We will tell you what deductions are due to working parents, how to get them and how much you can count on.
The deduction for children is standard and is one of the smallest in size, but it still allows you to save some of the legally earned money that goes to pay personal income tax. MoneyMan told what rules apply for the “children's” deduction.
Conditions for the withdrawal
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 student of the magistracy. Svetlana's employer withholds 13% of personal income tax from her salary, which is 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 which case you can get a deduction
Deductions for children are classified as standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, custodians and adoptive parents who have one or more children are entitled to receive them.
The deduction is given if the child is under 18 years of age or if the child is a full-time student. At the same time, the 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 deductions have been 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 child with a disability up to 18 years of age or a disabled student of group I or II of the day form of education up to the age of 24 years 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 Sergey (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for which 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 amount of the monthly deduction for her will be 5 800 rub. (1 400 rub. + 1 400 rub. + 3 000 rub.). Taking it into account, Svetlana's taxable 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 rubles.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( 34 200 rub. × 13%). As a result, the family will receive 35 554 rubles. (40 000 rub. - 4 446 rubles.).
Without deductions, the taxable base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (40,000 rubles × 13%). In this case, the amount of hands that Svetlana receives is equal to 34 800 rub.(40,000 rubles - 5,200 rubles).
Tax deductions save Svetlana 754 rub. (RUB 35,554 - 34,800 rubles.) per month.
Income limit
The deduction is given until the taxpayer's total income since the beginning of the year reaches the mark of 350 000 rub. In the month when the taxable income, calculated on an accrual basis, has taken on a value greater than 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.
Suppose that since January 2016, the 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 for the year, thanks to the deductions, Svetlana will save RUB 6,032 (8 months × 754 rub.).
Child Restrictions
The deduction is granted before the end of the year and terminates from January of the following year if:
The child is dead;
the child is 18 years old and has not become a full-time student;
a child who is in full-time education is 24 years old;
terminated the agreement on the transfer of the child to be raised in a family.
For example, the only son of a citizen in April 2016 turned 18 years old. The offspring decided not to waste time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive a deduction in the amount of 1,400 rubles, even though his son has already reached the age of 18. The citizen will lose the right to deduction from January 2017.
double deductible
The deduction is due to each parent, even if they are separated, 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 consulted and decided that it was better for Svetlana to receive both deductions, after which her 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 rubles.), and is 3 692 rub. With double deductions in hand, the Family will receive RUB 36,308 (40 000 rub. — 3 692 rubles.) .
The state also provides a double deduction to a single natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be granted the usual "single" deduction.
How to get a deduction for children
Svetlana Semeynaya has calculated her deduction, 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 of the children;
certificate from educational institution that the child is in full-time education. It will come in handy when the deduction is issued for a child over 18 years old;
form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.
Further, the employer will perform all the necessary actions on his own, 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. Note that you can apply in the same month when the newborn was born.
If during the tax period the 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 after the end of the current tax period.
Here is a package of documents:
Declarations in the form 3-NDFL;
certificates 2-NDFL;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for the 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 the deduction. Then within 10 days decision notify the taxpayer. If an application for a tax refund is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account indicated in it.
The State Duma Committee on Budget and Taxes is considering a draft law on changing tax deductions for a child. From January 2020, the government plans to increase the amount of the tax deduction for families with minor children or children with disabilities. Additionally, it is proposed to amend the Tax Code of the Russian Federation in terms of raising the maximum threshold for income subject to personal income tax, until which a deduction is granted.
The principle of the tax deduction for children today
Under Russian law, families with children are entitled to certain tax benefits. So, officially employed Russians with children can reduce the income tax deducted monthly from the salary. The legislation provides for a standard tax deduction, which is due to each of the parents of a minor child (children). 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 fixes the size of the standard deduction:
- 1400 rubles - for the first and second child (1400 for each);
- 3000 rubles - for the third and each of the subsequent children;
- 6,000 rubles - to guardians (trustees) for disabled children under 18 years old, students studying full-time up to 24 years old;
- 12,000 rubles - to parents and adoptive parents for disabled children under 18 years old, students studying full-time up to 24 years old.
