To receive standard personal income tax deductions for children, the taxpayer must submit a written application to the tax agent for 2020. Here is an example of an application and form for children's deductions.
Useful on the topic:
Application for personal income tax deduction for children in 2020: form
There is no single standard application form for 2020, so each employer independently decides what information employees should indicate and develops its own form. From a security point of view, when checking a document, it is advisable to highlight fields for information about:
- surnames and initials of children;
- their age;
- facts of study or disability;
- the date the document was signed by the employee;
- attached papers confirming the right to reduce the personal income tax base.
If an employee has not been working in your organization since the beginning of the year, request a certificate of income and tax amounts from the previous place of work.
Here is a sample application for 2020:
| to CEO Ecostor LLC Mokhov O.L. from the manager Kleverova D.L. Statement I, Daria Leonidovna Kleverova, on the basis of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, please provide me with it for each month tax period standard personal income tax deduction for my child, Antonina Pavlovna Kleverova, born May 19, 2018. Applications: 01/26/2020 __________________ / Kleverova D.L./ |
The application is usually submitted when the employee becomes entitled to child deductions. Newly hired workers, as a rule, fill out such an application at the time of employment.
Read also What are the changes in personal income tax in 2018?
IMPORTANT
There is no need to submit an application for deduction annually.
If the employee’s right to the deduction has not ceased, the employer continues to provide a child tax deduction in subsequent years. To reduce the risk of claims about the unjustified provision of a deduction in the case where the employee’s right to a deduction was lost, a phrase can be added to the application form stating that the employee undertakes to inform the employer about the loss of the right to a deduction.
When to stop child deductions in 2020: table
Stop giving deductions when one of the following conditions occurs:
| Condition | Month from which no deduction is allowed |
| The employee's income exceeded RUB 350,000. | Month in which the employee's income exceeded the limit |
| The child has turned 18 years old | January next year |
| A full-time student, graduate student, resident, intern, student is 24 years old. The child did not stop studying until the end of the year | January next year |
| A full-time student, graduate student, resident, intern, student is 24 years old. The child stopped studying by the end of the year | |
| Full-time student, graduate student, resident, intern, student who stopped studying before reaching 24 years of age | Next month after graduation |
According to the current Tax Code of the Russian Federation, every employee with children can take into account standard deductions when calculating personal income tax. He has the right to register them directly with the employer, or contact the tax office at his place of registration. In the first case, the employee needs to write an application for a tax deduction for children addressed to his manager at the company.
Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.
Who can get a deduction
Social deduction for a child- this is a reduction in the tax base for personal income tax by the amounts established by law. Moreover, this benefit applies to income for which a tax rate of 13% applies; the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.
This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying full-time and do not have independent income. These deductions are applied by employees provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.
If a child has a single parent, he can take advantage of this benefit at double the rate. This employee can apply a deduction multiplied by two for children until the official marriage is concluded.
A deduction for a child is issued at the enterprise by submitting an appropriate application, to which is attached a copy of the children’s birth certificates, copies of a disability certificate, a certificate from the place of their education, as well as other supporting documents.
If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, the employee must provide a certificate of lack of income from the spouse’s place of work and his statement of refusal, certified at work.
The application of tax benefits begins with the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to use standard deductions.
Tax deduction for a child you can request from the Federal Tax Service. But this is done at the end of the year, by submitting tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee’s current account. Therefore, it is easier to apply for a deduction from the employer.
The benefit document is drawn up either using a pre-developed template or by hand.
Amount of deductions for children in 2017
Deductions for children in 2016 are for each month of the year:
- For the 1st and 2nd child in the amount of 1400 rubles.
- 3000 rub. - for the third, as well as each subsequent baby.
- The deduction for a disabled child under 18 years of age, or a student under 24 years of age if he is disabled in groups 1-2, is 12,000 rubles. and is provided to each parent. However, if a disabled child under 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.
How to write an application for a child tax credit
At the top of the right side of the sheet you need to write down where the application is being received - the position of the manager, full name. and company name. Then it is written from whom it is submitted - position and full name.
Then the word “STATEMENT” is written in the middle of a new line.
The main part of the document contains a request to provide the employee with a standard tax benefit. It is imperative to indicate on what basis the employer must do this - for example, “in accordance with paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.” Then the date from which it is planned to take advantage of the benefit is recorded.
After this, you need to write down the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can indicate the amount of each benefit.
The next step is to write a list of documents confirming the possibility of receiving a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.
If an employee gets a job in the middle of the year and has already used the deduction at a previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.
The application ends with the date of writing, the employee’s personal signature and its transcript.
Any organization probably has employees who are entitled to standard deductions for personal income tax. Because, as a rule, many employees have minor children. Therefore, there is no need to withhold tax from some part of the income of such employees, of course, if they ask for it. Therefore, the main thing for an accountant is to receive a correctly completed application for personal income tax deduction.
Look carefully at the data in the table below. There you can see in what case and in what amount a deduction is due. There may also be a situation if one of the employees recently purchased housing and wants to take advantage of the property deduction at the place of work. The amount of such deduction for personal income tax also reduces the employee’s taxable income.
