Every citizen of Russia must pay tax on their income, which is called the personal income tax (PIT). About this one civic duty everyone knows. But a smaller number of people are well versed in who can reduce the part of the personal income tax paid, on what grounds and how this happens.

Meanwhile, a very significant number of Russians can take advantage of this. Our state gives tax breaks if in the past year a citizen had significant expenses for treatment, training or acquisition new apartment, For example. But such large expenses do not happen every year, but those who have them will have expenses for a growing child every year from the day of his birth.

The state is interested in the rising future scientists, soldiers, creators. An example of this interest is the tax deduction for Russians raising their own or adopted children. Here we consider deductions for children for personal income tax and changes that clarify this topic.

Every individual in our country pays the state a fixed percentage of their income. A certain amount, a part of personal income tax, may be returned to the taxpayer or not immediately levied on his income. This reduction in tax levied is called a tax deduction. More precisely, it is not the tax itself that changes, but the amount of annual income from which personal income tax is levied is reduced.

If your main income is wages, then your employer pays personal income tax for you, deducting this amount from the money accrued to you. It ensures that the employee receives the so-called "children's" deduction, reducing his taxable income. The amount for which this is done is determined by law and was increased in 2016. To do this, the employee does not need to fill out declarations, although it requires a certain documentation. A sample of the documents required for this will be given below.

In legal language, this is called the standard tax deduction. There are several types of such tax credits. The standard tax deduction is valid for several categories of Russians. One of these categories are people with children and income less than a certain amount.

It can be received not only by married spouses with a child, but also by all other categories of citizens containing minor children. For example, single mothers, divorced parents, people who have adopted babies or guarding them, etc.

Standard tax deduction for children. How not to miss your benefit?

For what period to provide a "children's" deduction

The time at which persons are entitled to this benefit is determined by two things.

The threshold of the amount of a person's income at which this tax relief is due. According to the bill introduced and approved in 2016, the limit of non-taxable income rose to 350 thousand rubles.

Actually the income of a person raising children. The deduction in question is given as long as the total income from the beginning current year will not reach the threshold. Persons conducting this calculation should not forget that the amount of income calculated for this does not include dividends and payments exempt from personal income tax.

Documents required for this

• If a person with children receives his main income at the place of work, then he does not need to prepare any declaration or fill out any special form. Everything is much easier for him. For getting tax break it is enough for him to write a written application addressed to the employer about the desire to receive a standard tax deduction for children. A sample application form can be downloaded.
• This application must be supplemented by documents confirming the right to it. There is no exact legally approved enumeration of such documents. Current practice shows that for parents of children living with them, a copy of the birth certificate is sufficient. After all, it indicates both the names of the parents and the year of birth of the child.
• This rule is valid until the child has reached the age of majority. If after the age of 18 he does not continue his studies, then this tax relief stops. If he continues to study full-time, then the parents (and persons replacing them) of such children, annually until the child reaches age 24 years old, a certificate confirming studies from this educational institution must be submitted to the employer.
• But life is not reduced to a simple scheme of "dad, mom, children." Legislators tried to provide for all options for raising children by citizens. Foster parents submit copies of the agreement on the transfer to the upbringing of children in the family and present certificates of the adoptive parent.
• This tax break applies to divorced parents when they are involved in providing for the children. The fact of such participation must be documented. If the money for the maintenance of children or other forms of participation in ensuring their well-being is transferred by a parent who does not live with them without any legal registration, then it will be more difficult to prove it.
• If the deduction is provided in the same place where child support is withheld from the parent, then this fact is already such a confirmation, and nothing additional is required to be confirmed. He does not need any certificate or form.

There are other situations that give such a right. Understand more precisely which documents in different situations required to qualify for this tax break, the table will help.

Sizes of standard deductions

Standard tax deductions for children

Monthly deduction	double deduction
1400 rub. on the first and second child 3000 rub. on the third and subsequent children 3000 rub. per full-time student forms of education, student, graduate student up to 24 years old This deduction is provided for every child under the age of 18, and for each student full-time education up to 24 years. Valid until the month in which income will exceed 280,000 rubles.	2.800 rub. on the first and second child 6.000 rub. on the third and subsequent children Widows (widowers) single parents (before marriage) guardians, trustees, foster parents, as well as parents of children with disabilities. Provided monthly up to the month in which income will exceed 280.000 rubles.

The standard tax deduction is available for children under 18 and for full-time students, graduate students, residents, interns, students and cadets under the age of 24. The value is determined by how many children a person has and what their age is. In 2016, the same amount is given for the first and second child. It is equal to 1.4 thousand rubles. Starting with the third child, the amount increases to 3 thousand rubles. For the third, fourth, fifth, this amount will be given even after the older children grow up and the parents stop receiving the deduction for them.

Let's take as an example a person who has three children under the age of eighteen. The benefit will represent the amount for the first, second and third child, and not one deduction of three thousand rubles.

People raising a disabled child until he or she comes of age are entitled to a separate deduction. It continues to be provided if the disabled person continues full-time studies as a graduate student, resident, intern, and student until the age of 24. But here a reservation is made that only if they are disabled of I or II groups.

The amount of the deduction is not the same for different categories of educators. These changes took place in 2016. In 2016, it is given to a parent, adoptive parent, his spouse in the amount of 12 thousand rubles a month. In 2016, the amount of the deduction due to foster parents, trustee or guardian is noticeably less - 6 thousand rubles. per month.

