Tax deduction for stepchildren. Tax deduction for the wife's child, how to get it

From January 1, 2012, the amount of the standard personal income tax deduction for each month for a parent, spouse of a parent, adoptive parent, guardian, custodian, adoptive parent, spouse of an adoptive parent who supports children under 18 years of age, for each first and the second child is 1400 rubles.

For the third and each subsequent child, as well as for each disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II, a deduction is due in in the amount of 3000 rubles.

Deceased children are not excluded from the calculation of the total number of children (letter dated 02/10/12 No. 03-04-06/8-33).

For the purpose of providing a deduction, full-time students, graduate students, residents, interns, undergraduates, and cadets under the age of 24 are treated as children under 18 years of age.

If a child has a sole parent (adoptive parent), guardian, or trustee, then he is given a double tax deduction. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

Starting from the month in which the income of any recipient of the child deduction, subject to personal income tax at a rate of 13 percent, exceeds 280,000 rubles, no tax deduction is provided.

There is no need to sum up the income of deduction recipients to compare with the specified limit (letter of the Ministry of Finance of Russia dated July 29, 2009 No. 03-04-06-01/196).

The right to deduction of the father-support provider

The position of the Russian Ministry of Finance, according to which the presence of a marital relationship with the child’s mother and even cohabitation with this child is not a criterion for providing a child deduction to the child’s father, has been established for a long time and is stable.

Paragraph 2 of the letter of the Ministry of Finance of Russia dated 04/03/12 No. 03-04-06/8-96 considers the situation when a child from his first marriage lives together with his mother and her husband, who is not the child’s father. The child's natural father, being divorced from his mother, pays child support for him.

Officials say a divorced parent's eligibility for the standard minor child tax credit is demonstrated by the payment of child support to support the child. The fact that the child of the alimony father is supported by the mother and her husband, with whom he lives, does not affect the right of the natural father to receive a child deduction. In this case, the general conditions for deductions for personal income tax must be met: the age limit for the child, the presence of income subject to personal income tax at a rate of 13 percent, and the amount of this income does not exceed 280,000 rubles.

Let us note that the Ministry of Finance of Russia, in letter dated May 21, 2009 No. 03-04-06-01/117, attempted to introduce an additional criterion for the right of a child support father to a child support deduction - a small amount of alimony, which does not allow providing the child with the necessary means of subsistence. Moreover, officials do not specify what amount of alimony, in their opinion, is sufficient.

The judges believe that the fact that one of the parents pays alimony in the amount in Article 81 of the Family Code indicates that he fulfills the obligation to support the child. In any case, the parent paying child support has the right to apply the standard child deduction in a one-time amount (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 5, 2011 No. KA-A40/9381-11).

In the end, the department abandoned its version with the accounting department independently determining a significant amount of alimony for the purpose of providing a child deduction for personal income tax (letters dated 04.21.11 No. 03-04-05/5-275, dated 07.27.09 No. 03-04- 05-01/589 and No. 03-04-06-01/194).

Deduction for someone else's child living in the family

If a child from a previous marriage lives in the new family of his parent, then the right of the parent’s spouse (stepfather or stepmother) to a child deduction does not raise any objections from the Russian Ministry of Finance. In other words, the stepfather is entitled to a deduction for the child. Moreover, the receipt or non-receipt of alimony for this child by his parent does not play a role.

The situation in which the mother of children from a previous marriage does not receive alimony for them, and these children and another child from a new marriage are dependent on the mother and her spouse, is considered in the letter of the Ministry of Finance of Russia dated September 5, 2012 No. 03-04-05/8- 1064. The authors of the letter indicated that if the children of a spouse live together with the spouse, then, regardless of their adoption, a standard tax deduction can be provided to the spouse who supports them.

Documents to confirm the right to receive a standard tax deduction for children, in particular, can be copies of the children’s birth certificate, marriage registration certificate, and also, according to the Russian Ministry of Finance, a written statement from the spouse that the children, including children from first marriage, are jointly dependent on the spouses.

In a similar situation, but in which the mother receives from the father alimony for a child from her first marriage, when the stepfather lives together with the wife’s children (they are also supported by the stepfather), the Russian Ministry of Finance recognizes the stepfather’s right to a child deduction (clause 2 of the letter of the Russian Ministry of Finance dated 03.04 .12 No. 03-04-06/8-96).

