Standard tax credits per child(ren). Standard personal income tax deduction per child Restriction on deduction per child in

Working parents are legally entitled to take advantage of some payroll benefit, namely, a reduction in income tax on children (due to the presence of dependents).

Accordingly, the amount of net earnings given out on hand increases. This means that when calculating wages, a non-taxable amount of income tax per child appears. The same rules that were in force in 2019 have not lost their relevance in the coming 2020.

Employees, if they have minor children, have the right to use benefits when withholding personal income tax from earnings. It's about determining tax. These benefits mean that there is no need to withhold income from a certain part of the salary.

How much is not subject to income tax on children, what amount is exempt from withholding? First of all, it depends on whether the child is the only one or not in the family. The status of the parent (single, married) also matters. In addition, the income tax on wages, if any, is further reduced.

Tax deductions due to an employee in the presence of children are considered as standard. Income tax reduction for employees with children depends on their number and is subject to the following rules. Here are the preferential amounts by which you can reduce the monthly salary, after which income tax is withheld from the balance:

1. 1400 rubles - for the 1st child and the same for the 2nd.
2. 3000 rubles - the amount of benefits for the 3rd, as well as subsequent children.
3. 6000 rubles - a deduction provided for all disabled children who are brought up by guardians or foster parents.
4. 12,000 rubles - such a tax-free amount is due to parents of disabled children, regardless of the order of their birth.

How to calculate income tax if there are children? All deductions provided for them must be summarized, the resulting total is deducted from income. Only the remaining amount is subject to VAT.

Example. Calculate the amount of tax, taking into account the data: the salary of an employee with 3 children per month is equal to the amount of 36,000 rubles. The total amount of the "children's" deduction is 1,400 + 1,400 + 3,000 = 5,800 rubles. The taxable base is 36,000 - 5,800 = 30,200 rubles, while the tax rate is 30,200 * 13% = 3,926 rubles. Without taking into account the personal income tax benefits, it would be equal to 36,000 * 13% = 4,680 rubles. It turns out the monthly savings is 754 rubles.

How much income tax is removed if there are two children? In this case, the deduction will be 1,400 + 1,400 = 2,800 rubles. Given the data of the example, personal income tax to be withheld will be 36,000 - 2,800 = 33,200 rubles * 13% = 4,316 rubles. In this case, it will be possible to receive an additional 364 rubles every month.

When are double deductions granted?

In life, there are often circumstances in which parents have the right to count on the same deductions, but already in a double amount. This happens under the following circumstances:

1. An option is allowed in which one of the parents refuses to use the "children's" deduction in favor of the other. Adoptive parents have similar rights. But this rule does not apply to guardians, as well as adoptive parents and trustees. In addition, both parents must have income taxable with personal income tax. The double deduction is valid until the moment when the income of the second one begins to exceed 350,000 rubles, if we take into account earnings from the beginning of the year. To do this, you will have to provide monthly certificates confirming the amount of salary.
2. The income tax benefit for children in the 2nd calculation is due to a single parent. A detailed status is available in the event of the death of another, if there is no record of paternity in the birth documents, or if there is a corresponding court decision declaring the father missing. The increased amount of the deduction is calculated until the single parent enters into marriage. It should be noted that not only parents are entitled to apply for a double benefit. Adoptive parents and trustees can also take advantage of this.

To be able to apply a double deduction when calculating personal income tax, you will need to provide documents, among which the following may be relevant, depending on the situation:

• death certificate of the 2nd parent;
• documents on the birth of a child;
• court order;
• a statement from the 2nd parent confirming a further waiver of the use of deductions in the presence of taxable income.

Conditions for the use of tax incentives

Tax deductions in the presence of children are provided under a number of simple conditions:

1. Parents are allowed to use benefits until the child has reached the age of 18. If we are talking about full-time students, then up to 24 years. Thus, if the child is a student, income tax is calculated taking into account the required deduction with such determining factors as age, form of education.
2. The deductions are applied until the parent receives a taxable income of 350,000 rubles in total from the beginning of the year. The preferential procedure for calculating personal income tax ceases to be valid from the month the specified limit is exceeded, even if there are two children in the family or if there are three children.
3. The parent presented a relevant application with supporting documents at the place of employment.

The reduction in income tax at the birth of a baby can occur immediately. For example, at the request of the father, NDF is calculated, taking into account deductions already in the month of birth of children.