Standard deductions apply to the following categories of citizens:
- Disabled people.
- Citizens with children.
- Military personnel.
This type of deduction is different in that it is determined by the person’s belonging to one or another category in relation to which they are applied. All the information is presented in a more accessible manner in the following table.
to menu
The amount of the standard deduction depending on the categories of payers
| Who gets the standard deduction? | Amount of standard deduction, rub | Copies of documents required from the employee |
|---|---|---|
| Employees who suffered from the disaster at the Chernobyl nuclear power plant or while working to eliminate the consequences of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 Tax Code RF | 3000 | Certificate of participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, certificate of disability, etc. |
| Disabled people since childhood, groups I and II, workers who have received radiation sickness or other radiation-related diseases, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 500 | Certificate of disability, certificate of participation in the liquidation of the consequences of the accident at the Mayak production association, etc. |
| Parent of the first or second child under 18 years of age or a full-time student under 24 years of age | 1400 | |
| Parent of a third or any subsequent child under 18 or a full-time student under 24 | 3000 | Child's birth certificate |
| Parent of a disabled child under 18 years of age or a full-time student with a disability of group I or II under 24 years of age | 3000 | Birth certificate of the child, Certificate of disability. |
The provision of the above deductions is possible only if the employee will write a statement in his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let everything take its course.
In order not to get into an unpleasant situation and not have to subsequently prove your own innocence, we suggest that you familiarize yourself with sample applications for deductions.
to menu
Application for the Standard Child Deduction
As can already be understood from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children and wants to receive a standard personal income tax deduction. That is, to take advantage of the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is required; give him an application form for the standard deduction for children. An example of such a statement is given below.
Ivanov I.I.
from manager Lukyanova T.A.
STATEMENT
on provision of standard deduction
I ask you to provide me with a standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, born on April 19, 2014, starting from April 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I am attaching a copy of the child's birth certificate to the application.
Manager ___________T.A. Lukyanova
Do not forget that the standard deduction for personal income tax is provided from the month of birth of the child.
note
in the application for a deduction there is no need to indicate the year for which the employee is asking for a standard deduction for a child. The amount of the deduction also does not need to be set, because next year it may be different and in this case they will come to collect applications again. Why do extra work. It is enough to receive it from an employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05/1-551).
to menu
Claiming Double the Standard Child Deduction
Double the standard deduction is available to employees who are single parents. For the first and second children, 2,800 rubles are provided monthly, and for the third and younger children - 6,000 rubles each month.
Be careful in this case, it is important to find out whether the employee is in fact a single parent. If this is not the case, the child deduction will be increased illegally, which means there will be an underpayment of personal income tax to the budget.
An employee is considered to be the only parent if the second parent is no longer alive or is not included in the child’s birth certificate. The following situation is also possible - the second parent is included in the birth certificate according to the mother’s words. In this case, to confirm the right to a double deduction, you should bring a certificate from the registry office in form No. 25, which was approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274)
A sample application is presented below:
General Director of OJSC "GASPROM"
Ivanov I.I.
From cashier Nikolaeva A.A.
STATEMENT
on provision of standard deductions for personal income tax
double the amount as a single parent
Please provide me with double the standard personal income tax deduction for my first child, Nikolaev Sergei Alekseevich, born on May 25, 2014.
Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I confirm that I have been notified that I will lose the right to double deduction as a single parent from the month of marriage.
Cashier ____________ A.A. Nikolaeva
Keep in mind that on double standard deduction for personal income tax Only unmarried persons can count. Upon marriage, an employee can receive a tax deduction only in a single amount. It does not matter whether the second spouse began to formalize parental rights to the child. Warn the employee about this and have him write it in his application for a deduction. It is recommended to warn the employee about this when he writes an application for a deduction.
Another mistake that happens is that an employee’s divorce does not mean that he has become the only parent. This clarification is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05/8-78. Therefore, divorced parents are not given a double personal income tax deduction for their child.
to menu
Application for the other spouse to receive the right to a child deduction
to menu
Application for PROPERTY DEDUCTION
It represents the portion of the amount that the employee spent on the purchase of housing by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can report it if he contacts tax office or to the accounting department of the organization in which he works.
This is the situation, the employee wants to receive property deduction in the organization, provides a notification from the tax office that he has the right to a property deduction, and asks for it to be provided monthly. In this case, the employee must submit an application for deduction. Let's not forget that any deduction is provided only upon application! Provide him with a form similar to the one below.
Important! Make sure that the notice is issued for the current year. Because the employee must confirm his right to a specific deduction amount every year. Compare the employee’s full name with the full name in the notification, it won’t hurt, it’s better to be on the safe side. Even when he receives a deduction for his spouse (there is such a right). If the data differs, do not provide the deduction until the employee brings a correctly completed notification.
Sample application for property deduction
General Director of OJSC "GASPROM"
Ivanov I.I.
from manager Sergeev A.P.
STATEMENT
on granting a property deduction
I ask you to provide me with a property deduction for personal income tax starting from January 2014, on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation.
