Is it possible to close the IP through my documents? How to proceed to close an IP through MFC. Can the MFC refuse?

30.01.2017

We'll tell you what deductions are available to working parents, how to get them and how much you can expect.

The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of your legally earned money, which goes towards paying personal income tax. MoneyMan told us what rules apply for the “children’s” deduction.

Conditions for granting deductions

Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time master's student. Svetlana’s employer withholds 13% personal income tax from her salary, which amounts to 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.

In what cases can you get a deduction?

Deductions for children belong to the standard category and are regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, trustees and adoptive parents who have one or more children in their care or custody have the right to receive them.

A deduction is assigned if the child is under 18 years of age or if he is a full-time student. In this case, a deduction is also due for those months when students had an academic leave.

Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.

Deduction amount

The following deduction amounts are established:

1,400 rub. - for 1 child;
1,400 rub. - for the 2nd child;
3,000 rub. - for the 3rd and subsequent children.

Also for every disabled child up to 18 years of age or a disabled student of group I or II of full-time education up to 24 years of age provided deduction in the amount:

12,000 rub. - for parents and adoptive parents;
6,000 rub. - for guardians, trustees and adoptive parents.

Family Svetlana has three children:

The first child is Sergei (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for whom a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.

In total, the monthly deduction for her will be 5,800 rub. (1,400 rub. + 1,400 rub. + 3,000 rub.). Taking this into account, Svetlana’s tax base (that is, the amount of wages on which the 13% tax will be calculated) will be equal to 34,200 rubles. ( 40,000 rub. – 5,800 rub.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( RUB 34,200 × 13%). As a result, the Family will receive RUB 35,554. (40,000 rub. – 4,446 rub.).

Without deductions, the tax base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (RUB 40,000 × 13%). In this case, the amount in hand that Svetlana receives is equal to RUB 34,800(40,000 rubles – 5,200 rubles).
Tax deductions allow Svetlana to save money 754 rub. (RUB 35,554 – 34,800 rub.) per month.

Income limit

The deduction is given until the taxpayer’s total income from the beginning of the year reaches the mark of RUB 350,000. In the month when taxable income, calculated on an accrual basis, exceeds the established limit, the deduction ceases to be provided. And then until the end of the year the citizen will not have the right to use it, but next year this right will be activated again.

Let’s assume that from January 2016, Family receives “children’s” deductions. Since her monthly income is 40,000 rubles, they will be provided to her only until August inclusive, because in September her total income will be 360 ​​thousand rubles, which is more than the established limit. It turns out that in a year, thanks to deductions, Svetlana will save 6,032 rub. (8 months × 754 rub.).

Restrictions related to children

The deduction is provided until the end of the year and ends in January of the following year if:

The child died;
the child has turned 18 and is not a full-time student;
a child in full-time education is 24 years old;
the agreement on the transfer of a child to a family for upbringing is terminated.

For example, the only son of a citizen turned 18 in April 2016. The son decided not to waste time studying and immediately went to work. Then his father will receive a deduction of 1,400 rubles for all remaining months of 2016, even though his son has already reached 18 years of age. The citizen will lose the right to deduction from January 2017.

Double deduction amount

Each parent is entitled to a deduction, even if they are divorced, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.

The family and her husband discussed and decided that it was better for Svetlana to receive both deductions, after which the husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11,600 rub. (5,800 rub. × 2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40,000 rub. – 11,600 rub.), and amounts to RUB 3,692 With double deductions in hand, the Family will receive RUB 36,308 (40,000 rub. — 3,692 rub.) .

The state also provides a double deduction to the only natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be given the normal “single” deduction.

How to get a deduction for children

Svetlana Semeynaya has calculated her deduction amount, but in order to receive it, she must contact her employer.
To do this, she will need the following documents:

Application for a deduction;
birth certificate of each child;
certificate from educational institution that the child is studying full-time. It is useful when the deduction is issued for a child over 18 years of age;
Form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.

Then the employer will carry out all the necessary actions independently, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Please note that you can submit an application in the same month when the newborn was born.

