If you are officially employed and pay personal income tax, then if you have children, you have the right to receive a monthly child deduction from the moment the child is born. The more children in the family, the larger the deduction amount. In most organizations, the employer, on his own initiative, carries out all operations to obtain a child deduction for his employees, but not in all. Even if your employer did not issue a deduction for you, you have the right to return all the funds due for the last 3 years. Let's figure out what it is tax deduction for children, who is entitled to receive it and how to apply for it.

“Child Tax Credit” – what is it?

A measure to stimulate citizens aimed at supporting families with children and low income. That is why the law clearly defines the limit. As soon as your income from the beginning of the year passes the mark of 350,000 rubles, then in the subsequent months of the year you will not be provided with a deduction. for example, with an income of 100,000 rubles per month, the deduction will be provided for the first 4 months of the year, then the deduction can only be received from the next year until the same threshold of total income is reached.

In essence, the tax deduction consists of a certain benefit when paying personal income tax, which is enshrined in clause 4, part 1, art. 218 of the Tax Code of the Russian Federation. The deduction amounts are fixed and specified in Tax Code:

• 12,000 rubles - for each child if the child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

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

• 1,400 rubles – for the first child;
• 1,400 rubles – for the second child;
• 3,000 rubles – for the third and each subsequent child;
• 6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

Important! The state does not pay you the amount prescribed in the Tax Code. This amount is deducted from your tax base. Those. with an income of 25,000 rubles per month and the presence of one child personal income tax the amount of 23,600 rubles will be taxed, i.e. Every month you will save 182 rubles due to tax deductions.

Related articles:

Child tax deduction for an individual entrepreneur

Individual entrepreneurs also have the right to receive a tax deduction, but not all, but only those who pay 13% personal income tax on their income (general taxation system). An individual entrepreneur using a simplified tax system, patent or imputation will not be able to receive a deduction for a child.

Tax deduction for children if the parents are divorced, for common children if the parent is the only one and in other atypical situations

The legislator provides for various differences from “standard situations”. If the parents are divorced, then, provided they support a common child, both parents have the right to receive a tax deduction for children.

Each subsequent child of each parent will give the opportunity to use the tax deduction of the next gradation. For example, in a family, each parent has one child from previous marriages and one child in common. It turns out that together they support three children, respectively, each of them has the right to receive tax deductions of 1,400 rubles for the first child, 1,400 rubles for the second and 3,000 rubles for the third.

By the way, when calculating the child tax deduction, all children are taken into account. Even those that have grown up a long time ago, for which you no longer receive a tax deduction. For example, you already have two children - 25 and 27 years old, then a third child appears. For the third child you can receive a deduction of 3,000 rubles.

Double tax deduction for children

The only parent of a child has the right to a double deduction if the second parent died or went missing without any additional paperwork; single mothers also have the right to a double deduction if there is no record of the father on the child’s birth certificate, or it was introduced from the words of the mother.

Divorcing parents can agree to receive a double deduction for one of them. IN in this case the second parent must issue a written refusal to receive a deduction at the place of work.

How to apply for a tax deduction for a child?

In many organizations, this is done at the initiative of the employer (for this purpose, the employer takes a copy of the child’s birth certificate from you), but it is better to check the information with the accounting department of your company.

The employer himself has not formalized anything, what should I do?

You need to contact the accounting department, providing them with an application for a deduction and a set of documents:

1. A copy of the child's birth or adoption certificate.
2. A copy of a passport with a marriage mark or a marriage registration certificate if the parents are married.
3. Certificate from educational institution that the child is studying full-time if he is a student.
4. Certificate of disability if the child is disabled.

In case of receiving a double deduction, you must also provide a document that will confirm the right to receive a double deduction (death certificate, note in the passport, documents from the guardianship authorities, etc.).

If you do not submit documents at the beginning of the year, then there is nothing to worry about. The accounting department will recalculate you for all previously worked months.

Renewal is automatic every year, except if you change jobs or if you have a second/third/fourth/fifth child.

If you changed jobs, then bring a 2-NFDL certificate from your previous job, the accountant will credit you with past income and make a calculation.

