Features of providing a standard tax deduction for a child to an employee: documents for providing a standard deduction for a child - read the article.
Question: What documents are required to provide an employee with the standard child tax credit? Which of the documents must be requested again at the beginning of the new year to confirm the right to deduction? Situations: - the child does not yet go to kindergarten, - the child goes to kindergarten, - the child goes to school - child studies at the institute - the child is registered with parent, child not registered with the parent (for example, the father is registered at a different address), the parents are divorced (documents for the mother, documents for the father). In what case is a certificate from the housing and communal services necessary about the joint residence of a child with a parent?
Answer: The list of documents required to submit standard deductions for personal income tax is given in the reference book. A certificate of cohabitation is required in all of these cases, however, even in its absence, a standard deduction can be provided.
Alexander Sorokin answers,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations.”
The rationale for this position is given below in the materials of the Glavbukh System
What documents do you need to submit to receive standard tax deductions?
Statement
Situation: from what period can an employee be provided with a standard personal income tax deduction. The employee has been working in the organization since the beginning of the year, but submitted an application for a deduction later.
Standard personal income tax deductions can be provided to employees based on their applications and documents confirming the right to deduction (). In this case, standard deductions are provided for each month of the tax period until the employee loses the right to it (subclause and clause 1 of Article 218 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not establish a relationship between the employee’s right to a standard deduction and the month in which the application for its provision is submitted. The deadline for filing such applications is also not established by tax legislation. Therefore, if the documents submitted by the employee confirm that he had the right to a deduction from the beginning of the year, the organization can reduce his tax base for personal income tax starting in January. Regardless of what month the employee submitted an application for a deduction.* Similar explanations are contained in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06/8-118. If as a result of recalculation tax base the employee will have an overpayment of personal income tax, the excess tax amount will need to be returned to him in the manner prescribed by the Tax Code of the Russian Federation.
Help on form 2-NDFL
In some cases, to provide a standard deduction, certificates in Form 2-NDFL from the employee’s previous place of work are required. Require such certificates if the employee did not start working in the first month of the year and is claiming child tax deductions* (). For information on the possibility of providing standard deductions in the absence of certificates in Form 2-NDFL, see Who provides standard tax deductions.
Documents for the child
Other documents
In some cases, other documents may be required. For example, in order to provide a deduction to a spouse who is not the parent or guardian of the child, a statement from the mother or father of the child is required that the spouse is involved in providing for him* (letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-04-05/8- 209).
A detailed list of documents required to provide standard tax deductions in various situations is given in the table.
Notarization of copies
Copies of documents that the employee submits to confirm his rights to standard deductions, in notarization do not need* (letter of the Federal Tax Service of Russia dated May 23, 2012 No. ED-4-3/8418).
Amount and conditions for applying standard tax deductions for personal income tax
| The amount of the standard tax deduction for each month | Categories of citizens to whom the deduction applies | Documents required to provide a deduction | Features of provision |
|
1400 rub. for the first and second child 3000 for the third and each subsequent child |
- each of the parents (including divorced, legally or civilly married, never married); - spouse (stepfather) or spouse (stepmother) of the parent; - each of the guardians, trustees, adoptive parents (if there are several of them); - each of the adoptive parents (if there are two of them); - spouse of the adoptive parent (if a healthy child is supported by them) (paragraph 7-10, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation) |
A copy of the child’s birth certificate and documents confirming the right to receive a deduction, in particular: - a certificate from an educational institution stating that the child is a full-time student, graduate student, resident, intern, cadet or student (if the child is between 18 and 24 years old); - a copy of the marriage certificate (for the spouse, parent, adoptive parent); - a copy of the divorce certificate (for divorced parents who support the child); - a certificate from the housing and communal services about the joint residence of the child with the parent; - a copy of the writ of execution (court order) on the collection of alimony or a notarized agreement on the payment of alimony; - documents confirming payment of alimony; - a copy of the agreement on the transfer of the child to be raised in a family (for adoptive parents, spouse of the adoptive parent); - an extract from the decision to establish guardianship or trusteeship over a child (for a guardian, trustee); - an extract from the court decision on the adoption of a child (for adoptive parents); - a statement from the child’s parent about the participation of his spouse in providing for the child (may be required if the spouse is neither the child’s parent nor his guardian); - certificate in form 2-NDFL |
The deduction is made for each child (ward): - under the age of 18; - full-time student (graduate student, resident, intern, cadet or student) up to 24 years old Valid until the month in which income (taxed at a rate of 13%), calculated on an accrual basis, does not exceed 280,000 rubles. From the month in which income exceeds RUB 280,000, no deduction is provided. |
| 3000 rub. for every disabled child | Additionally provided: - certificate confirming the fact of disability (group) |
