How to apply for and receive a tax deduction for children

Raising a child is quite difficult financially, especially when he is not alone in the family. The state is trying to help citizens with children. For this purpose, a tax deduction for children has been approved. It is enshrined in Art. No. 218 of the Tax Code of the Russian Federation. When a person officially works, he has the opportunity to take advantage of the privilege and pay personal income tax from a smaller amount.

Tax deduction for children, concepts and definitions

What is a tax deduction for a child can be understood by carefully studying article 218 of the Tax Code.

All people who work officially pay the state tax on the income of an individual in the amount of 13%. For example, from a salary of 11 thousand, an employee will make a contribution to the state treasury (11,000 × 13%) = 1,430 rubles.

A formalized deduction is an amount that reduces the tax base. By receiving personal income tax benefits for children, employees reduce the monthly contribution to the state budget. In practice, it looks like this. The amount of the benefit is deducted from the accrued salary, the remainder is taxed at 13%.

If the employee has written a statement to the employer, the standard child tax deduction may be provided every month during the tax period. Only, the law establishes a salary limit of 350,000 rubles per year. If this indicator is exceeded, the benefit is suspended until next year.

A one-time registration of benefits through the IFMS is allowed, if it was not issued at the place of work. This can be done once a year, but you can receive compensation at once for all months in one amount.

Upon dismissal from the current place of work, a person receives a certificate 2 - personal income tax, it must be submitted to the new employer to provide standard tax deductions. This document contains detailed information about the provided benefits and tax base.

When a person works for several employers at the same time, you will have to choose which of them to apply for a benefit. Usually, the granting of benefits is made at the main place of work. It is recommended that you monitor the provision of the deduction yourself. If an error is detected, it is necessary to report it to the accounting department.

If an excessive amount of the benefit is granted, the employee will have to pay the tax on his own.

Who has the right to issue a deduction for a child

Who is entitled to a tax deduction can be determined based on Art. 218 NK. The following are entitled to receive a standard deduction for children:

• parents;
• adoptive parents;
• guardians.

Each of the legal representatives is entitled to apply for the benefit. For example, the mother and father of the offspring are at the same time at the place of work. The same applies to other legal representatives of the child.

Requirements for the applicant

Before thinking about how to apply for a benefit, you need to familiarize yourself with the conditions. There are certain requirements when providing the amount of the deduction for the child:

• The benefit can only be used for children. Up to how old:
  • under the age of 18;
  • up to 24 years old if they are full-time students.
• The earnings of a legal representative are official and subject to personal income tax.
• The parent's income since the beginning of the year is not more than 350 thousand rubles. From the month when this limit is exceeded, the income tax benefit is terminated.
• The offspring is dependent on the legal representative.

When all the conditions are met, you can go to the employer to apply for a benefit.

Standard tax deductions for children with established disabilities, issued regardless of age category.

Child benefit amount

According to the law, the benefit is valid only until the statutory limit of three hundred and fifty thousand rubles is exceeded in the current billing period. In the new year, it needs to be issued again. Some employers do not force employees to write applications annually. The application form provides for the registration of benefits for the entire period until the offspring of a certain age is fulfilled. But, most of the organizations are forced to provide the required documentation package every year. This is due to the safety net, anyone can lose the right to receive benefits during the year.

The standard child deduction in 2017 is:

The table does not indicate the amount to be returned, but the amount of the deduction. In other words, this indicator will not be subject to personal income tax.

A child deduction can be drawn up by both parents at the same time, if personal income tax is paid to the state treasury. This takes into account:

• The order of children for each parent separately, since their number may differ. Accordingly, the amount of the deduction for the mother and the father will be different.
• Children can be either native or adopted.
• All offspring are calculated, including adults and those who have passed away. For example, in the past, the applicant was granted a benefit for two children. One offspring grew up, but another was born. Accordingly, social benefits will be considered as follows: 1400 + 3000 = 4400 rubles.

