Features of providing a standard tax deduction for a child to an employee: documents for providing a standard deduction for a child - read the article.
Question: What documents are required to provide an employee with a standard child tax credit? Which of the documents must be requested again at the start of the new year to confirm the right to a deduction? Situations: - the child does not go to kindergarten yet, - the child goes to kindergarten, - the child goes to school, child studies at the institute, - the child is registered with parent, child not registered with the parent (for example, the father is registered at a different address), the parents are divorced (documents for the mother, documents for the father). In what case is a certificate from the housing and communal services about the cohabitation of the child with the parent required?
Answer: The list of documents required for the submission of standard personal income tax deductions is given in the directory. A certificate of cohabitation is needed in all these cases, however, even in its absence, a standard deduction can be provided.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.
The rationale for this position is given below in the materials of the System Glavbukh
What documents do I need to submit to receive standard tax deductions?
Statement
Situation: from what period can an employee be granted a standard personal income tax deduction. The employee has been working in the organization since the beginning of the year, but submitted an application for a deduction later.
Standard personal income tax deductions can be provided to employees on the basis of their applications and documents confirming the right to a deduction (). At the same time, standard deductions are provided for each month of the tax period until the employee loses the right to it (subparagraph , and paragraph 1 of article 218 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not establish a relationship between an employee's right to a standard deduction and the month in which an application for its provision was submitted. The deadline for filing such applications is also not established by the tax legislation. Therefore, if the documents submitted by the employee confirm that he had the right to deduct from the beginning of the year, the organization can reduce his tax base for personal income tax starting from January. Regardless of the month in which the employee applied for the deduction. * Similar explanations are contained in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06 / 8-118. If, as a result of the recalculation tax base the employee will have an overpayment for personal income tax, he will need to return the excess amount of tax withheld in the manner prescribed by the Tax Code of the Russian Federation.
Help on form 2-NDFL
In some cases, in order to provide a standard deduction, certificates in the form 2-NDFL from the employee's previous place of work are required. Require such certificates if the employee did not start working from the first month of the year and claims tax deductions for the child * (). For the possibility of providing standard deductions in the absence of certificates in the form 2-NDFL, see Who provides standard tax deductions.
Documents for a child
Other documents
In some cases, other documents may be required. For example, in order to provide a deduction to a spouse who is not a parent or guardian of a child, a statement from the mother or father of the child is required that the spouse is involved in providing it * (letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-04-05 / 8- 209).
A detailed list of documents required to provide standard tax deductions in various situations is given in the table.
Notarial certification of copies
Copies of documents that the employee submits to confirm his rights to standard deductions, in notarial certificate do not need* (letter of the Federal Tax Service of Russia dated May 23, 2012 No. ED-4-3/8418).
The size and conditions for applying standard tax deductions for personal income tax
| The amount of the standard tax deduction for each month | Categories of citizens to which the deduction applies | Documents required for the deduction | Features of the provision |
|
1400 rub. for first and second child 3000 for the third and each subsequent child |
- each of the parents (including divorced, legally or civilly married, never married); - spouse (stepfather) or spouse (stepmother) of the parent; - each of the guardians, trustees, adoptive parents (if there are several of them); - each of the adoptive parents (if there are two of them); - the spouse (wife) of the adoptive parent (if a healthy child is supported by them) (paragraphs 7-10, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation) |
A copy of the child's birth certificate and documents confirming the right to receive a deduction, in particular: - a certificate from an educational institution stating that the child is a full-time student, graduate student, intern, intern, cadet or student (if the child is between 18 and 24 years old); - a copy of the marriage certificate (for the spouse of the parent, foster parent); - a copy of the divorce certificate (for divorced parents who support the child); - a certificate from the housing and communal services on the cohabitation of the child with the parent; - a copy of the writ of execution (court order) on the recovery of alimony or a notarized agreement on the payment of alimony; - documents confirming the payment of alimony; - a copy of the agreement on the transfer of the child to be raised in a family (for foster parents, spouse of the foster parent); - an extract from the decision on the establishment of guardianship or guardianship over the child (for the guardian, trustee); - an extract from the court decision on the adoption of a child (for adoptive parents); - statement of the parent of the child about the participation of his spouse in providing for the child (may be required if the spouse is neither the parent of the child nor his guardian); - certificate in the form 2-NDFL |
The deduction is made for each child (ward): - under the age of 18; - a full-time student (graduate student, intern, intern, cadet or student) up to 24 years Valid until the month in which income (taxable at a rate of 13%), calculated on an accrual basis, does not exceed 280,000 rubles. From the month in which the income exceeds 280,000 rubles, the deduction is not provided |
| 3000 rub. for every child with a disability | Additionally provided: - a certificate confirming the fact of the establishment of disability (group) |