If during the tax period deductions were not received in full or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting tax office at the end of the current tax period.
Here is a package of documents that will come in handy:

Declarations in form 3-NDFL;
2-NDFL certificates;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for a refund of overpaid tax.

You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on granting a deduction. Then within 10 days about the decision taken notify the taxpayer. If a tax refund application is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account specified in it.

The State Duma Committee on Budget and Taxes is considering a bill to change tax deductions for children. Starting from January 2020, the government plans to increase the tax deduction for families with minor children or disabled children. Additionally, it is proposed to amend the Tax Code of the Russian Federation in terms of increasing the threshold threshold of income subject to personal income tax, before reaching which a deduction is provided.

The principle of the child tax credit today

According to Russian law, families with children are entitled to certain tax benefits. Thus, officially employed Russians with children can reduce the income tax deducted monthly from their salaries. The law provides for a standard tax deduction that is due to each parent of a minor child(ren). This means that a certain amount is deducted from the “dirty” salary before calculating personal income tax. That is, the income tax will be less, and the “net” wage more.

Article 218 of Part Two of the Tax Code of the Russian Federation establishes the amount of the standard deduction:

• 1400 rubles – for the first and second child (1400 for each);
• 3000 rubles – for the third and each subsequent child;
• 6,000 rubles – to guardians (trustees) for disabled children under 18 years of age, students studying full-time up to 24 years of age;
• 12,000 rubles - to parents and adoptive parents for disabled children under 18 years of age, students studying full-time up to 24 years of age.

The deduction amounts shown are current in 2019. From January 1, 2020, their size may change upward.

While the bill on changes to the Tax Code of the Russian Federation is under consideration, benefits for families with children are provided according to the standards in force since 2016. In addition to age restrictions, there are limits on the amount of income per calendar year. The preference in the form of a tax deduction ceases to apply as soon as the total amount of income from the beginning of the year exceeds 350 thousand rubles. That is, the taxable amount will be reduced every month until the annual income exceeds the legal limit. From new calendar year the benefit is automatically renewed.

The standard of living in Russia for ordinary citizens has dropped noticeably over the past 5-6 years. Families with young children and children with disabilities most often find themselves in difficult financial situations.

What will change in 2020

At the initiative of a group of deputies, led by the leader of the Communist Party Gennady Zyuganov, a bill was developed to amend the Tax Code of the Russian Federation, regarding standard tax deductions for children. People's representatives approached the Chairman of the State Duma with a proposal, as part of the national poverty reduction program, to increase the amount of tax deductions from January 1, 2020.

According to the document, if approved by the Federation Council, tax deductions will change as follows:

• for the firstborn - 2500, instead of the previous 1400;
• on the second – 2500, instead of the previous 1400;
• for the third and each subsequent – ​​4500, instead of the previous 3000;
• for guardians (trustees) for a disabled child under 18 years old, students studying full-time up to 24 years old - 8,000, instead of the previous 6,000 rubles;
• parents and adoptive parents for a disabled child under 18 years old, students studying full-time up to 24 years old - 12,500, instead of the previous 12,000 rubles.

In addition, the bill provides for an increase in the maximum threshold subject to income tax on annual income. Deputies proposed increasing the limit to 400 thousand rubles. The initiative group that developed the draft law explains that such measures are necessary to implement the tasks set by the president in the May 2018 decrees. The national project to reduce the number of poor Russians is designed for the period until 2024. Along with measures social policy inflation continues to “eat up” citizens’ incomes. That is why it is so important to reduce the tax burden on families with children, deputies explain.

If the bill is approved by all required authorities, it will come into force on January 1, 2020. According to rough estimates by economists, as a result of innovations, regional budgets will lose about 30 billion rubles. IN explanatory note To the bill, such a reduction in income is proposed to be taken into account as the real participation of regions in the implementation of the Decree of the President of the Russian Federation on national goals to reduce poverty in families with children by at least two times.

According to official data, large families are currently the largest category of poor in Russia. The more heirs in a family, the greater the deprivation and the greater the risk of ending up below the poverty line. According to statistics, about 22 million Russians are considered poor today.