And if, as a rule, there are no questions with the amount of deductions, especially if there is 1 child, then employees with many children may have a situation that requires clarification. For example, if there are 2 children, how is income tax deducted, given that the eldest child has already reached the age of majority?

According to the Ministry of Finance of the Russian Federation, the age of children does not matter. In the event that one child is still a minor, a benefit in the established amount is assumed for him. Provided that there are 3 children in the family, the eldest of which is independent, the deduction for the remaining minors is determined as 1,400 rubles for the 2nd and 3,000 rubles for the 3rd.

How to calculate the total amount of deductions if one of the children has died? Those born 3rd and later also provide parents with a standard deduction of 3,000 rubles.

Are benefits provided if children work

There are situations where children meet the requirements for standard tax benefits and at the same time are themselves employed.

For example, a child-student of full-time education entered into an employment contract, income tax is also withheld from his earnings.

Do parents in this case have the right to benefits when calculating personal income tax from their earnings, are they deprived of the opportunity to continue receiving the standard deduction? The legislation states that the additional work activity of a student or a teenager under the age of 18 does not matter. Tax breaks for parents should be provided.

If you need personal advice or assistance in filling out a 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer's Personal Account” service, feel free to go to the page with ours.

28.03.17 476 524 6

How to save on income tax

I have two children, and for this the state gives my husband and I a discount when paying personal income tax.

Thanks to children, every year we give the state 5,000 rubles less.

Chances are you get the standard child tax deduction too. When you get a job, the accounting department asks you to bring a copy of the child's birth certificate and write an application for a deduction. Then the employer acts on his own: every month he deducts the amount of the deduction from your salary and pays 13% personal income tax from the remaining amount. If this was not the case, do not worry: the deduction can be returned for the last three years.

Elena Glubko

receives a deduction for two children

Who is entitled to a deduction

If you work and pay personal income tax from your salary, you have the right to receive a child deduction from the month in which the child was born. But they will give it to only one place of work, even if you work part-time for several employers.

The state does not give a deduction for all income, but only for those from which you or your employer pays personal income tax. If you are an individual entrepreneur on a simplified system, patent or imputation and do not pay personal income tax from your income, you will not be given a deduction. But an individual entrepreneur on the general taxation system will receive a deduction, because he gives 13% of his profits to the state.

You will receive a child deduction even if you rent out an apartment, car or other property. To do this, you need to submit a 3-NDFL declaration to the tax office, in which you indicate the annual income received and claim the right to deduct.

How much will I save

The amount of the deduction depends on the number of children: the more children, the lower the tax, and both parents can receive the deduction.

The first and second child are exempt from the tax for 1400 rubles. Thus, every month I save 364 rubles. The husband saves the same amount from his salary.

The third and each subsequent child exempts another 3,000 rubles a month from the tax. If the spouses have a child from previous marriages, then their common child will be the third. A common child saves both parents 390 rubles each month, and children from previous marriages - 182 rubles each.

Victor and Maria have one child each from previous marriages and one common. Victor pays alimony for his first child, brings up his stepdaughter and a son in common with his new wife. Viktor will receive a 1,400 ruble deduction for his first child, 1,400 rubles for his stepdaughter, and 3,000 rubles for his son, and will save 754 rubles on taxes. His new wife will receive 1,400 rubles of deduction for her daughter and 3,000 rubles for her son, and will save 572 rubles.

Therefore, the common child of Maria and Victor will be the third and they will give him a 3,000 ruble deduction

Victor's new wife has only two children, but for the second she will receive a deduction as for the third. The Ministry of Finance sums up the children of both parents, so the common child of Maria and Victor will be the third and they will give him a deduction of 3,000 rubles:

Thus, not only parents can receive the deduction, but also stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents, if they financially support the child.

We're not just talking about deductions.

But also about how to maintain a joint budget, teach a child to save, raise his salary and invest money profitably

The deduction will be given to you until the child is 18 years old. Moreover, if the child turns 18 at the beginning of the year, your right to the deduction will not expire on his birthday, but will remain valid until the end of the year. For children who continue their full-time studies for a fee or free of charge, the deduction will be extended for the entire period of study - up to a maximum of 24 years. For example, if in June the child graduated from the university and received a diploma, then from July you will no longer receive a deduction for him.

If the deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If you have, for example, three children, and the older two have grown up a long time ago and you don’t receive anything for them, the deduction for the third child will still remain 3,000 rubles:

For disabled children, the deduction is higher: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles, and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempted from the tax - parents will save 1,950 rubles each.