The amounts shown are current for 2019. From January 1, 2020, their size may change upwards.
While the draft law on amendments 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 be valid as soon as the total amount of income from the beginning of the year exceeds 350 thousand rubles. That is, the reduction of the taxable amount will be made every month, until the annual income does not exceed the limit established by law. From new calendar year the benefit is automatically renewed.
The standard of living in Russia for ordinary citizens has fallen markedly over the past 5-6 years. Families with small children and children with disabilities most often find themselves in a difficult financial situation.
What will change in 2020
On the initiative of a group of deputies, led by Communist Party leader Gennady Zyuganov, a bill was developed to amend the Tax Code of the Russian Federation, in terms of standard tax deductions for children. People's deputies turned to the Chairman of the State Duma with a proposal, within the framework of the national program to reduce poverty, 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;
- on the third and each subsequent - 4500, instead of the previous 3000;
- guardians (custodians) for a disabled child under 18 years old, full-time students 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, full-time students up to 24 years old - 12,500 instead of the previous 12,000 rubles.
In addition, the bill provides for an increase in the threshold for taxable annual income. The deputies proposed to increase 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" the incomes of citizens. Therefore, it is so important to reduce the tax burden on families with children, the deputies explain.
If the bill passes the approval of all the required authorities, it will come into force on January 1, 2020. According to approximate estimates of economists, as a result of innovations, regional budgets will lose about 30 billion rubles. V explanatory note to the draft law, such a reduction in income is proposed to be taken into account as the real participation of the regions in the implementation of the Decree of the President of the Russian Federation on national goals to reduce the poverty of families with children, at least twice.
According to official data, large families are currently the largest category of the poor in Russia. The more heirs in the family, the more hardships and the greater the risk of falling 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, a package of documents for appointment is accepted by specialists of the payroll bureau. It is required to write an application to the head of the organization with a request to provide a child deduction. It is also necessary to provide a document confirming the right to preference:
- birth certificate (adoption);
- certificate of disability;
- a 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. In the event that the parent is the only one, then it is necessary to provide a document confirming this fact. Under the law, such a parent is entitled to a standard double deduction.
The right to a child deduction or a deduction from income tax for children has a parent, including an adoptive one, the parent's spouse, adoptive parent, guardian, custodian, on whose support the child is. The deduction is provided for each child under the age of 18 or a full-time student under the age of 24 - a student, graduate student, intern, intern, cadet (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
The amount of personal income tax deductions for children in 2019
| Who is deducted | Condition provision | Who is eligible for the deduction | |
|---|---|---|---|
| Parent, spouse (wife) of the parent, adoptive parent, on whose provision the child is | Guardian, caregiver, foster parent, spouse of the foster parent who provides 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 every subsequent child | 3 000 | ||
| Disabled child | Age under 18 | 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 the family, for example, has two minor children, the parent can receive a child deduction in the amount of 2,800 rubles. (1400 rubles + 1400 rubles). 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 parent is a child - the first, second, etc. - is determined in chronological order by the date of birth of the children (Letter of the Ministry of Finance dated 08.11.2012 No. 03-04-05 / 8-1257). In other words, the first child is the oldest child in the family. It doesn't matter if a deduction is granted 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 less than 18 years old, then he will still be considered the third child and he will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance of March 15, 2012 No. 03-04-05 / 8-302). Moreover, when determining the amount of the deduction for a joint child, spouses, each of whom has a child from a previous marriage, must proceed from the total number of children (Letter of the Ministry of Finance dated 07.11.2018 No. 03-04-05 / 80099).
Income limit for deduction
As in 2018, the child 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 deduction for the child is not provided.
Personal income tax deduction for children in 2019: required documents
In order to receive a personal income tax deduction for a child in 2019, an employee must submit an application and documents confirming the right to a deduction to the accounting department of his organization (clause 3, article 218 of the Tax Code of the Russian Federation). In a normal situation, a copy of the child's birth certificate is sufficient, in which the employee is listed as a parent (Letter of the Ministry of Finance of August 22, 2012 No. 03-04-05 / 8-991). The certificate also determines the age of the child.
