NDFL deduction per child per year. Standard child tax deduction. Types of standard tax deductions

The right to receive a tax deduction for children is each of the parents of the child or foster parents (guardians) who receive income subject to personal income tax of 13%.

The deduction is made for each child under the age of 18 and for each full-time student, graduate student, intern, student, cadet under the age of 24.

The standard deduction for a child (children) is applied until your cumulative income from the beginning of the year does not exceed 350,000 rubles. Only income subject to personal income tax 13% is taken into account.

The amount of the deduction for children in 2018

1. For the first and second child - 1400 rubles.
2. For the third and each subsequent child - 3000 rubles.
3. For each disabled child under the age of 18 and for each full-time student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles. (since January 1, 2016), and for guardians, trustees and foster parents, this deduction is 6,000 rubles.

The specified amount of the deduction is the amount by which the income subject to personal income tax is reduced. If you want to know how much you can save by applying the deduction, calculate 13% of these amounts.

When determining the amount of the deduction, it is necessary to line up the order of children according to their dates of birth. The eldest of the children is the first born child, regardless of how old he is and whether he is entitled to a deduction or not.

If the spouses have a child from early marriages, then their common child will be considered the third. The deduction in the indicated amounts is entitled to be received by each parent separately, or by one of the parents, but in a double amount, provided that one waives his right to the deduction in favor of the other.

Also, a double deduction for a child is provided to a single parent (guardian). The parent can be recognized as the only one if the other parent of the child has died, is missing or there is no information about him in the birth certificate of the child.

But the single parent loses the right to double the deduction starting from the month following the month of his marriage. Parents being divorced and not paying child support are not grounds for receiving a double deduction.

ATTENTION: if the amount of tax deductions turns out to be more than the income of the employee, then the tax base for personal income tax is assumed to be zero (clause 3 of article 210 of the Tax Code of the Russian Federation). And the difference that has arisen in one month between the amount of deductions and earnings can be transferred to another month (s), but only within one current year (letter of the Ministry of Finance dated October 22, 2009 No. 03-04-06-01 / 269).

We receive a deduction through the employer

We collect the necessary package of documents:

1. Certificate of birth or adoption (adoption) of the child (copy).
2. A copy of the marriage registration document (passport or marriage registration certificate).
3. Certificate of disability (if the child is disabled).
4. Certificate from the educational institution (if the child is a full-time student).

OPTIONAL if the employee is a single parent/guardian:

• Death certificate of the second parent (copy).
• Extract from the court decision on the recognition of the second parent as missing (copy).
• Certificate in form No. 25 confirming the status of a single mother (a woman with a child who officially does not have a father).
• A document confirming that the parent is not married (passport).

OPTIONAL, if the employee is a guardian or custodian:

• Decree of the body of guardianship and guardianship.
• Agreement on the implementation of guardianship or trusteeship.
• Foster Family Agreement.

Receipt through the tax

If during the year the deductions for the child were not provided by the employer or were provided in a smaller amount, then at the end of the year they can be received in the tax in the entire amount immediately in the amount of personal income tax paid for the past year.

We collect the necessary package of documents. Keep in mind that when submitting copies of documents to the tax office, you must have their originals with you. So, you will need the following:

THEN WE PROVIDE THESE DOCUMENTS to the tax office at the place of residence.

After receiving the documents, the tax will check them. Verification must be made

Within 3 months.

After the end of the audit, the tax inspectorate must send you a written notification with its results (provision or refusal to provide a deduction) within 10 working days.

In case of a positive decision, within 1 month you must transfer the funds.

An example of a tax deduction for one child in 2018

Ivanova M.P. has a child aged 8 years. Her monthly salary is 25,000 rubles.

Ivanova M.P. in 2018 has the right to a deduction - 1,400 rubles. (for first child)

Then personal income tax will be withheld not from 25,000 rubles, but from 23,600 rubles. (25,000 rubles - 1,400 rubles)

And she will pay personal income tax - 3,068 rubles. (23,600 rubles * 13%) instead of 3,250 rubles. (25,000 RUB*13%)

Thus it is Ivanova M.P. save 182 rubles. (3,250 rubles - 3,068 rubles)

She will be able to apply this deduction throughout the year, because. total income of Ivanova M.P. from the beginning of the year will not reach the limit of 350,000 rubles.

(salary 25,000 rubles * 12 months = 300,000 rubles).

Then the savings for 12 months of applying the deduction will be: 2,184 rubles. (182 rubles * 12 months)

The tax deduction for children, which is provided to a citizen who has an annual salary not exceeding 350 thousand rubles in 2016, will help increase family income. If you have minor family members as your dependents, then the state is ready to return money to you for the upbringing and education of future Russian taxpayers.