How to get your child tax credit back for 3 years

If for some reason you did not receive a deduction or did not receive it, then you have the right to return all overpaid taxes for the last 3 years. To do this, you need to contact the tax office at your place of residence with the following set of documents: an application, copies and originals of documents giving the right to deduction, a 2-NDFL certificate from work about income for previous years and a self-completed 3-NDFL declaration.

As a result, the tax office will check your data within 3 months, and then notify you in writing the decision taken. If it is positive, then the money will be credited to you within a month.

Last update 09/09/2019Reading time: 6 min.

By tax legislation The state annually provides every taxpayer with a child with a discount when paying personal income tax - a standard tax deduction for children.

A personal income tax refund is a type of tax benefit that reduces the tax base - the portion of earnings subject to tax. The deduction is used monthly. But if the total salary from January is more than 350,000 rubles, the parent will be able to apply the benefit up to the month in which wage reached limit value annual limit.

Personal income tax deductions: latest news

The Ministry of Finance issued new clarifications on November 7, 2018 No. 03-04-05/80099 on providing a deduction to spouses who have children from a previous marriage. The main condition is that the children are supported by them - they live together or alimony is paid. The standard benefit is provided for all children of both spouses. The order of the child is determined by date of birth.

On February 15, 2018, the Ministry of Finance published an explanatory letter No. 03-04-05/9654 in which it states that if an employee took a vacation at his own expense, this does not prevent him from receiving a standard tax deduction for a child. The tax period includes all months, even those in which the employee did not receive payments.

The Ministry of Finance, in a letter dated March 20, 2017, indicated the exact amount of the deduction for a disabled child. The fact is that individual has the right to a refund from personal income tax based on birth and disability (from 6,000 to 12,000 rubles). In this connection, the amount of benefits is summed up.

350,000 rub. - limit for personal income tax deduction in 2019

To whom is it provided?

The requirements that must be met in order to apply tax benefits for a child are specified in Article 218 of the Tax Code of the Russian Federation:

• can only be used on minors before their 18th birthday, the age limit is extended to 24 years if they are disabled or a full-time student at a free or paid faculty;
• the parent’s income is official and is subject to income tax at a rate of 13% (Article 210 of the Tax Code) - employees with an official salary, individual entrepreneurs common system taxation;
• from the beginning of the year, the income limit is no more than 350,000 rubles;
• the child is a dependent of the taxpayer.

If you rent out an apartment, garage, or other property and report income to the Federal Tax Service, you can also claim your right to a refund.

The amount of the deduction

When calculating tax refund The number of children and the order of their birth are taken into account (from youngest to oldest). Table of the amount of income from which income tax will not be withheld in accordance with the tax benefit provided in 2019.

It turns out that, for example, a parent of three minors has an amount of 5,800 rubles allocated from their income, which is not included in personal income tax calculation- it is charged from the remaining part of the salary.

An example of calculating net income with deductions in 2019

To understand how the described tax benefit is applied, let’s consider an example of its calculation.

In Borodina K.S. The large family- four minor dependents (15, 14, 7 and 4 years old).

Her salary is 40,000 rubles before personal income tax.

Borodina K.S. has the right to use the refund for all children: for the two younger ones, 1,400 rubles each, and for the older ones, 3,000 rubles each month.

Therefore, the total value is 8800. The amount will be deducted from K.S. Borodina’s salary until July - next month her income will exceed 280,000.

The woman’s employer will calculate personal income tax on 31,200 rubles of her salary: (40,000 - 8800)×0.13=4056 rubles.

Up to what age are they provided?

Right to tax benefits begins from the moment of birth or entry into force court order on adoption (agreement on the transfer of a child to adoptive parents).

The right terminates from the moment:

• the child reaches the age of majority or the age limit of 24 years for a full-time student;
• death of a child;
• expiration of the foster family agreement.

When calculating deductions, all children in the family are taken into account, even if they have already grown up.

How to get a double deduction

A double tax refund can be obtained if the second parent gives up his benefit in favor of the first. He is a taxpayer whose earnings are subject to personal income tax.

Cannot refuse:

• stay-at-home mother (housewife);
• a woman on maternity or postpartum leave;
• a woman registered at the employment center.

