Employed citizens and individual entrepreneurs who have the status of personal income tax payers can take advantage of the right to reduce income tax. To do this, they declare the possibility of applying tax deductions. The size of standard tax deductions in 2017 will remain at the same level. Based on the nature of their provision, they are divided into 2 categories: deductions for yourself personally and for children.

Standard deductions provided to a citizen personally

Under certain circumstances, citizens can take advantage of benefits when withholding income taxes on earnings. For yourself personally, deductions in the amount of 500 or 3000 rubles are provided. If the right to receive several types of standard deductions arises simultaneously, the larger of them is allowed to be applied. The exception is the personal income tax deduction for children. Its use is not dependent on eligibility for other deductions.

Reduce personal income tax by 3,000 rubles. when calculating wages The following persons can:

1. Participants in the liquidation of consequences at the Chernobyl nuclear power plant and other objects exposed to radioactive contamination.
2. Citizens participating in nuclear weapons testing.
3. Disabled people of the Second World War.
4. Military personnel who became disabled while participating in hostilities.

The following persons receive deductions in the amount of 500 rubles:

1. Heroes of the USSR and the Russian Federation.
2. Participants in military operations to protect the country.
3. Prisoners of concentration camps.
4. Citizens in Leningrad during the siege.
5. Disabled children from childhood, as well as groups 1 and 2.
6. Those who suffered from radiation sickness, those evacuated from radioactive zones, etc.

Receiving deductions

How to get a tax deduction? For this purpose, at the place of work it is required to present an application for the right to benefits when calculating personal income tax. Additionally, you must provide documents confirming the applicant's status.

Standard deduction for children

Citizens who have dependent children (parents, including adopted children, trustees, guardians) have the right to take advantage of benefits when calculating income tax. Standard personal income tax deductions for children will not change. As before, they will be divided into several types:

1. 1400 rubles - for the 1st or 2nd child.
2. 3000 rubles - for the 3rd and subsequent children.
3. 6,000 rubles in deduction format are provided to guardians, adoptive parents, trustees for each child recognized as disabled before reaching 18 years of age. Under the same conditions, rights to benefits appear for disabled children of groups 1 and 2, full-time students under the age of 24.
4. 12,000 rubles for parents of disabled children under the age of 18, or for a disabled person of group 1 or 2, a full-time student up to 24 years of age.

The total number of children of the taxpayer is taken into account, regardless of their age.

Exercise the right to preferential taxation earnings are possible until a certain income level is reached. The maximum deduction amount occurs when you receive taxable earnings of 350,000 rubles. The calculation is carried out on a cumulative basis from the beginning of the year.

The right to receive a “children’s” deduction appears from the month of birth of the child, or from the period of his adoption or registration of documents for guardianship.

The procedure for providing deductions for children

There are no plans to change the rules for providing deductions in 2017. It is also assumed that personal income tax benefits for children are double for the parent (guardian, trustee), who is the only one. This status is assigned if the second parent is declared dead or missing. When a single parent enters into a marriage, the right to double deduction is lost. In the event of a divorce, an increased deduction may again be provided if the child was not adopted during marriage.

A double deduction for children can be assigned to one of the spouses if the other parent waives this right.

Benefits are provided upon submission of an application for a tax deduction. In this case, supporting documents must be provided. They can be copies of received birth documents, acts of appointment of guardianship (guardianship), certificates of full-time education, certificates of disability, and others.

Standard tax deductions in 2017 can be obtained at your place of work. If a citizen has concluded employment contracts with multiple employers, the location of deductions is at his discretion.

If an employee is not employed from the beginning of the year, when calculating deductions, his income in previous places during the reporting period is taken into account. The basis for this is the certificates issued by former employers 2 - personal income tax indicating total amounts earnings and the amount of deductions provided.

If the right to deductions is not used, the taxpayer may submit a declaration to the Federal Tax Service authorities calculating the amount of income. The declared amount of deductions will be reimbursed by the tax authority after verification of documents.

Tax deductions 2017, which ordinary individuals can receive, are divided into three main types:

Property:

• when purchasing housing and land;
• when paying off mortgage interest;
• when selling property.

Social:

• when paying for treatment and purchasing medications;
• when paying for tuition;
• on life insurance costs and pension insurance and provision;
• on costs for savings part pensions;
• on expenses for charity;

Standard:

• for children;
• to myself.

