When calculating personal income tax worker may be subject to standard tax deductions. In this article, our experts explain: who is supposed to provide tax deductions standard view of the children, in what order it should be done.

21.03.2016

For whom are the standard personal income tax deductions for children intended in 2016?

The standard type of deductions for children for personal income tax this year is intended for workers who provide for their babies - Tax Code, article No. 218, paragraph 1, subparagraph 4:

1. For parents.
2. For the spouses of these parents.
3. For adoptive parents.
4. For guardians / trustees.

Standard type of deductions for children and their sizes

Tax deductions for children of a standard type are provided to workers on a monthly basis in the amounts established at the legislative level:

• the first child - 1 thousand 400 rubles;
• second child - 1,400 rubles;
• third child and subsequent - 3 thousand rubles.

If the worker is a parent / adoptive parent of a disabled child, then the amount of this deduction will be 12 thousand rubles - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 11. Workers-guardians, as well as trustees, and foster parents who support a child - disabled, the deduction will be 6 thousand rubles.

What is the procedure for the standard deductions for children?

To provide standard deductions for children to workers who support babies, in 2016 there are general rules:

1. Until the children are eighteen years old.

2. For children who are full-time students (that is, studying in graduate school, residency, etc.), the age period for payments has been extended to 24 years - Tax Code, article No. 218, paragraph 1, subparagraph 4.

3. This right is lost by the worker in the following cases:

• with income during the year over 350 thousand rubles (from the moment of excess);
• with the established fact of the death of the child in the current year (termination occurs from the beginning of the next year);
• when the child reaches the age of eighteen (the termination occurs from the beginning of the next year);
• upon completion of the child’s education or reaching the age of 24 years (consider the last paragraph of the rules using an example: a worker has two children, the first of whom is recognized as disabled; standard deductions will be the following amounts: for the first - 12 thousand rubles, for the second - 1 thousand 400 rubles) .

4. The worker must also be a tax resident of our state (meaning to live in its territory for more than 183 days a year).

5. The income of this worker should be subject to personal income tax on interest rate in the amount of 13%.

6. If the worker has several places of labor activity standard deduction provided for only one of them.

A standard deduction can be granted to a worker for children for personal income tax only if he submits an appropriate application and a package of papers confirming the right to this deduction. In this case, the employer does not have the right to refuse to provide this deduction to such a worker.

Examples of specific situations

1. For three children.

The worker of the company has three children to support: the first is over 24 years old, the second and third have not yet reached the age of majority. Consider the amount in which this worker should be provided with a standard type of personal income tax deduction in 2016. For the first child, the worker has already lost the right to a deduction due to his age - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 12. But there are also two more children for whom deductions are due - Tax Code, Article No. 218, paragraph 4 , paragraphs 9-10. According to the named document: the amount of deductions required will be 1,400 rubles and 3,000 rubles (for the third child, the amount will be higher, since the order of children is still taken into account - letters No. 03-04-05 / 8-1124 (dated 12/29/2011) and No. 03-04-06 / 8-361 (dated 08.12.2011) of the Ministry of Finance of our state). To confirm the status of a large family, the worker submits to the tax office copies of the birth certificates of all children, without exception and regardless of age, only in this case he will be given standard personal income tax deductions. These documents are needed to determine the following facts:

• order of children;
• their age; the amount of each tax deduction separately for each child with
• taking into account individual information.

A specific example: the manager Petrova G.N. has three children and conducts her labor activity at Rassvet LLC. The salary of Galina Nikolaevna is 35 thousand rubles. Her eldest son is already 18 years old, he does not study, which means that the employee will not receive a standard deduction for him. The second child is 14 years old and the third is 12 years old. Therefore, the amount of deductions for them will be - 1,400 rubles and 3,000 rubles, respectively, according to the order of birth. In 2016, they are provided until November (inclusive). And already in December, Petrova will not be able to exercise the right to receive standard deductions, because from this month her income will be above 350 thousand rubles from the beginning of the year (according to the cumulative total). The calculations will be like this:

• tax base for personal income tax: 30000x12 - (1400+3000)x11= 311 thousand 600 rubles,
• the amount of personal income tax for 2016: 311600x13% = 40 thousand 508 rubles.

2. Loss of opportunity in 2016 to receive a standard deduction.

Can a worker lose their entitlement to the standard deduction for a child who is a student or student? Yes. If this child turns 24, then from this month such a right will be lost. This will also happen when he finishes his studies - from the moment of graduation or from the next year (the deduction will be provided before the end of the current year, if he is a student, graduate student or resident, etc.) - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 19 or clarifications in letter No. 03-04-05 / 7-617 of the Ministry of Finance dated 12.10.2010.

3. Granting in 2016 a double standard deduction for children.

The standard deduction for children can be doubled in 2016 for the following workers:

• single parent (native or adoptive);
• single adoptive parent;
• single guardian (single guardian).

With the official registration of marriage, such a worker loses the opportunity to exercise the right to a double deduction. This will happen in the next month after the registration of the marriage - Tax Code, Article No. 218, paragraph 1, subparagraph 4, paragraph 13.

