduction is provided at the place of work. To apply it, the employee is required to provide his management with a statement with a corresponding request. A sample application current for 2018 can be downloaded from the article below.
There are many nuances and features in the design of children's deductions. All questions have been answered, the information is relevant for 2017.
An application from an individual with a request to apply to his income a standard deduction for personal income tax, due in the case of the presence of children of a suitable age in the family - this is the main document that the worker must present to his employer in order to use the benefit.
Its preparation does not have strict regulations, and no standard form has been developed. The employee needs to take a blank sheet of paper and draw up a text in the petition and notification form with his own hand.
The application must be accompanied by documents that can confirm what is stated in the paper. Depending on the situation, the set of attached documentation may vary.
In the simplest case, it is enough to provide copies of birth certificates. If the child is disabled, then a medical certificate is attached. The single parent claims a double deduction.
If a minor is adopted, taken under guardianship or trusteeship, has exceeded the threshold of 18 years and is studying full-time, as well as in some other situations, additional documents are required. A copy is made of everyone and attached to the application.
It is enough to write an application once and submit it to management. There is no need to update the form annually. A new writing is possible if something has changed in the amount of the standard personal income tax benefit for a given employee, for example, he has another child, or the husband (wife) renounced his right to a deduction, giving the second spouse the opportunity to receive double the amount.
How to write correctly in 2018
The form of the text is free, but it is necessary to include information sufficient for the employer about the size of the standard tax benefit, the number and age of children, and attached documents.
In particular, the text should read:
- please provide standard deduction;
- Full name of each child, his age, details of the birth certificate (children of all ages are listed, regardless of whether they are entitled to a deduction or not, the employer needs this information to correctly calculate the amount of the personal income tax benefit);
- size - indicated in relation to those children for whom such a right exists;
- a list of documents that are submitted along with the application;
- link to the clause of the Tax Code of the Russian Federation, which states the possibility of a standard deduction (clause 4, clause 1, Article 218 of the Tax Code of the Russian Federation).
You need to address the application to your management, which is noted in the upper right part of the paper sheet.
You need to certify the text with your personal signature indicating the date it was affixed.
If an application for a deduction for children is submitted late, then the employer will return income tax for the months of the current year, and for the months of last year you need to contact the Federal Tax Service for a refund of personal income tax.
From wages and other types of income. In the material presented you can find out which persons are entitled to claim a standard deduction and what documents are required to provide it.
Regulatory regulation
The procedure for registering any types of tax preferences and deductions is regulated by the norms of the Tax Code of the Russian Federation. The list of persons who can qualify for a standard tax deduction is listed in Art. 218 Tax Code of the Russian Federation:
- WWII participants;
- disabled people since childhood, as well as persons who have been officially diagnosed with disability of groups I and II;
- persons who received the disease as a result of radiation exposure during man-made disasters, liquidation of the consequences of accidents, etc.;
- parents and spouses of persons who served in the Armed Forces and died defending the country.
Citizens have the opportunity not only to apply for this benefit for themselves, but also for. under the age of 18, as well as undergoing state accreditation.
The law does not regulate the standard application form for receiving a deduction; it can be filled out in any order. As a rule, registration of this benefit is carried out at the place of work, so the application form for employees is developed by the management of the enterprise.
- If citizens have several jobs, it is possible to submit an application to each employer (except for cases when an application is made for children). The amount of the deduction provided per employee will range from 300 to 500 rubles, and depends on the category of the applicant’s preferential status.
- For a child, this benefit is 1,400 rubles; it applies to all minor children of an enterprise employee. When filling out an application for a disabled child, the deduction amount will be 12,000 rubles.
Note! A single parent (mother, father) will be given a double deduction until he enters into a family relationship.
The video below will tell you about receiving a deduction if standard returns were not provided:
Rules and nuances of its preparation
When filling out this form, special attention must be paid to proper confirmation of the legal grounds that make it possible to use this type of deduction. Depending on the category of the beneficiary, the information in the application form will correspond to the following documents:
- certificate of participation in the elimination of radiation accidents;
- medical report on the presence of a disease resulting from exposure to radiation factors;
- WWII participant certificate;
- MSEC certificate confirming the disability group.
Note! Each reason must be documented. In addition, official certificates and documents are submitted to the employer’s accounting department.
Since the deduction is provided from the first day of receipt of monetary remuneration, the application form is issued to the newly hired specialist. If management has not issued such a document, the employee has the right to demand a deduction, including by filling out a written document in any form.
The principle of providing a deduction is to reduce taxable income monthly by the amount of the tax benefit. In some cases, citizens can take advantage of a similar benefit for previous calendar years, but in this case, they must contact the tax authority to complete the documents.
If a citizen does not have an employment relationship with an enterprise, but receives officially confirmed income from other sources (for example, when carrying out activities as a business), he will be able to take advantage of the deduction when applying to the Federal Tax Service inspectorate. This procedure occurs at the time of filing, indicating income and personal income tax for the previous calendar year.
The application is accepted and preferences are taken into account according to the following rules:
- The employee himself is responsible for the accuracy of the submitted certificates and information; the employer is not obliged to check the authenticity of the certificates;
- if the taxpayer has submitted false or forged documents, he may be held liable for taxation;
- management is responsible for the correctness and timeliness of personal income tax calculations, taking into account the issued deduction.
When moving to work for another employer, a citizen does not lose the right to a deduction, but this will require filling out a new application form addressed to the new manager.
Filling out an application for personal income tax deductions using 1C: Accounting - topic of the video below:
How to write an application for a standard tax deduction
Per child
The application form is filled out by the citizen himself; management is not obliged to do this. By signing the application, the citizen confirms that he has legal grounds for providing personal income tax benefits.
per child
Filling out an application for a deduction for a child is allowed only for one place of work. A violation of this requirement will be detected by the tax authority when reconciling information about the taxpayer.
Application for a standard child tax deduction (sample)
Application for double deduction
If you need to draw up a refusal in favor of the second parent, then use.
Waiver of deduction in favor of the second parent