With the help of deductions, the state seeks to support people with low salaries, so it has set an annual limit. To stretch the deduction for the whole year, you need to receive no more than 29,166 rubles per month. If you receive 50,000 rubles a month, then in August your income will exceed 350 thousand and there will be no deduction. From August until the end of the year, you will pay personal income tax on your entire salary.

350,000 R is the maximum amount of annual income at which you are entitled to a deduction

It happens that there is no salary for several months: during a crisis, an employee was sent on vacation at his own expense or he took sick leave. In this case, the deduction for these months does not burn out, but is transferred to the next month and summarized.

But if the crisis drags on and there is no salary until the end of the year, the deduction burns out and is not carried over to the next year.

Who can double the deduction

The single parent is entitled to a double deduction if the other is dead or missing. If the parent remarries, he loses the right to the double deduction.

A double deduction will also be given to single mothers if there is no entry about the father in the birth certificate of the child or it is entered from the words of the mother.

A parent who divorced or did not formalize the relationship can also claim a double deduction, only it is necessary that the second parent refuse the deduction in favor of the first. If the second parent does not work, is an individual entrepreneur, is on the labor exchange or is on parental leave for up to one and a half years, a double deduction will not be given.

If one parent refused his deduction in favor of the other, he will have to take a 2-NDFL certificate from work every month. An employer who pays a double deduction must make sure that the parent who waived the deduction is still working and his income has not exceeded the limit.

How it works

The tax deduction for a child is the most convenient. You do not need to fill out a declaration and go to the tax office, you can get a deduction right at work.

To do this, you need to come to the accounting department, write an application and attach documents to it:

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

If the child has only one parent and the other is dead or missing, you will need a death certificate for the other parent or an extract from a court decision declaring the parent missing. If the child does not have a father and the mother is raising the child alone, you must bring a Form 25 birth certificate and a copy of the passport's marital status page to confirm that the mother is not married.

Guardians and trustees bring documents confirming their right to raise a child.

The accountant will accept the documents and calculate the deduction. If you did not write an application immediately, but in the middle or end of the year, you will not lose money: the accountant will recalculate personal income tax for all months worked this year.

The deduction is renewed automatically every year, you do not need to write a new application. But you will need it when you have another child or your life situation changes: you change jobs or, for example, start a new family and raise non-native children.

If you changed jobs in a year, bring a 2-personal income tax certificate from your previous job to the accounting department. The accountant will take into account your past income for this year and check whether you have exceeded the limit of 350 thousand or not.

How to get a refund for previous years

It happens that the employer forgot to take an application for a deduction from you and considered the tax on the entire salary or gave a deduction, but not for all children. You can refund excess tax, but only for the last three years.

You will have to contact the tax office at your place of residence and prepare documents: an application, copies and originals of documents giving the right to a deduction, a 2-NDFL certificate from work on income for previous years and a self-filled 3-NDFL declaration.

Documents can be submitted in person or by mail. The tax office will take three months to check, after which it will send you a written notice of the decision. If the return is approved, the money will come to your account within a month.

Remember

1. If you have a child, you have the right to receive a tax deduction and reduce personal income tax.
2. For the first and second child, the deduction will be 1400 rubles, for the third and subsequent - 3000 rubles.
3. The deduction will be provided by your employer. To do this, write an application and attach copies of documents giving the right to deduction.
4. Both parents can receive the deduction. The single parent will receive double the deduction.
5. If you worked, but did not receive a deduction, contact the tax office at your place of residence. The money will be returned for the last three years.

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. The child deduction for each month of the tax period applies to the following persons who support the child:

• 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 of the Russian Federation” (hereinafter referred to as Federal Law No. 317-FZ) came into force, which reworded the said subparagraph. 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, we provide information on the size of the standard deduction for a child before the amendments and taking into account the provisions of Federal Law No.   317-FZ.

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 of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of article 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 of the 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 by 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 years, as well as in the amount of the cost of medicinal products for medical use, prescribed to him by the attending physician and purchased 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 obtained by 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 (for the cost of paying additional insurance premiums for the funded part of labor pensions, as well as for non-state pension provision and voluntary pension insurance). Such an opportunity appeared for taxpayers after the entry into force of the Federal Law of December 29, 2012 No. 279-FZ “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 life insurance (if such contracts are concluded for a period of at least five years) and (or) additional insurance premiums for 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 addressed to the employer for the provision of a 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 contract 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 paragraph.