But if the parents did not enter into an official marriage, can they be given a double standard deduction for children? It depends on the data of the birth certificate of these children, namely, which of the parents is registered in the named document. With a literal interpretation of Article No. 218 tax code, a standard deduction can be received by each of the parents who are registered in the child's birth certificate. That is, in the absence of an officially registered marriage, each of the parents can receive a standard type of personal income tax deduction - letter No. 03-04-06 / 5-93 of the Ministry of Finance dated 04/15/2011. If only one parent who does not have marriage registration is indicated in the child’s certificate, he is entitled to double the size of the standard personal income tax deduction, as a single parent - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 13.

Also, if one of the parents refuses to receive a standard deduction for a child at their place of work, the second is entitled to a double standard deduction, but the refusal must be formalized in writing - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 16.

4. Accounting for the income of a part-time worker in the event that he is provided with a standard deduction for children.

The company usually withholds personal income tax from the payments that the worker receives at the main place of employment and internal part-time - Tax Code, Article No. 226, paragraph 2. To make a deduction, you need to take into account the income of residents of our state at an interest rate of 13% - Tax Code, article No. 218, paragraph 1, subparagraph 4, paragraph 17. For a part-time worker, income from the main workplace and from the combined one should be taken into account. Income received from combining work activities is taken into account and paid by a part-time firm that performs the functions of a tax agent, it also calculates personal income tax - Tax Code, article No. those incomes that come from external part-time jobs. But the deduction can be received at the discretion of the worker himself - either from the main place of work, or from a combined job - Tax Code, article No. 218, paragraph 3.

5. Standard deduction for children in case of no income.

For each month included in reporting period, the worker should be given a standard deduction for the children he supports - Tax Code, Article No. 218, paragraph 1. That is, it can be for those months when there were no incomes. Deductions for such months are cumulative and will be made in case of income.

When deducting a standard view in an incomplete amount, the worker has the right to receive its balance at the end of the reporting period. But after the presentation of the 3-NDFL declaration at the local tax service - letter No. 03-04-06 / 53186 of the Ministry of Finance.

In the absence of income received by the workers themselves during the reporting period, which should be subject to 13% personal income tax, deductions for children are not allowed. Consider an example: an employee is not entitled to a standard deduction for children, since she is a full-time employee, but was on parental leave until she was three years old. She has no additional income. This situation is explained by the letter No. 03-04-05 / 8-10 of the Ministry of Finance dated 13.01.2012.

6. Providing this deduction for the employee himself.

It turns out that Russian law can provide standard deductions not only for the child, but also for the worker himself, if he has one of the following statuses:

• Chernobyl;
• WWII invalid;
• a disabled soldier due to injury, concussion, mutilation as a result of the defense of our state (including the USSR);
• other persons listed in the Tax Code - article No. 218, paragraph 1, subparagraph 1.

The amount of the considered deduction in 2016 will be from 500 rubles to 3 thousand rubles.

Also, the right to deduct a standard type in the amount of 500 rubles is granted to a worker who falls under the following criteria: Heroes of the USSR and the Russian Federation, disabled children, disabled people of groups 1 and 2, spouses / parents of a deceased serviceman (under the protection of the Russian Federation and the USSR), other persons included in the list provided in the Tax Code - article No. 218, paragraph 1, subparagraph 2.

But in the case when a worker falls into several categories at once, for which a standard deduction is provided, he can receive the maximum amount of one of them, because they cannot be added together and applied simultaneously.

Russian tax portal, Consultant on taxes and fees

Reply to Tatyana Yes, last year is closed. In your case, there is a simple way out, you need to make copies of your documents (which confirm the right to a child deduction) and request a 2-personal income tax certificate at work. Further, on the basis of these documents, you fill out the 3-NDFL declaration for 2016 and you tax authority returns excess withheld income tax.

Since 2016, a number of amendments to the Tax Code have come into force. In particular, the changes affected the procedure for granting standard and social tax deductions. In addition, the list of grounds for granting a property tax deduction has been expanded. You will learn about these changes in this article.

Standard deductions for children.

The procedure for granting tax deductions for children is established in paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. Child allowance for each month tax period applies to the following persons in whose care the child is:

• on the parent
• to the spouse of the parent;
• to the adoptive parent;
• to the guardian;
• to the trustee;
• to the adoptive parent;
• to the spouse of the adoptive parent.

On January 1, 2016, Federal Law No. 317-FZ of November 23, 2015 “On Amendments to Article 218 of Part Two of the Tax Code” entered into force. Russian Federation”(hereinafter - Federal Law No.   317-FZ), by which the named subparagraph is set out in a new edition. For some categories of taxpayers, the size of the standard deduction has increased, in addition, the amount of income has been increased, upon reaching which (on an accrual basis from the beginning of the year) standard tax deductions are not provided.

In the table below, for comparison, information is provided on the size of the standard deduction per child before amendments and taking into account the provisions federal law No. 317-FZ.

Subparagraph 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation in the version in force until 01/01/2016

Subparagraph 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation as amended, effective from 01/01/2016

The tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose support the child is, in the following amounts: – 3 000 rub. - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, 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 parent, spouse of the parent, adoptive parent, on whose support the child is, in the following amounts: – 1 400 rub. - for the first child; – 1 400 rub. - for the second child; – 3 000 rub. - for the third and each subsequent child; – 12 000 rub. - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, 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, guardian, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts: – 1 400 rub. - for the first child; – 1 400 rub. - for the second child; – 3 000 rub. - for the third and each subsequent child; – 6 000 rub. - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II

The tax deduction is valid until the month in which the taxpayer's income (excluding income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents RF), calculated on an accrual basis from the beginning of the tax period (in respect of which tax rate, established by paragraph 1 of Art. 224 of the Tax Code of the Russian Federation) by the tax agent providing this deduction exceeded:

• 280 000 rub. – according to the edition in force until 01/01/2016;
• 350 000 rub. – according to the edition effective from 01/01/2016.