The procedure for obtaining a standard deduction in 2016

When do they plan to receive a deduction on their permanent job, then it is quite simple. You need to apply to the employer for it. A sample application can be downloaded or read at the place of work.

To the application, add the documents listed above confirming the right to it, and that's it. All calculations and accruals will be handled by the one who calculates wages.

You don't even need to update the application every year. Only, in the case of full-time education of children after their eighteenth birthday and until they reach the age of twenty-four, an annual confirmation certificate from the place of study will be required.

A person working at two or more jobs at the same time can receive deductions only at one place of work of his choice.

Sometimes it happens that for some reason an employee cannot or does not want to apply for a deduction at the place of work, then he will not be able to receive it there. It is possible that the child was born when the father's income has already reached the threshold amount and the accountant refuses to recalculate. Or maybe the taxpayer's income does not consist of wages. As an example, let's take individual entrepreneur. In all these cases, a person can use another method of obtaining a "child" deduction.

Then, in order to return the amount of the "children's" deduction due to him, he will have to take a slightly longer path. At the end of the year, you will need to contact the IFTS. He will have to fill out a declaration in the form of 3-NDFL and an application for a deduction. The declaration form and application form can be downloaded online.

Completed declaration form and all required documents and bring certificates to the tax office at the place of residence. There he will be made recalculation of the taxable base. The returned funds will then be transferred to his account.

Reasons for terminating the deduction

1. The first and obvious reason for stopping the provision of this tax relief to a person is the achievement of his income of the threshold value named in the law.
2. Another obvious and tragic cause is the death of a child. Then in the year of death the deduction continues to be granted and stops thereafter.
3. The same principle applies to other, less dramatic reasons for its termination. The deduction continues to be granted in the year when the reason for its termination occurs, and ceases to be valid from January of the following:
4. When the child is 18 and he is no longer in full-time study.
5. When a child continues to study full-time, but he has reached the age of twenty-four.
6. If he is under twenty-four and has completed his full-time education, the deduction ceases in the month following graduation.

Example of calculating the standard tax deduction for children

Before considering an example of calculating the "children's" deduction, we stipulate general principles. First you need to determine the order of the children. Figure out which one is which in the account for the taxpayer. This is done according to the year of birth, where the eldest will be the first. If twins were born in the family, then their order is determined in random order.

The importance of this is determined by the fact that when the first children become adults, the younger children are still the third and fourth. Or when children appear in a new marriage, one of the spouses may well have a common child first, and the other - the third or fourth. Accordingly, he will receive a deduction for the third, even if the children in the previous marriage have long grown up.

Let's consider just such an example. Petrov P.P. has two children from his first marriage, aged 21 and 16, and two children from his current marriage, aged 11 and 3. Every month, he receives an income of 44 thousand rubles. A man pays child support from his first marriage, so he has the right to provide him with tax deductions for three children. The age of the eldest of his children is already over eighteen and the boy is studying in absentia, so there is no “children's” deduction for him.

Petrov is entitled to deductions for the second in the amount of 1.4 thousand rubles, for two third and fourth children, 3 thousand rubles each. per month. As you can see, 7.4 thousand rubles will be deducted from Petrov's taxable income every month. This will continue until Petrov's income reaches the limit indicated in the law. All this time, personal income tax will be calculated by Petrov P.P. according to the formula:

Personal income tax \u003d (44,000 rubles - 7,400 rubles) x 13% \u003d 4,758 rubles.

RUB 39,242 Petrov will get his hands on a monthly basis. If he did not have deductions for children, then the personal income tax collected would be 44,000 x 13% = 5,720 rubles. This difference in favor of Petrov would have played a role when he would have been paid vacation pay.

Double deduction for children

In cases specified by law, it is possible to receive a double deduction for children. Firstly, a double deduction for children is due for a single parent (guardian, adoptive parent or trustee). True, this is not so easy. If the parents are divorced, and one person is raising the children without receiving alimony or any other assistance, this does not entitle him to a double deduction. Even if one is deprived of parental rights, this does not make the child raising alone the only one. Double deduction and in this case he is not supposed to.

Sample application for grant standard deduction for children in double size can be downloaded.

Secondly, a double deduction can be provided to one of the parents if the second writes an application with a refusal in his favor.

True, in order to transfer this right, one must first of all have it. Let's take an example when a mother is on parental leave and receives "vacation pay" that is not subject to personal income tax. The father in this case will not receive a double deduction. When one of the educators does not pay personal income tax, he cannot transfer the right to a deduction, since he does not have it. Failure by one parent to receive a deduction does not automatically entitle the other to a double deduction.

If both family members work, then there is no particular point in transferring the right. After all, the amount of deductions and the cancellation threshold will remain unchanged. And for a parent receiving a double deduction, a certificate will be required monthly from the “refused” parent that his income has not exceeded the threshold. As soon as the income of the "refused" exceeds the approved limit, he loses the opportunity to transfer his right to the second parent, and he ceases to receive it for him.

The issue of granting deductions for disabled children is controversial today. Specialists of the Ministry of Finance believe that educators are entitled to only one (larger) deduction. But Supreme Court adheres to a different logic and recommends summing up the deductions - ordinary and for a disabled child. This is the decision taken by many courts in such conflicts.