The 2017 tax deduction can be claimed by citizens living in the Russian Federation for more than 183 days (that is, having status) and receiving income subject to personal income tax at a rate of 13%. Additional terms receiving specific deduction depend on the type of costs incurred or income received, as in the case of a property deduction for income from the sale of property. You can receive a deduction by contacting tax office at the place of registration with a package of documents confirming the right to the benefit.

The deadline for filing personal income tax 3 in 2017 has not changed. For those citizens who sold real estate or transport in 2016, it is set until April 30, 2017. For those who want to receive personal income tax refund for expenses on treatment, education, purchase of housing, the period for submitting documents for reimbursement during the year is not limited.

In 2017, you can claim deductions for three previous years: 2016, 2015 and 2014, and if a benefit is claimed by a working pensioner carrying over the balance, also for 2013.

Tax deductions in 2017: what changes have occurred

Let's talk about the changes related to tax deductions in 2017:

1.Changing the 3-NDFL declaration form when claiming a deduction for 2016

IN new reporting barcodes have been changed, the income limit for the standard deduction for children has been increased, the procedure for reflecting expenses for paying individual entrepreneurs' trade tax has been changed, added the new kind income - from the sale of property at a cost below the cadastral value and the procedure for calculating the amount of income from the sale of such property has been changed.

2.Changing the type of document confirming the right to a refund when purchasing residential real estate

Changes in the property tax deduction in 2017 concern the submission of documents confirming ownership of purchased housing. Thus, starting from July 15, 2016, the document confirming the ownership of a residential property is an extract from the Unified State Register of Real Estate (USR). state register right). A certificate of registration of ownership has not been issued since the middle of last year.

3. The procedure for calculating income when selling property has changed if the value under the sales contract is lower than the cadastral value

If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the tax is calculated using the formula:

Cadastral value x 0.7

The income received is reflected in Sheet A under code 09. This change is due to the fact that real estate sellers often indicate an undervalued value in the contract in order to avoid the obligation to pay tax.

In 2016, many inspectorates, in connection with the current ambiguous position of the Federal Tax Service of the Russian Federation, provided citizens with deductions for the costs of training their second spouse. That is, a citizen who paid for the education of his spouse could apply to the inspectorate for reimbursement of these costs.

By letter of October 2016 No. BS-4-11/20142, the Federal Tax Service indicated the impossibility of reimbursement of these costs, due to the fact that the right to receive a deduction for a spouse is not specified in the Tax Code of the Russian Federation. At the same time, it is clarified that the second spouse can reimburse training costs for himself, even if they were incurred by the other spouse.

5.Changes in the 2017 tax deduction for children

With the entry into force of the new tax return for personal income tax (for 2016) was increased size limit income to receive a standard deduction for a child (children) with 280,000 rubles. up to 350,000 rub.

6.New look social deduction

Since 2017, a new type of social deduction has been established - for expenses for participation in the assessment of professional skills. The procedure for applying for this type of deduction is similar to the procedure for receiving other social benefits, with one exception - it cannot yet be obtained at your place of work. The size of the new deduction is also limited to 120,000 rubles. in total with other social deductions.

Form 3 NFDL in 2017

Valid since 2017 new form income tax reporting. Declaration 3-NDFL in 2017 according to the new form is submitted only when deducting or declaring income for previous period(2016).

If you want to receive deductions for earlier periods (2015, 2014 and for pensioners for 2013), the declaration is submitted in the form that was in force during the declared period. For example, when submitting reports for 2015, 3-NFDL must be filled out according to the form that was in force in 2015.

Note, that in case of filing a declaration for 2016 old uniform the inspection will refuse to accept it.

Declaration 3 of personal income tax (new form for 2017), as before, can be filled out in the following ways:

Manually. The reporting form can be downloaded or obtained from the tax office. The declaration must be filled out in capital block letters in blue or black ink, in accordance with the instructions for filling it out;

Using a program developed by the Federal Tax Service. The free service will help you enter information into 3 personal income tax 2017. Please note that the version software must correspond to the period for which the declaration is submitted. That is, if reporting is completed for 2016, the program must have a software version current for 2016, etc.

Using a computer(without use special program). To do this, you need to download the form and fill it out on your computer in black font in capital letters using programs such as Abode Acrobat and Microsoft Excel.

You can submit your 3-NDFL declaration in 2017 in the following ways:

• personal visit to the tax office;
• through an intermediary with a notarized power of attorney;
• by mail by registered mail with a description of the attachment;
• via the Internet in Personal account taxpayer.