Social deductions for personal income tax 2016.

According to the rules of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation when determining the size tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, the taxpayer is entitled to receive the following social tax deductions for personal income tax in 2016:

• in the amount of income transferred by the taxpayer in the form of donations (clause 1);
• in the amount paid by the taxpayer in the tax period for their education in educational institutions, as well as in the amount paid by the taxpayer-parent for the education of their children under the age of 24, the taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 years full-time in educational institutions (clause 2);
• in the amount paid by the taxpayer in the tax period for medical services provided medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18, as well as in the amount of the cost of medicines for medical use prescribed to him by the attending physician and acquired by the taxpayer at his own expense (clause 3);
• in the amount of pension contributions paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision concluded (concluded) by the taxpayer with the non-state pension fund (clause 4);
• in the amount of additional insurance contributions paid by the taxpayer in the tax period to the funded part of the labor pension in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions to the funded pension and state support for the formation of pension savings” (clause 5).

For your information

The total amount of social tax deductions for personal income tax in 2016, provided for in paragraphs. 2 - 5 p. 1 art. 219 of the Tax Code of the Russian Federation (with the exception of expenses for the education of children (wards) and expenses for expensive treatment), should not exceed 120,000 rubles. in the tax period. At the same time, the taxpayer independently chooses the types of expenses that he will declare for a tax deduction (Letter of the Ministry of Finance of the Russian Federation dated May 31, 2011 No. 03‑04‑05 / 7-388).

What social deductions can a taxpayer apply to an employer for?

We note right away that a deduction for charity, provided in the amount of actually incurred expenses (but not more than 25% of the amount of income received in the tax period and subject to taxation), can only be received upon filing a declaration with the tax office at the end of the tax period. Until January 1, 2016, employees had the right to apply to a tax agent for a year to receive social deductions, specified in paragraphs. 4, 5 p. 1 art. 219 of the Tax Code of the Russian Federation (on the costs of paying additional insurance premiums for the funded part of labor pensions, as well as on non-state pension provision and voluntary pension insurance). Such an opportunity appeared for taxpayers after the entry into force of Federal Law No. 279-FZ of December 29, 2012 “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation”.

The prerequisites for applying to the employer for deductions are as follows:

• documentary evidence of the taxpayer's expenses in accordance with paragraphs. 4, 5 p. 1 art. 219 of the Tax Code of the Russian Federation;
• withholding contributions under contracts of non-state pension provision, voluntary pension insurance, voluntary insurance of life (if such contracts are concluded for a period of at least five years) and (or) additional insurance contributions to the funded pension from payments in favor of the taxpayer and their transfer by the employer to the relevant funds and (or) insurance organizations.

In order to receive a social tax deduction from the employer for contributions to non-state pension provision and additional contributions to funded pension, you must:

• write an application to the employer for the provision social deduction;
• if necessary, provide copies of documents that the employer does not have.

The employer must have the main documents confirming the expenses, because they withheld contributions from the employee's income. However, documents may be required confirming the degree of relationship of the employee with the person for whom the taxpayer paid pension contributions (marriage certificate, birth certificate (documents of adoption), birth certificate of the child (documents establishing guardianship (guardianship) or adoption)), reference regarding the child's disability. Also, if the employer does not have a copy of the agreement with the NPF, such a copy must be attached. In addition, if the agreement does not contain information about the license of the NPF, you must submit a copy of the license, certified by the signature of the head and the seal of the NPF.

Starting January 1, 2016, taxpayers can apply to their employer for deductions for medical treatment and education. Corresponding amendments were made by Federal Law No. 85-FZ : according to art. 1 of this law in a new edition, paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.

So, social tax deductions for personal income tax 2016, provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation are provided when the taxpayer submits a declaration to the tax authority at the end of the tax period, unless otherwise provided by this clause.

According to the new edition of par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, social tax deductions for treatment and training can be provided to the taxpayer before the end of the tax period when he applies with a written application to the employer - tax agent.

At the same time, it is established required condition A: The taxpayer must prove their eligibility for social tax deductions. To do this, he submits to the tax agent an appropriate confirmation issued by the tax authority in the form approved by federal agency executive power, authorized to control and supervise in the field of taxes and fees.

The taxpayer's right to receive the said social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions provided for in paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

Form of notification of confirmation of the taxpayer's right to social tax deductions for personal income tax 2016, established by paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation, approved by the Order of the Federal Tax Service of the Russian Federation of October 27, 2015 No. ММВ-7-11 / [email protected]

For your information

Social tax deductions for treatment and education are provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent for their receipt in the manner prescribed by par. 2 p. 2 art. 219 of the Tax Code of the Russian Federation.

If, after the taxpayer applied in the prescribed manner to the tax agent for receiving such social deductions, the tax agent withheld the tax without taking into account these deductions, the amount of the tax withheld in excess after receiving the written application of the taxpayer is subject to return to the taxpayer in the manner established by Art. 231 of the Tax Code of the Russian Federation.