The employer will have to decide for himself how to proceed.

Changes in 2016

Who is eligible for deductions To those who have providing located - parents; - parents' spouses (stepfather, stepmother); - to adoptive parents; - guardians; - trustees; - adoptive parents - adoptive spouses parents.

Who are the deductions for? For a child under the age of 18 or up to 24 years old, if he is a full-time student form and is: - First or second child. - third, fourth, etc. – For each disabled child under the age of 18. For each full-time student teaching, postgraduate, resident, Intern, student up to 24 years old, if he is disabled I or II groups.

The amount of the deduction, rub. (parents adoptive parents) (guardians, trustees, adoptive parents)

Standard tax deductions for children were provided before. Already in 2015, it was known that in 2016, amendments would be made to the previously existing legislative documents on this issue. There were suggestions that they would be quite serious.

Now it is obvious that no fundamental changes have been made in the grounds and mechanism for obtaining deductions for children in 2016 compared to 2015. In 2016, the threshold amount of income increased from 280 thousand rubles. up to 350 thousand rubles

In 2016, the amount of deductions for disabled children for parents and adoptive parents increased significantly from 3 thousand rubles. up to 12 thousand rubles, and for guardians, trustees and adoptive parents - from 3 thousand rubles. up to 6 thousand rubles for every child with a disability.

Providing standard deductions per child: changes and subtleties

Each parent who has an official place of work is entitled to receive a standard personal income tax deduction for each of their children under the age of majority (or under the age of 24 in full-time education).

The tax deduction for personal income tax reduces the taxable base when calculating income tax. In other words, the employer, when calculating the tax from the employee's salary, must reduce this salary by the amount of the prescribed standard deductions and only calculate the personal income tax of 13% from the difference received.

The deduction for a child is one of the standard tax deductions for personal income tax, enshrined in Article 218 of the Tax Code of the Russian Federation. Read about other deductions in.

Clause 3 of Article 218 of the Tax Code of the Russian Federation, which determines its size, is devoted to the “Children's” deduction.

The size of the standard tax deduction for personal income tax per child in 2016

If an employee has no more than two children, then 1,400 rubles are allocated for each. for everyone.

If an employee has more than two children, then a deduction of 1,400 rubles is provided for the first two. for each, for each subsequent child - 3000 rubles.

If the child has a disability, then a deduction of 3,000 rubles is put on him.

If the employee is raising children alone, then the deduction for each child increases by 2 times. IN this case a double deduction for a child is paid only if the second parent is completely absent (not recorded in the child's birth certificate) due to death, deprivation of parental rights. If the second parent is recognized by the court as missing or incapacitated, then the remaining parent is also entitled to a double deduction.

Getting a double standard deduction is possible even if both parents are employed and one of them decides to refuse to receive benefits in favor of the other parent. If a parent who is unemployed, registered with an employment center or on parental leave or maternity leave refuses the deduction, then in this case this is not perceived as a refusal, the second parent is not entitled to a double deduction.

What documents are needed to receive a deduction?

You can get a deduction:

• each of the parents of the child (even if they are divorced);
• each of the guardians;
• each of the adoptive parents;
• the new spouse of the mother (or the new wife of the father) of the child, if the mother or father is engaged in the upbringing and maintenance of this child (lives with him, pays alimony).

To receive the standard deduction for children, an individual who is eligible for this benefit must provide the following documents at their place of work:

• birth certificate of the child;
• certificate of marriage registration (for the new spouse of the mother or wife of the father);
• documents confirming the maintenance of the child (if the parents are divorced, as well as for new spouses).

Limit value for granting a deduction for children in 2016

The benefit is provided monthly in the calculation of wages. The accountant considers the employee's salary, subtracts the amount of standard deductions from it, then withholds 13%.

The legislation provides for a limit on the total wage of an employee, upon reaching which the employee loses the right to receive deductions until the end of the current year.

The maximum wage for the deduction for a child in 2015 is 280,000 rubles. In 2016, this value increases and will amount to 350,000 rubles.

As soon as from the beginning of the year wages reach the total limit value, no further deduction will be provided until the end of the year. From the beginning of the next year, the employee is again entitled to the benefit until the limit is reached.

Employees with children are given the opportunity to reduce income tax amounts. Everything about the tax deduction for a child in 2019 is in this article.

In the article

To whom and how much is the standard tax deduction for children in 2019

This year, the following may qualify for the standard child tax credit(s):

1. Parents (including adoptive parents) and their spouses (stepfather, stepmother);
2. Parents whose marriage is dissolved or who were not married to each other, if they financially provide for the baby;
3. Adoptive parents, guardians, trustees.

Deadline for granting a deduction for children in 2019

The tax deduction for children in 2019 is made monthly during the current tax period (year) up to the month in which the employee's salary, calculated on an accrual basis, does not reach 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). From this month - does not apply. The next year it is granted with the same restriction.