Standard tax deductions 2017

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Personal income tax deductions are state benefit allowing individuals increase your monthly income by reducing the standard rate income tax. All citizens who are residents of the Russian Federation, have official earnings and fall under a certain category can apply for this type of benefits.

Afterwards, visit the tax office, where previously paid income taxes will be recalculated and a refund will be issued.

Property

Property tax deductions are provided by law for both the purchase and sale of owned residential space.

Benefits are available to families for the following expenses:

• purchasing a home due to the birth of a child (need to expand living space);
• repair work (if such a condition is in the contract of purchase and sale);
• payment of interest on a mortgage loan.

When purchasing real estate, the deduction limit is RUB 2,000,000. If the benefit is issued for repayment mortgage loan, then the family can receive up to 3,000,000 rubles.

Apartments and houses purchased before 2019 are not subject to the interest payment limit, so costs can be reimbursed in full.

Property deduction can be issued both through the INFS and locally official work. In the latter case, there is no need to fill out a 3-NDFL declaration, since this is done by the enterprise’s accounting department, which enters all the data into the 1C program.

Social

Social tax deductions can be divided into two main types:

• for treatment;
• for studying.

To obtain the first one, you must submit a corresponding application to tax authority or at the place of work.

This benefit is paid not only for the treatment of the applicant himself, but also:

• parents;
• children;
• spouse.

On this year maximum size payments for ordinary treatment are 120 thousand rubles and in full for expensive ones. You can apply for this benefit annually.

Tuition deductions also apply not only to the applicant, but also to his children, brothers, sisters and parents; starting from 2019, deductions are not issued to spouses. Registration is similar to deduction for treatment.

Double

It is possible to issue a double deduction if one of the parents writes a written refusal to provide him with this benefit in favor of the other. You can also count on double payment if the second parent is absent.

According to Article 218, the following may qualify for a double deduction:

• single mothers and fathers;
• sole adoptive parents;
• widowers and widows;
• a parent who is not in an officially registered marriage (if there is a written refusal of the second).

As for mothers who were married but officially divorced, according to the law they are not considered single mothers, since the child has a father. Therefore, they can claim a double deduction only if there is a written refusal of the husband in her favor.

In case of remarriage, the parent is deprived of the opportunity to receive a double deduction, since now the new spouse who participates in the maintenance of the child has the right to apply for the benefit.

Codes and sizes

All personal income tax deductions must be displayed in tax reporting, indicating their type and amounts.

Enter starting from the leftmost cell in capital block letters. Appendix 3 to the Procedure for filling out the report contains region codes (Order of the Federal Tax Service No. ММВ-7-11/671@ dated 12/24/14).

Do you need to attach documents to 3-NDFL - read in.

Where to enter information and under what code this or that benefit is indicated can be seen in the table below:

Type of deduction	Category of taxpayers (legal grounds)	Codes	Size in rubles
Standard	Article 218, paragraphs 2 to 16, sub. 2 p. 1	104	500
	Article 218, paragraphs 2 to 15, sub. 1 item 1	105	3 000
For the first and second child up to 18 years old and up to 24 years old in case of full-time education		126/127	1 400
		130/131	1 400
On the third and subsequent	To all parents (regardless of the legality of their marriage) and their new spouses (in case of divorce and remarriage).	128	3 000
child under 18 years of age and up to 24 years of age in case of full-time education	Adoptive parents, guardians, foster parents and their spouses.	132	3 000

Table continuation:

For a disabled child and full-time students of children of the first and second disability groups	All parents who are in an official or civil marriage.	129	12 000
	Fosters and guardians	133	6 000
Double deduction for the first and second child	To the only parent	134/136	2 800
	To the sole guardian	135/137	2 800
Double deduction for the third and subsequent	To the only parent	138	6 000
	Sole guardian, trustee	139	6 000
Double deduction for disabled children	To the only parent	140	24 000
	Sole caregiver or guardian	141	12 000
Property deduction	Article 220, subparagraphs three to four, paragraph 1.	311, 312	The amount is equal to the interest paid
Social	Article 219, subparagraphs 2 to 5, paragraph 1.	320, 321, 324, 325, 326, 327, 328	The amount depends on the expenses incurred

Limit amount

Each preferential deduction program differs not only in its requirements for taxpayers, but also in the amounts of payments.