If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of deductions for treatment and education, the taxpayer has the right to receive social tax deductions in the manner provided for in par. 1 p. 2 art. 219 of the Tax Code of the Russian Federation, that is, in tax office after the submission of the declaration.

Property tax deduction.

On January 1, 2016, the amendments introduced by Federal Law No.  146-FZ came into force in pp. 1 p. 1 and pp. 2 p. 2 art. 220 of the Tax Code of the Russian Federation. These amendments expanded the list of grounds for granting a property tax deduction. Prior to this date, this deduction was provided only in the event of the sale of property, as well as a share (shares) in it, a share (its part) in the authorized capital of an organization, upon assignment of rights of claim under an agreement on participation in shared construction (under an investment agreement on shared construction or another agreement associated with shared construction).

According to the new wording of para. 1 p. 1 art. 220 of the Tax Code of the Russian Federation, the named property tax deduction, except for the above cases, is provided:

• upon withdrawal from the membership of the company;
• when transferring funds (property) to a participant in a liquidated company;
• with a decrease in the nominal value of a share in the authorized capital of the company.

According to the amendments made to paras. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, when selling a share (part of it) in the authorized capital of the company, withdrawing from the membership of the company, transferring funds (property) to a company member in the event of liquidation of the company, with a decrease in the nominal value of the share in the authorized capital of the company, assignment of rights of claim under a participation agreement in shared construction (contract for investment of shared construction or other agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of actually incurred and documented expenses associated with the acquisition of this property (property rights).

The taxpayer's expenses related to the acquisition of a share in the charter capital of a company may include:

• expenses in total Money and (or) the value of other property, which are contributed as a contribution to authorized capital when establishing a company or increasing its authorized capital;
• expenses for the acquisition or increase of a share in the authorized capital of the company.

For your information

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding 250,000 rubles in total. for the tax period.

When selling a part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer's expenses for the acquisition of the said part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such a taxpayer in the authorized capital of the company.

When income is received in the form of payments to a member of the company in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer's expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.

If the authorized capital of the company was increased due to the revaluation of assets, in case of its decrease, the taxpayer's expenses for the acquisition of a share in the authorized capital are taken into account in the amount of payment to the company's participant, which exceeds the amount of the increase in the nominal value of his share as a result of the revaluation of assets.

In conclusion, we list the main changes that came into force on January 1, 2016. Subject to the amendments made to paras. 4 p. 1 art. 218 of the Tax Code of the Russian Federation:

• if a child under the age of 18 is a disabled child or a full-time student, graduate student, intern, intern, student under the age of 24 is a group I or II disabled person, the tax deduction for each month of the tax period applies:

• on the parent, spouse (wife) of the parent, adoptive parent, on whose provision the child is (in the amount of 12,000 rubles);
• for the guardian, trustee, foster parent, spouse (wife) of the foster parent, on whose provision the child is (in the amount of 6,000 rubles);
• the tax deduction for children is valid until the month in which the taxpayer's income exceeded 350,000 rubles.

According to the changes made to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a taxpayer can exercise his right to social tax deductions for education and treatment in two ways:

• when submitting a declaration to the tax authority at the end of the tax period;
• when the taxpayer applies with a written application to the employer before the end of the tax period.

At the same time, the employer - tax agent provides deductions for treatment and training only if the taxpayer has the right to do so.

Subject to the amendments made to paras. 1 p. 1, p. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, a property tax deduction is provided upon withdrawal from the membership of the company's participants, transfer of funds (property) to a participant in a liquidated company, reduction in the nominal value of a share in the company's authorized capital.

S. E. Nesterov, expert of the journal "Payment: accounting and taxation"

Remuneration of labor: accounting and taxation, No. 1, 2016.

Federal Law No. 85-FZ of 06.04.2015 “On Amending Article 219, Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amending Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations).

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

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

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

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

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

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

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

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

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

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

What documents are needed to receive a deduction?

You can get a deduction:

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

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

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

Limit value for granting a deduction for children in 2016

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

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

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

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

The Tax Code provides for a system of tax deductions that allow the taxpayer to reduce their personal income tax obligations in connection with the maintenance, education, treatment, insurance of a child, and the acquisition of a house (apartment) in his ownership.

The most common is the standard tax deduction, which is given to a taxpayer involved in providing for children. The conditions and procedure for obtaining such a deduction are discussed in an interview with Sergei Razgulin, an active state adviser of the Russian Federation of the 3rd class.

- Who can apply for a "child" deduction?

The so-called "children's deduction" is provided for in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

The right to receive a deduction can be used by a parent, spouse (husband) of a parent, adoptive parent, guardian, trustee, foster parent, spouse (husband) of a foster parent.

A person involved in providing for a child, but not belonging to the above-mentioned category of persons, does not have the right to a deduction.

A tax deduction is made for each child under the age of 18. Also, the deduction is for a full-time student, graduate student, intern, intern, student, cadet under the age of 24 years.

- What are the conditions for receiving a deduction?

The conditions for obtaining the deduction include the fact that the taxpayer has income taxed at a rate of 13%.

The taxpayer must confirm that the child is in his care.

The deduction can be received by the taxpayer from the tax agent paying income for the months in which the labor or civil law contract was in effect.

The new tax agent is not entitled to provide deductions in respect of income received from the previous tax agent (letter of the Ministry of Finance of October 12, 2012 No. 03-04-05 / 8-1195).

- What do I need to do to get a tax deduction?

