Tax deduction for a minor child. Income tax from wages if there is a child: what benefits and how to calculate. Standard type of deductions for children and their sizes

Every citizen of Russia must pay tax on their income, which is called the personal income tax (PIT). Everyone knows about this civic duty. But a smaller number of people are well versed in who can reduce the part of the personal income tax paid, on what grounds and how this happens.

Meanwhile, a very significant number of Russians can take advantage of this. Our state gives tax breaks if in the past year a citizen had significant expenses for treatment, education or the purchase of a new apartment, for example. But such large expenses do not happen every year, but those who have them will have expenses for a growing child every year from the day of his birth.

The state is interested in the rising future scientists, soldiers, creators. An example of this interest is the tax deduction for Russians raising their own or adopted children. Here we consider deductions for children for personal income tax and changes that clarify this topic.

Every individual in our country pays the state a fixed percentage of their income. A certain amount, a part of personal income tax, may be returned to the taxpayer or not immediately levied on his income. This reduction in tax levied is called a tax deduction. More precisely, it is not the tax itself that changes, but the amount of annual income from which personal income tax is levied is reduced.

If your main income is wages, then your employer pays personal income tax for you, deducting this amount from the money accrued to you. It ensures that the employee receives the so-called "children's" deduction, reducing his taxable income. The amount for which this is done is determined by law and was increased in 2016. For this, the employee does not need to fill out declarations, although it requires certain documentation. A sample of the documents required for this will be given below.

In legal language, this is called the standard tax deduction. There are several types of such tax credits. The standard tax deduction is valid for several categories of Russians. One of these categories are people with children and income less than a certain amount.

It can be received not only by married spouses with a child, but also by all other categories of citizens containing minor children. For example, single mothers, divorced parents, people who have adopted babies or guarding them, etc.

Standard tax deduction for children. How not to miss your benefit?

For what period to provide a "children's" deduction

The time at which persons are entitled to this benefit is determined by two things.

The threshold of the amount of a person's income at which this tax relief is due. According to the bill introduced and approved in 2016, the limit of non-taxable income rose to 350 thousand rubles.

Actually the income of a person raising children. The deduction in question is given until the total income since the beginning of the current year reaches the threshold. Persons conducting this calculation should not forget that the amount of income calculated for this does not include dividends and payments exempt from personal income tax.

Documents required for this

• If a person with children receives his main income at the place of work, then he does not need to prepare any declaration or fill out any special form. Everything is much easier for him. To receive a tax benefit, he just needs to write a written application addressed to the employer about the desire to receive a standard tax deduction for children. A sample of such an application can be downloaded.
• This application must be supplemented by documents confirming the right to it. There is no exact legally approved enumeration of such documents. Current practice shows that for parents of children living with them, a copy of the birth certificate is sufficient. After all, it indicates both the names of the parents and the year of birth of the child.
• This rule is valid until the child has reached the age of majority. If after the age of 18 he does not continue his studies, then this tax relief stops. If he continues to study full-time, then the parents (and persons replacing them) of such children, annually until the child reaches age 24 years old, a certificate confirming studies from this educational institution must be submitted to the employer.
• But life is not reduced to a simple scheme of "dad, mom, children." Legislators tried to provide for all options for raising children by citizens. Foster parents submit copies of the agreement on the transfer to the upbringing of children in the family and present certificates of the adoptive parent.
• This tax break applies to divorced parents when they are involved in providing for the children. The fact of such participation must be documented. If the money for the maintenance of children or other forms of participation in ensuring their well-being is transferred by a parent who does not live with them without any legal formalization, then it will be more difficult to prove it.
• If the deduction is provided in the same place where child support is withheld from the parent, then this fact is already such a confirmation, and nothing additional is required to be confirmed. He does not need any certificate or form.

There are other situations that give such a right. To understand more precisely what documents are required in various situations to receive this tax break, the table will help.

Sizes of standard deductions

Standard deductions for children

Monthly deduction	double deduction
1400 rub. on the first and second child 3000 rub. on the third and subsequent children 3000 rub. per full-time student forms of education, student, graduate student up to 24 years old This deduction is provided for every child under the age of 18, and for each student full-time education up to 24 years. Valid until the month in which income will exceed 280,000 rubles.	2.800 rub. on the first and second child 6.000 rub. on the third and subsequent children Widows (widowers) single parents (before marriage) guardians, trustees, foster parents, as well as parents of children with disabilities. Provided monthly up to the month in which income will exceed 280.000 rubles.