For a year, every able-bodied Russian must pay personal income tax to the state. Existing laws allow you to save money on this and get an increase in the family budget. People who have minors on their payroll can return part of the amount or not pay it at all if they correctly draw up the benefits due to them. In the coming year, the size of such payments has changed upwards. If you want to know how to claim the 2016 child tax credit, read this information carefully to help you correctly calculate the minor's benefit and get a substantial cash increase.

What does this benefit

The standard tax deduction for a child in 2016 provides an opportunity to reduce the taxable income of any Russian. This is a certain amount that can be returned after payment of personal income tax. Each owner of an enterprise or company pays 13% of the total salary of his employees to the state. This means that anyone with an official salary must pay 13% of their total monthly income as personal income tax. If a person has a child, then the current legislation allows you to return part of this money.

The deductions for children provided for by law can be standard and non-standard. Non-standard fiscal privileges require the submission of a number of documents and are stipulated by special articles of the Tax Code of the Russian Federation. Such refunds are among the standard benefits provided by law. Everyone can get it if he has children and a certain living standard.

Features of obtaining

In order for parents to receive a refund of personal income tax in 2016, it is necessary to consider the procedure for obtaining such a benefit and find out which category the person who wants to receive such a refund belongs to.

All people with minor family members and a certain amount of income can apply for a standard tax deduction for children in 2016. This is available to two main groups of taxpayers who are entitled to tax privileges. One includes people with special social status and services to the state, and the other includes all ordinary citizens who have minors in their care. The first group includes:

• persons with the title of Hero of Russia;
• disabled people;
• veterans;
• pensioners;
• mothers of many children, etc.

Who can get a refund

This category of benefits that certain groups of citizens can receive, as well as those who have minor dependents. At the same time, the total budget of such people should be less than the amount established for this reporting period.

The tax deduction for a child, according to the current legislation, can be received by:

• parents;
• guardians;
• adoptive parents.

You can find out who can receive standard cash refunds for minors in the Tax Code of the Russian Federation. Its 218 paragraph describes in detail the categories of citizens entitled to the return of part of the tax paid. A person who has minor dependents in his care should remember that he is entitled to receive a refund of part of the money, regardless of the availability of other tax benefits. If the taxpayer is a pensioner, veteran or has government awards, then if he has one or more minors dependent on him, he can return part of his personal income tax, receiving a tax deduction.

The amount of the tax deduction

The standard tax deduction for a child in 2016 is accrued according to a certain scheme. Until this year, the calculation of the returned amounts for the payment of personal income tax for children was carried out from the total income of 280 thousand rubles. If the income of a citizen did not exceed 280 thousand rubles during the reporting period, a person could receive tax deductions in 2016. The amount subject to 13% tax is taken into account. With a higher income, it was envisaged to cancel the return of a part of the tax in the presence of a minor dependent. Since January 1 of this year, the state has increased the amount of annual income for which parents can return part of the amount by receiving a tax deduction. Now the total income should not exceed 350 thousand rubles. Preferential taxes in 2016 can be used by parents who have:

• three or more minor family members;
• minors with disabilities or full-time students, graduate students, residents under the age of 24 who are disabled of the first or second group.

If a family with a common baby has heirs from first marriages, then the last minor will be considered the third, and the deduction for a minor family member this year will be calculated according to the calculations provided for families with many children. To receive a refund of money taken in the form of tax, you will need to accurately draw up all the necessary documents. The total amount can reach 1400 rubles. for one baby and 3000 rubles. for three or more children.

Innovations 2016

When calculating standard deductions in 2016, parents should keep in mind that certain changes have taken place in the current tax laws. According to the draft law adopted last year, the threshold for the amount of annual income that allows receiving benefits for a minor family member is increased. This law increases the taxable annual income of parents from 280 thousand to 350 thousand rubles.

Legislators have increased the amount of personal income tax refunds for parents whose minor dependents have a disability. Therefore, this year, for the standard tax payments for children in 2016 for taxpayers with minors with a disability group, the amount has increased. For parents with a minor with a disability, the tax deduction increases to 12,000 rubles. If such a minor is cared for by foster parents, guardians or trustees, then the amount of the refund increases to 6,000 rubles. Prior to this, the tax refund amounted to only 3,000 rubles.

These changes came into effect on January 1, 2016. Therefore, citizens who have relatives or adoptive disabled minors in their care can take advantage of the opportunity provided to them to reduce their income tax by correctly processing the return of payments for a minor in 2016.