Start of provision	End of provision	Loss of right
For the first time you can contact: - from the month of birth of the baby; - from the month of adoption; - from the month of establishment of guardianship (guardianship); - from the month of entry into force of the agreement on the transfer of the baby (children) to be raised in a family.	When the right is lost: – reaching the age of 18 if the children are not studying; - reaching the age of 24 if the children study full-time at a university or in graduate school, internship, clinical residency, military university; - expiration or early termination agreements on the transfer of the baby to the upbringing in the family; - for personal income tax reimbursement in double size - marriage of a single parent.	- the baby is dead - the child has entered into a marriage (according to the Ministry of Finance, in such a situation, he ceases to be supported by the parent, therefore the right to personal income tax refund is lost (letter dated 31.03.14 No. 03-04-06/14217)

Tax deductions for children in 2019 with examples

Example 1

Manager Sokolova A.A. two children aged 12 and 6. Sokolova's salary is 40,000 rubles. per month. In January 2019, Sokolova submitted a written application to the head of her organization with a request to receive a tax deduction for children.

The amount for children will be 2800 rubles. per month (1400 for the maintenance of the first and second child).

From January to September 2019, the accounting department of the organization where Sokolova works will calculate personal income tax from the amount of 37,200, which is obtained from the difference in income taxed at a rate of 13% in the amount of 40,000 and the amount to be reimbursed in the amount of 2,800:

personal income tax: (40,000–2,800) × 13% = 4,836

Sokolov will receive:

40 000 – 4836 = 35 164

If Sokolova does not apply for a deduction, the calculation will be made as follows:

personal income tax: 40,000 × 13% = 5,200

The amount to be handed out will be: 40,000 - 5,200 = 34,800 rubles

Example 2

Economist Verbitskaya V.I. is in her second marriage, in which she has one child. For her, he is the third (she has two children in a previous marriage), for her husband this is the first. Verbitskaya's husband refused his deduction for the baby in favor of his wife. Verbitskaya receives a salary of 35,000. In February 2019, she applies for a tax deduction for children.

The total amount will be: 1400 + 1400 + 3000 × 2 = 8800 rubles per month.

From February to December 2019, personal income tax will be withheld from Verbitskaya's salary of 26,200 rubles, received from the difference in taxable income at a rate of 13% in the amount of 35,000 and the amount of a tax deduction in the amount of 8,800:

Personal income tax: (35,000 - 8,800) × 13% = 3,406

Verbitskaya will receive:

35 000 rub. – 3406 = 32594

If Verbitskaya does not apply for a tax deduction, on a monthly basis she will receive:

35,000 - (35,000 × 0.13) = 30,450 rubles.

Example 3

Engineer Prokhorov I.I. applied for a deduction for his 19-year-old son - a disabled person of the 2nd group. Prokhorov's monthly salary is 45,000 rubles. From March 2019, when the deduction begins to apply, until October 2019, Prokhorov's salary will be calculated as follows.

personal income tax: (45,000 - 12,000) × 13% = 4,290

Salary on hand: 45,000–4,290 = 40,710

Without applying the tax deduction, Prokhorov's salary will be:

45,000 - (45,000 × 0.13) = 39,150 rubles

Example 4

A foreign employee has been working since February 2, 2019. Salary - 30,000 rubles. He received a patent for 11 months, paid advances - 33,000 (3000 × 11 months). In August, the worker became a resident. He has a baby. In February-November, the company withheld personal income tax in the amount of 39,000 (30,000 × 10 months × 13%).

Personal income tax, taking into account the deduction from February to November, will be 37,180 ((30,000 - 1400) × 10 months × 13%).

Withholding tax can be reduced on advances. Personal income tax minus advances is 4180 rubles. (37,180 - 33,000). The company has the right to return to the employee 34,820 rubles (39,000 - 4,180).

Non-standard situations for the deduction for children in 2019

If an employee has not received a salary for several months. An employee may not have income for several months, for example, due to illness, being on parental leave, leave at their own expense, etc. At the same time, for the months in which the salary was not paid, the compensation still needs to be calculated. His employee will receive in total upon payment of the next income subject to personal income tax. But if the payment of income in the current year was interrupted and is not resumed until the end of the year, the deduction cannot be calculated (letters of the Ministry of Finance dated July 23, 2012 No.

If the income of one of the parents exceeded the limit. If, for example, the father’s income in 2019 exceeded 350,000 rubles, and the mother’s income has not yet reached the maximum level, so that the deduction continues to be provided, the father, whose income has exceeded the maximum possible, can write an application to refuse excommunication in favor of the mother.

If the parent is disenfranchised. A father or mother deprived of (th) rights has the right to a personal income tax refund if he continues to provide for the baby, that is, he pays alimony for his maintenance (letters of the Ministry of Finance of Russia dated 09.02.10 No. 03-04-05 / 8-36, the Federal Tax Service of Russia dated 13.01.14 No. BS-2-11/13).

If the children are abroad. For children living or studying abroad, you can also receive a personal income tax refund. To do this, the employee must be asked for supporting documents certified by the authorities of the state of residence of the children (usually a notary or local authorities). If the child has taken an academic leave from his or her university, the right to a tax refund from the father or mother remains.

How to get a deduction for a child (children) at the tax office

If for some reason an employee has not received a deduction in his organization or has not applied for it within a year, then he can receive it at the tax office at the place of residence. To do this, you need to collect and submit a package of documents:

• copies of documents giving the right to personal income tax deduction(see table below);
• an application for the transfer of excess withheld tax to a bank account, indicating its data;
• copies of pages 1 and 2 of the passport.

Documents can be submitted in person or sent by mail. It is important to meet the deadline for filing declarations for the past taxable period(usually by April 30 of the following year).