The standard tax deduction is available for children under 18 and for full-time students, graduate students, residents, interns, students and cadets under the age of 24. The value is determined by how many children a person has and what their age is. In 2016, the same amount is given for the first and second child. It is equal to 1.4 thousand rubles. Starting with the third child, the amount increases to 3 thousand rubles. For the third, fourth, fifth, this amount will be given even after the older children grow up and the parents stop receiving the deduction for them.

Let's take as an example a person who has three children under the age of eighteen. The benefit will represent the amount for the first, second and third child, and not one deduction of three thousand rubles.

People raising a disabled child until he or she comes of age are entitled to a separate deduction. It continues to be provided if the disabled person continues full-time studies as a graduate student, resident, intern, and student until the age of 24. But here a reservation is made that only if they are disabled of I or II groups.

The amount of the deduction is not the same for different categories of educators. These changes took place in 2016. In 2016, it is given to a parent, adoptive parent, his spouse in the amount of 12 thousand rubles a month. In 2016, the amount of the deduction due to foster parents, trustee or guardian is noticeably less - 6 thousand rubles. per month.

The procedure for obtaining a standard deduction in 2016

When they plan to receive a deduction at their permanent job, it is quite simple. You need to apply to the employer for it. A sample application can be downloaded or read at the place of work.

To the application, add the documents listed above confirming the right to it, and that's it. All calculations and accruals will be handled by the one who calculates wages.

You don't even need to update the application every year. Only, in the case of full-time education of children after their eighteenth birthday and until they reach the age of twenty-four, an annual confirmation certificate from the place of study will be required.

A person working at two or more jobs at the same time can receive deductions only at one place of work of his choice.

Sometimes it happens that for some reason an employee cannot or does not want to apply for a deduction at the place of work, then he will not be able to receive it there. It is possible that the child was born when the father's income has already reached the threshold amount and the accountant refuses to recalculate. Or maybe the income of the taxpayer does not consist of wages. Let's take a sole trader as an example. In all these cases, a person can use another method of obtaining a "child" deduction.

Then, in order to return the amount of the "children's" deduction due to him, he will have to take a slightly longer path. At the end of the year, you will need to contact the IFTS. He will have to fill out a declaration in the form of 3-NDFL and an application for a deduction. The declaration form and application form can be downloaded online.

Bring the completed declaration form and all the necessary documents and certificates to the tax office at the place of residence. There he will be made recalculation of the taxable base. The returned funds will then be transferred to his account.

Reasons for terminating the deduction

1. The first and obvious reason for stopping the provision of this tax relief to a person is the achievement of his income of the threshold value named in the law.
2. Another obvious and tragic cause is the death of a child. Then in the year of death the deduction continues to be granted and stops thereafter.
3. The same principle applies to other, less dramatic reasons for its termination. The deduction continues to be granted in the year when the reason for its termination occurs, and ceases to be valid from January of the following:
4. When the child is 18 and he is no longer in full-time study.
5. When a child continues to study full-time, but he has reached the age of twenty-four.
6. If he is under twenty-four and has completed his full-time education, the deduction ceases in the month following graduation.

Example of calculating the standard tax deduction for children

Before considering an example of calculating the "children's" deduction, we stipulate general principles. First you need to determine the order of the children. Figure out which one is which in the account for the taxpayer. This is done according to the year of birth, where the eldest will be the first. If twins were born in the family, then their order is determined in random order.

The importance of this is determined by the fact that when the first children become adults, the younger children are still the third and fourth. Or when children appear in a new marriage, one of the spouses may well have a common child first, and the other - the third or fourth. Accordingly, he will receive a deduction for the third, even if the children in the previous marriage have long grown up.

Let's consider just such an example. Petrov P.P. has two children from his first marriage, aged 21 and 16, and two children from his current marriage, aged 11 and 3. Every month, he receives an income of 44 thousand rubles. A man pays child support from his first marriage, so he has the right to provide him with tax deductions for three children. The age of the eldest of his children is already over eighteen and the boy is studying in absentia, so there is no “children's” deduction for him.

Petrov is entitled to deductions for the second in the amount of 1.4 thousand rubles, for two third and fourth children, 3 thousand rubles each. per month. As you can see, 7.4 thousand rubles will be deducted from Petrov's taxable income every month. This will continue until Petrov's income reaches the limit indicated in the law. All this time, personal income tax will be calculated by Petrov P.P. according to the formula:

Personal income tax \u003d (44,000 rubles - 7,400 rubles) x 13% \u003d 4,758 rubles.