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, a mandatory condition is established: the taxpayer must confirm his right to receive 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 the federal executive body authorized to control and supervise 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 the 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 (stakes) 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 member of the company 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 (an agreement on investment in shared construction or another 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 the amount of cash and (or) the value of other property, which are made as a contribution to the charter capital when the company is established or its charter capital is increased;
• 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 receiving income 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 who provides for the child (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, transfer of funds (property) to a member of the company being liquidated, reduction in the nominal value of a share in the authorized capital of the company.

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 Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amendments to 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).

We will tell you what deductions are due to working parents, how to get them and how much you can count on.

The deduction for children belongs to the standard and is one of the smallest in size, but it still allows you to save some of the legally earned money that goes to pay personal income tax. MoneyMan told what rules apply for the “children's” deduction.

Conditions for the withdrawal

Family Svetlana and her husband are raising three children: 14-year-old schoolboy Mikhail, 19-year-old student Anna, who is a full-time student, and 21-year-old Sergei, a full-time student of the magistracy. Svetlana's employer withholds 13% of personal income tax from her salary, which is 40,000 rubles without tax. per month. The family knows that she is entitled to deductions for children, and wants to figure out how much they are due to her.

In which case you can get a deduction

Deductions for children are classified as standard, regulated by Art. 218 of the Tax Code of the Russian Federation and are submitted monthly. Parents, adoptive parents, guardians, custodians and adoptive parents who have one or more children are entitled to receive them.

The deduction is given if the child is under 18 years of age or if the child is a full-time student. At the same time, the deduction is also due for those months when students had an academic leave.

Svetlana can claim a deduction for each child, since Mikhail is under 18 years old, and Anna and Sergey are full-time students and are under 24 years old.

Deduction amount

The following deductions have been established:

1 400 rub. - for 1 child;
1 400 rub. - for the 2nd child;
3 000 rub. - for the 3rd and subsequent children.

Also for every child with a disability up to 18 years of age or a disabled student of group I or II of the day form of education up to the age of 24 years provided deduction in the amount:

12 000 rub. - for parents and adoptive parents;
6 000 rub. - for guardians, trustees and adoptive parents.

Family Svetlana has three children:

The first child is Sergey (21 years old), for whom a deduction of 1,400 rubles is due;
The second child is Anna (19 years old), for which a deduction of 1,400 rubles is due;
The third child is Mikhail (14 years old), for whom a deduction of 3,000 rubles is due.

In total, the amount of the monthly deduction for her will be 5 800 rub. (1 400 rub. + 1 400 rub. + 3 000 rub.). Taking it into account, Svetlana's taxable base (that is, the amount of wages on which the 13% tax will be calculated) will be equal to 34,200 rubles. ( 40 000 rub. - 5 800 rubles.), and the employer will transfer tax in the amount of 4,446 rubles to the budget for it. ( 34 200 rub. × 13%). As a result, the family will receive 35 554 rubles. (40 000 rub. - 4 446 rubles.).

Without deductions, the taxable base is 40,000 rubles. , and 5,200 rubles are paid to the budget. (40,000 rubles × 13%). In this case, the amount of hands that Svetlana receives is equal to 34 800 rub.(40,000 rubles - 5,200 rubles).
Tax deductions save Svetlana 754 rub. (RUB 35,554 - 34,800 rubles.) per month.

Income limit

The deduction is given until the taxpayer's total income since the beginning of the year reaches the mark of 350 000 rub. In the month when the taxable income, calculated on an accrual basis, has taken on a value greater than the established limit, the deduction ceases to be provided. And then, until the end of the year, the citizen will not have the right to use it, but next year this right will be activated again.

Suppose that since January 2016, the Family receives "children's" deductions. Since her monthly income is 40,000 rubles, they will be provided to her only until August inclusive, because in September her total income will be 360 ​​thousand rubles, which is more than the established limit. It turns out that for the year, thanks to the deductions, Svetlana will save RUB 6,032 (8 months × 754 rub.).

Child Restrictions

The deduction is granted before the end of the year and terminates from January of the following year if:

The child is dead;
the child is 18 years old and has not become a full-time student;
a child who is in full-time education is 24 years old;
terminated the agreement on the transfer of the child to be raised in a family.

For example, the only son of a citizen in April 2016 turned 18 years old. The offspring decided not to waste time studying and immediately went to work. Then his father for all the remaining months of 2016 will receive a deduction in the amount of 1,400 rubles, even though his son has already reached the age of 18. The citizen will lose the right to deduction from January 2017.

double deductible

The deduction is due to each parent, even if they are separated, so spouses can agree to assign both amounts to one of them. To do this, one parent must write a waiver of the deduction in favor of the second, who will then receive a double deduction.