You can apply for benefits at your place of work. The applicant provides the employer with:

• statement of refusal;
• application for benefits;
• a copy of the child's birth certificate.

The only parent has the right to use a double deduction if the death or unknown absence of the second is officially confirmed.

How to get a refund through the tax office for previous years

Withheld personal income tax can be returned for previous years, but only for the last 3 years. In 2019 - for 2018, 2017 and 2016.

At your job, most likely, the accountant will refuse to recalculate you, since he has fiscal year already closed. Therefore, you need to take a 2-NDFL certificate, original documents for return and an application. Then fill out the 3-NDFL declaration and submit it to the Federal Tax Service.

Documents can be submitted in person or by mail. The tax office will check all the information for 3 months, recalculate and refund the overpaid tax.

Tax deduction for maternity leave

For women who went on maternity leave or returned from it, the Ministry of Finance and the Higher arbitration court issued instructions and clarifications regarding the calculations.

The employer himself cannot provide tax deductions, no matter how many months a year the employee has no income, otherwise he will face fines from the Federal Tax Service under Article No. 123 of the Tax Code of the Russian Federation. But the employee herself can contact them at the end of the year and receive a recalculation of the lost child benefits. To do this, you will need to submit a declaration in form 3-NDFL and other necessary documents.

Sometimes they still refuse a tax deduction; it is best to contact the Federal Tax Service in advance to find out all the nuances.

Documentation

Application of the deduction is possible only after the parent submits an application and provides a list of documents. The application is submitted once for the entire time until your job or life circumstances change, for example, the birth of another child.

If the applicant has several official places of work, he must select one of them and submit to the employer:

• Marriage certificate;
• certificate from the university (for students);
• confirmation of the child's disability;
• birth/adoption certificate.

If the parent is the only one:

• death certificate of the spouse;
• a court order regarding his unknown absence;
• certificate of absence of paternity.

If the taxpayer is a guardian:

• foster family agreement;
• custody decision.

If a parent receives a tax deduction, the following is required:

• declaration 3-NDFL;
• certificate from the accounting department;
• copies of the above documents.

If documents are submitted directly to the Federal Tax Service, the applicant must submit the original documents.

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

In the article

To whom and in what amount is the standard child tax credit provided in 2019?

This year, the following can take advantage of the right to receive a standard tax deduction for a child (children):

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

Deadline for providing a deduction for children in 2019

The tax deduction for children in 2019 is made monthly during the current tax period (year) until 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 - not applicable. Next year it will be provided 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 (trusteeship); – 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 18 years of age if children are not studying; – reaching 24 years of age if children are studying full-time at a university or in graduate school, internship, clinical residency, or military university; – expiration or early termination agreement on the transfer of the baby to a family for upbringing; – for double personal income tax compensation - marriage of the only parent.	- the baby died; – the child entered into 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 03/31/14 No. 03-04-06/14217)

Tax deductions for children in 2019 with examples

Example 1

Manager Sokolova A.A. two children 12 and 6 years old. 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 each 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 between 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 issued in person will be: 40,000 – 5200 = 34,800 rubles

Example 2

Economist V.I. Verbitskaya 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 waived 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, obtained from the difference in income taxed at a rate of 13% in the amount of 35,000 and the tax deduction amount in the amount of 8,800:

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

Verbitskaya will receive:

35,000 rub. – 3,406 = 32,594

If Verbitskaya does not apply for a tax deduction, every month she will receive in her hands:

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

Example 3

Engineer Prokhorov I.I. I applied for a deduction for my 19-year-old son, a group 2 disabled person. 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 in 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

The 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). The employee became a resident in August. He has a baby. For 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 equal to 4180 rubles. (37,180 – 33,000). The company has the right to return 34,820 rubles (39,000 – 4180) to the employee.

Non-standard situations regarding deductions for children in 2019

If an employee has not received a salary for several months. An employee may have no income for several months, for example due to illness, parental leave, personal leave, etc. However, for months in which wages were not paid, compensation still needs to be calculated. The employee will receive it in total upon payment of the next income subject to personal income tax. But if the payment of income in this year interrupted and does not resume until the end of the year, the deduction cannot be calculated (letters from the Ministry of Finance dated 07.23.12 No. 03-04-06/8-207, dated 05.06.13 No. 03-04-06/15669).