The document is submitted if the child is disabled | |
| Double deduction: - 2800 rub. for the first and second child; - 6000 rub. for the third and subsequent child |
- single parent (including adoptive parent), guardian or guardian, adoptive parent (if he is alone) of a healthy child (paragraph 13 subparagraph 4 paragraph 1 article 218 of the Tax Code of the Russian Federation) | To receive a double deduction, in addition to the main set of documents, a citizen must additionally submit: - for widows (widowers) death certificate of the spouse; - a copy of the passport certifying that the parent is not married; - a copy of the child's birth certificate (form No. 25); - notification of the absence of a civil status record (form No. 35, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); - an extract from the court decision on recognizing the second parent as missing (if there is no information about where he is during the year, -) or deceased (if there is no such information for five years -); |
Documents confirm the absence second parent (including adoptive) |
| - one of the parents (including adoptive ones) who receives a deduction for a healthy child for the other parent (with his consent) (paragraphs 7-10 and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30 July 2009 No. 03-04-06-01/199, July 23, 2009 No. 03-04-06-01/183) | - an extract from the decision on the establishment of guardianship or guardianship over the child (for the guardian, trustee); - extract from the court decision on the adoption of a child (for adoptive parents) |
Granting a deduction to a single parent (including a foster parent) is terminated from the month following the month of his marriage | |
| - statement of the second parent about the refusal of the deduction at the place of work; - the second copy of the application for refusal of the deduction at the place of work (with a mark of the tax agent of the parent who refused the deduction); - a certificate from the place of work of the second parent that he has the right to a deduction, but the deduction is not provided; - certificate in the form 2-NDFL |
The document must certify that the body guardianship and guardianship assigned to the child sole guardian or sole trustee |
||
| 6000 rub. for every child with a disability | - single parent (including adoptive parent), guardian or trustee, adoptive parent (if he is alone) of a disabled child (paragraph and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation) | To receive a double deduction for each disabled child, a citizen must additionally submit a certificate confirming the fact of the disability (group) | |
| - one of the parents (including foster parents) receiving a deduction for a disabled child for the other parent (paragraph and subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 23, 2009 No. 03- 04-06-01/183) | |||
How to Claim a Standard Child Tax Credit
If an employee (tax resident) has children, then he is entitled to receive standard tax deductions.*
Deductions
Provide deductions in the amount of: *
- 1400 rub. per month - for the first child;
- 1400 rub. per month - for the second child;
- 3000 rub. per month - for the third and each subsequent child;
- 3000 rub. per month - for each disabled child under the age of 18;
- 3000 rub. per month - for each disabled child of group I or II under the age of 24, if the child is a full-time student (student, graduate student, intern, intern).
Standard deductions in the amount of 3000 rubles. per month, provided for disabled children, are provided regardless of the account of the disabled child. For example, if there are two children, the first of whom is recognized as disabled, deductions are provided in the amount of 3,000 rubles. for the first child and 1400 rubles. - on the second. Tax deductions are not cumulative. That is, if the third child is recognized as disabled, then the deductions in the amount of 3,000 rubles provided for the third child and separately for the disabled child do not add up. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 19, 2012 No. 03-04-06 / 8-10 and the Federal Tax Service of Russia dated September 19, 2012 No. ED-4-3 / 15566.
Provide a deduction for each child to each parent, spouse of a parent, guardian (guardian), adoptive parent, as well as to a foster parent, spouse (wife) of a foster parent.*
Right of deduction
Standard tax deductions for a child can only be granted to employees who are tax residents of Russia, and only in relation to income subject to personal income tax at a rate of 13 percent. * Do not provide standard deductions to non-residents, regardless of the tax rate at which their income is taxed (including specialists). This is explained by the fact that standard deductions reduce the tax base only for those incomes for which the tax rate is established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (). And the action of this clause does not apply to non-residents (they include clause 3 of article 224 of the Tax Code of the Russian Federation).
Situation: is it necessary to provide a standard tax deduction for a child if the employee married his mother, but he did not adopt this child.
Situation: whether it is necessary to provide the employee with a standard deduction for a child who lives separately (registered at a different place of residence) (mod = 112, id = 55555)
Yes need.
Parents are entitled to standard tax deductions for children who are in their care (paragraphs 1-12, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). The form and degree of participation of each of the parents in providing for the child for the purposes of applying the personal income tax deduction is not defined by tax legislation. According to family law, the parents determine the order of maintenance of the child and the place of his residence independently. However, the obligation to provide for the child does not depend on his actual place of residence (registration).* This follows from paragraph 1 of Article 80 of the Family Code of the Russian Federation.
Thus, subject to the fulfillment of other conditions provided for by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the employee has the right to use the standard deduction for a child who lives separately or is registered at another place of residence. For example, if a father pays child support for his estranged child, he only needs to provide proof of support payment to receive the standard deduction.*
Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated October 11, 2012 No. 03-04-05 / 8-1179 and dated May 11, 2012 No. 03-04-05 / 8-629.