How to apply for a benefit

A tax deduction is issued at the place of work. As a rule, the package of documents for appointment is accepted by salary office specialists. It is required to write an application to the head of the organization with a request to provide a children's deduction. It is also necessary to provide a document confirming the right to preference:

• birth (adoption) certificate;
• certificate of disability;
• certificate from an educational institution (for children over 18 years old);
• Marriage certificate.

This can be done immediately after the birth of the child. For example, simultaneously with the registration of maternity benefits and maternity leave. If the parent is the only one, then it is necessary to provide a document confirming this fact. By law, such a parent is entitled to a double standard deduction.

The right to a child deduction or a deduction from the income tax for children has a parent, including an adopted parent, a spouse of a parent, an adoptive parent, a guardian, a trustee who is supporting the child. The deduction is provided for each child under the age of 18 or a full-time student under the age of 24 - student, graduate student, resident, intern, cadet (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Amounts of personal income tax deductions for children in 2019

Who is the deduction for?	Condition of provision	Who gets the deduction?
		Parent, spouse of a parent, adoptive parent who cares for the child	Guardian, trustee, adoptive parent, spouse of the adoptive parent who is providing for the child
First child	Age up to 18 years or full-time student, graduate student, resident, intern, student, cadet under the age of 24	1 400
Second child		1 400
Third and each subsequent child		3 000
Disabled child	Age up to 18 years	12 000	6 000
Disabled child of group I or II	Full-time student, graduate student, resident, intern, student under the age of 24

If there are, for example, two minor children in a family, a parent can receive a child deduction in the amount of 2,800 rubles. (1400 rub. + 1400 rub.). That is, when calculating the income tax of an employee with 2 children, the deductions provided for each child are summed up.

What kind of child a parent is - first, second, etc. - is determined in chronological order by the date of birth of the children (Letter of the Ministry of Finance dated November 8, 2012 No. 03-04-05/8-1257). In other words, the first child is the oldest child in the family. Moreover, it does not matter whether a deduction is provided for it or not. That is, if, for example, two older children are already adults and child deductions are not provided for them, but the third child is under 18 years old, then he will still be considered a third child and will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05/8-302). Moreover, when determining the amount of deduction for a joint child for spouses, each of whom has a child from a previous marriage, it is necessary to proceed from the total number of children (Letter of the Ministry of Finance dated November 7, 2018 No. 03-04-05/80099).

Income limit to receive a deduction

As in 2018, the child’s personal income tax deduction in 2019 is provided to the employee until his total income from the beginning of the year reaches 350,000 rubles. From the month in which the employee’s income exceeds the specified amount, the child deduction is not provided.

Personal income tax deduction for children in 2019: required documents

To receive a personal income tax deduction for a child in 2019, an employee must submit to the accounting department of his organization an application and documents confirming the right to the deduction (Clause 3 of Article 218 of the Tax Code of the Russian Federation). In a normal situation, a copy of the child’s birth certificate, in which the employee is indicated as a parent, is sufficient (Letter of the Ministry of Finance dated August 22, 2012 No. 03-04-05/8-991). The age of the child is also determined based on the certificate.

If the child is a full-time student under the age of 24, then in order to receive a deduction for him, the parent must annually bring to the accounting department certificates from the educational institution confirming that the child is studying there (Letter of the Ministry of Finance dated April 2, 2012 No. 03-04- 05/8-401). By the way, for the purposes of the deduction, it does not matter where the child studies - in Russia or abroad (Letter of the Ministry of Finance dated April 15, 2011 No. 03-04-05/5-263).

Child deduction if parents are divorced

Even if the parents are divorced and the child lives with one of the parents, the other parent has the right to a child deduction, provided that he participates in providing for the child. If you deduct from an employee’s salary on the basis of a writ of execution, a court order, etc., then it is obvious that your employee is involved in providing for the child, and the deduction must be provided to him (Letters of the Ministry of Finance dated October 11, 2012 No. 03-04-05/8 -1179).