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 02.04.2012 No. 03-04- 05/8-401). By the way, for the purposes of the deduction, it does not matter where the child is studying - in Russia or abroad (Letter of the Ministry of Finance dated 15.04.2011 No. 03-04-05 / 5-263).
Child allowance if parents are divorced
Even if the parents are divorced and the child lives with one of the parents, the other parent is entitled to the child deduction, provided that he participates in providing for the child. If you deduct an employee from the 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 he must be provided with a deduction (Letters of the Ministry of Finance dated 10/11/2012 No. 03-04-05 / 8 -1179).
Double deduction for personal income tax for a single mother
The double child income tax deduction 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 only be granted if the other parent is not present 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 the spouses get divorced and the child stays 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 15.01.2013 No. 03-04-05 / 8-23). The opposite is also true: from the moment the only parent enters into marriage, he ceases to be the only one, and after such a joyful event, the deduction is given to him already 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 (
The concept and conditions for granting standard tax deductions for children
standard tax deduction- this is a tax benefit established by the current legislation, reducing (taxable income) of an individual.
That. standard tax deductions are amounts that are deducted from wages before payment (personal income tax), therefore, when applying the deduction, the employee receives more money in his hands, because. Personal income tax is calculated not from the entire amount of wages, but from the difference between it and the size of the tax deduction. Therefore, if an employee has a child or children, then such an 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 to them his right to use it.
Conditions for the withdrawal
Eligibility for the standard child tax credit is limited by a number of conditions:
Therefore, the standard deduction can be received for each of your children who are under 18 years old. If the child (children) is over 18 but under 24 years old, then you can also get a deduction for him if he (they) is a student, graduate student, intern, intern, 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 credit
A new application for a standard deduction must be submitted in the following cases:
the employee has changed jobs;
the application for the 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 adoptive parent in December 2017 or on New Year's holidays 2018;
the grounds for granting the deduction have changed (for example, the status of the child has changed: he became disabled, the status of the parent himself has changed: he has become not alone, the second parent transferred the right to receive the deduction to the first parent).
The following must also be taken into account:
Individual cases of obtaining 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 are in a "civil" marriage;
about receiving a standard tax deduction by one of the parents with the consent of the other parent.
Obtaining a standard tax deduction and necessary documents by the second parent if the parents are divorced
If the parents of the child (children) are not married (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 the standard tax deduction;
copies of the child's birth certificate;
document confirming finding a child on the provision of the taxpayer(such a document, for example, can 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 notarized agreement of the parents on the payment of alimony, etc.).
Similar clarifications are contained in the Letters of the Ministry of Finance of the Russian Federation of December 13, 2011 No. 03-04-05 / 5-1021, of February 10, 2012 No. 03-04-05 / 8-147.
Is it possible to simultaneously provide a standard tax deduction for personal income tax to the mother, father of the child and his new wife?
Quite often there is such a situation when a child from his first marriage lives with his mother, and the father of the child pays alimony. In the Letter of the Federal Tax Service of Russia dated September 17, 2013 No. BS-4-11 / 16736 gave a positive answer to the question indicated in the title, explaining that:
a 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 (clarification in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected])) is entitled to a child deduction because he pays alimony. That is involved in the maintenance of the child. But the money that goes to alimony is the joint property of the spouses, that is, the father of the child and his new wife. Therefore, she is also entitled to a deduction;
the new husband of the mother 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 N 03-04-05 / 22162).
Consequently, when parents divorce, four people are entitled to 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:
Double standard tax deduction for one of the parents
According to the rules of Article 218 of the Tax Code, a double deduction can be provided on the basis of a statement about the 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 he has the right to it, which is confirmed by the 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 income exempt from taxation, he cannot refuse to receive this deduction in favor of the second parent.
However, it should be borne in mind that it is impossible to waive the standard deduction in favor of the other spouse in cases where one of the parents:
does not 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 leave to care for a child up to one and a half years (letter of the Ministry of Finance of Russia dated 03.04.2012 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, then this does not raise questions from anyone.