If the income of one of the parents exceeded the limit. If, for example, the father’s income exceeded 350,000 rubles in 2019, and the mother’s income has not yet reached the maximum level for the deduction to continue to be provided, the father, whose income exceeded the maximum possible, can write a statement waiving excommunication in favor of the mother.

If a parent is deprived of rights. A father or mother deprived of his rights has the right to personal income tax compensation if he continues to provide for the child, that is, pays alimony for his maintenance (letter of the Ministry of Finance of Russia dated 02/09/10 No. 03-04-05/8-36, Federal Tax Service of Russia dated 01/13/14 No. BS-2-11/13).

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

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

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

• copies of documents giving the right to deduct personal income tax (see table below);
• an application for the transfer of over-withheld tax to a bank account indicating its details;
• 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 returns for the previous tax 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 a family for upbringing; – adoptive parent’s certificate
Spouse of the parent (adoptive parent)	– passport pages with a mark on marriage registration; – marriage registration certificate
Adoptive parent	– certificate of adoption, certificate of adoption
Guardian, trustee	– documents from the guardianship and trusteeship authorities on the establishment of guardianship or trusteeship.
The child has not reached 18 years of age	– baby’s birth certificate; – copies of 16-17 pages of the passport (data about children)
Participation in the financial support of the child (if the parents are unmarried, divorced or living separately, and also if the parent living with him is registered at a different address)	– a statement on the participation of the second parent in providing for the child; – documents on payment of alimony (notarized agreement, performance list, copies of payment slips, certificates from work about withholding payments); – documents on cohabitation (certificate housing authorities, local administration, court decision establishing the fact of cohabitation)
Education up to 24 years of age on a full-time basis or in graduate school, residency, internship, military educational institution	– university certificate (provided annually)
Child's disability	– certificate of disability
The right of the only parent (adoptive parent, guardian, trustee) to double deduction	– child’s birth certificate, which indicates one parent; – 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 form No. 25 (approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274); – death certificate of the second parent or extract from court decision about recognizing him as missing; – confirmation of the absence of a registered marriage of the only parent; – document appointing a sole guardian
The right to double deduction if one of the parents abandoned it in favor of the second	– application of the second parent to refuse to receive the deduction; – 2-NDFL certificate from the place of work of the person who refused the deduction

Along with supporting documents, you must submit an application for a child tax credit. It is written once. A repeated application is required only if the grounds for granting the deduction have changed (letters from the Ministry of Finance dated 08.08.11 No. 03-04-05/1-551, dated 26.02.13 No. 03-04-05/8-131).

Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also provides the rights to certain categories of citizens to receive.

The categories of taxpayers who are provided with standard tax deductions as individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is preserved regardless of the provision of other standard tax deductions.

Let's look at the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation with standard tax deductions for a child (children):

This standard tax deduction is provided up to the month in which the taxpayer’s income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when income exceeds this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is disabled person of group I or II.

Note: If spouses, in addition to a common child, have a child from an early marriage, then their common child is considered the third.

Let us now assume that you, as a taxpayer, want to receive this tax deduction for your child(ren).

Let's consider the procedure for obtaining this tax deduction.

Note: This standard tax deduction provided to taxpayers who support a child (children).

1. You, as a taxpayer, need to write an application for a standard tax deduction for a child (children) in the name of your employer.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption of a child;

Certificate of disability of the child (if the child is disabled);

A certificate from the educational institution stating that the child is a full-time student (if the child is a student);

A document confirming the registration of marriage between parents (passport or marriage registration certificate).

3. If you are the only parent (sole adoptive parent), you will also need to prepare an additional copy of one of the following documents certifying that you are the only parent:

Death certificate of the second parent;

Extract from the court decision recognizing the second parent as missing;

Certificate of birth of a child, drawn up from the words of the mother at her request (according to form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent is not married (passport).