I am attaching to the application a notification from the Federal Tax Service No. 125 dated February 14, 2014.
Manager ___________ A.P. Sergeev
The deduction will be provided as follows. Until the employee’s income, taxed at a 13 percent rate, exceeds this amount, tax will not need to be withheld.
If you mistakenly calculated personal income tax, having already received a notification from the employee, then at the end of the year the employee retains the overpayment. Then, according to the rules, it must be returned.
If the amount of the deduction indicated in the notice is greater than the employee’s income, then in this case the employee should contact the Federal Tax Service, where they will recalculate the balance of the deduction and issue a new notice for the next year.
to menu
| ADDITIONAL LINKS on the topic |
-
The personal income tax deduction for children for each month applies to the parent, adoptive parent, guardian, trustee, adoptive parent, foster parent who is supporting the child.
If you have children, you can receive a standard tax deduction directly from the employer, without filing a 3-NDFL declaration with the inspectorate. All you need to do is collect documents and write an application at your place of work.
Afterwards, it should be transferred to the accounting department, the human resources department, or the head of the organization, depending on the structure of the enterprise in which you work.
After you have submitted your application, from wages Tax will be withheld, reduced by the amount of the child deduction due. There shouldn’t be any problems filling it out, except with the TIN number (read how to find it out by following the link). After filling out the form, you will need to prepare a package of documents and contact a HR specialist.
Download the application for child tax credit
Example: you have 2 minor children and you receive an average monthly salary of 30,000 rubles. You are deducted 13% monthly, namely 3900 (30000*0.13). If the standard deduction is applied, you will be deducted 3536 ((30000 - 2800) * 0.13) (for each 1400 rubles) and this will happen until the total income exceeds 350000 rubles.
With a salary of 30 tr. it will reach this mark only in December. This means that for 11 months, a reduction of 2,800 rubles will be withheld from the tax base. income tax (13%). More detailed information You can find information about the procedure for calculation and application in the article.
Sample application
If you are applying for a double deduction for a child, in addition to a birth certificate or passport, you must attach to the application the second parent’s refusal to receive the standard deduction or other documents confirming this right.
As you can see, filling out the form is elementary - in the header we indicate the name of the organization, the full name of the director or manager, and write the address. In the list of documents we indicate all the papers that you submit along with the application (). Hope this information was useful, and you saved the family budget.
How to fill out an application for a child benefit? Is there a specially approved application form? In what case is a double deduction allowed for children? What is the size in 2018? And much more….
Standard tax deduction is regulated by law Federal law No. 117-FZ dated 08/05/2000, as amended from January 1, 2018 and Article 218, paragraph 1, paragraph 4 of the Tax Code of the Russian Federation.
The standard tax deduction is available to officially working parents who have minor children in their care and will be paid at the place of work. Deductions apply to persons whose income is taxed income tax 13%.
Corresponding tax benefit for a child is issued by parents or legal representatives, trustees, adoptive parents, guardians.
The law provides for a standard double deduction, but it should be noted that this right applies only to a certain category of persons,
Restrictions
The legislation establishes some restrictions that will no longer allow such benefits for children:
- Personal income tax is due for children if the child has not reached 18 years of age.
- When he reaches 18 years of age, if the child is studying full-time, in this case it is extended until he turns 24 years old.
- The annual income limit for the taxpayer is 350,000 rubles. Until the total amount of income for the person who issued the corresponding deduction is reached, the payment stops from that month.
Current amounts of deductions for 2017-2018
Registration procedure
To receive the benefit, one of the parents or legal representatives must fill out the appropriate personal income tax application for children. An application for a tax deduction is written once a year.
A single sample application form for a standard deduction for children has not been established or regulated by law. The application for a deduction for children is drawn up in any form, but it is necessary to observe all the nuances when writing.
An application is written addressed to the manager and submitted to the employer for further execution. The following documents must be attached to the application for the right to receive personal income tax for children:
- Copies of the birth certificate of all children in the family.
- If he is entitled to a double deduction, he must accordingly submit documents confirming the fact of disability.
- The child is 18 years old, but continues to study full-time. It is necessary to confirm the fact of study by providing the appropriate certificate from the educational institution.
- Application for deduction.
You might be interested:
Sample application for personal income tax refund for training expenses -
Sample application for personal income tax refund for treatment -
Form, sample application for personal income tax refund when purchasing an apartment (housing) -
How to fill out the 3NDFL declaration program on income received from the sale of an apartment or other property -
The application for a deduction for children has the following content:
- It is written to the manager, indicating the position at the time of writing the application.
- Full name and position of the person who issues the benefit for one or more children.
- The text of the application must be drawn up in the form of a request: I ask for a standard tax deduction.
- List in the application all children in the family, regardless of whether they are entitled to a deduction or not. Full name, date of birth.
- Specify the law that gives the right to use this deduction “clause 4, clause 1, article 218 of the Tax Code of the Russian Federation”
- Indicate the amount of benefit for a particular child.
- In the appendix, list the documents that you are enclosing as confirmation.
- At the bottom of the application, put the date and signature with a transcript.