But if the parents are divorced (not married), then the question arises of what documents are necessary and sufficient to receive a deduction in this case. The Ministry of Finance of the Russian Federation in Letter No. 03-04-05 / 8-147 dated February 10, 2012 explained that in this case the following are necessary:
-
An example of calculating the double deduction for a single mother
For example, an employee is a single mother and she 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 a single parent and is entitled to double the deduction for each child:
In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child born out of wedlock;
In the amount of 2 800 rubles. (1,400 rubles × 2) - for a child whose father is recognized as 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
According to the Ministry of Finance of Russia, 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 parents of the child are not and have not been in a registered marriage;
the second parent is deprived of parental rights, tk. deprivation of parental rights does not release parents from the obligation to support their child;
the other parent is serving a sentence in places of deprivation of liberty.
This financial department was indicated in letters dated 12.08.2010 N 03-04-05 / 5-448, dated 18.06.2010 N 03-04-05 / 5-340, dated 07.24.2009 N 03-04-06-01 / 192, dated 13.04.2009 No. 03-04-05-01/180, 02.11.2012 No. 03-04-05/8-1246, dated 10.24.2012 No. 03-04-05/8-1215, 15.01.2013 No. 03-04-05 / 8-23, the same conclusions are contained in the Letter of the Federal Tax Service of Russia dated 13.01.2014 N BS-2-11 / [email protected]
Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to double the deduction.
Also, a double deduction is not provided to the single parent if he married (RF), because (as the Ministry of Finance of Russia explains in Letter No. 03-04-05 / 8-372 dated 11.04.2013) in this case, the obligation to support the child is distributed between the parent and spouse. At the same time, the spouse of the parent who provides for the child is also entitled 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, the provision to the single parent of a standard double deduction for a child can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated 02.04.2012 No. 03-04-05 / 3-410).
The amount of the deduction if there are adult children
In April 2014, the Ministry of Finance, in its letter dated April 17, 2014 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 which deductions are no longer provided to parents. That is, if there are two adult children over the age of 24 and one minor child in the family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent's income on an accrual basis 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:
Is it possible to provide a deduction of 3,000 rubles for a third child if the eldest child is over 24 years old?
According to the Ministry of Finance of Russia, set out in letter No. 03-04-05 / 8-1014 dated 08.12.2011, the oldest child should be considered the first, regardless of whether a deduction is provided for him or not.
Getting a deduction from the tax office
certificate 2-NDFL;
Note: from 02.11.2017 a certificate can be taken in the taxpayer's personal account
a copy of the child's birth certificate.
You do not need to submit an application for a deduction, because such a requirement is excluded from clause 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ of December 27, 2009.
Article 218 of the Tax Code of the Russian Federation
(as of 07/01/2019)
→
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 received a disability as a result of the disaster at the Chernobyl NPP from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl NPP or engaged in operation or other work at the Chernobyl NPP (including temporarily assigned or seconded), military personnel and conscripts, called up for special collections and involved in the performance of 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 performed by them, as well as persons in command and rank and file of the internal affairs bodies, the State Fire Service, who were (are) serving in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or 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 time, elapsed from the date of the operation for 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 catastrophe 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 in other works at the Chernobyl nuclear power plant (including those 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 elimination of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical staff of civil aviation, regardless of location dislocation and work performed by them;
persons of private and commanding staff of the internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons serving in the troops of the National Guard Russian Federation and having special ranks of the police, employees of the 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 1988-1990 in work on the Shelter object;
who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at production association"Mayak" and discharges 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 employed in work on protective measures and rehabilitation of radioactively contaminated territories 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 an accident at a production association " Mayak" in 1957, persons evacuated (relocated), as well as those who voluntarily left settlements, exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges 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 military units, as well as military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the radioactive contamination zone who were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association, as well as persons who left settlements in the period from 1949 to 1956 inclusive, exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in settlements points 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 dose of radiation as of May 20, 1993 was more than 1 mSv (in addition, compared with the level of natural radiation background for this terrain), persons who voluntarily left for a new place of residence from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation as of May 20, 1993 was more than 1 mSv ( additionally in comparison with the level of natural background radiation for a given area);