4. If you are a guardian or trustee, you will also need an additional copy of one of the documents on guardianship or trusteeship of the child, namely:

Resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the specified body on the establishment of guardianship (trusteeship) over the child;

Agreement on the implementation of guardianship or trusteeship;

Agreement on guardianship of a minor citizen;

Agreement on foster family.

5. After collecting all the documents, you need to contact your employer with an application for provision standard tax deduction for child(ren) and copies of the documents you collected.

To correctly determine the amount of the deduction, you need to line up the children according to their dates of birth. The first born child must be the oldest child, regardless of whether a deduction is provided for him or not.

Note: If you, as a taxpayer, work for several employers at the same time, you can receive a deduction from only one employer of your choice.

An example of calculating the amount of the standard child tax deduction.

In Egorova N.V. There are four children aged 16, 14, 7 and 5 years. Monthly income(salary) Egorova N.V. is 40,000 rubles. Egorova N.V. submitted a written application in the name of her employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.

As a result, total amount tax deduction amounted to 8,800 rubles per month.

Every month from January to July the employer will pay his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:

Personal income tax = (40,000 rubles - 8,800 rubles) x 13% = 4,056 rubles.

Thus, in the hands of Egorova N.V. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income for minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the deduction amount is doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you have the right to receive a standard tax deduction when filing a personal income tax return in tax authority at the end of the year at your place of residence.

In this case you need:

1. Fill out a tax return (form 3-NDFL) at the end of the year.

2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4.* Provide the tax authority at your place of residence with a completed tax return with an application to receive standard tax deduction and copies of documents confirming your right to receive a standard tax deduction.

* If the submitted tax return calculates the amount of tax to be refunded from the budget, you need to submit an application for a tax refund to the tax authority (together with tax return, or upon completion of the cameral tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date you submit your application to the tax authority, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming your right to a standard tax deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

Every parent benefits from the standard tax deduction. But adjustments are constantly being made to the legislation: refund amounts, terms and conditions, as well as the list of preferential categories of taxpayers change.

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General information

In order to take full advantage of the deduction, you need to understand all the nuances.

What is meant by the word “deduction”, and what conditions must be met in order to obtain the right to use such a benefit? Which parent can receive it and for which of their children?

Concept

The standard tax deduction for a child (the so-called child tax deduction) is state benefit, which can be used by a parent, guardian or trustee if a number of conditions are met ().

It consists in the fact that the taxpayer can make a partial refund of the income tax paid for a child who has not reached a certain age specified by law.

Who is eligible

An individual who has children and provides for them has the right to a child deduction. Returns can be made by:

• mother, father or spouse (i.e. stepfather or stepmother);
• adoptive parent;
• the person who is the guardian;
• the person who has custody of the child;
• the adoptive parent or his/her spouse.

The standard tax deduction will be provided to the taxpayer by the tax agent who is the source of the profit payments.

The choice of agent remains with the individual, for which an application is written and accompanying documents are submitted (as amended). The deduction can only be used by a resident of the country, that is, someone who was in Russia for at least 183 days a year.

In addition, you can only take advantage of the benefit on income that is taxed at a rate of 13%. If employees have several places of work, then the deduction can be obtained only in one of their choice.

Which parent gets it?

Both the father of the child and his mother, who support him, can take advantage of the deduction.

For example, if there is a child from a dissolved marriage, and he lives with the mother and her new spouse, and the natural father pays child support, then both parties can make a deduction.

This begs the question: can the new wife of a father who pays child support make a deduction? - Yes.

The funds that are transferred by the taxpayer for the maintenance of children from the first marriage are considered joint property, which means that the new wife can also apply for a refund of tax funds from the budget ().

This opportunity is also provided to both parents who are married and work at the same enterprise. So (if there is 1st child), the amount will be not 1400, but 2800, since both mom and dad use the deduction.

If parents want to apply for a deduction for only one person (but in double the amount), then it is necessary to submit a corresponding statement from one representative stating that he refuses the benefit.

A parent can make a refusal only if he has income, which is taxed at a rate of 13%. The unemployed and other categories of persons who have no income are not given this opportunity.

How often is this possible

The payer receives the right to deduction upon the birth of a child. Decrease tax base It is also possible from the moment when the child is adopted/guardianship is established.