The document must be submitted if the child is disabled | |
| Double deduction: - 2800 rub. for the first and second child; - 6000 rub. for the third and subsequent child |
- the only parent (including adopted), guardian or trustee, adoptive parent (if there is one) of a healthy child (paragraph 13, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation) | To receive a double deduction, in addition to the main set of documents, a citizen must additionally submit: - for widows (widowers) the death certificate of the spouse; - a copy of the passport certifying that the parent is not married; - a copy of the child’s birth certificate (form No. 25); - notice of the absence of a civil status record (form No. 35, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); - an extract from the court decision recognizing the second parent as missing (if there is no information about his whereabouts within a year -) or deceased (if there is no such information within five years -); |
Documents confirm the absence second parent (including adopted) |
| - one of the parents (including adopted ones), receiving a deduction for a healthy child for the other parent (with his consent) (paragraph 7-10 and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30 July 2009 No. 03-04-06-01/199, dated July 23, 2009 No. 03-04-06-01/183) | - an extract from the decision to establish guardianship or trusteeship over a child (for a guardian, trustee); - extract from the court decision on the adoption of a child (for adoptive parents) |
Providing a deduction to a single parent (including an adopted parent) ceases from the month following the month of his marriage | |
| - application of the second parent to waive the deduction at the place of work; - a second copy of the application for refusal of the deduction at the place of work (with a note from the tax agent of the parent who refused the deduction); - a certificate from the second parent’s place of work stating that he has the right to a deduction, but the deduction is not provided; - certificate in form 2-NDFL |
The document must certify that the authority assigned guardianship and trusteeship to the child sole guardian or sole trustee |
||
| 6000 rub. for every disabled child | - the only parent (including adopted), guardian or trustee, adoptive parent (if there is one) of a disabled child (paragraph and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation) | To receive a double deduction for each disabled child, a citizen must additionally submit a certificate confirming the fact of disability (group) | |
| - one of the parents (including adopted ones), receiving a deduction for a disabled child for the other parent (paragraph and subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 23, 2009 No. 03- 04-06-01/183) | |||
How to Claim the Standard Child Tax Credit
If an employee (tax resident) has children, then he has the right to receive standard tax deductions.*
Deduction amounts
Provide deductions in the amount of:*
- 1400 rub. per month - for the first child;
- 1400 rub. per month - for the second child;
- 3000 rub. per month - for the third and each subsequent child;
- 3000 rub. per month - for each disabled child under 18 years of age;
- 3000 rub. per month - for each disabled child of group I or II under the age of 24, if the child is a full-time student (student, graduate student, resident, intern).
Standard deductions in the amount of RUB 3,000. per month provided for disabled children are provided regardless of the disability status of the child. For example, if there are two children, the first of whom is recognized as disabled, deductions are provided in the amount of 3,000 rubles. for the first child and 1400 rubles. - on the second. Tax deductions are not summed up. That is, if a third child is recognized as disabled, then deductions in the amount of 3,000 rubles provided for the third child and separately for a disabled child do not add up. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated January 19, 2012 No. 03-04-06/8-10 and the Federal Tax Service of Russia dated September 19, 2012 No. ED-4-3/15566.
Provide a deduction for each child to each parent, spouse of a parent, custodian, adoptive parent, as well as adoptive parent, spouse of an adoptive parent.*
Right to deduction
Standard child tax deductions can only be provided to employees who are tax residents of Russia, and only in respect of income taxed at a personal income tax rate of 13 percent.* Do not provide standard deductions to non-residents, regardless of the tax rate at which their income is taxed (including the income of highly qualified specialists). This is explained by the fact that standard deductions reduce the tax base only for those incomes for which the tax rate is established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (). But this clause does not apply to non-residents (clause 3 of Article 224 of the Tax Code of the Russian Federation applies to them).
Situation: is it necessary to provide a standard tax deduction for a child if an employee married his mother, but he did not adopt this child.
Situation: Is it necessary to provide an employee with a standard deduction for a child who lives separately (registered at a different place of residence) (mod = 112, id = 55555)
Yes need.
Parents have the right to standard tax deductions for children who are supported by them (paragraphs 1-12, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). The form and degree of participation of each parent in providing for the child for the purposes of applying the personal income tax deduction are not defined by tax legislation. According to family law, parents determine the order of child support and place of residence independently. However, the obligation to provide for the child does not depend on his actual place of residence (registration).* This follows from paragraph 1 of Article 80 of the Family Code of the Russian Federation.
Thus, subject to other conditions provided for in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the employee has the right to use the standard deduction for a child who lives separately or is registered at another place of residence. For example, if a father pays child support for his estranged child, all he needs to do to receive the standard deduction is provide proof of payment of child support.*
Similar clarifications are contained in letters of the Ministry of Finance of Russia dated October 11, 2012 No. 03-04-05/8-1179 and dated May 11, 2012 No. 03-04-05/8-629.