Double deduction for personal income tax for a single mother

A double child deduction for personal income tax in 2019 is provided to the only parent of the child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). A double deduction can be provided only if there is no other parent at all, for example, if he died, was declared missing, etc. (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

If spouses divorce and the child remains with one of them, this does not mean that this parent becomes the only one for the child (Letter of the Ministry of Finance dated January 15, 2013 No. 03-04-05/8-23). The opposite is also true: from the moment the only parent gets married, he ceases to be the only one, and after such a joyful event, the deduction is provided to him in a single amount.

If one of the parents is deprived of parental rights, the other, according to the Ministry of Finance and the Federal Tax Service, is not entitled to a double deduction (

Concept and conditions for providing standard tax deductions for children

Standard tax deduction is a tax benefit established by current legislation that reduces the (taxable income) of an individual.

That. standard tax deductions are amounts that are deducted from wages before personal income tax is paid, therefore, when applying the deduction, the employee receives more money in his hands, because Personal income tax is calculated not on the entire amount of wages, but on the difference between it and the amount of the tax deduction. Therefore, if an employee has a child or children, then such employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing his right to use it.

Conditions for granting deductions

The right to receive the standard child tax credit is limited by a number of conditions:

Therefore, you can receive a standard deduction for each of your children who is under 18 years of age. If the child (children) is over 18 but under 24 years old, then he/she can also receive a deduction if he/she is a student, graduate student, intern, resident, cadet and is studying full-time.

a copy of the identity card of a participant in the war in Afghanistan.

01/13/2014 A.A. Ivanova

Comments on the application for a standard tax deduction

A new application for a standard deduction must be submitted in the following cases:

the employee changed his place of work;

the application for last year reflects the specific period for which the deduction is provided (for example, “I ask you to provide a deduction for children in 2017”);

the employee had a child in December 2017 or on the New Year holidays of 2018;

the employee became a guardian, trustee or foster parent in December 2017 or on the New Year holidays of 2018;

the grounds for granting the deduction have changed (for example, the status of the child has changed: he has become disabled, the status of the parent himself has changed: he has become single, the second parent transferred the right to receive the deduction to the first parent).

You also need to consider the following:

Certain cases of receiving a standard deduction

We are often asked about two questions:

on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent if the spouses are divorced or in a “civil” marriage;

on receipt of a standard tax deduction by one of the parents with the consent of the other parent.

Obtaining a standard tax deduction and the necessary documents by the second parent if the parents are divorced

If there is no marriage between the parents of the child (children) (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:

applications for the application of a standard tax deduction;

copies of the child's birth certificate;

document confirming the child being supported by the taxpayer(such a document, for example, may be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarial agreement of the parents on the payment of alimony, etc.).

Similar clarifications are contained in Letters of the Ministry of Finance of the Russian Federation dated December 13, 2011 No. 03-04-05/5-1021, dated February 10, 2012 No. 03-04-05/8-147.

Is it possible to simultaneously provide a standard personal income tax deduction to the mother, father of the child and his new wife?

Quite often, a situation occurs when a child from his first marriage lives with his mother, and the child’s father pays alimony. In Letter No. BS-4-11/16736 of the Federal Tax Service of Russia dated September 17, 2013, it gave a positive answer to the question indicated in the title, explaining that:

divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve a parent from the obligation to support his children (explanation in the Letter of the Federal Tax Service of Russia dated January 13, 2014 N BS-2-11/13@ )) has the right to a child deduction because he pays child support. That is, he participates in the maintenance of the child. But the money that goes towards alimony is the joint property of the spouses, that is, the child’s father and his new wife. Therefore, she is also entitled to a deduction;

The mother’s new husband is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05/8-640, dated April 18, 2016 No. 03-04-05/22162).

Consequently, when parents divorce, four people can count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.

What documents do you need to take for a child deduction from parents and their new spouses:

Standard double tax deduction for one parent

According to the rules of Article 218 of the Tax Code, a deduction can be provided in double amount on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

One of the parents can refuse to receive a standard deduction in favor of the other parent only if they have the right to it, which is confirmed by relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives exempt income from taxation, he cannot refuse to receive this deduction in favor of the second parent.