RUB 39,242 Petrov will get his hands on a monthly basis. If he did not have deductions for children, then the personal income tax collected would be 44,000 x 13% = 5,720 rubles. This difference in favor of Petrov would have played a role when he would have been paid vacation pay.

Double deduction for children

In cases specified by law, it is possible to receive a double deduction for children. Firstly, a double deduction for children is due for a single parent (guardian, adoptive parent or trustee). True, this is not so easy. If the parents are divorced, and one person is raising the children without receiving alimony or any other assistance, this does not entitle him to a double deduction. Even if one is deprived of parental rights, this does not make the child raising alone the only one. Double deduction and in this case he is not supposed to.

A sample application for a standard double child allowance can be downloaded.

Secondly, a double deduction can be provided to one of the parents if the second writes an application with a refusal in his favor.

True, in order to transfer this right, one must first of all have it. Let's take an example when a mother is on parental leave and receives "vacation pay" that is not subject to personal income tax. The father in this case will not receive a double deduction. When one of the educators does not pay personal income tax, he cannot transfer the right to a deduction, since he does not have it. Failure by one parent to receive a deduction does not automatically entitle the other to a double deduction.

If both family members work, then there is no particular point in transferring the right. After all, the amount of deductions and the cancellation threshold will remain unchanged. And for a parent receiving a double deduction, a certificate will be required monthly from the “refused” parent that his income has not exceeded the threshold. As soon as the income of the "refused" exceeds the approved limit, he loses the opportunity to transfer his right to the second parent, and he ceases to receive it for him.

The issue of granting deductions for disabled children is controversial today. Specialists of the Ministry of Finance believe that educators are entitled to only one (larger) deduction. But the Supreme Court follows a different logic and recommends summing up the deductions - ordinary and for a disabled child. This is the decision taken by many courts in such conflicts.

The employer will have to decide for himself how to proceed.

Changes in 2016

Who is eligible for deductions To those who have providing located - parents; - parents' spouses (stepfather, stepmother); - to adoptive parents; - guardians; - trustees; - adoptive parents - adoptive spouses parents.

Who are the deductions for? For a child under the age of 18 or up to 24 years old, if he is a full-time student form and is: - First or second child. - third, fourth, etc. – For each disabled child under the age of 18. For each full-time student teaching, postgraduate, resident, Intern, student up to 24 years old, if he is disabled I or II groups.

The amount of the deduction, rub. (parents adoptive parents) (guardians, trustees, adoptive parents)

Standard tax deductions for children were provided before. Already in 2015, it was known that in 2016, amendments would be made to the previously existing legislative documents on this issue. There were suggestions that they would be quite serious.

Now it is obvious that no fundamental changes have been made in the grounds and mechanism for obtaining deductions for children in 2016 compared to 2015. In 2016, the threshold amount of income increased from 280 thousand rubles. up to 350 thousand rubles

In 2016, the amount of deductions for disabled children for parents and adoptive parents increased significantly from 3 thousand rubles. up to 12 thousand rubles, and for guardians, trustees and adoptive parents - from 3 thousand rubles. up to 6 thousand rubles for every child with a disability.

Providing standard deductions per child: changes and subtleties

Employees with children are entitled to receive personal income tax deductions. We will tell you how personal income tax deductions for children are provided in 2016, to what amount they apply, and who can claim them.

Who can receive personal income tax deductions for children in 2016

Applies to income taxed at a rate of 13%. You can receive deductions:

• parents, including adoptive ones;
• the spouse of the parent;
• adoptive parent, guardian and trustee raising a child.

Note that mom and dad can use the deduction at the same time. Moreover, if the parents do not live together, then the new spouse of the parent can also claim the child deduction.

In what amount and up to what amount are deductions for children for personal income tax in 2016

An employee can use the deduction until his total income from the beginning of the year reaches 350,000 rubles. In the month when the income exceeds this amount, the deduction ceases to apply.

Personal income tax deductions for children in 2016 produced:

• for each child under 18;
• for a graduate student, resident, intern, cadet and other full-time student under 24 years of age.

We have shown the amounts of children's deductions in the table below.