The fourth recipient of the deduction

So, we counted three adult taxpayers who are supported by a child from a previous marriage and who, accordingly, are entitled to a child’s personal income tax deduction:

1) mother of the child,

2) her husband (they both live together with the child);

3) the father who pays child support (lives separately from the child).

The letter dated June 27, 2013 No. 03-04-05/24428 established a fourth “team member” who is also entitled to count on a child deduction. This is the wife of the alimony-paying father, who lives with him separately from his minor child, a stranger to her, but for whom her husband pays alimony from their common family purse.

The Russian Ministry of Finance justifies its conclusion with the following considerations.

According to Article 256 of the Civil Code and Article 34 of the RF IC, property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

Since in this case the property acquired by the spouses during marriage (common property of the spouses) includes the income of each spouse, including that part of the income that is then transferred in the form of alimony to support the child, the spouse has the right to receive a standard tax deduction for the parent's child.

A similar conclusion regarding the right of the spouse of the child support provider to a child support deduction is contained in the letter of the Ministry of Finance of Russia dated April 17, 2013 No. 03-04-05/12978.

Counting the children in order

In subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the amount of the deduction is differentiated depending on the child’s serial number. The question of how to determine this indicator is not discussed in detail in the Tax Code.

If all the children are relatives, then the serial number of the child for the taxpayer-parent is determined simply.

The general approach of officials to counting children for personal income tax deduction purposes is as follows. The first child is the oldest child, regardless of whether a deduction is provided for him or not. The order of children is determined in chronological order by date of birth, regardless of their age (letter dated 05.05.12 No. ED-2-3/326).

But what should one of the spouses do when calculating the priority with other people’s children, that is, with the children of the other spouse?

If all children (two children of the spouse from the first marriage and a common child) live in the new family together and are supported by both spouses, then the common child will be the third not only for the mother herself, but also for her new spouse. Both spouses are entitled to a deduction of 3,000 rubles.

Financiers think so (letter dated June 27, 2013 No. 03-04-05/24428).

When determining the amount of the standard tax deduction, the total number of children is taken into account, including children who have reached the age after which parents and spouses of a parent lose the right to receive a standard tax deduction. The order of children is determined by their dates of birth, that is, the first child is the oldest child.

Is it possible to include in the calculation of serial numbers to determine the amount of deductions for the wife of the father of adult children who are strangers to her and living separately? After all, they are not supported by her; alimony is not paid to them from the common family purse.

It turns out that in this case, too, for the purposes of the child deduction, the Russian Ministry of Finance applies a general methodology for calculating the serial number of children, regardless of their place of residence and age.

The letter of the Ministry of Finance of Russia dated 06/07/13 No. 03-04-05/21379 contains a request in which the spouse has three natural children (two adults from their first marriage, living separately from their parents, and one common one living in the family), and spouses - one child (common).

The authors of the letter explain that the parent’s spouse has the right to receive a standard tax deduction for the third (common) child for each month of the tax period in the amount of 3,000 rubles. However, the standard tax deduction for the first and second adult children is not provided. In other words, her only child common with her husband is considered third for personal income tax purposes after her husband’s two adult children.

Documents for deduction

For a father who lives separately from the child and pays alimony for him, to confirm the right to a child deduction, the Ministry of Finance of Russia recommends submitting the following documents to the accounting department: a child’s birth certificate, a divorce certificate, a writ of execution (court order) to collect alimony or a notarized agreement on the payment of alimony, documents confirming the payment of alimony. If he has the status of a single parent with the right to a double deduction, then to this package are added the death certificate of the child’s mother, documents confirming that the only parent is not married (letter of the Ministry of Finance of Russia dated July 19, 2012 No. 03-04-06/ 8-206).

In the case of parents and their spouses living together with a child, the Russian Ministry of Finance believes that providing the child with the required amount is carried out automatically. Therefore, to confirm the fact of providing for a child, it is proposed to confirm cohabitation with him with a certificate from the place of residence of the relevant housing maintenance organization (Unified Information and Settlement Center) or a certificate from a homeowners’ association, housing or housing construction cooperative, or a certificate from the city settlement and rural administration (letter dated 04/02/12 No. 03-04-05/8-401).

If the child lives with the father, but is registered elsewhere, then, according to the Russian Ministry of Finance, a statement from the child’s mother will do, stating that her husband actually lives with the child and is involved in providing for him (letter dated August 22, 2012 No. 03-04 -05/8-991).

In the letter of the Ministry of Finance of Russia dated 09/05/12 No. 03-04-05/8-1064, a similar statement from the mother of children in favor of the stepfather living with them is proposed to be used to confirm his right to child deductions for the children of the spouse from a previous marriage.