persons who directly participated in the testing of nuclear weapons in the atmosphere and military radioactive substances, exercises with the use of such weapons until January 31, 1963;
persons directly involved in underground testing of nuclear weapons under conditions of emergency radiation situations and the action of 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 the federal executive body 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 providing work on the collection and disposal of radioactive substances;
Great Patriotic War;
invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service, or received as a result of an illness associated with being at the front, or from among the former partisans, as well as other categories of disabled persons, equal in terms of pension provision to the indicated categories of military personnel;
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
civilians of the Soviet Army and Navy USSR, internal affairs bodies of the USSR and state security of the USSR, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in this period in cities whose participation in the defense is counted by these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
participants of the Great Patriotic War, combat operations to defend the USSR from among the 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 blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;
former, including minors, prisoners of concentration camps, ghettos and other places of detention created by Nazi Germany and its allies during the Second World War;
disabled since childhood, as well as disabled people of groups I and II;
persons who received or suffered radiation sickness and other diseases associated with radiation exposure caused by the consequences of radiation accidents at nuclear facilities for civil 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 middle medical personnel, doctors and other workers medical institutions(with the exception of persons whose professional activity related to work with any kind of sources ionizing radiation in the conditions of the radiation situation at their workplace, corresponding to the profile of the work being carried out), who received excess doses of radiation exposure during the provision of medical care and maintenance during the period from April 26 to June 30, 1986, as well as persons affected by 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 retired from the service of private and commanding officers of the 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 have special police ranks, employees of bodies internal affairs, institutions and bodies of the penitentiary system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penitentiary system who have received occupational diseases associated with radiation exposure at work in the exclusion zone of the Chernobyl nuclear power plant;
persons who took (including those temporarily sent or seconded) in 1957-1958 directly involved in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work to carry out protective measures and rehabilitate radioactively contaminated territories along the Techa River in 1949 - 1956;
persons evacuated (relocated), as well as those who voluntarily left 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, 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 personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination. At the same time, 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 an 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 as a result of radioactive waste discharges 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 (relocated), 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 intrauterine development at the time of evacuation;
her and the spouses of military personnel who died as a result of injury, concussion or injury received by them in the defense of the USSR, the Russian Federation or in the performance of other military duties, or as a result of an illness associated with being at the front, as well as her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is granted to the spouses of the dead military personnel and civil servants, if they have not remarried;
citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities were fought, as well as citizens who took part in accordance with the decisions of the authorities state power the Russian Federation in combat operations on the territory of the Russian Federation;
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:
tax deduction in the amount of 500 rubles for each month of the tax period applies to
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 the relevant documents (i.e., the child is on the taxpayer’s support, the taxpayer has income taxable on income individuals at a rate of 13%, and the amount of such income does not exceed the established value in the amount of 280,000 rubles);
application for the application of the standard tax deduction;
Clause 3 became invalid from 01.01.2012.
tax deduction in the amount 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 by 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 subparagraph does not apply;
From 01/01/2016, subparagraph 4 of part 1 is valid in a new edition (Federal Law of 11/23/2015 No. 317-FZ):
the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, 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, intern, 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, guardian, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts:
Working parents are legally entitled to take advantage of some payroll benefits, namely, a reduction in income tax on children (due to the presence of dependents).
Accordingly, the amount of net earnings given out on hand increases. This means that when calculating wages, a non-taxable amount of income tax per child appears. The same rules that were in force in 2019 have not lost their relevance in the coming 2020.
Employees, if they have minor children, have the right to use benefits when withholding personal income tax from earnings. It's about determining tax. These benefits mean that there is no need to withhold income from a certain part of the salary.
How much is not subject to income tax on children, what amount is exempt from withholding? First of all, it depends on whether the child is the only one or not in the family. The status of the parent (single, married) also matters. In addition, the income tax on wages, if any, is further reduced.