Documents required to receive a deduction for a child (children) in 2019

Category/fact to be confirmed	Document
Parent
Adoptive father or mother	- an agreement on the transfer of the baby to be raised in a family; - adopter's certificate
Spouse of the parent (adoptive parent)	- pages of the passport with a mark on the registration of marriage; - marriage registration certificate
adopter	- adoption certificate, adoption certificate
guardian, trustee	- documents from the guardianship and guardianship authorities on the establishment of guardianship or guardianship.
The child is under 18 years of age	- baby's birth certificate; – copies of 16-17 pages of the passport (data on children)
Participation in the financial support of the baby (if the parents are not married, divorced or living separately, and also if the parent living with him is registered at a different address)	- a statement about the participation of the second parent in providing for the baby; - documents on the payment of alimony (notarized agreement, performance list, copies of payment orders, certificates from work on withholding payments); - Documents on cohabitation (certificate housing authorities, local administration, a court decision establishing the fact of cohabitation)
Education up to 24 years in full-time education or in graduate school, residency, internship, military educational institution	– certificate of the university (provided annually)
Kid's disability	- certificate of disability
The right of a single parent (adoptive parent, guardian, custodian) to a double deduction	– a birth certificate of the child, in which one parent is indicated; - a birth certificate, where information about the father is recorded from the words of the mother, a certificate of the status of a single mother in the form No. 25 (approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); - death certificate of the other parent or extract from judgment about recognizing him as missing; – confirmation of the absence of a registered marriage with a single parent; - a document confirming the appointment of a sole guardian
The right to a double deduction if one of the parents refused it in favor of the second	- application of the second parent to refuse to receive the deduction; - certificate 2-NDFL from the place of work of the person who refused the deduction

Together with supporting documents, you must submit an application for a tax deduction for a child. It is written once. A re-application is required only if the grounds for granting the deduction have changed (letters of the Ministry of Finance dated 08.08.11 No. 03-04-05 / 1-551, dated 02.26.13 No. 03-04-05 / 8-131).

Employees with children are entitled to receive personal income tax deductions. We will tell you how personal income tax deductions for children are provided in 2016, to what amount they apply, and who can claim them.

Who can receive personal income tax deductions for children in 2016

Applies to income taxed at a rate of 13%. You can receive deductions:

• parents, including adoptive ones;
• the spouse of the parent;
• adoptive parent, guardian and trustee raising a child.

Note that mom and dad can use the deduction at the same time. Moreover, if the parents do not live together, then the new spouse of the parent can also claim the child deduction.

In what amount and up to what amount are deductions for children for personal income tax in 2016

An employee can use the deduction as long as he total income from the beginning of the year will not reach 350,000 rubles. In the month when the income exceeds this amount, the deduction ceases to apply.

Personal income tax deductions for children in 2016 produced:

• for each child under 18;
• for a graduate student, resident, intern, cadet and other full-time student under 24 years of age.

We have shown the amounts of children's deductions in the table below.

Table. Personal income tax deductions for children in 2016

Who gets the deduction	Who is eligible for the deduction	The amount of the deduction, rub.
Parent, including adoptive, his spouse (s), adoptive parent, guardian, trustee,	For the first child
	For the second child
	For the third and every subsequent child
Parent, spouse, adoptive parent	For a disabled child under 18
Guardian, trustee, adoptive parent, spouse	For a disabled child under 18
	For a child who is a disabled person of group I or II and who is studying full-time

Be careful when counting how many children an employee has. When deciding how much to provide a deduction for a particular child, the age of previous children does not play a role. For example, an employee has three children aged 30, 26 and 13. Despite the fact that the first two children are already adults, the youngest child is considered the third. Therefore, the deduction must be used in the amount of 3000 rubles.

When the right to deductions for children for personal income tax is lost in 2016

We have already mentioned above that in relation to the income of an employee, size limit. Deductions for children for personal income tax in 2016 up to what amount are provided? An employee is entitled to use the deduction until his income from the beginning of the year, taxed at a rate of 13%, has not exceeded 350,000 rubles. From the month in which the income has become more than the specified amount, the employee loses the right to deduct.

Example. Gorenkova D.V. works at Listvennitsa LLC, has a monthly salary of 40,000 rubles. and one 11 year old child. Until what month will Gorenkova receive a child deduction in 2016?

The total salary for the eight months of 2016 will be 320,000 rubles. In September, Gorenkova's total income will exceed 350,000 rubles, and she will lose the right to a child deduction.

From January to August, an employee receives 34,982 rubles a month in her hands. (40,000 rubles - x 13%). And in September, Gorenkova will receive a salary of 34,800 rubles. (40,000 rubles - 40,000 rubles x 13%).

In addition, you need to track the age of the child. An employee is entitled to receive a child deduction until the end of the year in which the child turns 18. Naturally, provided that the employee's income did not go beyond 350,000 rubles.

Example. Rusakova V.I., who works at Sfera LLC, has a 17-year-old child who turns 18 on July 15, 2016. Rusakova's monthly salary is 32,000 rubles. In what month will she receive the last deduction?

Despite the fact that in July the child will become an adult, Rusakova has the right to receive a deduction until December inclusive. However, her total income from January to November will be 352,000 rubles. This means that in October the employee will receive a deduction for this child for the last time.