If the child is an adult, is a full-time student, alimony is not paid for him, but the participation of the separately living parent in his maintenance continues, then the option described in the letter of the Ministry of Finance of Russia dated May 22, 2013 No. 03-04-06/18179 is possible. It says that if the child’s father is divorced and does not actually live with the child, then documents to confirm his right to receive a standard tax deduction, in particular, may be a copy of the child’s birth certificate, a certificate from the child’s place of study, documents confirming the fact of transfer of funds to support the child, a written statement from the ex-wife (child’s mother) that the child’s father is involved in providing for him.

The letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06/8-289 explains that if a taxpayer’s child is studying abroad, then the certificate from the educational institution must have a translation into Russian.

Transferring a deduction for someone else's child to a spouse is not provided.

In subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation there is also a rule that a tax deduction can be provided in double amount to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

As we can see, in contrast to the provision of a child deduction to both parents and their spouses, the transfer of such a deduction between a parent and his spouse (for example, from mother to stepfather and vice versa) is not provided. The right to a deduction can only be waived in favor of the other parent (adoptive parent), regardless of the existence of a marital relationship between the parents.

Officials interpret this rule in such a way that a taxpayer can refuse a deduction only if he has the right to this deduction, confirmed by relevant documents. If the first parent does not work and does not have other income subject to tax at a rate of 13 percent, or he receives income that is not subject to taxation (for example, a non-taxable state child benefit), or he has lost the right to a deduction due to his income reaching the threshold 280,000 rubles, then he has no grounds for refusing to receive a deduction in favor of the second parent (letter of the Federal Tax Service of Russia dated 02.27.13 No. ED-4-3/3228, Ministry of Finance of Russia dated 05.23.13 No. 03-04-05/ 18294, dated 03/06/13 No. 03-04-05/8-178).

Standard deductions, including children's deductions, can be carried forward to subsequent months, but only within the tax period (calendar year). The transfer of these amounts to the next year is not provided for by Chapter 23 of the Tax Code of the Russian Federation (clause 3 of Article 210 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 05/06/13 No. 03-04-06/15669, dated 01/19/12 No. 03-04-05/8 -36)

Elena Vedenina,

accounting and tax expert

Child tax deductions are one of the types of government benefits for parents who support minor children or students under 24 years of age. The use of a deduction allows you to save part of a family’s income due to the fact that the state does not withhold taxes from it (or by refunding taxes already paid to the budget). Benefits for personal income tax (i.e. personal income tax - income tax is 13% in Russia in 2016) are provided to citizens who support and support a child (native, adopted, adopted or ward).

In this case, tax deductions provided to parents include:

Each of these personal income tax benefits has its own limits and features of receipt:

Standard and social deductions can be provided to parents in parallel. Their common task is reduce the tax base(i.e. the amount of income on which personal income tax is charged), which allows you to “keep more of the money earned in the family.”

What is the Child Tax Credit?

Tax deductions may be provided for each child therefore they are the most profitable. Any parent, adoptive parent, guardian or person who raises and supports a child can apply for tax benefits.

In this case, the following general conditions must be met:

• The applicant must be officially trsettled, be a personal income tax payer and at the same time invest money in food, education, and treatment of the child.
• The parent or person replacing him/her must be tax resident of the Russian Federation.

The mechanism for their use is simple: tax deductions for children are deducted from the parent’s income, and personal income tax is collected from the resulting balance. Under certain conditions, parents can apply for several types of children's personal income tax benefits, thereby further reducing the tax burden.

There are deductions monthly and one-time. Most child tax credits can be done either way. There are two main types of personal income tax deductions:

The existence and features of personal income tax benefits for children are provided for by the Tax Code (TC) of the Russian Federation. And special cases of their calculation and application are considered in letters from the Ministry of Finance and various documents from judicial practice.

Income limit for personal income tax deduction for children in 2019

The personal income tax benefit is limited to two amounts: 1) limits on annual earnings or expenses incurred, up to which standard and social deductions are provided; 2) the maximum possible amount of income tax on the income actually earned during the year.

1. The Tax Code sets annual limits on different types of personal income tax benefits:
   • 350,000 rub. annual income - for the standard deduction (total for all children of this parent);
   • 50,000 rub. - maximum expenses for education of one of the children;
   • 120,000 rub. - the maximum possible amount of all social deductions from the income of one person, including treatment and education of children.