To receive a deduction, an individual must provide the tax agent with a written application for the receipt of the deduction and documents confirming the right to such tax deductions.

If next year the grounds for receiving the deduction have not changed, re-submission of documents is not required (letter of the Ministry of Finance dated 08.08.2011 No. 03-04-05 / 1-551).

- What if the application was not submitted?

When there is no application for a deduction, the deduction is not provided by the withholding agent. If the application was submitted late, then the deduction is provided taking into account its application for the entire period of validity of the employment or civil law contract in the tax period in which the application was received. That is, an excessive amount of tax withheld, which is subject to return to the taxpayer, may be formed.

- What documents confirm the right to a deduction?

In terms of documents confirming the right to a deduction, we are primarily talking about a copy of the child's birth certificate, in which the taxpayer is indicated as the child's parent.

- What can confirm that a child is supported by a divorced parent?

The fulfillment of this condition for a divorced parent is confirmed by the fact that alimony is paid according to writ of execution on the recovery of alimony or under a notarized agreement on the payment of alimony (letter of the Ministry of Finance dated January 15, 2019 No. 03-04-05 / 1233).

- And for the spouse, the wife of the parent?

For the parent's spouse, the condition of providing for the child may be confirmed by the fact of cohabitation with the child. You will also need a copy of the passport (with a mark of marriage registration) or a copy of the marriage registration certificate (letter of the Ministry of Finance dated November 07, 2018 No. 03-04-05 / 80099).

How to confirm the fact of cohabitation if the spouse of the parent and the parent of the child are registered at different addresses?

In practice, in such cases, it is advisable for the tax agent to obtain a written statement from the parent of the child that the spouse is involved in providing for the child (letters of the Ministry of Finance dated February 21, 2012 No. 03-04-05 / 8-209, dated August 22, 2012 No. 03-04- 05/8-991).

Is it possible that four people receive a deduction for one child - parents and their new spouses?

Yes, such a situation is possible (letter of the Ministry of Finance dated April 17, 2013 No. 03-04-05 / 12978).

- For what period is the deduction valid?

Depending on the situation, the standard deduction is due for the periods:

from the month of birth of the child (children),

from the month in which the adoption took place, guardianship (guardianship) has been established,

· from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family.

The deduction ends in December of the year in which any of the following occurs:

the child has reached the age of 18 or 24,

expired or prematurely terminated the agreement on the transfer of the child (children) to be raised in a family,

Death of a child(ren).

- What does the phrase “until the end of the year” mean in relation to the deduction for students?

On the one hand, the deduction is granted until December of the year in which the student reaches the age of 24. If a full-time student is 24 years of age or older but has not graduated in the current year, there will be no deduction from January of the following year.

But there is uncertainty about the issue of granting a deduction until December if education ended in June of the year in which the student turned, say, 23 years old.

There are clarifications from the Ministry of Finance, according to which the deduction is not provided from the month following the month of graduation, since in this case the child is no longer a student (letter dated December 29, 2018 No. 03-04-06 / 96676).

It is not clear what, with the same wording in the Tax Code of the Russian Federation, caused differences in the interpretation of the terms for granting a deduction to an 18-year-old child and a 24-year-old student. After all, according to Article 54 of the Family Code, a child is recognized as a person who has not reached the age of eighteen years (the age of majority). However, the child credit shall end in December of the year in which the child reaches 18 years of age, and the credit shall cease for a student who turns 24 during the year.

It seems that the last sentence in the last paragraph of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation on the period of the child's education is of an auxiliary nature and is devoted to the inclusion of academic leave in the period for receiving the deduction.

In addition, the student's parents should not be put in worse conditions than those with whom the agreement on the transfer of the child to the upbringing of the family has been terminated, but to whom the deduction is granted before the end of the year.

In this regard, taking into account paragraph 7 of Article 3 of the Tax Code of the Russian Federation, a deduction can be provided to the taxpayer before an earlier date: before the end of the year in which the student completed his studies, or before the end of the year in which he turned 24 years old.

- Does the deduction depend on the income of the taxpayer?

Yes. The maximum income of a taxpayer for the purpose of obtaining a deduction is 350 thousand rubles.

Thus, if, say, in April 2019, the income calculated by the tax agent exceeded 350 thousand rubles (350,001 rubles or more), then from April the tax deduction is not provided.

- What does the income limit include?

It is determined on the basis of income subject to taxation at a rate of 13% (dividends are not taken into account). Payments exempt from taxation are not taken into account when determining the limit. Payments partially exempted from taxation are accounted for in the part not exempted from taxation (letter of the Ministry of Finance dated March 21, 2013 No. 03-04-06 / 8872).

At the same time, according to the Ministry of Finance, we are talking about the fact that the tax agent should also take into account other income paid to an individual, for example, income from operations with securities(Letter No. 03-04-07/55100 dated 03.08.2018).

- How is the income limit tracked?

The tax agent is responsible for the correct calculation, withholding and transfer of tax, including for the correct provision of the deduction.

If the taxpayer is hired not from the first month of the tax period, then tax deductions are provided taking into account the income received at another place of work. The amount of income received is confirmed by a certificate of income and tax amounts of an individual issued by a tax agent at the previous place of work (paragraph 3 of Article 218 of the Tax Code of the Russian Federation).