And what about full-time students, graduate students, residents, interns, students and cadets? Parents of such children are granted deductions until the end of the year in which the child reaches 24 years of age. Note that if the child finishes school before the age of 24, then the parent will lose the right to receive a deduction in the month following the one when the study ended.

To the attention of parents, tax deductions for children in 2016 will be changed. Corrections will be made not only to the established procedure for their issuance, but also to the amount of tax calculations. In the article we will present the main innovations that you need to know, and the ability to download design examples required documents available from various online sources.

First, let's look at the concept of a tax deduction. In the event that a person regularly leads labor activity or for a long time was listed as an official employee of a particular organization, and at the same time paid all taxes, according to established requirements, then he has additional features. For example, he can return a certain share of the funds paid out in his own time or, for a certain period, be released from the obligation to pay the entire amount of the tax or part of it. In order to realize this opportunity, a person will need to issue a tax deduction that can reduce the amount of income that is subject to tax liability.

The main questions and answers regarding the declaration, personal income tax and tax deduction.

Tax deduction is the amount by which the taxable income is reduced. Often, the income that a citizen receives from his employer in the form of wages is only 87% of the amount that he earned over a certain period. The reason for this is that the manager pays the remaining thirteen percent to the state as taxes for the employee. For example, out of every hundred rubles earned, thirteen goes to pay such a tax as personal income tax, which is also often called income tax or income tax individual . When we talk about the possibility of replenishing a certain amount that was paid as a tax, we are talking about personal income tax. The tax deduction has different kinds, but one of them is the standard tax deduction - generalized.

standard tax deduction is a term often used in legislative acts, as a deduction characterizing certain categories. He does not say that there are any non-standard tax deductions that apply to individual citizens - it is just an average designation that is commonly used. Such tax deductions can be conditionally divided into two main types: a standard deduction for a certain group of people and a deduction for those citizens who have children.

To the first group include people with disabilities, people with disabilities, citizens. Which were awarded the orders of heroes of Russia and others.

The second group of people- These are families in which there is one child or several children, but they receive income less than it should be according to the norms. In the article, we will Special attention the second group of people who are interested in tax deductions for children in 2016.

This option of a tax deduction for children is a fairly common and standard tax relief that citizens of the country can take advantage of. The right to receive it is not only the parents of the children, but also the guardians, people who have adopted the child or he is in their upbringing. In order to get acquainted with complete list people who are entitled to issue this deduction, you can refer to Article No. 218 tax code. It is necessary to take into account the nuance that a person has the right to claim a child tax deduction, regardless of whether he has other tax reliefs.

How the standard tax deduction for children in 2016 is provided.

The period for granting such a deduction will last until the month comes when the income of a citizen who is subject to thirteen percent taxation and is accrued as a cumulative total from the day of the new year, will exceed the amount of two hundred and eighty thousand rubles. Once income exceeds this amount, the child tax credit is cancelled. What is the amount of tax deduction for children:

For the first child, as well as for the second, 1,400 rubles of tax deduction are allocated;
The deduction for the third baby, as well as for all subsequent ones, will be 3,000 rubles;
Also, for each child who is disabled and has not reached the age of majority - 3000;
A child who studies full-time education, is a graduate student, cadet, intern or student under the age of twenty-four, being disabled, provides a tax deduction in the amount of 3,000 rubles.

If the spouses, in addition to their two children, have a child from a previous early marriage, then he is counted as the third child in the family.

According to the newly introduced bill, which was approved by the Government, from the first day of the new year, the initial amount of the tax deduction is increased by seventy rubles. If earlier it was 280 rubles, then from 2016 it will be equal to 350 rubles. The same bill refers to an increase in the tax deduction for each parent of a disabled child or a person who has adopted such a baby. The expected increase will be nine thousand rubles. So if earlier the deduction was 3,000 rubles, then from 2016 it will increase to 12,000 rubles. For guardians, this figure will also increase, but slightly to a lesser extent - by 3,000 rubles. So instead of the current 3,000 thousand, it will amount to 6,000 rubles. The effective date for all these changes is the first day of 2016.

How to apply for standard tax deductions for children: the order of the procedure.

As with all official documents, there is a certain sequence of actions that must be followed. Step by step it looks like this:

A citizen must draw up an application in which he states his desire to receive a tax deduction for a child, and send it to the name of the employer;
Make several copies of those documents that confirm his right to receive a tax deduction for children;
If the child is brought up in an incomplete family, the documents must indicate the fact that the person is raising his child himself or is the sole guardian. To do this, you must attach to the application copies of documents that can confirm this fact;
For a person who acts as a guardian or guarantor, you will need copies of documentation with information that he is really the official guardian of the child;
After all the papers are drawn up and copies are made, it is necessary to contact the boss, giving him an application, with a request that he grant the right to receive a standard tax deduction for children or one child.

In order for the amount of the deduction for children to be determined correctly, you will need to build them into a list depending on the dates of birth. The first child on the list should be the oldest child, regardless of his age and the possibility of receiving a tax deduction for him.

If a person works in several companies, while having two jobs, he cannot apply for a deduction in both organizations. At his discretion, he must choose the one to the head of which he will address with this request.

Termination of tax deduction.