   It is worth noting that expensive treatment not limited to limits and is not taken into account as part of the above amount of 120,000 rubles.

2. The second value means the following: the benefit will not help save more money than could be withheld from the employee’s salary in the form of taxes.

For example, with an income of 20,000 rubles. per month, the total amount of personal income tax for the year will be 20,000 rubles. × 12 months × 13% = 31,200 rub. Therefore, the employee will not be able to receive a total deduction greater than the salary for the year (240 thousand), and the actual tax refund is greater than 31,200 rubles.

What changes in personal income tax deductions have been in effect since 2016?

Since the beginning of 2016, some changes have been made to the Tax Code (TC) of the Russian Federation designed to make the system of personal income tax benefits for children more relevant. The previous time the size of these tax benefits changed during the presidency of D.A. Medvedev. Among the latest changes:

At the same time, the limit has not changed deadline for claiming deductions. For all types of tax benefits, the “limitation period” was and is 3 years(Article 78 of the Tax Code of the Russian Federation).

Standard tax deductions

Features of standard tax benefits are regulated by Art. 218 of the Tax Code of the Russian Federation and the main one is that they are provided on each child from the month of his birth to his 18th birthday(or 24th birthday if he is studying full-time). This type of deduction is provided both parents simultaneously when submitting the relevant applications. And if they are divorced, but both support a child, then the new spouses of the parents can also apply for standard deductions.

The amount of the deduction depends on the following factors:

• income of each parent.
• the number of children in the family and their ages.
• the child’s health status (deductions for disabled children are larger, but parents spend more money on them).

• 12,000 rub. - for a natural and adopted child;
• 6,000 rub. - for an adopted person accepted under guardianship or trusteeship.

Social tax deduction for children

The state returns part of the taxes from money spent on needs that are important to the child: treatment and training. This type of deduction is called social. This general category includes tax benefits for other needs (for example, additional contributions to pensions), but they do not apply to children.

Traditionally, this type of tax benefit was provided at the end of the calendar year: you had to collect checks and statements, and then go with them, as well as forms 2-NDFL and 3-NDFL, to the tax office. However, from January 1, 2016, social deductions can also be submitted to the employer.

Social deductions are not an alternative to standard ones; they can be process in parallel. For example, an extended deduction for a child under 24 years of age studying full-time can be received in parallel with a deduction for the education of the same student or apprentice.

An important feature of social deductions is that they are provided only one parent and only after actual payment of the type of costs specified in the Tax Code.

Tax deduction for child treatment

Can be issued after payment from parents' own funds medications, various types of therapy and surgery provided to the child up to 18 years old, medical services approved by a special list. It is important that the parent pays for medical goods and services, and not a third-party company or charity.

Medical deductions are provided for the following expenses:

• purchase of medicines according to the list approved by the Government;
• payment for insurance that covers only treatment;
• payment for medical services under a paid agreement;
• expenses for spa treatment;
• investments in expensive treatment (prosthetics, tumor removal, surgery, dialysis and other measures).

A medical institution providing services is presented with a list of requirements. It is important that it was in Russia and had an official license.

Social deduction for child education

Parents who pay for their children's education can also count on tax benefits, equal to the amount spent(but not more than the established limits allow). The deduction is provided for the payment of any educational institution in which a child from infancy to 24 years of age is a full-time student. It can be:

• nursery, kindergarten;
• art or sports school;
• foreign language courses;
• college, university, graduate school, etc.

The educational institution may be located in Russia or abroad, but it must have license for educational activities. Payment documents must be signed by one of the parents, and not by any organization or the child himself.

Traditionally, it is issued “after the fact” by the Federal Tax Service and is provided in the form of a one-time personal income tax refund. But since 2016, it has become possible to apply for a benefit from the employer with a monthly accrual from the accrued salary.

Providing a deduction for a child in 2016

Thus, from the beginning of 2016, it became possible to apply for all types of deductions for children (both standard and social) both from the employer and from the Federal Tax Service (FTS). Previously, this was only true for the standard personal income tax deduction.

In these cases, the procedure for providing them will be as follows:

• When applying for personal income tax benefits at the employer it will be added to the salary monthly and calculated by the company’s accounting department. The application must be submitted in the same year in which the right to a tax deduction arose. Documents confirming the right to personal income tax benefits are attached to the application - in each case their own.
• At registration of deductions to the Federal Tax Service it is provided at a time. A personal income tax refund is made for the amount of the tax benefit, the amount of which is transferred to the applicant’s card. You should contact the Federal Tax Service at the end of the calendar year in which the employee became entitled to deductions.