Table. Personal income tax deductions for children in 2016

Who gets the deduction	Who is eligible for the deduction	The amount of the deduction, rub.
Parent, including adoptive, his spouse (s), adoptive parent, guardian, trustee,	For the first child
	For the second child
	For the third and every subsequent child
Parent, spouse, adoptive parent	For a disabled child under 18
Guardian, trustee, adoptive parent, spouse	For a disabled child under 18
	For a child who is a disabled person of group I or II and who is studying full-time

Be careful when counting how many children an employee has. When deciding how much to provide a deduction for a particular child, the age of previous children does not play a role. For example, an employee has three children aged 30, 26 and 13. Despite the fact that the first two children are already adults, the youngest child is considered the third. Therefore, the deduction must be used in the amount of 3000 rubles.

When the right to deductions for children for personal income tax is lost in 2016

We have already mentioned above that there is a limit on the income of an employee. Deductions for children for personal income tax in 2016 up to what amount are provided? An employee is entitled to use the deduction until his income from the beginning of the year, taxed at a rate of 13%, has not exceeded 350,000 rubles. From the month in which the income has become more than the specified amount, the employee loses the right to deduct.

Example. Gorenkova D.V. works at Listvennitsa LLC, has a monthly salary of 40,000 rubles. and one 11 year old child. Until what month will Gorenkova receive a child deduction in 2016?

The total salary for eight months of 2016 will be 320,000 rubles. In September, Gorenkova's total income will exceed 350,000 rubles, and she will lose the right to a child deduction.

From January to August, an employee receives 34,982 rubles a month in her hands. (40,000 rubles - x 13%). And in September, Gorenkova will receive a salary of 34,800 rubles. (40,000 rubles - 40,000 rubles x 13%).

In addition, you need to track the age of the child. An employee is entitled to receive a child deduction until the end of the year in which the child turns 18. Naturally, provided that the employee's income did not go beyond 350,000 rubles.

Example. Rusakova V.I., who works at Sfera LLC, has a 17-year-old child who turns 18 on July 15, 2016. Rusakova's monthly salary is 32,000 rubles. In what month will she receive the last deduction?

Despite the fact that in July the child will become an adult, Rusakova has the right to receive a deduction until December inclusive. However, her total income from January to November will be 352,000 rubles. This means that in October the employee will receive a deduction for this child for the last time.

And what about full-time students, graduate students, residents, interns, students and cadets? Parents of such children are granted deductions until the end of the year in which the child reaches 24 years of age. Note that if the child finishes school before the age of 24, then the parent will lose the right to receive a deduction in the month following the one when the study ended.

Will the size of the standard tax deductions for the children of employees change from 2016? Will the taxpayer's marginal income remain the same, above which "children's" deductions are not granted?

According to the Federal Law of November 23, 2015 No. 317-FZ “On Amendments to Article 218 of Part Two tax code Russian Federation” (hereinafter - Federal Law No. 317-FZ), the provision of standard tax deductions for the children of employees from 2016 will be carried out in a new way. What these innovations are, we will tell in the article.

When determining the size tax base for personal income tax is entitled to receive standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation. One of these deductions is the deduction granted to the taxpayer who is responsible for the child(ren) (that is, the deduction for the taxpayer's children).

Such a deduction is provided in accordance with paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. Taking into account the changes introduced by Federal Law No. 317-FZ, from 2016 this subparagraph will be set out in new edition, according to which:

1) the amount of the deduction provided for a disabled child will increase. The amount of "child" deductions provided for each month of the tax period for each child if a child under the age of 18 is disabled, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of groups I or II, will be from 2016:

• 12 000 rub. when providing a deduction to an employee who is a parent, spouse of a parent, adoptive parent, on whose support the child is;
• 6 000 rub. when providing a deduction to an employee who is a guardian, custodian, foster parent, spouse of the foster parent who provides for the child.

In 2015, the deduction for a disabled child is 3,000 rubles. regardless of who is on the provision of it: a parent or guardian, adoptive parent or custodian.

For other children who are not disabled, the amount of deductions will remain the same;

2) marginal revenue will increase, above which the deduction is canceled. The tax deduction for children will be valid until the month in which the taxpayer's income (with the exception of income received from equity participation in the activities of organizations 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 13 %) by a tax agent will exceed 350,000 rubles. Starting from the month in which the specified income exceeds 350,000 rubles, the tax deduction for children will not be applied.

That is, from 2016, the amount of the taxpayer's marginal income, compliance with which gives the right to apply the deduction for children, will increase by 70,000 rubles. compared to 2015 (today, the marginal income is 280,000 rubles).

Otherwise, the procedure for granting standard deductions for children will not change.

Recall that the tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided to the parents, spouse of the parent, adoptive parents, guardians, trustees, foster parents, spouse of the adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

Wherein individuals, whose child (children) is (are) outside the Russian Federation, the tax deduction is provided according to the documents certified by the competent authorities of the state in which the child (children) lives (live).