Period of deduction
Start providing deductions from the month in which the child was born (adopted or taken into custody). By general rule deduction is provided until the end calendar year, in which the child has reached the age of 18. The exception is deductions for children who are full-time students, graduate students, residents, interns, students or cadets. In these cases, the right to deduction remains until the child turns 24 years old.* It does not matter in which country the training takes place: in Russia or abroad (letter of the Ministry of Finance of Russia dated April 15, 2011 No. 03-04- 05/5-263). Once the child turns 24 years old, the right to the deduction is lost completely.
This procedure is provided for in paragraphs and From the recommendation Is it necessary to use cash register when issuing, receiving and repaying a loan
- Download forms
The state provides working citizens with children the right to take advantage of a tax deduction to reduce the amount of mandatory personal income tax. The accounting department of the employing enterprise must calculate the deduction amount. But in a number of cases this does not happen, and the citizen who paid the tax can return the overpaid tax through tax office.
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General concepts
Workers have the right to so-called standard wages. One of them is the deduction on personal income (NDFL).
The bottom line is that part of it is not taxed, which allows you to reduce the tax base and thus make your salary a little higher.
The deduction has several features:
- provided for each child depending on his age;
- as soon as the minor reaches 18 or 24 years of age, the deduction ceases;
- the amount of tax deduction depends on the number of children;
- When calculating the final amount of the deduction, all children of the taxpayer are taken into account, even if the deduction is no longer made for some of them.
The deduction amount is small, but for the year it may be of interest. If the company’s accounting department has not calculated the deduction, the taxpayer can contact the tax office and receive the entire tax for the year or several recent years.
What it is
Every month, citizens transfer a 13 percent income tax to the state budget.
That is, the amount that is given to them is 13 percent lower than the initially accrued amount. The obligation to remit personal income tax lies with the employing company.
If a taxpayer who is officially employed and with wages who pays personal income tax in good faith and has a child, then the tax amount can be reduced.
For this purpose, there is a certain scheme for applying deductions from the tax base.
Standard deductions are set by law and are subject to change. The right to deduction is granted to all citizens who have minor children in their care.
Who does it apply to?
Several categories of working citizens have the right to take advantage of the standard deduction:
They must prove their right to deduction with documents. In addition, it is necessary to submit an application for the use of a deduction, since without it, official movement on documents is impossible according to the regulations.
The law on taxation of citizens of the Russian Federation has a gap - it does not say when and how exactly a citizen must submit an application to the employer for a deduction in the presence or birth of children.
The corresponding clarification was made by the Ministry of Finance:
After the application is written, all concerns about calculating the amount and frequency of deductions fall on the accounting department of the enterprise.
Where to go
The standard tax deduction in the vast majority of cases is done through payroll calculations by the accounting department of the employing enterprise.
It is important that the employee himself is obliged to apply for a deduction, otherwise the accounting department will not count anything.
Based on the submitted papers, the accountant will make all the necessary calculations, and from the next month after the application, the employee will see a salary increase. The more children, the greater the deduction, the greater the salary paid out.
If the employee does not apply for the deduction, then he does not lose the right to it, but he will have to act in another way - through the tax service.
Thus, you can receive a personal income tax deduction in two ways:
In any case, you will need to confirm your right to deduction by collecting papers. For the tax service they will be the same as for the employer, plus withheld personal income tax.
Such certificates will need to be obtained from the accounting department. If the tax inspector sees that the applicant has grounds for a deduction, then within four months the entire amount will be transferred to the citizen’s account at once.
Child tax deduction for previous years
The standard tax deduction is provided to both parents or to one of the parents if the second refused the deduction in favor of the first parent.
Accordingly, the mother and father, or only one of them, can contact the tax service to receive the deduction amount for previous years.
Contacting the tax office is possible in two main cases:
The task of taxpayers is to provide comprehensive evidence of the fact of the application. These must include information about income and a certificate of actual wages received.
In the presence of necessary conditions The tax office will return the child deduction for previous years. For what period are documents accepted?
By law, a taxpayer can request a refund not only for the past year, but also for the two previous years. That is, in 2020 it will be possible to return the deduction for the years 2020, 2020 and 2020.
The reasons why the deduction at the place of work was not submitted may be the following:
In the latter case, the company may be fined after an appropriate tax audit.
Required conditions
To tax service returned the overpaid income tax, it is necessary that certain legal requirements be met.
They are essentially the same as when contacting an employer. However, additional information is needed.