It should be borne in mind that it is impossible to refuse the standard deduction in favor of the other spouse in cases where one of the parents:

doesn't work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05/8-1331);

is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05/8-997);

is on parental leave to care for a child up to one and a half years old (letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-95);

is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05/8-513).

When they are married, no one raises any questions.

But if the parents are divorced (not married), then the question arises about what documents are necessary and sufficient to obtain a deduction in this case. The Ministry of Finance of the Russian Federation in Letter dated February 10, 2012 No. 03-04-05/8-147 explained that in this case it is necessary:

statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by relevant documents (i.e. the child is supported by the taxpayer, the taxpayer has income subject to income tax individuals at a rate of 13%, and the amount of such income does not exceed the established amount in the amount of 280,000 rubles);

application for a standard tax deduction;

• An example of calculating double deduction for a single mother

  For example, an employee is a single mother and has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.

  In this case, the employee is the only parent and has the right to a double deduction for each child:

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child born out of wedlock;

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child whose father is declared missing by a court decision.

  That. For both children, the employer must provide a deduction in the amount of 5,600 rubles.

  When the parent is not the only one

  As the Russian Ministry of Finance notes, the parent is not the only one in the following cases:

  if the marriage between the parents is dissolved, i.e. parents are divorced;

  if the child’s parents are not and have not been in a registered marriage;

  the second parent is deprived of parental rights because deprivation of parental rights does not relieve parents from the obligation to support their child;

  the second parent is serving a sentence in prison.

  The financial department indicated this in letters dated 08/12/2010 N 03-04-05/5-448, dated 06/18/2010 N 03-04-05/5-340, dated 07/24/2009 N 03-04-06-01/ 192, from 04/13/2009 N 03-04-05-01/180, 11/02/2012 No. 03-04-05/8-1246, from 10/24/2012 No. 03-04-05/8-1215, 01/15/2013 No. 03-04-05/8-23, the same conclusions are contained in Letter of the Federal Tax Service of Russia dated 01/13/2014 N BS-2-11/13@.

  Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to a double deduction.

  Also, a double deduction is not provided to the only parent if he got married (Russian Federation), since (as the Ministry of Finance of Russia explains in Letter No. 03-04-05/8-372 dated April 11, 2013) in this case, the responsibility for maintaining the child is distributed between the parent and spouse. At the same time, the spouse of the parent who is supporting the child also has the right to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05/17775). After the dissolution of such a marriage, providing the single parent with a standard deduction for a child in double the amount can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated April 2, 2012 No. 03-04-05/3-410).

  Amount of deduction if there are adult children

  In April 2014, the Ministry of Finance, in its letter dated 04/17/14 No. 03-04-05/17619, explained that it is necessary to take into account the total number of children in the employee’s family, including those for whom deductions are no longer provided to parents. That is, if there are two adult children over 24 years of age and one minor child in a family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent’s cumulative income from the beginning of the year does not exceed 280,000 rubles.

  The Ministry of Finance expressed a similar opinion earlier in response to the question:

  Should I provide a deduction of 3,000 rubles for the third child if the eldest child is over 24 years old?

  According to the Russian Ministry of Finance, set out in letter No. 03-04-05/8-1014 dated December 8, 2011, the oldest child should be considered first, regardless of whether a deduction is provided for him or not.

  Obtaining a deduction from the tax office

  certificate 2-NDFL;

  Note: from November 2, 2017, the certificate can be obtained from the taxpayer’s personal account

  a copy of the child's birth certificate.

  There is no need to submit an application for deduction, because... such a requirement is excluded from paragraph 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ dated December 27, 2009.