Tax deductions due to an employee in the presence of children are considered as standard. Income tax reduction for employees with children depends on their number and is subject to the following rules. Here are the preferential amounts by which you can reduce the monthly salary, after which income tax is withheld from the balance:
- 1400 rubles - for the 1st child and the same for the 2nd.
- 3000 rubles - the amount of benefits for the 3rd, as well as subsequent children.
- 6000 rubles - a deduction provided for all disabled children who are brought up by guardians or foster parents.
- 12,000 rubles - such a tax-free amount is due to parents of disabled children, regardless of the order of their birth.
How to calculate income tax if there are children? All deductions provided for them must be summarized, the resulting total is deducted from income. Only the remaining amount is subject to VAT.
Example. Calculate the amount of tax, taking into account the data: the salary of an employee with 3 children per month is equal to the amount of 36,000 rubles. The total amount of the "children's" deduction is 1,400 + 1,400 + 3,000 = 5,800 rubles. The taxable base is 36,000 - 5,800 = 30,200 rubles, while the tax rate is 30,200 * 13% = 3,926 rubles. Without taking into account the personal income tax benefits, it would be equal to 36,000 * 13% = 4,680 rubles. It turns out the monthly savings is 754 rubles.
How much income tax is removed if there are two children? In this case, the deduction will be 1,400 + 1,400 = 2,800 rubles. Given the data of the example, personal income tax to be withheld will be 36,000 - 2,800 = 33,200 rubles * 13% = 4,316 rubles. In this case, it will be possible to receive an additional 364 rubles every month.
When are double deductions granted?
In life, there are often circumstances in which parents have the right to count on the same deductions, but already in a double amount. This happens under the following circumstances:
- 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 taxable with personal income tax. The double deduction is valid until the moment when the income of the second one 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 the amount of salary.
- The income tax benefit for children in the 2nd calculation is due to a single parent. A detailed status is available in the event of the death of another, if there is no record of paternity in the birth documents, or if there is a corresponding court decision declaring the father missing. The increased amount of the deduction is calculated until the single parent enters into marriage. It should be noted that not only parents are entitled to apply for 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 on the birth of a child;
- court order;
- a statement from the 2nd parent confirming a further waiver of the use of deductions in the presence of taxable income.
Conditions for the use of tax incentives
Tax deductions in the presence of children are provided under a number of simple conditions:
- Parents are allowed to use benefits until the child has reached the age of 18. If we are talking about full-time students, then up to 24 years. Thus, if the child is a student, income tax is calculated taking into account the required deduction with such determining factors as age, form of education.
- The deductions are applied until the parent receives a taxable income of 350,000 rubles in total from the beginning of the year. The preferential procedure for calculating personal income tax ceases to be valid from the month the specified limit is exceeded, even if there are two children in the family or if there are three children.
- The parent presented a relevant application with supporting documents at the place of employment.
The reduction in income tax at the birth of a baby can occur immediately. For example, at the request of the father, NDF is calculated, taking into account deductions already in the month of birth of children.
And if, as a rule, there are no questions with the amount of deductions, especially if there is 1 child, then employees with many children may have a situation 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. In the event that one child is still a minor, a benefit in the established amount is assumed for him. Provided that there are 3 children in the family, the eldest of which 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 has died? Those born 3rd and later also provide parents with a standard deduction of 3,000 rubles.
Are benefits provided if children work
There are situations where children meet the requirements for standard tax benefits and at the same time are themselves employed.
For example, a child full-time student concluded labor contract, income tax is also withheld from his earnings.
Do parents in this case have the right to benefits when calculating personal income tax from their earnings, are they deprived of the opportunity to continue receiving the standard deduction? The legislation states that the additional work activity of a student or a teenager under the age of 18 does not matter. Tax breaks for parents should be provided.
If you need personal advice or assistance in filling out a 3-NDFL tax return, as well as sending it to the tax office through the service “ Personal Area taxpayer”, feel free to go to the page with our.
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