There is no deduction for deceased children, they are only taken into account in the calculation of the number of children.

Calculating the child deduction in the examples

Suppose Simonova Olga Ivanovna has three children: five, seven, and ten years.

The amount of her accrued wages, monthly is 45 thousand rubles.

Since all people are required to pay 13% of personal income tax on earnings, it is also no exception. But, a woman has the right to take advantage of the privilege:

1. 1400 RUB - deduction for the first child;
2. 1400 RUB - the second offspring;
3. 3000 RUB - the third baby.

It turns out that the total amount of the tax deduction for the month is calculated as follows: 1400 + 1400 + 3000 = 5800 rubles.

Accordingly, a woman is paid in her hands: 45,000 - (45,000 - 5800) × 13% = 39904 rubles. In the absence of an incentive, the accounting department would consider personal income tax from the entire amount of accruals.

Standard deductions are provided until a month until the amount of income exceeds 350 thousand rubles. With a given income, the personal income tax benefit will expire in the eighth month - in August.

Let's now look at an example of how it is calculated:

Gavrilova Valentina Pavlovna has two children: 25 and 13 years old. Her monthly salary is 15 thousand rubles.

She is not entitled to a benefit for an older child. Then, the calculation of income on hand will be as follows:

15,000 - (15,000 - 1,400) × 13% = 13,232 rubles.

At the same time, if the youngest offspring were not the second, but the third, she would be deducted in the amount of 3,000 rubles. Accordingly, the calculation will look like this:

15,000 - (15,000 - 3,000) × 13% = 13,440 rubles.

From the last example, it can be seen that there is no deduction for adult children, but they are included in the calculation of the number.

Double benefit who is allowed

The legislation of our country permits the receipt of double benefits for certain categories of workers:

• If the eligible second parent is waived. To do this, the parent who refused the deduction must take a certificate from the place of work stating that the benefit was not granted.
• The only parent, if the death or unknown absence of the second is confirmed. Then you will have to bring the documents - the grounds.
• Single mothers. Single women do not include women, in the birth certificate of children of which the father column is filled in. Even if they don't live together.

You will not be able to refuse the benefit:

• non-working parent;
• a woman on maternity leave;
• persons registered at the employment center.

It turns out that if both parents are officially employed, one of them is entitled to a double tax deduction per child. But, for this it is required to issue an official waiver of the benefit to one of them.

Example of calculating double deduction

Consider the calculation of a double tax deduction using an example. Let's say Elena Pavlovna Klimova has a salary of 37 thousand rubles and one child. Her husband officially refused the benefit. From this moment on, a woman has the right to claim a double benefit.

One offspring, according to the law, is entitled to a social deduction of 1400 rubles, a double benefit is calculated as follows:

1400 × 2 = 2800 rubles.

It turns out that the employee will receive a salary in her hands, taking into account the calculated and withheld personal income tax:

37,000 - (37,000 - 2800) × 13% = 32,554 rubles.

It turns out that if the parent refuses the benefit, the second legal representative uses this benefit in double the amount.

Documents required to provide a deduction

The provision of the standard child tax deduction is declarative only. To do this, the employee must submit documents to the accounting department at the place of work:

• application in the form of organization;
• identification;
• birth certificates of all offspring;
• marriage or paternity certificates, if any;
• the fact of confirmation of disability, if any;
• certificate from the place of study when the son is over 18 years old.

When the parent is the only legal representative, one of the following documents is additionally required:

• certificate of death of the second parent;
• a court order on an unknown absence;
• certificate of absence of establishment of paternity.

The guardian will additionally have to bring the custody order or contract to the foster family.

To issue a refund at the tax office, you must additionally collect:

• declaration for a year, maximum three;
• certificate of income from the place of work;
• bank card or account service agreement;
• photocopies of all listed documentation, except for certificates.

When a package of documentation is personally handed over to the tax office, you are required to take the originals of all papers with you. The service specialist will check the copies with them and give them back.