A double tax deduction is provided to a single parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage. In addition, a double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of a statement about the refusal of one of the parents (adoptive parents) to receive a tax deduction.

The reduction of the tax base by the amount of the tax deduction is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) to be brought up in a family comes into force and until the end of the year in which the child (children) has reached (have reached) the appropriate age, or the validity period has expired, or the agreement on the transfer of the child (children) to be raised in a family has been prematurely terminated, or the death of the child (children) has occurred. The tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in in due course during the period of study.

From 2016, employers will provide employees with children, taking into account:

• an increased deduction for each child with a disability;
• the maximum amount of income of the taxpayer, on the provision of which there are children.

Such changes are introduced from the new year in connection with the adoption of Federal Law No. 317-FZ.

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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. And here is the IP common system he will receive a tax 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 maximum amount annual income for 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 apply for a double deduction, only it is necessary that the second parent refuse the deduction in favor of the first. If the second parent is not working, is 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, a Form 25 birth certificate and a copy of the passport's marital status page must be brought 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, create new family and you will raise unborn 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-completed 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.

Personal income tax payers with children, in accordance with the Tax Code of the Russian Federation, are provided with benefits in the form of a tax deduction. Before you go to the tax office or rush to the employer with a statement, check the following points:

• how much is due to parents as compensation;
• whether the benefit is granted to adoptive parents in the presence of foster children;
• what amount cannot exceed income for applying a tax deduction.

Read also on our portal:

How to calculate the tax credit to which an employee is entitled?

Russian law defines the following amounts of monthly income for which personal income tax is not charged, their limit value:

• in the presence of the first, second child - 1400 rubles for each;
• third, subsequent children - 3000 rubles for each;
• Since January 2016, disabled children have been giving their parents the opportunity to reduce the size of the tax base by 12,000 rubles. If a disabled person grows up in a foster family, his legal guardian will receive compensation from only 6 thousand monthly income.

Moreover, the corresponding article of the code regulates the age of the disabled person, up to which benefits are provided. If he is a full-time student, graduate student, then the period for granting reimbursement is extended to 24 years.

The changes also affected the amount of annual income. A citizen of the Russian Federation receives a refund until his income from the beginning of the year reaches 350 thousand rubles. In the month when the total income reaches the specified amount, the person loses the opportunity to save part of his salary until the beginning of the next year.

You can get a double refund in the following situations:

• if the parent is recognized as the only one, which is confirmed by a document issued by the registry office;
• if one of the spouses refused to issue a deduction.

If you are claiming a double deduction, please note that a spouse who does not work is not entitled to a waiver of benefits, since her income is not subject to personal income tax.

What documents are needed?

What needs to be done so that you are provided with standard tax deductions for personal income tax in 2016 for children, regardless of whether you are parents of large families or you have only one or two babies? Let's talk about that too. You need to apply to the accounting department of the enterprise where you work, to have the following documents with you: copies of children's birth certificates; application in the form that the accountant will indicate to you wages; documents confirming the right to a double deduction (such a deduction is provided to a single parent or adoptive parent). In the event that you have not completed tax break at the place of work for some reason, you can do this at the end of the tax period (calendar year) by filling out a 3-NDFL income declaration in paper or electronic form. In the program for filling out the declaration, in the “tax deductions” section, there is a column that refers to the presence of children in the taxpayer. Many people who are new to this program do not immediately understand where to put a “tick”. You need to put a mark in the box “the number of children, starting from the third, did not change and amounted to N children” (for example, if there are 3 children in the family, then the number 1 should be put here, since the third child in this family is one).

What are you supposed to do if one child is already grown up?

Fortunately, it happens that children grow up. If the oldest child is 18 years old and not in full-time education, or is 24 years old and graduated, you will no longer be entitled to the older child's deduction. But you have two more, let's say that they are 9 and 14 years old, then you are entitled to a tax credit for both the second and third child, that is, 1400 and 3000 per month.

In what other cases is the provision of a tax deduction terminated?

The tax deduction will end if the child dies in the current calendar year. Benefits will cease on January 1 of the next calendar year. If the child is not a full-time student and turns 18, the deduction also ends on January 1 of the next calendar year. Of course, this entire system cannot be called 100% perfect, and obtaining a deduction requires the collection of certain documents and confirmation of one's status; for families that have three or more children, this is a significant measure of social support from the state that must be used.