To control the established amount of income, upon reaching which the deduction is not provided, the date of receipt of income must be determined in accordance with Article 223 of the Tax Code of the Russian Federation. The period of receipt of income should be correlated with the period of granting the deduction.

Let me remind you that the date of actual receipt by the taxpayer of income in the form of wages is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment agreement (contract). The date of its payment does not change the date of receipt of income and, accordingly, if an employee was paid a salary in April, and taking into account it, the total amount of calculated income exceeded 350 thousand, then the tax deduction is not provided from April. No matter what, the payment may occur in May.

The opposite situation may occur in January 2020 when paying salaries for December 2019. These incomes refer to December 2019 and in the tax period of 2020 they do not participate in determining the amount of 350 thousand, deductions for 2020 are not applied to these incomes.

It may happen that at the time of payment the total income of the taxpayer has not yet exceeded the limit, which means that the deduction is applied. If in the same month the taxpayer receives another payment, taking into account which the taxpayer's income exceeds 350 thousand rubles, the tax agent will withhold additional tax, calculating the amount of personal income tax based total amount income without applying the deduction for that month.

The amount of deductions for the year turned out to be more than the amount of income. Can unused credit be carried over to the next year?

In the year in which the difference between tax deductions and income formed, you do not need to pay tax. But this difference is not carried over to the next tax period.

- How is the standard tax deduction granted if income is irregular during the year?

If in certain months of the tax period the employee did not have income taxed at the rate of 13%, the deduction is provided by the agent in subsequent months in which the income was paid. Taking into account the provision of deductions for each month of the tax period, including those in which there were no income payments (letter of the Ministry of Finance dated December 25, 2018 No. 03-04-05 / 94556).

Suppose the employer will no longer pay income to the employee until the end of the year. How to get a deduction?

When the payment of income from any month by the tax agent is completely stopped and will not be resumed before the end of the tax period, then personal income tax is not calculated for the corresponding months.

An individual can receive a deduction from the tax authority based on the results of the tax period.

To do this, you must submit a tax return and documents confirming the right to deductions (paragraph 4 of Article 218 of the Tax Code of the Russian Federation).

In the same manner, you can use the deduction if during the tax period the standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for by the Tax Code of the Russian Federation.

- What is the deduction amount?

The following deductions apply:

1,400 rubles - for the first child;

1,400 rubles - for the second child;

· 3,000 rubles - for the third and each subsequent child.

When determining the amount of the deduction, the total number of children is taken into account, including natural children, children of the spouse (spouse) from previous marriages, wards, etc.

The priority of children is determined in chronological order by date of birth, regardless of their return at the time of the deduction. This also includes dead children.

There are difficulties in determining the amount of the deduction in relation to the joint child of the spouses, if each of them has (had) a child (children) from previous marriages. The position of the regulatory authorities may be that, for the purposes of determining the amount of the deduction for a taxpayer who is not a parent, in the total number of children only those who are supported by the taxpayer at the time of the deduction are taken into account (letters of the Ministry of Finance dated 01.21.2016 No. 03-04- 05/1999, dated 05/28/2015 No. 03-04-05/30910).

What is the amount of the deduction provided for the taxpayer, which is supported by a child with a disability?

If a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24 is a disabled person of group I or II, the deduction is granted at an increased rate.

The amount of the deduction for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II, is:

12,000 rubles - for a parent, spouse of a parent, adoptive parent,

· 6,000 rubles - for the guardian, trustee, foster parent, spouse (wife) of the foster parent.

The total amount of the standard tax deduction is determined by two circumstances: what account the child has become for the parent and whether he is disabled. These criteria are not specified in the Tax Code of the Russian Federation as alternative ones, and therefore the amount of the deduction can be determined by adding the amounts.

This position is reflected in paragraph 14 of the Review of the Practice of Court Consideration of Cases Related to the Application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court on October 21, 2015.

If a child with a disability is the third child, then what is the total amount of the tax deduction for him per month?

Based on the findings of the Supreme Court, the deduction is made up of the deductions for the third child and for the disabled child.

In the situation described in the question, the deduction for the parent, spouse of the parent, adoptive parent will be 15 thousand rubles, for other persons - 9 thousand rubles.

- Who is eligible for a double deduction?

The double deduction is granted to the single parent (adoptive parent), adoptive parent, guardian, custodian.

“Single parent” in this case means that the other parent has died, has been declared missing, or has been declared dead.

Or paternity has not been legally established: information about the father was not entered in the child’s birth documents or was entered according to the words of the child’s mother (letter of the Ministry of Finance dated December 25, 2018 No. 03-04-05 / 94690, dated December 03, 2009 No. /852).

The right to receive such a deduction must also be confirmed by a document confirming that the single parent has no registered marriage.

Divorce of parents, the birth of a child outside a registered marriage (in a civil marriage), deprivation of the second parent of parental rights does not mean the absence of a second parent.

- Can one parent receive a deduction for both himself and the other parent?

In addition to receiving a double deduction by a single parent, a double deduction can be received by one of the parents (adoptive parents) of their choice on the basis of an application for refusal of the other parent (adoptive parent) from receiving a tax deduction.

The Tax Code of the Russian Federation uses the wording “double deduction”, which has been preserved from the period when deductions were not differentiated by the number of children. But, strictly speaking, this is not always a double deduction. One parent receives, in addition to his deduction, exactly the deduction that the other parent refused (letter of the Ministry of Finance dated 03/20/2012 No. 03-04-08 / 8-52).