When documents are submitted for deduction

The moment the tax deduction for children is provided depends on the day of treatment and other factors:

• at the birth of a baby;
• from the day of employment.

Sometimes, for some reason, the employee does not immediately write an application for social tax deduction from the moment the right arises. Then the employer must recalculate the personal income tax for the current year. Otherwise, the applicant has the right to use the privilege by contacting the Federal Tax Service Inspectorate.

The maximum period for which the inspectorate will issue compensation is three years. For example, an employee had a child, but he did not report this fact at the place of work. Two years later, he learns that he was eligible for child deductions. To issue a return, he needs to collect the documentation and hand it over to the IFTS. The inspectorate will pay him compensation for the past two years.

Many people are interested in how to get a deduction at the place of work. The employee is recommended to adhere to the scheme of actions:

1. Collect the required documentation.
2. Contact the accounting department where the income was calculated. Write a statement and hand over the papers.
3. If the month is not yet closed for payroll calculation, tax deductions for children will be provided from it. Otherwise, the employee will receive a benefit from the next month.

When a personal income tax payer works simultaneously in several organizations, he will be able to issue a tax deduction only in one of them.

How to get a deduction for children through the IFTS

When the benefit was not provided by the organization or was not provided in full, the employee has the right to claim a refund through the Federal Tax Service Inspectorate. Procedure, how to get a tax deduction through the inspection:

• Fill out a tax return. You can do this on the official website or ask for the help of specialists. The specialist's service will be paid. You can fill out the document yourself free of charge. The site contains detailed instructions for design.
• Take certificate 2 - personal income tax from the employer. If the applicant has several places of work, certificates must be taken from each of them.
• Collect the rest of the required documentation.
• Provide a package of papers to an IFTS specialist.
• Write two statements:
  • for a refund;
  • about transferring funds to a bank account.
• If all the documentation is collected correctly, the specialist accepts it.
• A desk audit is being carried out within two months. At this time, the applicant may be summoned to the inspection to resolve disputes.
• If a positive decision on payment of compensation is made, money is transferred to the recipient's bank account within a month.
• In case of refusal, the personal income tax payer has the right to challenge the inspectorate's decision in court.

It is allowed to provide documentation to the tax service in several ways:

• Personally. This is the most common option as it is the fastest. It is also easier on the spot to immediately resolve all the issues that have arisen.
• Sending a package of papers by mail, a letter with a notification and an attached inventory. All photocopies will have to be certified beforehand.
• Through the portal of public services. To do this, you will have to pre-register and confirm the data. You also need to connect the electronic signature service, which costs five hundred rubles a year.
• Through your personal account on the IFMS website. This also requires prior registration. An electronic signature is not required here.

Each person has the right to independently choose which of the ways to return the money. Personal appeal remains the most widely used option.

Termination of provision of deduction

Everyone sooner or later loses the right to a deduction. This happens for one of the reasons:

• When the payroll exceeds 350 thousand rubles. in a year. In the next period, deductions are granted again.
• Upon the death of a minor, the child tax deduction is granted until the end of the year, then expires.
• Upon reaching eighteen years of age, in some cases twenty-four years.

Do deductions add up to other benefits

Child deductions can be summed up with other types of benefits. For example, you can get a property deduction at the same time. Also, at the same time, it is allowed to apply for a tuition benefit.

It should only be borne in mind that the benefit cannot be more than the taxes paid to the budget. In this case, it does not matter whether the property deduction is provided or for children. Accordingly, it makes sense to issue them separately when income is insignificant.

Suppose that this year the applicant has small amounts of salary accruals, and in the next billing period they have increased. Only time limits should be taken into account. It is possible to issue compensation for a property deduction, as well as a benefit for children, up to a maximum of three years.

At the birth of a child, each parent is entitled to a tax deduction.

The benefit will not be calculated automatically. To do this, you need to collect the necessary documentation and contact the employer or the Federal Tax Service Inspectorate.