  Article 218 of the Tax Code of the Russian Federation

  (as of 07/01/2019)

  →

  When determining the size tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:

  1. in the amount of 3,000 rubles

     • persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

       persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day the conduct of bone marrow transplantation and the time of development of disability in these persons in this regard;

       persons who in 1986 - 1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

       military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them;

       persons of ordinary and commanding composition of internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons serving in the National Guard troops Russian Federation and having special ranks of police, employees of internal affairs bodies, the federal fire service of the State Fire Service, including citizens discharged from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986 - 1987;

       military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988 - 1990;

       who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at production association"Mayak" and the discharge of radioactive waste into the Techa River, from among the persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in the work of carrying out protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949 - 1956, persons who took (including temporarily sent or seconded) in 1959 - 1961 direct participation in the work to eliminate the consequences of the accident at the production association " Mayak" in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who at the time of evacuation (resettlement) were in a state of intrauterine development, as well as military personnel, civilian military units and special contingents who were evacuated in 1957 from the zone of radioactive contamination (at the same time, citizens who left voluntarily include those who left during the period from September 29, 1957 to December 31, 1958 from populated areas exposed to radioactive contamination as a result of the 1957 accident at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas exposed to radioactive contamination due to discharges radioactive waste into the Techa River), persons living in settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for a given area), persons who voluntarily moved to a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

       persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

       persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

       persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by a federal body executive power, authorized in the field of defense;

       persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

       persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

       disabled people of the Great Patriotic War;

       disabled military personnel who became disabled in groups I, II and III as a result of wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

  tax deduction of 500 rubles for each month of the tax period applies to

  • Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

    civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons after length of service for a pension on preferential terms established for military personnel of active army units;

    participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;

    persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

    former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

    disabled people since childhood, as well as disabled people of groups I and II;

    persons who have received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;

    junior and mid-level medical personnel, doctors and other workers medical institutions(except for persons whose professional activity associated with working with all types of sources ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure while providing medical care and service in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

    persons who donated bone marrow to save people's lives;

    workers and employees, as well as former military personnel and those who retired from service of ordinary and commanding personnel of internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons who served in the troops of the National Guard of the Russian Federation and having special ranks of police, employees of internal affairs, institutions and bodies of the penal system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penal system who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant;

    persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956;

    persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

    persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

    to her and the spouses of military personnel who died as a result of a wound, concussion or injury received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as to her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

    citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part in accordance with decisions of state authorities of the Russian Federation in hostilities on the territory of the Russian Federation ;

  Clause 3 is no longer valid as of 01/01/2012.

  tax deduction of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1 - 2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subclause is not applied;

  From 01.01.2016, subclause 4 of part 1 is in effect in the new wording (Federal Law dated 23.11.2015 No. 317-FZ):

  The tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

  1,400 rubles - for the first child;
  1,400 rubles - for the second child;
  3,000 rubles - for the third and each subsequent child;
  3,000 rubles - for the third and each subsequent child;
  12,000 rubles - for each child if a child under the age of 18 is a disabled child, 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;

  The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

Working parents legally have the right to take advantage of some benefits when calculating wages, namely, it is allowed to reduce the income tax on children (due to the presence of dependents).

Accordingly, the amount of net earnings handed out increases. This means that when you calculate your payroll, there is a non-taxable amount for the child's income tax. The same rules that were in force in 2019 have not lost their relevance in 2020.

Employees, if they have minor children, have the right to take advantage of benefits when withholding personal income tax from earnings. We are talking about when determining tax. These benefits mean that there is no need to withhold income from a certain part of your salary.

How much is not subject to income tax for children, what amount is exempt from withholding? First of all, it depends on whether the child is the only child in the family or not. The status of the parent (single, married) also matters. In addition, income tax on wages, if any, is further reduced.

Tax deductions due to an employee who has children are considered standard. The income tax reduction for employees with children depends on the number of children and is subject to the following rules. Here are preferential amounts by which you can reduce your monthly salary, after which income tax is withheld from the balance:

1. 1400 rubles - for the 1st child and the same for the 2nd.
2. 3000 rubles - the amount of the benefit for the 3rd and subsequent children.
3. 6,000 rubles - a deduction provided for all disabled children who are raised by guardians or adoptive parents.
4. 12,000 rubles - this non-taxable amount is due to parents of disabled children, regardless of their birth order.

How to calculate income tax if you have children? All deductions provided for them must be summed up, and the resulting total is deducted from income. Only the remaining amount is subject to personal income tax.

