Tax deduction for a disabled child is provided according to standard state compensation. Parents who are involved in ensuring an adequate standard of living for their own offspring can resort to receiving it. It is obtained through the employer.
As we have already said, money is given to parents who provide for their children. At the same time, parents can be understood not only as their biological representatives, but also:
- the child’s adoptive parents, that is, adoptive parents who took the child from an orphanage or baby home and completed all the paperwork required by law;
- spouses of biological parents who do not have any direct relationship with the child, that is, who do not have blood ties with him;
- spouses of adoptive parents who did not formalize adoption or guardianship of the child;
- people who have assumed responsibility in the form of child custody;
- citizens who are guardians of children and have appropriate documentary evidence.
How often are funds provided?
The frequency of submitting the required type of standard deduction for verification corresponds to once per calendar month. The issuance of money continues until the recipient's income reaches the limit of 350 thousand Russian rubles. The amount due is calculated from the beginning of the year and is carried out incrementally.
Amount of deduction
Despite the fact that the main topic of our article is the provision of funds for a disabled child by deducting the amount of the standard deduction from the base subject to personal income tax, it is necessary to mention the amounts due to parents of healthy children.
For them, the conditions also remain the same: the funds are received by parents who take part in providing for the child. It doesn't matter whether they are:
- married;
- or divorced.
The fact is that if a parent who has left the family pays child support to another, this is also understood as providing decent living conditions. Therefore, he is also legally entitled to the standard child deduction.
The amount of payments for parents of healthy children is affected by the birth of each specific offspring:
- the baby born first receives a deduction in the amount of 1 thousand 400 Russian rubles;
- the second child in line brings the parents an amount of compensation similar to that mentioned above;
- the third child and the brothers or sisters born after him each bring parents 3 thousand Russian rubles.
These payments continue until the child reaches the age of majority, or until he is 24 years old, provided that he enters the full-time department of a higher education institution. educational institution, and will successfully continue his studies there.
In the material presented, we discuss how to go through this bureaucratic procedure and use the right to receive a cash deduction for children.
As for children with disabilities, after the end of 2015, a decree came into force on calculating the amount of deduction due to parents according to their relationship to the child.
Thus, 12 thousand rubles of standard state compensation are awarded to parents of disabled children, if they are:
- his biological relatives, that is, they gave birth to an offspring;
- spouses of biological parents;
- adoptive parents who have gone through the procedure of adopting an offspring.
Funds are provided until the children reach adulthood, provided that the parents actually take part in providing for their own child. Funds of a similar amount are provided for disabled people studying in higher educational institutions under the age of twenty-four, but provided that they are representatives of the following disability groups:
- first;
- second.
If a parent has accepted guardianship or trusteeship of a child, he and his spouse providing for the child have the right to receive 6 thousand Russian rubles. The conditions for the provision of funds remain the same: it lasts until the offspring reaches the age of majority and can be extended for disabled people successfully studying at the university until the age of 24.
The deduction can be processed within tax period directly at the place of employment of the employee receiving the deduction. In this situation in accounting department The employing company is provided with papers confirming the right to receive funds.
Table 1. Documents confirming the right to receive funds
The deduction can also be made at the end of the one-year period. The procedure is carried out at the branch of the Federal Tax Service to which a specific taxpayer belongs according to the place of official registration.
Receiving funds is not difficult. To do this, you just need to draw up a corresponding application addressed to the head of the inspection, supplement it with a package necessary documents, which confirms the requirements specified in the application.
In addition, it is necessary to fill out according to the rules and submit the declaration form in form 3-NDFL. We'll tell you how to do this in.
Video - Standard deductions for disabled children
Summing up the standard deduction amounts
Many parents are interested in a very significant point related to determining the amount entitled to a disabled child. sum of money, if he is not the only child in the family.
The question is: is it possible to sum up two amounts of the standard deduction entitled to a child with a disability, one of which is intended for him due to the corresponding health condition (disability), and the other due to a certain order of birth.
Previously, government departments could not give a clear answer to the question that interests many parents, however, some time ago, representatives of the Supreme Court of our country determined the following fact. The amount of funds provided must be determined taking into account the above-mentioned circumstances in the life of a disabled child, and these circumstances cannot be mutually exclusive or represent any alternative for making decisions on the provision of funds.
It turns out this:
- if the child is born first or second, the amount of compensation determined by the state will be 13 thousand 400 Russian rubles, since the main amount due to the disabled person and the amount for the required priority are added up;
- if a child appears third, fourth, or in any subsequent order in the family, 3 thousand Russian rubles are added to the initial amount of his compensation.