Of course, it will not be possible to receive a tax deduction throughout your life, there will come a moment when it ceases to operate. This happens in the following situations:

If the citizen's income amounted to more than 280,000 rubles this year. The deduction for a child in 2016 will be terminated when the amount of income reaches 350,000 rubles;
If the child dies, then the tax deduction continues to be valid until the end of the current year, and from the next year it is removed;
If the child, upon reaching the age of majority, does not continue to study in any of the educational institutions full-time, the deduction is valid until the end of the year, and ceases to be effective from the first day of the new year;
If a child's education ended before the age of twenty-four and he received higher education, tax relief is suspended from January next year.
If, after reaching the age of twenty-four, the child remains in an educational institution, as an intern, graduate student or for any other reason, the deduction is also canceled from the next year.

Let's look at an example that shows the process for calculating a standard tax deduction.

Let's say Sergeyeva K.K. there are four children, whose ages are sixteen, fifteen, eight and five years old. Monthly income Sergeeva - forty thousand rubles - that is, the amount of wages. An employee draws up an application addressed to the head of the company with a requirement to receive a standard tax deduction for children: for the first child, as well as for the second, she asks for four hundred thousand, and for the third and fourth - for three thousand rubles a month. The entire amount of the tax deduction that she wants to receive is eight thousand eight hundred rubles. According to the rules, it is this amount that will have to be deducted from the tax liabilities of Sergeeva K.K. However, such calculations will last until July of the current year, since after that her income will exceed the limited amount. Every month, from January to July, the head of the company will have to deduct a set amount from its tax liability. Since the stipulated obligations are thirteen per cent of total amount earnings, then when taking into account tax deductions, Sergeeva K.K. will receive the following amount:

Personal income tax \u003d (40,000-8,800) * 13% \u003d 4056 rubles.

Without applying for a tax deduction, the amount that the employee received in her hands would be:

Personal income tax \u003d 40,000 * 13% \u003d 5200, 40,000-5200 \u003d 34,800 rubles.

There are some features of the calculation of the standard tax deduction. For example, for housewives, such a benefit is not provided, and for a single parent there is an opportunity to receive it in double size.

In order for a single parent to be eligible for double the child tax credit, it is not necessary to show evidence of the parents' divorce or evidence of non-payment of the prescribed amount of child support, as this does not prove that the child does not have a second parent.

There are situations when the employer for some reason does not pay the employee tax payments or delays their accrual and pays in a smaller amount. In this case, the person has the right to claim them by filing tax return on the basis of personal income tax to the tax office, which is located according to the place of his residence.

In order to correctly claim the money not paid to the employee, or the underpaid amount, he will need to act in the following order:

After the end of the year, the employee draws up a tax return, in accordance with the established;
It is necessary to request a certificate of income from the accounting department of the organization where the citizen works. The certificate must contain information on how many tax liabilities have been accrued and how many taxes have been withheld over the past year. Help is drawn up according to the standard;
Provide copies of all documents that confirm the possibility of registration and receipt of a tax deduction for children;
In the tax office, which is located at the place of residence of the employee, you must submit: a correctly completed tax return, an application for a tax deduction for children. it happens that in the tax declaration that is submitted, the amount of tax that is returned to the budget is calculated. In this case, you need to create apply for a tax refund. This can be done during the submission of other documents, or after the desk audit is completed.

The amount of tax liabilities that, according to the submitted documents, the taxpayer has paid in excess, must be reimbursed to him no later than one calendar month. The period is counted from the moment tax office accepted documents for reimbursement of funds from the taxpayer. Reimbursement cannot take place until the office has completed tax audit. All conditions are spelled out in the seventy-eighth article of the country's tax code.

When the employee will provide copies of documents to tax authorities, you must also have their originals available to confirm authenticity.

Very often there is disagreement about whether an employee is entitled to receive a standard tax deduction for children and what is required for this. Of course, all situations are individual, but we invite you to consider some of the most common in our country.

Getting a double deduction for personal income tax.

Situation: An employee of the company, being divorced, has one child. She submitted to the accounting department of the organization a document stating that the father of the child was deprived of parental rights. Does it this document the basis for claim a double deduction for personal income tax?

Answer: No, such a document is not the basis for calculating this deduction. If former spouse, despite the deprivation of his parental rights, takes part in providing for the child, he has the legal right to his tax deduction. It follows from this that only a court decision on deprivation of parental rights is not a basis for granting double deduction for personal income tax, which is confirmed by the Federal Tax Service.

Situation: In the case above, can an employee claim a double tax deduction only if the spouse abandons the child?

Answer: In this case, she is indeed entitled to a double tax deduction. To do this, you must provide a statement from the spouse confirming that he really refuses the child. in addition, regularly, once a month, the mother of the child must submit to the accounting department a certificate provided at the place of work of the father of the child, drawn up in the form 2-NDFL. If the employee really has the right to receive a double deduction, he needs to write an application established in special order, addressed to the head of the enterprise with a request for a tax deduction.

Information needed to claim child tax credits.

After a citizen gets a job, he provides a complete set of documents to receive a tax deduction. If these documents are in order and correspond to reality, the person receives a tax deduction for new job. But situations are different, and often there are cases when the size of the tax deduction changes or its validity expires. In order to avoid misunderstandings, it is necessary to inform the accounting department of your organization in time about some of the events that occur in your life. Let's take a look at these events one by one.

You have a child.

This circumstance makes you eligible for the standard child tax credit. Its volume will depend on whether you are officially married.

You are legally married or married.