The deduction is provided from the moment the action for raising a family begins.

This right is canceled when the child reaches a certain age in accordance with (), or the contract on the transfer of children to the family has expired (or it has been terminated), as well as if the child dies.

Application of the child tax deduction

Payers who have children benefit from the deduction. But what amounts of refund are possible for a child under 18 years of age (minor) and a disabled child, as well as for children studying under 24 years of age, and what determines the amount?

What codes does an accountant use when calculating tax deductions? How to apply for a benefit: what certificates to prepare and where to apply?

Influencing circumstances

Employees who have children receive a standard deduction, the amount of which will depend on the following circumstances:
depending on how many children there are in the family;
from age;
on whether there is a conclusion about the child’s disability;
on who the child lives with - with both parents or one;
from the income of the employee who claims the deduction;

Amount of deduction (how to calculate)

The standard deduction for providing for the taxpayer's children is provided in the amount of:

The amount for the third child is determined as follows: even a child who has already grown up and cannot receive a deduction for him, will still be considered the first.

This means that for the 3rd child (who is actually the second minor, but the third oldest child), the deduction will be 3 thousand rubles.

Let's look at the example of calculating the deduction for a child. In accordance with paragraph 4 of Art. 218 a refund for the 1st and 2nd child is possible in the amount of 1.4 thousand rubles.

In Afanasyeva M.P. I have two children: one is 12 years old, the other is 25 years old. Earnings – 20 thousand. Income per year – 240 thousand rubles.

The deduction is no longer allowed for one child, since he has already reached the age of majority. But the benefit applies to the second one.

The amount of personal income tax on profit when the deduction is used will be:

(20 thousand – 1.4 thousand) * 13% = 2418 rubles.

If the refund had not been made, the tax amount would have been 2600. The savings will be:

(2.6 thousand – 2418) * 12 months. = 2184 rub. per year.

Deduction codes

Accountants often have difficulty determining the required code to indicate the child tax deduction.

The reference book “Deduction Codes” contains codes confirming the right to deduction. This is code 108 - 113.

Since 2012, codes 114 - 125 have also come into effect, which were introduced as an amendment to the Order. A document that specifies the procedure for use - .

The deduction, which is issued in double size, is coded differently: codes 118 - 121 are used, depending on which child they are received for.

If the father or mother refuses the deduction in favor of the other parent, then codes 122 - 125 are also applied in accordance with which child the return is issued for.

What documents are needed?

To receive a deduction, you must write the corresponding letter to the head of the organization.

Documents are collected depending on your situation. Standard list of references:

• statement;
• birth certificates or a document that confirms the adoption of children;
• for a child with disabilities, this is a certificate that confirms the disability;
• for a student - a document from the university stating that he is studying in a paid department (full-time);
• a marriage certificate or other document that confirms the official registration of the parents' union.

In situations where a single parent (including a foster parent) applies for a deduction, in addition to the basic ones, it is necessary to submit the following documents:

• a certificate stating that the child is supported by a single parent;
• if the second parent is deceased - death certificate;
• an extract from the court stating that the parent was recognized as missing;
• a document drawn up according to the parent’s statements (form No. 25, which is approved);
• a certificate confirming the absence of marriage (for example, a passport).

The guardian and trustees need to add to the main documents a copy of the certificate of the rights of the child’s guardian or trustee:

• a document from the guardianship and trusteeship authorities, or an extract from the decisions of such structures stating that guardianship/trusteeship has been established;
• guardianship/trustee agreement;
• a certificate confirming the fact of guardianship of a child who is under 18 (or 24 for a student) years of age;
• a certificate confirming the child’s acceptance into the family.

An application for a tax deduction can be submitted to the employer or.

It is necessary to take into account that when calculating the tax, it is worth ranking the children according to their age, and it does not depend on how many of them have reached adulthood.

If an employee in previous years did not submit an application for a deduction, or did not support his right with documents, then the employer will not provide a deduction for the child.

The decision cannot be affected even by a change in the conditions in the law, or the circumstances that allow an individual to take advantage of the deduction.