You can refuse the deduction only in favor of the parent (adoptive parent). Moreover, you can refuse to receive a deduction for all or several children.

To receive the co-parent deduction, the co-parent must be eligible to receive it. That is, he has income taxed at a rate of 13%, these incomes do not exceed 350,000 rubles in 2019, and other conditions are met, which are documented in each month of the deduction.

Thus, the refusal to receive a deduction in favor of the other parent does not increase the arithmetic sum of the deductions and, in addition to a headache for the tax agent, does not create any advantages for the taxpaying parents.

- How to reflect deductions in the reporting of the tax agent?

Options for providing a deduction have separate codes 126-149 (Appendix No. 2 to the order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11 / [email protected]).

Within separate groups (separately for the parent, spouse (spouse) of the parent, adoptive parent and separately for the guardian, guardian, foster parent, spouse (spouse) of the foster parent), the deductions are divided according to the order of children, cases of granting a deduction for a disabled person and various combinations of providing double deductions .

Officially employed parents can use the tax deduction for children. This will allow you to levy a 13% income tax individuals(personal income tax) not from the full salary, but only from its part after deduction of the established amount. Thus, the income received by the employee will increase.

Tax deductions are standard and social:

Individual entrepreneurs for their activities, they can count on a tax deduction for children if they work under the general system of taxation(OSN) and, therefore, pay personal income tax. When using the simplified system (STS), the single tax on imputed income (UTII) and others that do not imply the payment of personal income tax, no tax deduction is due.

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tax deduction for children- This is a type of financial assistance provided by the state to increase the income of families with minor children. As noted above, child deductions are divided into two types:

standard tax deduction for children, personal income tax deductibles can be used:

• parents, adoptive parents, their spouses;
• guardians and trustees;
• adoptive parents.

Both parents or legal guardians of children are eligible for the deduction at any official place of employment(as well as in the tax service), while the recipient has the right to choose where it is more convenient for him to do this:

• at the main job;
• at a part-time job.

If the children live Abroad, their parents and legal representatives are entitled to a tax deduction, which is provided on the basis of documents certified by government agencies of the country where the children live.

Attention

To find out what a tax deduction is, watch our video on the channel BenefitsAnswer. Subscribe so you don't miss the helpful videos that come out every week!

Child tax credits for 2020

A portion of a parent's salary equal to the standard deduction will not be taxed at 13% until the month in which total income taxpayer from the beginning of the year will reach 350000 rubles.

When calculating the amount of the benefit, the

• order of appearance children in the family (both adults and deceased children are taken into account when calculating);
• presence or absence in children disability.

If a family has a child between the ages of 18 and 24 who is receiving education, then an important role will be played by form of education. It will depend on her whether or not the right to provide benefits.
The amount of the social tax deduction for teaching children is 50000 rubles per year on each of them. This maximum amount of the money spent on education, from which 13% can be returned. This will amount to 6500 rubles per year(50,000 × 13% = 6500).

When paying for treatment or the purchase of medicines prescribed by a doctor from the List approved by Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, a total deduction is due up to 120000 rubles per year. Thus, in a year you can return 15600 rubles(120000 × 13% = 15600). In this amount deductions not included for expensive treatment and education of children (at the same time, the payment for studies by a brother or sister is included in the mentioned 120 thousand).

Attention

If the treatment is expensive, there is no formal limit. However, the refund amount will always be limited to the scope of paid personal income tax for the year in which tuition or treatment was paid. It will not be possible to “return” more than was transferred to the state in the form of tax.

standard tax deduction

According to paragraph 4 of part 1 of Art. 218 of the Tax Code (TC) of the Russian Federation, the state puts standard child deductions in the following amounts:

• on 1400 rubles on first and second child;
• 3000 rubles- on third and each of subsequent children.

You can apply for a standard tax deduction at the place of work, and it will be provided monthly until the child reaches the age of majority (or up to 24 years of age in full-time education). At the same time, a new statement and supporting documents does not need to be applied every year!
However, if the deduction was not taken into account for previous periods, then the employee can apply to the tax authority at the end of the year and return the overpaid personal income tax (maximum - for the last 3 years).

Example. Markov D.'s official salary is 30,000 rubles a month, he is married and has a seven-year-old daughter. Before filing a tax deduction, D. received “on hand” 30,000 - 13% \u003d 26100 rub.

After registration of the tax deduction, part of the earnings in the amount of 1400 rubles will not be taxed, i.e. 13% will be withheld only from 28,600 rubles. In this case, the final salary of Markov D., who submitted documents for the tax deduction, will increase by 182 rubles per month, since he will receive “clean”:

(28600 — 13%) + 1400 = 26282 rub.

The single parent has the right to double standard deduction. It is important to understand that the dissolution of a marriage does not mean the absence of another parent, which means that each of them can reduce the tax burden, but in the usual amount.

The employee is also entitled to a double tax deduction for each of the children if the other parent or guardian formally refused to issue benefits at their place of employment.

Upon marriage the double deduction for the previously single parent is replaced by a regular one, but in this case, the spouse is also entitled to the standard tax credit. Moreover, children from previous marriages will be counted for each spouse.

Example. If Demidov K., who is the father of a ten-year-old daughter, married V. Kudryashova, who has a three-year-old son, and they had twins, then it is believed that each of the spouses now four children.