The desired change occurred only in the current year 2017. Previously, the Russian Ministry of Finance made it clear that adding up amounts, thereby increasing the amount of the standard tax deduction for disabled children, is illegal. Previously, organizations did not carry out such an increase, but today the position has changed, and parents can count on at least some compensation for the costs associated with providing for their children.
We would like to draw your attention to important nuance. Contrary to the prevailing opinion among illiterate taxpayers, cash are not given to them. Taxable deductions are reduced by the required amounts. financial bases, that is, the salaries of parent employees.
Let's give an example. Alisa Vasilyevna is the mother of a disabled child, the only offspring in the family. She draws up an application at her workplace to provide her with compensation funds for the deduction. Initial wage Alisa Vasilievna is 20 thousand Russian rubles. She receives 17 thousand 400 rubles in her hands, since under personal income tax she loses 13% of each salary. Now, due to the issuance of a standard tax deduction, Alisa Vasilievna will be deducted 12 thousand rubles from the taxable base (20 thousand). The calculation of the amount due to her for issuance will be made as follows ((20,000-12,000) * 13%): 100% = 1 thousand 400 rubles.
The difference between the personal income tax and the salary of our heroine will be 1,400 rubles, which means that she will receive 18 thousand 600 rubles instead of 17 thousand 400 rubles (20 000 * 13% = 17 400). It turns out that the increase in reality is quite small, but nevertheless pleasant.
Let's sum it up
Families are trying to save on payments income tax, especially those raising children with disabilities. Such offspring need to acquire not only standard set in the form of clothing, food, school supplies, but also provide expensive treatment and buy various medications. It is unlikely that the state will be able to ease the financial burden of citizens by lowering prices for the services and products they seek, so tax deductions are provided to reduce tax collections, increasing the funds earned by parents.
From January 1, tax deductions for parents of disabled children have been significantly increased. Instead of 3,000 rubles per month, they will be 12,000 for parents and adoptive parents and 6,000 for guardians. If only one of the parents works, then the other parent will receive a double deduction, as before.
Understand new scheme Kaliningrad lawyer Alexey Elaev helped Klops.Ru with accruals.
1. What is a tax deduction?
A tax deduction is an amount that is subtracted from taxable income. For example, if your salary is 20 thousand rubles, then the employer must deduct 13% from it and transfer it to the budget, that is, 2,600 rubles. If you have the right to tax deductions, then the taxable amount will be reduced by the amount of the deduction.
The amounts of standard tax deductions are established in Article 218 Tax Code. The rest are in articles 219-221.
In 2016, the size of the standard tax deduction for children remained the same - 1,400 rubles for the first and second children and 3,000 rubles for the third and subsequent children. Children under the age of 18 are taken into account, and full-time undergraduate and graduate students up to 24 years of age. But he changed maximum income, until which is achieved on an accrual basis during the year, standard deductions. If in previous years it was 280 thousand rubles, then from January 1 it will be 350 thousand rubles.
But at the same time, the size of tax deductions for parents (adoptive parents) and guardians of disabled children has changed significantly. If in previous periods the deduction was 3,000 rubles for each disabled child, then from the new year it will be:
For a parent, spouse of a parent, adoptive parent who is supporting the child - 12,000 rubles
For each disabled child under 18 years of age or a full-time student, graduate student, resident, intern, student under the age of 24 years, if he is a disabled person of group I or II;
For a guardian, trustee, adoptive parent, spouse of an adoptive parent who is supporting the child - 6,000 rubles under the same conditions.
The only parent, and also if the other parent refuses to provide him with a tax deduction, it is provided in double amount.
3. Are deductions summed up for a child and for a disabled child?
Until 2015, the tax authorities answered this question in the negative - you could use either the child deduction or the disabled child deduction, depending on which one is greater. But on October 21, 2015, the Presidium of the Supreme Court of Russia put an end to the dispute over the application of Chapter 23 of the Tax Code: deductions must be summed up.
For example, if the disabled child is the first, then the amount of the deduction will be 12,000 + 1,400 = 13,400 rubles, and if the second parent has written an application to refuse to receive the deduction, it can amount to up to 26,800 rubles (if, of course, the parent has such a salary).
4. What is the procedure for providing a tax deduction?
You must provide the employer with an application accompanied by supporting documents. The deductions will be valid until the month in which the salary reaches, cumulatively from the beginning of the year, 350 thousand rubles.
5. What to do if the employer did not provide deductions and calculated tax on the full salary?
Based on the results of the year in which the deduction was not provided (or was provided in a smaller amount), you must submit a tax return in form 3-NDFL to the Federal Tax Service inspectorate at your place of residence with supporting documents attached. If tax authority will accept positive decision, the amount of overpaid tax will be returned to the savings book upon application.