Deduction period
Start providing the deduction from the month in which the child was born (was adopted or taken under guardianship). By general rule the deduction is given until the end calendar year in which the child reaches the age of 18. The exception is deductions for children who are full-time students, graduate students, residents, interns, students or cadets. In these cases, the right to the deduction is retained until the child turns 24. * It does not matter in which country the student is studying: in Russia or abroad (letter of the Ministry of Finance of Russia dated April 15, 2011 No. 03-04- 05/5-263). After the child turns 24, the right to the deduction is permanently lost.
This procedure is provided for in paragraphs and From the recommendation Is it necessary to apply CCP when issuing, receiving and repaying a loan
- Download forms
The state provides working citizens with children the right to take advantage of a tax deduction in order to reduce the amount of mandatory personal income tax. The accounting department of the employer should calculate the amount of the deduction. But in a number of cases this does not happen, and the citizen who has paid the tax can return the overpaid tax through tax office.
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General concepts
Employees are entitled to the so-called standard. One of them is the personal income deduction (PIT).
The bottom line is that the part is tax-free, which allows you to lower the tax base and thus make the salary a little higher.
The deduction has several features:
- provided for each child, depending on his age;
- as soon as the minor reaches the age of 18 or 24, the deduction stops;
- the amount of the tax deduction depends on the number of children;
- when calculating the total amount of the deduction, all children of the taxpayer are taken into account, even if the deduction is no longer made for one of them.
The amount of the deduction is small, but for the year it may be of interest. If the accounting department of the enterprise did not calculate the deduction, then the taxpayer can apply to the tax office and receive the tax in full for the year or the last few years.
What it is
Citizens pay a 13% income tax to the state budget every month.
That is, the amount that is given to them in their hands is 13 percent lower than the amount initially accrued. The obligation to transfer personal income tax is assigned to the employer.
If a taxpayer who is officially employed and with wages whose personal income tax is paid in good faith, has a child, then the amount of tax can be reduced.
To do this, there is a certain scheme for applying deductions from the taxable base.
Standard deductions are set by law and are subject to change. The right of deduction is given to all citizens in whose care there are minor children.
To whom does it apply
Several categories of working citizens have the right to use the standard deduction:
They must provide documentary proof of the right to the deduction. In addition, it is necessary to apply for the application of the deduction, since without it the official movement according to the documents is impossible according to the regulations.
The law on taxation of citizens of the Russian Federation has a gap - it does not say when and how exactly a citizen must apply to an employer for a deduction if they have or have children.
The corresponding clarification was made by the Ministry of Finance:
After the application is written, all the worries regarding the calculation of the amount and multiplicity of deductions fall on the accounting department of the enterprise.
Where should you go
The standard tax deduction in the vast majority of cases is done through the payroll accounting department of the employer.
It is important that the employee himself is obliged to apply for a deduction, otherwise the accounting department will not count anything.
Based on the submitted papers, the accountant will make all the necessary calculations, and from the next month after the appeal, the employee will see a salary increase. The more children, the greater the deduction, the greater the salary given out.
If the employee has not applied for the deduction, then he does not lose the right to it, but he will have to act in a different way - through the tax service.
Thus, there are two ways to get a personal income tax deduction:
In any case, you will need to confirm your right to a deduction by collecting papers. For the tax service, they will be the same as for the employer, plus personal income tax withheld.
Such certificates will need to be obtained from the accounting department. If the tax inspector sees that the applicant has grounds for the deduction, then within four months the entire amount will be transferred to the citizen's account at once.
Child tax deduction for past years
The standard tax deduction is given to both parents, or to one of the parents if the other parent waived the deduction in favor of the first parent.
Accordingly, mother and father, or only one of them, can apply to the tax service to receive the amount of the deduction for previous years.
An appeal to the tax office is possible in two main cases:
The task of taxpayers is to provide comprehensive evidence of the fact of the appeal. Among them, there must be a statement of income and a certificate of actual wages received.
In the presence of necessary conditions the tax will return the deduction for the child for previous years. How long does it take to receive documents?
By law, the taxpayer can request a refund not only for the past year, but also for the previous two years. That is, in 2020 it will be possible to return the deduction for 2020, 2020 and 2020.
The reasons why the deduction at the place of work was not presented may be the following:
In the latter case, the company may be fined after an appropriate tax audit.
Required conditions
To tax service returned the overpaid income tax, it is necessary that certain requirements of the law be met.
They are in fact the same as when contacting an employer. However, additional information is needed.