Example. Calculate the tax amount taking into account the following data: the monthly salary of an employee with 3 children is equal to 36,000 rubles. The total amount of the “children’s” deduction is 1,400 + 1,400 + 3,000 = 5,800 rubles. The tax base is 36,000 - 5,800 = 30,200 rubles, the tax amount is 30,200 * 13% = 3,926 rubles. Without taking into account personal income tax benefits, it would be equal to 36,000 * 13% = 4,680 rubles. It turns out the monthly savings are 754 rubles.

How much income tax is deducted if there are two children? In this case, the deduction will be 1,400 + 1,400 = 2,800 rubles. Considering the example data, personal income tax to be withheld will be 36,000 - 2,800 = 33,200 rubles * 13% = 4,316 rubles. In this case, you can receive an additional 364 rubles every month.

When are double deductions provided?

In life, there are often circumstances in which parents have the right to count on the same deductions, but in double the amount. This happens under the following circumstances:

1. An option is allowed in which one of the parents refuses to use the “children’s” deduction in favor of the other. Adoptive parents have similar rights. But this rule does not apply to guardians, as well as adoptive parents and trustees. In addition, both parents must have income subject to personal income tax. The double deduction is valid until the moment when the income of the second begins to exceed 350,000 rubles, if we take into account earnings from the beginning of the year. To do this, you will have to provide monthly certificates confirming your salary.
2. The income tax benefit for children in the 2nd calculation is given to the only parent. A detailed status is available in the event of the death of another, in the absence of a record of paternity in the birth documents, or in the event that there is a corresponding court decision recognizing the father as missing. The increased amount of the deduction is calculated until the single parent enters into marriage. It should be noted that not only parents have the right to claim a double benefit. Adoptive parents and trustees can also take advantage of this.

To be able to apply a double deduction when calculating personal income tax, you will need to provide documents, among which the following may be relevant, depending on the situation:

• death certificate of the 2nd parent;
• documents about the birth of the child;
• court order;
• statement of the 2nd parent confirming further refusal to use deductions in the presence of taxable income.

Conditions for using tax benefits

Tax deductions for children are provided if a number of simple conditions are met:

1. Parents are allowed to use the benefit until the child reaches his 18th birthday. If we're talking about for students studying full-time, then up to 24 years of age. Thus, if the child is a student, income tax is calculated taking into account the required deduction based on such determining factors as age and type of education.
2. Deductions are applied until the parent receives taxable income of 350,000 rubles in total from the beginning of the year. The preferential procedure for calculating personal income tax ceases to apply from the month the specified limit is exceeded, even if there are two children in the family or if there are three children.
3. The parent submitted a corresponding application with supporting documents to the place of employment.

A reduction in income tax upon the birth of a baby can occur immediately. For example, at the request of the father, personal income tax is calculated taking into account deductions already in the month of birth of the children.

And if, as a rule, no questions arise regarding the amount of deductions, especially if there is 1 child, then for employees with many children a situation may arise that requires clarification. For example, if there are 2 children, how is income tax deducted, given that the eldest child has already reached the age of majority?

According to the Ministry of Finance of the Russian Federation, the age of children does not matter. If one child is still a minor, a benefit is provided for him in the established amount. Provided that there are 3 children in the family, the eldest of whom is independent, the deduction for the remaining minors is determined as 1,400 rubles for the 2nd and 3,000 rubles for the 3rd.

How to calculate the total amount of deductions if one of the children died? Those born 3 years and later also provide parents with a standard deduction of 3,000 rubles.

Are benefits provided if children work?

There are situations where children qualify for standard tax benefits while also being employed.

For example, a full-time student child concluded employment contract, income tax is also withheld from his earnings.

In this case, do parents have the right to benefits when calculating personal income tax on their earnings; are they deprived of the opportunity to continue receiving the standard deduction? The legislation states that additional work activities of a student or a teenager under 18 years of age do not matter. Tax benefits should be provided to parents.

If you need personal advice or assistance in filling out the 3-NDFL tax return, as well as sending it to the tax office through the “ Personal Area taxpayer”, feel free to go to the page with ours.