The standard deduction will be granted if the applicant's situation meets the following conditions:
| Indicators | Description |
| The taxpayer has an official place of employment | and the employer faithfully and regularly transfers personal income tax |
| The applicant has minor children under 18 years of age or children under 24 years of age | having the status of student, graduate student, etc. with full-time education at an educational institution |
| The taxpayer submitted an official statement to the tax authority | I attached all the necessary papers to it |
| The taxpayer confirmed with a certificate from the employer that he had official income | on which full personal income tax was paid |
The more children a citizen raises, the larger the deduction amount he is provided. However, the principles for determining the deduction limit the amount to the amount of wages.
This requirement is enshrined in law:
In other words, the deduction will be provided until the cumulative total of wages for the year reaches the established limit. Depending on the size of the salary, this will happen earlier for some taxpayers and later for others.
The standard deduction for children is set as follows:
These amounts are not subject to taxation; parents will receive them without deducting the 13 percent tax.
If there is only one parent in the family, he is entitled to a double tax deduction. That is, the deduction amount will be doubled.
One parent can refuse the deduction so that the second one receives it at double the amount. This is only possible if both parents are officially employed.
If a man and a woman have one child in a common marriage, but each has a child from their first marriage, then the common child is considered the third, that is, the deduction for him will not be 1.4 thousand rubles, but 3 thousand rubles.
Similarly, when determining the number of children, all children are taken into account, including those who have reached the age of majority and over 24 years of age.
Making calculations
To calculate how much will be paid for previous years, you need to make the same calculations that the accounting department of the employing company would do. The final amount depends on the number of children and salary.
If in 2020 you need to receive a deduction for a deduction that was not provided in 2020 and 2020, then the calculation is made as follows.
The salary of applicant Ivanova in 2020 was 23 thousand rubles. He is dependent on two children under the age of 18, the amount of the standard deduction is 2800 rubles.
Calculation:
Calculation:
Based on the application and supporting documents, Ivanova will receive a tax refund in the amount of 6,736 rubles.
Filing a declaration
A taxpayer who was not provided with tax deductions for children during the year returns not in the current calendar year, but in the next calendar year.
To do this, you need to contact your local tax authority and go through the following procedure:
The declaration must be submitted by April 30 of the new year. The information contained in the declaration will be verified within three months.
If a positive decision is made, the taxpayer will receive written notice of the deduction. You need to come to the tax office again and write an application for a personal income tax refund.
Attached documents
A supporting package of documents must be attached to the application requesting a deduction for children or a child.
The list includes the following papers:
| Indicators | Description |
| Certificate of income received for the past year or several years | You can return personal income tax only for the last three, that is, preceding the application, years |
| Copies of the applicant's passport | page with personal data and information about children |
| Certificates for each child | copies and originals |
| Agreement on the placement of a minor in foster care | for adopted children |
| Document-certificate of the adoptive parent | — |
| Documents of the adoptive parent's spouse | passport with marriage marks, marriage certificate |
| The adoptive parent attaches the relevant certificate; | — |
| Document establishing guardianship | for the guardian |
| Confirmation of disability of a minor child | — |
In addition, other documents may be required - a statement that the second parent provides everything necessary for the common child, a certificate of receipt of alimony, certificates from the house management about cohabitation, certificates from a university or college stating that the child is continuing his education as an adult.
If the second parent refuses his deduction in favor of the first, then a corresponding application and a certificate from work are required in the same form 2-NDFL.
After a positive decision on the refund has been made and an application has been received from the taxpayer indicating the bank details and the number where to transfer the refund amount, the tax service makes a calculation and transfers the money within 30 days.
Deduction for previous years of declaration
Important nuances
It is important not to be late with the deadline for returning the deduction through the tax office - the taxpayer has the legal opportunity to submit a refund within no more than three years from the date the employer transfers the personal income tax to the treasury.
If a taxpayer is employed in several places of work and has not received a deduction for children from any employer, he can apply for a refund for previous years, having only one form 2-NDFL.
By law, only one employer provides the deduction at the employee’s choice. Accordingly, the deduction can also be returned only for one place of employment - main or non-main (part-time).
The following should be kept in mind:
| Indicators | Description |
| If in previous periods the taxpayer’s salary was above 29 thousand rubles | The accountant will calculate the tax reduction only up to the month in which the cumulative amount of income reached 350 thousand rubles. The higher the salary, the sooner the deduction will be canceled |
| If a citizen had official income, on which he paid tax and about which he submitted a declaration to the tax authorities | he cannot claim the standard child deduction. Despite the fact that taxes have been paid, the income is official and children fall under the category, the deduction is presented only for income received at the place of employment |
Receiving a double deduction for NV children, calculated in double the amount, is possible in the event of a written refusal of the second parent from the benefit entitled to him. A parent refusing a personal income tax deduction must provide proof of income taxable at 13%. It should not be higher than the limit established for 2018 - 350,000 rubles.
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