So, after all the innovations and changes, the amounts of deductions for 2019 are as follows:

All parents with one child receive child deductions in the amount of 1,400 rubles. In the case of a single parent, a double amount is due - 2,800.

A benefit of 3 thousand is provided at the birth of the third and subsequent child, as well as to guardians and adoptive parents. If there is one parent - 6,000 rubles.

If there are disabled children in the family, the benefit amount is much larger - from 12 to 24 thousand. Moreover, if we are talking about guardianship and trusteeship, then the law provides only 12,000 rubles, but for a single parent - 24,000.

What about property deduction, then get maximum amount only possible when purchasing residential real estate on credit. The state assumes the obligation to pay mortgage interest, and the body of the loan itself is paid by the applicant. Most often, this amount does not exceed 2 million rubles, but in some cases it reaches three million.

The tax code includes deductions for children in the category of standard tax deductions. In the article you will see comprehensive information about tax deductions for children in 2017: what amount, application form, who is entitled to deductions, how to use tax benefits for a baby, double deduction and so on.

What is a tax deduction and who is entitled to it?

The amounts and procedure for submitting a tax deduction for children are discussed in Article 218 Tax Code Russia. In relation to deductions for a child, the amount on which 13 percent of income tax is not withheld. Each parent of a child has the right to receive a child tax credit. This also includes guardians and adoptive parents who support the child. There is a tax deduction for each child: under the age of 18 and for each full-time student, resident, graduate student, student, cadet under the age of 24.

Codes and amounts of deductions in 2017

Until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning tax period, valid for up to a month. Income must exceed 350 thousand rubles.

• In 2017, the deduction for the first child is 1,400 rubles.
• For the second child – 1400 rubles.
• The deduction for the third is 3,000 rubles.
• The deduction for a disabled child is 12,000 rubles for parents and adoptive parents, and for guardians or adoptive relatives – 6 thousand rubles.

The second guardian or parent has the right to receive a deduction in this amount if he has income that is taxable.

Regarding documents for obtaining a tax deduction

The employer usually submits tedious data to tax service in order to issue a deduction for the employee’s children. In this case, no tax will be withheld from the indicated amounts. As for documents, the employer requests the following:

• certificate in form 2-NDFL from the previous place of work for the given year;
• birth certificate for each child;
• for children aged 18-24 years - a certificate from the educational application;
• application for the standard child tax credit.

If the taxpayer was not provided with deductions for the baby during the year, or were they issued, but not in in full, then he has a chance to return the tax paid next year if he submits a declaration to the tax office and necessary documents.

List of documents regarding the return of deductions:

• a copy of each child's birth certificate;
• tax return in form 3-NDFL;
• certificate from educational institution for a child aged 18 to 24 years.

Regarding the double deduction for a child

A double deduction for a child is given to a single mother or one of the parents or adoptive parents of their choice. To do this, you must provide a statement of refusal from one of your relatives. There is also a mandatory condition - the parent has income that is subject to personal income tax, which transfers the right to deduction. Since the beginning of 2013, a certificate of income in form 2-NDFL must be shown to the employer every month if a double deduction is made. Therefore, the list is supplemented to obtain double deduction:

• application from the other parent to waive the child deduction;
• application for a double deduction;
• income certificate in form 2-NDFL of the parent who refused.

How is the standard child tax deduction processed?

An employer can provide a deduction for a child from the beginning of the year, regardless of the month in which the application for it and all the necessary documents were submitted. The amount of the tax deduction is determined based on the total number of children of the taxpayer. This also includes children for whom tax deductions are not provided.

And here it doesn’t matter - natural children or those who are under guardianship, adopted children or children of spouses. If the marriage was not concluded between the child’s parents, then the second parent can receive a deduction only when he shows documents confirming that the child is supported by the taxpayer. For example, this could be a certificate of registration of the child at the place of residence of the parent, a copy of the court decision, which explains who the child lives with, and so on.

There is also a double deduction for the single parent. In the legislation you cannot find the concept: single parent. But, as the Ministry of Finance noted, a parent cannot be the only one if the marriage is not registered between the child’s relatives. The absence of a second parent for a child can be confirmed by the following documents:

• death certificate of the second parent;
• birth certificate on which only one parent is listed;
• a court decision declaring the second parent missing;
• a certificate from the registry office stating that the second parent was included in the birth certificate according to the mother.