The article contains comprehensive information about what the tax deduction for children is in 2020: application form, what amount of deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who has the right to this type standard tax deductions how to use tax benefits for children.
Child tax deduction: what is it and who is eligible for the deduction in 2020
The procedure and amounts for providing a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. Detailed information You can read about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% income tax (NDFL) is not withheld.
Important! If the spouses have a child from previous marriages, then the common child will be considered the third.
The standard child tax credit in 2020 is issued for each child:
- under the age of 18;
- for each full-time student, graduate student, resident, student, cadet under the age of 24 (refund amount - no more than 12,000 rubles).
The right to a refund is lost in the following cases:
- coming of age (or graduating from an educational institution after the age of 24);
- official marriage of the child;
- his death.
Amounts and codes of deductions for children in 2020
The deduction for children is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
- For the first child (code 114) it is 1,400 rubles;
- For the second child (code 115) – 1,400 rubles;
- For the third child (code 116) and subsequent ones - 3,000 rubles;
- For a disabled child in 2020 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note that the indicated amounts in rubles are not the amount that you can return, but the amount on which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under 18 years of age, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.
The second parent (guardian) has the right to receive a deduction in the same amount at the same time if he has taxable income.
Let's look at an example:
In January 2020, Ivanova’s salary was 35 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From Ivanova’s January salary, 13% of personal income tax will be withheld, 4,186 rubles. It is calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova had no children, then 13% would be withheld from her full salary: 35,000 * 13% = 4,550 rubles.
Thus, we managed to save 364 rubles.
Required documents to receive a child tax credit
Typically, the employer independently submits the necessary data to tax service to apply for a deduction for an employee’s children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2020, you must provide the employer with the following documents:
Important! If the applicant officially works in several places, then the benefit is provided only with one employer.
FAQ on applying for the standard child tax credit in 2020:
The employer has the right to provide a deduction for a child from the beginning of the year, regardless of the month in which the application for it was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also to those in guardianship or care, adopted children, stepdaughters and stepsons.
Important! When calculating average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before applying the tax deduction).
If parents are divorced or in a civil marriage
If there is no marriage between the child’s parents, then the second parent can receive a deduction by providing a document confirming that the child is supported by the taxpayer. For example it could be:
- certificate of registration of the child at the place of residence of this parent;
- notarial agreement of parents on the payment of alimony;
- a copy of the court decision, which contains an explanation of who the child lives with.
Double child deduction for single parent
The legislation does not define the concept of “single parent,” however, as the Ministry of Finance notes, a parent is not the only one if a marriage is not registered between the child’s parents. The absence of a second parent in a child can be confirmed by one of the following documents:
- birth certificate indicating one parent;
- a certificate from the registry office stating that the second parent is included in the birth certificate according to the mother (form 25);
- death certificate of the second parent;
- court decision declaring the second parent missing.
Nuances of calculation and design
The tax deduction for a disabled child in 2020 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child’s deduction, depending on how a child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.
Important! If a child has a disability group of 1 or 2, then parents can receive benefits until their son or daughter turns 24 years old (for group 3 - up to 18 years old).
The deduction is made directly from the employer. But if the employer fails to provide the deduction or provides it in a smaller amount than required, the taxpayer has the right to independently contact the tax authority to formalize (recalculate) payments.
It is important to remember the following nuances.
- For the calculation, the last 12 months are taken, but if the employee was employed not at the beginning of the year, then his taxable income is taken into account personal income tax from your previous place of work.
- If tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
- When internally combined it is considered total income for all positions, for external positions - only income from the main place of work.
- If your income has exceeded the permissible limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
The government has several innovations in the future, but whether they will be implemented is still unknown:
- tenfold increase maximum size tax deduction 10 times for large families;
- with a salary of less than 30 thousand rubles. – complete exemption from personal income tax
The amount of the tax deduction for children in 2020 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.
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.
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);
Help from educational institution 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 with the 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.
Standard tax deductions that reduce tax base according to personal income tax, provided for in Art. 218 Tax Code of the Russian Federation. Among these deductions is the tax deduction for a disabled child. We will tell you about the amount and procedure for providing deductions for disabled children in 2020 in our consultation.
Disabled child: personal income tax deductions in 2020
The standard deduction for a disabled child is presented in 2020 in the following amount (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
According to the table, you can answer the question: the deduction for a disabled child is given up to what age? Up to 18 years of age, the deduction is given to any disabled child, and up to 24 years of age - only to disabled children of group I or II who are full-time students, graduate students, residents, interns or undergraduates.
At the same time, in general procedure For a disabled child, the 2020 standard deduction is available until the end of the year in which the child turns 18 or 24 years old, respectively. Unless, of course, the taxable income of the parent (guardian, trustee, etc.) does not exceed 350,000 rubles. After all, from the month in which the income for the period from the beginning calendar year exceeds 350,000 rubles, a deduction for a disabled child will no longer be provided.