Concept of double deduction

Take advantage double deduction(double amount) can:

1. Single parent, including stepparent.
2. Single adoptive parent.
3. Single guardian/trustee.

When a parent marries, the right to double benefits will be lost. A double deduction is not provided in the next month after registration (paragraph 13).

Also, one parent can take advantage of a double deduction if the second one writes a refusal of the benefit (paragraph 16).

Who cannot receive double the amount of the child deduction	Document
If a single mother marries, then regardless of whether her spouse adopted the child or not, the double deduction is canceled
If the parents are divorced, this does not indicate that the child does not have a father or mother. This means that they are not included in the category of persons entitled to double deductions. Refunds will be calculated on a general basis
When one loses parental rights, the second cannot receive a double deduction, since he is not considered the only one	Letter of the Federal Tax Service of the Russian Federation for Moscow dated April 28, 2011 No. 20-14/3/042061@
If the child was born out of wedlock, this does not give the right to a double refund amount, since it is not considered that he has one parent

If one parent is imprisoned in a prison, the other will also not be able to receive double the amount.

What restrictions might there be?

Although many workers are eligible for the deduction, it is still worth knowing about the limitations. When calculating the tax amount, only income is taken into account, which is taxed at a rate of 13%.

The remaining profit, which is not subject to taxation, or is taxed at other rates, will not be taken into account when determining the amounts ().

A deduction can be issued if the child is under 18 years of age. But upon admission to educational institution the right of return remains until 24 years of age (paragraph 5). The benefit is also available when taking academic leave (paragraph 11).

Video: providing standard deductions for a child - changes and subtleties

For example, Yurchenko N.A. I have a daughter who is a student. She gave birth to a child and took a leave of absence. The standard deduction will be provided to her father until his profit exceeds 280 thousand rubles.

Carry over unused amount to next tax year it is forbidden ().

It is also not allowed to carry over deductions in one year, which means they are provided for every month, even the one when there was no profit ().

If an application for a deduction was not submitted on time, but, nevertheless, the employee has been working for tax agents, and has children, then you can issue a refund retroactively.

The deduction will be provided from the beginning of the year, regardless of when exactly the documents were submitted. The right to deduction will be lost in the following cases:

• when in tax period the child dies;
• when the child turns 18 (no refunds from January);
• when children turn 24 years old (if they are studying at a university, etc.).

Double deduction will not be provided to one parent if the second:

• is registered with the employment center;
• has no profit (does not have a job);
• a pregnant wife is on leave due to her situation, or a parent has taken leave to care for children up to one and a half years old.

Up to what amount of income

There is a profit limit. If the calculation of the cumulative total from the beginning of the year exceeds 280 thousand rubles, then an individual will not be able to take advantage of the benefit (Article 218, paragraph 1, subparagraph 4, paragraph 17).

For example, Ivanchuk S.R. earned 35 thousand rubles in 2020. monthly. The employee has 2 children who are under 18 years of age.

From 1.01 to 1.08 he can use the deduction (35 thousand rubles * 8 months = 280 thousand rubles), and from 1.09 this right will be lost because the amount exceeds the limit. Starting from the new year, the right to return part of the tax paid is again granted.

Questions that arise

What should a parent do who is raising minor children themselves? What are the conditions for providing a deduction to a single mother?

What if parents are not scheduled? – These are not all the questions that arise during the proceedings when registering a deduction. Let's look at them in more detail.

Double for single parent

A parent, guardian, trustee, if alone, automatically receives the right to use standard deduction in double size.

An important document in this case will be a certificate of guardianship, trusteeship, which indicates that he is the only one.

The Ministry of Finance believes that the very fact of having only one parent is a powerful argument for returning children's funds from the budget. All other factors (registration of marriage, deprivation or retention of parental rights) will not be taken into account.

If parents are divorced or in a civil marriage

This situation does not have a clear solution. There are gaps in the legislation on this issue. A parent who is not married will be considered single. This means that he can take advantage of double deduction when calculating tax.

Then you need to have documents confirming that the second parent was not provided with benefits (a certificate from the court determining the child’s place of residence, that the child lives with the parent, etc.).

In this case, the second parent (in a civil marriage) will not be provided with a deduction at all (). During checks tax office will be guided specifically by this document.

Deduction for a disabled child