Thanks to tax deductions, you can reduce the tax base for personal income tax. Deductions are also provided for citizens who have children. What deductions exist for a child, to whom they can be provided, under what conditions, and what their sizes are - this is discussed in our article.

Who is entitled to the standard deduction for children?

Standard “children’s” personal income tax deductions are provided for in clause 4, clause 1, art. 218 Tax Code of the Russian Federation. Those persons who support the child can apply for a deduction:

• parents,
• spouses of the child's parents,
• adoptive parents,
• parents from a foster family,
• guardians,
• trustees.

If a person is recognized as the only one supporting a child, his child tax deduction doubles. By single parent we mean cases where paternity has not been established, there is no record of the father in the birth document, or the second parent has died, or the court has declared him missing (letters of the Ministry of Finance of the Russian Federation dated April 17, 2014 No. 03-04-05/17637, dated July 3 .2013 No. 03-04-05/25442). One of the spouses raising a child alone after a divorce is not considered a single parent.

Having entered into marriage, the single parent loses this status, and the application of the double deduction for the child ceases - from the next month the deduction will be single. However, the new spouse of the parent also gains the right to receive a deduction; it is not necessary to adopt a child for this.

A double amount of the child tax deduction is available to one of the parents even if the other parent refuses the “children’s” tax deduction in writing and confirms its absence with a 2-NDFL certificate.

What deduction for children is possible if the second spouse does not have taxable income? Only single - double deduction is not applicable here. For example, if the child’s mother does not work, then his father will be able to receive a “children’s” deduction for personal income tax only in a single amount.

Child Tax Credit: Sizes

For every child under 18 years of age and children who study full-time, graduate students, residents, interns, cadets up to 24 years of age, tax deductions for children are provided for personal income tax. There is a direct relationship between the size of the deduction and the birth of the child in the family:

• deduction for the first - 1400 rubles,
• for the second – 1400 rubles,
• for the third and each subsequent youngest child - 3,000 rubles.

The Ministry of Finance of the Russian Federation, in letter dated March 15, 2012 No. 03-04-05/8-302, explained that when determining the amount of standard deductions for children, it is necessary to take into account their total number in the family. Even when the eldest child is much more than 18 years old and no deduction is provided for him, he still remains the first of the children. For example, there are three children in a family: 26, 17 and 15 years old - what deduction for 3 children is applicable in this case? The first child (26 years old) is no longer entitled to a deduction, the second (17 years old) – 1,400 rubles, and the third (15 years old) – 3,000 rubles.

Disabled children are a special category for which personal income tax deductions are provided at an increased rate. The deduction for a disabled child under 18 years of age, or a disabled person of group I or II, studying full-time until the age of 24, is equal to:

• 12,000 rub. – for parents, their spouses, adoptive parents;
• 6000 rub. – for adoptive parents, guardians and trustees of the child.

It is noteworthy that the amount of deductions does not depend on the order of birth of disabled children, and is summed up with regular “children’s” personal income tax deductions.

Limit of deductions for children in 2017

“Children’s” deductions are applied from the beginning of the year until income taxed at a rate of 13% does not exceed RUB 350,000. (this amount does not include dividends received). For example, a mother whose income is 60,000 rubles. monthly, will receive standard deduction for children in 2017 from January to May inclusive. In June her income will be 360,000 rubles. (RUB 60,000 x 6 months), threshold of RUB 350,000. exceeded, which means the right to deduct is lost until the end of the year. The “children’s” deduction does not apply from the month in which income “exceeded” the limit.

Personal income tax deductions for children can begin from the month of the child’s birth (registration of guardianship, adoption). Decrease tax base continues until the end of the year of the child’s 18th birthday, or continues during the period of his education until he is 24 years old, including the period of academic leave.

How to get personal income tax deductions for children

A deduction from the tax base can be received by those parents, adoptive parents, guardians who document its need and have taxable income.

To get by Personal income tax deduction for a child in 2017, the following documents are submitted to the employer:

• birth certificates of all children,
• marriage certificate of the parents,
• for the only parent, documents confirming this status, a copy of the passport,
• if the child is adopted, documents confirming adoption, guardianship, trusteeship,
• if the child is disabled, a certificate of disability,
• if the child is a student, a certificate from the educational institution.

As we can see, by law, deductions for children in 2017 are possible for any parent, adoptive parent, or guardian who is a taxpayer who has documented his right and has taxable income.