For example, if a full-time student who is a group II disabled person turns 24 years old in February 2020, the deduction, on the one hand, can be provided until the end of 2020. However, on the other hand, if the taxable personal income tax income of a parent who is provided with a deduction for a disabled child exceeds 350,000 rubles in May 2020, then from May 2020 the deduction is no longer due.
Are deductions cumulative for a disabled child?
The personal income tax deduction for a disabled child is summed up with the standard deduction for children, which depends on the type of child (clause 14 of the Review, approved by the Presidium Supreme Court RF 10/21/2015). For example, since the deduction for the first child is 1,400 rubles, then for a disabled child under 18 years of age who is the first child, the deduction for the parent will be 13,400 rubles (1,400 rubles + 12,000 rubles).
Double deduction for a disabled child
The standard tax deduction for a disabled child in 2020 is provided in double amount:
- or to the only parent (adoptive parent), adoptive parent, guardian, trustee (the provision of the deduction ceases from the month following the month of marriage of the only parent, guardian, trustee);
- or one of the parents (adoptive parents) of their choice based on an application for the refusal of the other parent to receive a tax deduction.
In the event of a refusal by one parent in favor of the other, it is necessary that the parent who refused the deduction himself has the right to it. That is, such a parent must have income taxed at a rate of 13%, and the amount of income has not exceeded 350,000 rubles since the beginning of the year. In addition, an additional deduction will be provided to the other parent in the amount to which the parent who refused the deduction was entitled to it. For example, the father of an only disabled child refuses a deduction in favor of his ex-wife, for whom this child is the third (the two previous children are from another marriage). Consequently, the father can transfer his deduction in the amount of 13,400 rubles (1,400 rubles + 12,000 rubles), and not 15,000 rubles (3,000 rubles + 12,000 rubles) (Letter of the Ministry of Finance dated March 20, 2012 No. 03-04-08/ 8-52).
Documents for deduction
To receive a deduction for a disabled child, you must submit an application and documents to the employer confirming your right to the deduction.
Such documents, in particular, include:
- application for a deduction for a disabled child;
- a copy of the birth certificate of a disabled child;
- copies of birth certificates of previous children (if the disabled child is the third or subsequent child);
- certificate of disability (Appendix No. 1 to Order of the Ministry of Health and Social Development dated November 24, 2010 No. 1031n).
Please note that it is not required to receive a new deduction application from the employee annually (Letter of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05/8-131). The employee must inform the employer if the conditions for providing deductions change.
But the certificate of disability must be updated as the old certificate expires.
Other documents are submitted depending on specific circumstances. For example, if a child is over 18 years old, then to receive a deduction you will need a certificate from an educational institution. If the person claiming the deduction is a guardian or trustee for the child, an act from the guardianship and trusteeship authority appointing a guardian (trustee) will be required.
If, say, an employee wants to receive a double deduction due to the refusal of the spouse to receive such a deduction, the second parent’s application for refusal of the deduction and his income certificate will be needed, which will need to be submitted monthly (Letter of the Ministry of Finance dated June 22, 2016 No. 03-04-05/36143 ).
And if the employee did not get a job from the beginning of the year, then you will also need a certificate of income for the current year from the previous employer (clause 3 of Article 218 of the Tax Code of the Russian Federation).
We also remind you that the standard deduction for a child must be provided from the beginning of the year (if the child was born before January 1 of the current year) or from the month of birth of the child (if the child was born in this year), even if the application and documents for the deduction were submitted later in the current year (Letter of the Ministry of Finance dated April 18, 2012 No. 03-04-06/8-118).
Application for deduction for a disabled child: sample
Here is an example of an application for a tax deduction for a disabled child:
| to CEO Statement I, Elena Leonidovna Chagina, on the basis of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for each month of the tax period for my child, Anna Pavlovna Chagina, born December 16, 2015, who is a disabled person of group III. Applications: 02.26.2020 __________________ / Chagina E.L./ |
You can download the application form in Word format.
Deduction codes for a disabled child in 2020
Specified in the certificate 2-NDFL/income certificate deduction codes for disabled children depend on who is receiving the deduction, as well as whether it is given in a single or double amount.
For example, deduction 129 for a disabled child corresponds to a single deduction that is provided to the parent, spouse of the parent, or adoptive parent who is supporting the disabled child. And, say, code 148 corresponds to a double deduction, which is provided to one of the parents of their choice on the basis of an application for the refusal of the other parent to receive a tax deduction. We talked in more detail about deduction codes for children in a separate article.