Design rules

Taxpayers who have children of their own or adopted children, and the annual budget does not exceed the limits specified by law, can claim standard tax deductions under the law. To receive a refund from the state for a minor this year, a citizen must:

1. Complete an application for this tax credit. The application must be made in the name of the employer.
2. Provide all copies of documents that confirm the legality of the right to receive a tax benefit in 2016.
3. Provide documentary evidence that the citizen is the only guardian of a minor, if he alone supports him.
4. Submit all these documents to your employer with a request to arrange for him to return part of the money paid for personal income tax, if there are more minors in his care.

In order to accurately determine the amount of your returns, you need to correctly rank the birth order of all minors.

It includes all the minor members that are in the family, including those born from previous marriages. The very first in this list should be the firstborn. It is important to indicate the total number of minors in the family, and not just those for which you can receive tax deductions for children in 2016.

When filling out the necessary documents, you need to remember that only one employer can make a refund. If a person officially works in several organizations at once, then he needs to choose one of them to issue standard deductions for children.

The tax deduction for children in 2016 can be received by parents whose income does not exceed 350 thousand rubles. If the amount earned was higher, then the person loses the right to receive money from the month when the excess of the established annual rate was recorded.

A person whose descendants die in infancy is also ineligible for standard tax credits. In this case, the accrual of tax refunds continues until the next year following the date of death of the baby.

When does the payment of income tax benefits stop?

Personal income tax refunds cease if the minor is 18 years of age and not in school. If a dependent is studying full-time, then up to the age of 24 his parents, guardians or adoptive parents can receive tax benefits for his maintenance at their own expense. Parents are eligible to receive standard refunds for adult family members if the latter will be in full-time education until the age of 24. Upon reaching this age, the refund stops from the next calendar year. By correctly calculating all the factors and conditions for the deduction, parents will be able to receive a significant addition to the family budget.

The legislation allows receiving refunds for dependents up to the age of 24 if they receive higher and specialized education on a full-time basis. Correctly drawn up refunds of payments will help to rationally spend the family budget. The returned sums will be a good help to the family involved in the upbringing of the younger generation. Our information will help you increase your family budget.

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

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

- Who can apply for a "child" deduction?

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

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

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

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

- What are the conditions for receiving a deduction?

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

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

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

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

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

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

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

- What if the application was not submitted?

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

- What documents confirm the right to a deduction?

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

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

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

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

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

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

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

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

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

- For what period is the deduction valid?

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

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

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

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

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

the child has reached the age of 18 or 24,

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

Death of a child(ren).

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

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

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

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

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

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

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

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

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

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

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

- What does the income limit include?

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

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

- How is the income limit tracked?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

- What is the deduction amount?

The following deductions apply:

1,400 rubles - for the first child;

1,400 rubles - for the second child;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

- Who is eligible for a double deduction?

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

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

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

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

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

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

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

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

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

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

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

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

The deduction options have separate codes 126-149 (Appendix No. 2 to the order of the Federal Tax Service of September 10, 2015 No. ММВ-7-11 / 387@).

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

30.01.2017

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 is 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.

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.

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

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

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

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

The tax deduction is valid until the month in which the income of the taxpayer (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 (wife), 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 received upon filing a declaration with the tax office at the end of the tax period. Until January 1, 2016, employees had the right to apply to a tax agent for a year to receive social deductions, specified in paragraphs. 4, 5 p. 1 art. 219 of the Tax Code of the Russian Federation (on the costs of paying additional insurance premiums for the funded part of labor pensions, as well as on non-state pension provision and voluntary pension insurance). Such an opportunity appeared for taxpayers after the entry into force of Federal Law No. 279-FZ of December 29, 2012 “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation”.

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

• documentary evidence of the taxpayer's expenses in accordance with paragraphs. 4, 5 p. 1 art. 219 of the Tax Code of the Russian Federation;
• withholding contributions under contracts of non-state pension provision, voluntary pension insurance, voluntary 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 agreement does not contain information about the license of the NPF, you must submit a copy of the license, certified by the signature of the head and the seal of the NPF.

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

So, social tax deductions for personal income tax 2016, provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation are provided when the taxpayer submits a declaration to the tax authority at the end of the tax period, unless otherwise provided by this 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-7-11/473@.

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 (shares) in it, a share (its part) in the authorized capital of an organization, upon assignment of rights of claim under an agreement on participation in shared construction (under an investment agreement on shared construction or another agreement associated with shared construction).

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

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

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

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

• expenses in the amount of cash and (or) the value of other property, which were made as a contribution to the authorized capital upon the establishment of the company or an increase in its authorized capital;
• expenses for the acquisition or increase of a share in the authorized capital of the company.

For your information

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

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

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

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

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

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

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

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

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

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

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

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

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

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