If you are officially married and you have a child, the accounting department of the organization will provide you with a tax deduction in the amount of six hundred rubles a month. To do this, you need to provide evidence of this fact with the help of marriage certificates and the birth of a child, as well as your passport. The documents must be accompanied by an application drawn up in accordance with the established requirements;

You are not married.

If you have a child, but you are not officially married, then there is an opportunity to issue a double tax deduction. It will amount to one thousand two hundred rubles. This is only possible if the other parent of the child does not use the tax deduction. To apply, you will need to draw up an application that will confirm the fact that the second parent does not need a tax deduction. In addition, copies of the child's birth certificate and a copy of your passport must be submitted to the accounting department.

Your child is an adult and is a full-time student.

You must receive a regular tax credit during the year the child turns eighteen. The tax deduction can be continued if the child is a graduate student, intern or cadet, as well as in some other cases.

Your child has gone to school.

After the child goes to school, you have the right to demand a tax deduction from the accounting department from the very month the child entered the school. In such a case, child tax payments in 2016 must continue until the child is twenty-four years old or completes education. To do this, you will need to submit to the accounting department a statement drawn up by your own hand, a document that confirms the fact that the child has entered the educational institution, and other papers that are necessary to qualify for a tax deduction. Even if a child who is a full-time student has additional income and earns extra money, the parent is still entitled to the deduction.

The child's education is over.

The accounting department must be notified of the completion of the child's studies one calendar month in advance. After the child graduates, the next month's tax deductions will stop. And the accounting department must provide an application, a copy of the child's diploma, indicating the completion of education, or another official document confirming this fact, issued in the name of the child.

If you have entered into a formal marriage, this affects the amount of the deduction per child in 2016. Consider what changes will follow in a particular case.

You got double the tax break as a single parent.

From the moment of entering into an official marriage, a single parent loses the right to receive a double tax deduction for a child. From the month that follows when you got married, your deduction will be reduced to the standard amount - six hundred rubles a month.

Your spouse already has children.

You are entitled to a tax benefit for each of all children in the amount of six hundred rubles. To do this, the accounting department should submit the birth certificates of all children and a marriage certificate. The child deduction is not affected by the fact that the children are not relatives and were adopted.

Divorce.

The accounting department must be informed of the date of the divorce in order to become an applicant for a double tax deduction.

You live with your child.

In this case, you are positioned as a single parent, which entitles you to receive a double deduction. This is possible only on the condition that the other parent does not use their tax deduction. Documents that you will need to submit to the accounting department: a statement confirming that the second parent does not need a tax deduction, a copy of the passport, a copy of the certificate confirming the birth of the child, and also a court decision that the child lives with you.

The child lives with the other parent, but you pay child support.

You also have the option of claiming a double child tax credit if the other parent no longer receives it. You will have to bring a statement to the accounting department, which will indicate that the tax deduction is not used by the second party. And you will also need a copy of the passport and, of course, the birth certificate of the child, of course, a divorce document, a document that confirms the imposition of alimony by a court decision and a document on their regular and timely payment with certification by a notary.

There are situations when the tax deduction for the baby is less than required by law and you overpay tax liabilities. What to do in this case? There are two ways to get out of this situation:

1. It is necessary to draw up an application to the accounting department requesting that you be credited with the surplus you paid for tax against your next payroll. To confirm your rights, you must attach to the application all available documents that give you the right to receive the established tax deduction. If they meet the requirements, then along with the next salary, you will receive a refund of the specific amount of money that you overpaid.

2. You can return the money through the tax office. In this case, you need to wait until the end of the year, carefully fill out and submit a declaration, according to the 3-NDFL form, to the tax office, which is located according to your address. You will need to attach a certificate of your income, as well as an application for the return of the debt. The inspection itself will compensate you for the damage after reviewing the documents.

It happens that a citizen receives a larger amount of tax deduction than he is entitled to by law. Of course, such situations are quite rare, but they also happen. In this case, the tax office will require not only the return of the surplus, but may also charge a fine or penalty. In order to avoid unnecessary accruals, it is necessary to submit a completed declaration to the branch at the end of the year tax service at the place of residence, drawn up in accordance with the form 3-NDFL, also attach a certificate of income to it and pay the required amount.

Is it possible to receive tax benefits without a certificate from the last place of work.

Consider two situations:
Situation: An employee who has a child was hired. She immediately applied for a child tax credit. However, from the required documents, a certificate from a previous job in the 2-NDFL format was not provided. Can an organization claim a tax deduction for it?

Solution: Such a provision of a deduction is quite risky. The employee has the right to draw up a deduction until the month when her income exceeds set limit. And in order to find out about a person’s income, you need a certificate from the place of work where he worked before. If there is no such document, then you risk underpaying your tax obligations, which may entail penalties in the amount of twenty percent of the unpaid amount.

Situation: The employee claims that he was on leave due to caring for a child for one year. During this period, according to him, he had no income that is subject to personal income tax. Therefore, the head of the organization in which the employee previously worked does not issue a 2-NDFL certificate. How can an employee prove that they are entitled to receive a deduction for a child?

Answer: An employee may ask for a certificate stating that he did not receive any income at his previous place of work, drawn up in any form. Even if in this option the head of the organization refuses to provide a certificate, then a deduction can be issued based on the application that the employee writes. He must certainly indicate here the fact that he has not previously received benefits and claims to tax deductions for children in 2016.