A standard deduction will be granted if the applicant's situation meets the following conditions:
| Indicators | Description |
| The taxpayer has an official place of employment | and the employer conscientiously and regularly transfers personal income tax |
| The applicant has minor children under 18 years of age or children under 24 years of age | having the status of a student, postgraduate student, etc. with full-time study at an educational institution |
| The taxpayer applied to the tax authority with an official application | attached all the necessary papers |
| The taxpayer confirmed with a certificate from the employer that he had official income | from which the full personal income tax was paid |
The more children a citizen brings up, the greater the amount of deduction given to him. However, the principles for determining the deduction limit the amount based on wages.
This requirement is fixed at the legislative level:
In other words, the deduction will be provided until the amount of wages for the year on an accrual basis reaches the established limit. Depending on the size of the salary, for some taxpayers this will happen earlier, for others later.
The value of the standard deduction for children is set as follows:
These amounts are not subject to taxation, their parents will receive without removing the 13 percent tax.
If there is only one parent in the family, he is entitled to a double tax deduction. That is, the amount of the deduction will be doubled.
One parent can waive the deduction so that the other parent gets double the amount. This is possible only if both parents are officially employed.
If a man and a woman have one child in a common marriage, but each has a child from their first marriage, then the common child is considered the third, that is, the deduction for him will not be 1.4 thousand rubles, but 3 thousand rubles.
In the same way, when determining the number of children, all children are taken into account, including those who have reached the age of majority and are over 24 years old.
Making calculations
To calculate how much will be paid for past years, you need to make the same calculations that the accounting department of the employer would do. The final amount depends on the number of children and wages.
If in 2020 you need to receive a deduction for the deduction not provided in 2020 and 2020, then the calculation is made as follows.
The salary of the applicant Ivanova in 2020 amounted to 23 thousand rubles. He is dependent on two children under the age of 18, the amount of the standard deduction is 2,800 rubles.
Payment:
Payment:
Based on the application and supporting documents, Ivanova will receive a tax refund in the amount of 6,736 rubles.
Filing a declaration
A taxpayer who has not been granted tax deductions for children during the year returns not in the current, but in the next calendar year.
To do this, you need to contact the local tax authority and go through the following procedure:
The declaration must be submitted by April 30 of the new year. The information contained in the declaration will be verified within three months.
If a positive decision is made, the taxpayer will receive a written notice of the deduction. You need to come to the tax office again and write an application for a personal income tax refund.
Attached documents
A supporting package of documents must be attached to an application for a deduction for children or a child.
The list includes the following papers:
| Indicators | Description |
| Income statement for the past year or several years | You can return personal income tax only for the last three, that is, preceding the appeal, years |
| Copies of the applicant's passport | page with personal data and information about children |
| Certificate for each child | copies and originals |
| Agreement on the transfer of a minor to education | for foster children |
| Evidence of the adoptive parent | — |
| Documents of the spouse of the adoptive parent | marriage certificate, marriage certificate |
| The adopter attaches the relevant certificate; | — |
| guardianship document | for guardian |
| Confirmation of the disability of a minor child | — |
In addition, other documents may be required - a statement that the second parent provides everything necessary for a common child, a certificate of receipt of alimony, certificates from the house management about cohabitation, certificates from a university or college that the child continues education as an adult.
If the second parent refuses his deduction in favor of the first, then you need a corresponding application and a certificate of employment in the same form 2-NDFL.
After a positive decision on the refund is made and an application is received from the taxpayer indicating the bank details and the number where to transfer the refund amount, the tax service makes a calculation and transfers the money within 30 days.
Deduction for previous years of declaration
Important nuances
It is important not to be late with the deadlines for the return of the deduction through the tax office - the taxpayer has a legal opportunity to file for a refund within no more than a three-year period from the date the employer transfers personal income tax to the treasury.
If a taxpayer is employed in several places of work and has not received a deduction for children from any employer, he can apply for a refund for previous years, having only one form of 2-NDFL.
By law, only one employer at the choice of the employee provides a deduction. Accordingly, the deduction can also be returned only at one place of employment - the main or non-main (part-time job).
Keep in mind the following:
| Indicators | Description |
| If in previous periods the taxpayer's salary was above 29 thousand rubles | the accountant will calculate the tax reduction only until the month in which the amount of income on an accrual basis reached 350 thousand rubles. The higher the salary, the earlier the deduction will be canceled |
| If a citizen had official income, from which he paid tax and about which he submitted a declaration to the tax authorities | he cannot claim the standard child deduction. Despite the fact that taxes have been paid, income is official and children fall under the category, the deduction is presented only from income received at the place of employment |
Obtaining a double deduction for HB children, calculated at a double rate, is possible in the event of a written refusal of the second parent from the benefits due to him. The parent who refuses the personal income tax deduction must provide proof of income taxable at a rate of 13%. It should not be higher than the limit set for 2018 - 350,000 rubles.
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