The family and her husband consulted and decided that it was better for Svetlana to receive both deductions, after which her husband wrote a refusal. Now the taxpayer receives a monthly deduction in the amount of 11 600 rub. (5 800 rub. ×2). In the new situation, personal income tax is charged on 28,400 rubles. ( 40 000 rub. - 11,600 rubles.), and is 3 692 rub. With double deductions in hand, the Family will receive RUB 36,308 (40 000 rub. — 3 692 rubles.) .

The state also provides a double deduction to a single natural or adoptive parent, adoptive parent, trustee or guardian. However, once such taxpayers marry, they will be granted the usual "single" deduction.

How to get a deduction for children

Svetlana Semeynaya has calculated her deduction, but in order to receive it, she must contact her employer.
To do this, she will need the following documents:

Application for a deduction;
birth certificate of each of the children;
a certificate from the educational institution stating that the child is studying full-time. It will come in handy when the deduction is issued for a child over 18 years old;
form 2-NDFL from the previous place of work, if there was a change of workplace in the current year.

Further, the employer will perform all the necessary actions on his own, and, starting from the month when the documents were received, Svetlana will be charged personal income tax on income reduced by the amount of deductions. Note that you can apply in the same month when the newborn was born.

If during the tax period the deductions were not received in full or were not submitted at all, the taxpayer can return the overpaid personal income tax by contacting the tax office after the current tax period.
Here is a package of documents:

Declarations in the form 3-NDFL;
certificates 2-NDFL;
birth certificates;
certificates from the educational institution;
applications for a standard deduction;
applications for the refund of overpaid tax.

You can send them by mail or personally submit them to the tax authority, which will conduct an audit (it can take up to 3 months) and issue a verdict on the deduction. Then, within 10 days, the taxpayer is notified of the decision. If an application for a tax refund is submitted immediately, it will be accepted automatically, and within 30 days the money will be transferred to the account indicated in it.

Good day! Today we will look at What personal income tax benefits are available in 2016: children's deduction (as amended in 2016), personal income tax deduction for education, personal income tax deduction for treatment, personal income tax exemption for the sale of property.

And, so let's start in order and consider what personal income tax benefits in 2016 we received from the state, after all:

Child income tax deduction in 2016

If you have a natural or adopted child, then you are entitled to a personal income tax exemption:

1. You have 1 child - a tax deduction of 1400 rubles. per month;
2. You have 2 children - personal income tax deduction of 1400 rubles. per month for each child;
3. You have 3 or more children - a tax deduction for the first child is 1400 rubles, for the second child 1400 rubles, for the third and more 3000 rubles. for everyone.

Child income tax deduction for a disabled child

In 2016, changes were made to the child deduction for a child with a disability (Article 218 of the Tax Code of the Russian Federation):

• Deduction for a disabled child, when a parent or adoptive parent - 12,000 rubles. per month;
• When the guardian - 6,000 rubles. per month.

General benefit for a disabled child

In the event that one of the parents does not apply the deduction for a disabled child, in this case the other parent may apply the child deduction in double the amount.

These are the laws and changes in the deduction for children, but as always there is a fly in the ointment in everything good.

The total income at which the child deduction can be applied is limited to 350,000 rubles, that is, if the total income in the amount of this amount occurs during the year, the child deduction can no longer be applied.

And finishing this paragraph, I want to clarify that the child deduction is not that you will somehow get this money back. Simply put, these amounts will not be subject to income tax.

Withdrawal of personal income tax for study or treatment

Since 2016, good news, as the changes have also affected this issue. Now, in order to receive a deduction for education or treatment, you just need to contact your employer and write an application for the application of the personal income tax deduction, while you must provide confirmation of the right to receive the deduction (you can take it from the tax office).

It is useless to argue here, this is undoubtedly a positive point, earlier, in order to get back the personal income tax deduction, you had to run to the tax office with a pile of papers, stand in line wasting your time.

Personal income tax on property

If, for example, you bought an apartment and sell it earlier than 5 years later, then you are required by law to pay 13% personal income tax, supposedly as income (I never understood this). So in order not to pay personal income tax, you have to wait 5 years.

If the property was inherited or donated, then in this case, the term according to the law is 3 years, that is, after 3 years you will not have to pay personal income tax of 13%.

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That, in general, is all that concerns the benefits of personal income tax in 2016.

If you have any questions, please ask