K. Demidov’s salary is 40,000 rubles (before taxation), he is given 34,800 rubles “on hand”, and after applying for the benefit, the “net” income will increase for 1144 rubles:

40000 — 13% = 34800 rub.- Demidov's initial salary;

40000 - 1400 - 1400 - 3000 - 3000 = 31200 rubles. - is taxed, and accordingly 8800 rubles - is not taxed.

After submitting documents to reduce personal income tax, Demidov's salary will be:

8800 + (31200 — 13 %) = 35944 rub.

This is how much Demidov will receive monthly from January to August. In September, Demidov's total income since the beginning of the year will exceed 350,000 rubles, which means that the deduction will be suspended until next year.

Tax deduction for a disabled child

Families with children with disabilities need financial support states more than others. Therefore, a parent, adoptive parent or other person in whose care a disabled child is provided increased benefit to reduce the tax burden.

The amount of the deduction for children with disabilities in 2020 is:

• 12000 r.- provided parent (adoptive parent) for each child under 18 years of age, if he has a disability, or for each of the children under 24 years of age, if he is a disabled person of the 1st or 2nd group and receives full-time education (students, graduate students, interns, residents);
• 6000 r. - provided guardian, guardian, foster parent for each disabled child up to 18 years of age (or up to 24 years if the disabled child is studying full-time).

Apart from tax break due to the disability of their children, such families are also entitled to the standard child deduction in accordance with the order of birth: in this case, they summed up.

Example. Petrov V., a single mother, receives an official salary of 50,000 rubles a month and is raising her eight-year-old disabled son. Upon presentation of the necessary documents to the accounting department of the organization, it will be granted a double tax deduction for both reasons.

50000 — 13% = 43500 rub.- "net" salary before the deduction;

12000 × 2 + 1400 × 2 = 26800 rubles - this part of the salary will not be taxed;

26800 + (23200 — 13%) = 46984 rub.- salary "in the hands" of Petrova V. after registration of the child deduction (it will become more for 3484 rubles).

The increased amount will be issued from January to July. In August, Petrova's annual income will exceed 350,000 rubles, therefore, the benefit will not be provided until the beginning of next year.

Social tax deductions for children

Social child allowances are provided regardless of standard, but in total they cannot exceed the paid annual personal income tax of the payer. According to Art. 219 of the Tax Code, these benefits are provided to a parent (or other legal representative) if they paid:

• education of children in an institution licensed to carry out educational activities;
• treatment of children or the purchase of medicines for them prescribed by a doctor (subject to payment from the family's own funds);
• contributions to non-state pension funds for children;
• voluntary pension insurance for disabled children;
• voluntary life insurance for children.

Social deduction(unlike the standard one) both parents cannot use it in full at the same time: either one of them can receive it completely, or both in parts. If there is payment agreement treatment or education of children, then the person who is the payer receives the refund.

Attention

When paying for tuition brothers and sisters working siblings are eligible for the social tax deduction, regardless of whether they have both parents in common or only one. It is important to note that this type of deduction can be applied provided that family money spent without the involvement of charitable funds or maternity capital.

Tuition tax deduction

The Child Tuition Tax Credit is available for:

• parent or adoptive parent who paid full-time education for children under the age of 24;
• guardian or legal representative who paid full-time tuition for a ward who is not older than 18;
• former guardian after the removal of guardianship or guardianship, the age of the ward is up to 24 years (with full-time education).

By providing Required documents to the tax office, you can return part of the amount for payment:

• kindergarten (you can return the tax for those services, the receipt for which indicates that these are paid educational services, and not the parental fee for kindergarten);
• schools;
• educational courses or additional education (this can be, for example, paid clubs and sports sections);
• secondary special education;
• higher education (obtaining an academic degree).

Institution where children were educated must have a license for the implementation of educational activities, otherwise the paid personal income tax cannot be returned.

Example. Mikhaleva K. receives a salary of 55,000 rubles. per month. Mikhaleva's annual personal income tax is 85,800 rubles. (7150 × 12, where 7150 is 13% of 55000). She pays 80,000 rubles annually. for my son's studies at the university. The maximum limit per year for the return of the amount for the education of children is 50,000 rubles, therefore, 6500 rub. Mikhaleva will return.

Treatment tax refund

A tax deduction is provided when paying for the treatment of children in the following cases:

• expenses for paid treatment children (wards);
• acquisitions for children medicines prescribed by the doctor;
• making insurance premiums for children with voluntary health insurance.

As noted earlier, the statutory annual limit on the total amount of social deductions does not include expensive medical expenses. You can find out if the treatment is expensive from the approved List or by the code from the certificate of payment for medical services to be submitted to the tax office:

• code "1" - the treatment is not included in the specified List;
• code "2" - refers to expensive types.

In order to recover part (or the entire amount) of the cost of expensive treatment for children, it is necessary completing all of the following:

• materials purchased for expensive treatment children from the above List were purchased at the taxpayer's own expense;
• in a medical institution not available necessary medicines or consumables, and at the same time in the contract for the provision medical services indicated that they are bought by the patient;
• eat information about the need to use these materials or medicines during expensive treatment (issued by a medical organization);
• available certificate of payment for medical services with code "2"(issued medical institution submitted to the tax authority).

Attention

Providing a declaration to the tax authority in order to receive a social deduction, it is possible at the end of the year, and to the employer you can apply with a corresponding application at any time (but only upon the fact of the implementation of the above costs).

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