Until the end of 2015, social deductions could only be issued through the Federal Tax Service in the form of a one-time refund of taxes paid. Changes to the Tax Code have given more opportunities to parents.

What is the best way to get it - through the employer or the tax office?

The ability to file deductions through the employer or the Federal Tax Service in both cases has pros and cons. It’s worth considering for yourself which option will be more justified and will require less investment of effort and time.

It is worth noting that if the application deadline has not passed, then it is much more convenient to always receive standard deductions from the employer. And regarding social ones, it is worth assessing the complexity of a particular solution in each specific case.

This can be done conveniently using the table below.

Pros and cons of existing methods of processing tax deductions

Analysis of the presented table shows that it is more convenient to apply for regular benefits for large deduction amounts through the employer. And it is more convenient for the Federal Tax Service to make refunds of overpaid personal income tax on small checks accumulated over the entire year, as well as on large ones issued in the last calendar decade.

Is it possible to submit documents for a tax deduction through State Services?

Can. Documents for a tax refund, including the 3-NDFL declaration, can be submitted to the Federal Tax Service in several ways:

• Personally at the Federal Tax Service. You can immediately correct minor shortcomings in the 3-NDFL form, but you will have to spend time visiting the tax office.
• send by mail. Convenient for those who already have experience filling out a tax return. The disadvantage is that all paper copies of documents must be notarized.
• Via the Federal Tax Service website using the Taxpayer's Personal Account. The opportunity appeared on July 1, 2015. For this you do not need an electronic digital signature (EDS), but you need to obtain the login and password of the registration card. You need to take them at any branch of the Federal Tax Service (regardless of registration) once, and have your passport and TIN code with you. You can also obtain a login and password if you have an electronic signature without going to the Federal Tax Service.
• Through the State Services website. It requires a qualified digital signature, for which you need to pay 1,500 rubles. in year. This will only make sense for users who already have a digital signature for other purposes. But even if it is available, it is more convenient to submit documents through the Federal Tax Service website.

MaratS

Good afternoon. I am married, we have a child together, my wife does not work. There is also a daughter of his wife from her first marriage - 10 years old. The wife did not apply for alimony. Am I entitled to the standard tax deduction for my first child if I did not adopt her? The accounting department told me that adoption is a prerequisite for receiving deductions. If I have, what documents govern this and is there a set list of documents that I am required to provide (except for an application and birth certificate). Or will the financial authority of the enterprise create a list of documents at its own discretion?

Clarification from March 12, 2013 - 11:23
I am married to the mother of the child, we live together, I am naturally not listed as the father, because... daughter from his wife’s first marriage, she has a different biological father. I don’t really understand about alimony, who should I pay it to?

Answers:

Nataldream

Hello! In accordance with Article 218 of the Tax Code, the tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, trustee, adoptive parent, spouse of the adoptive parent, who is supporting the child. Only adoption is not a prerequisite for receiving the deduction. A prerequisite is the provision (maintenance) of children. If you are not listed as the father on your daughter’s birth certificate, you do not live together, your marriage with the child’s mother is not registered and you do not pay child support, then you do not have the right to a deduction.

Olga Ryazantseva

Indeed, the Tax Code seems to clearly indicate the conditions for providing such a deduction - you must be a taxpayer, a parent, or you can be the spouse of a parent who is supporting the child, the child must be a minor or a student (see paragraph 4 of Article 218 of the Tax Code RF). At the same time, the second parent (that is, the father) can also receive such a deduction at his job. He or your spouse (you) can receive a double deduction based on the second parent’s application to refuse to receive such a deduction. In practice everything is very complicated. They won’t accept documents from you at work because they don’t want to take risks.

Expert recommendation
I can suggest the following option. After the reporting period, you will submit a 3NDFL declaration and an application for recalculation of the provided tax deduction, taking into account the provision of a standard tax deduction for your stepdaughter, to the tax service. At the same time, collect as many documents as possible: this is a writ of execution for alimony, and a court decision on divorce indicating with whom the girl lives, and a certificate of registration of the stepdaughter with you (mother), certificate 2 of personal income tax, a certificate from the spouse’s work about that If you are on maternity leave, do not forget both birth certificates, preferably a statement from the girl’s natural father refusing to receive such a deduction (ideal for receiving a double deduction, notarized) and any other documents confirming that the stepdaughter is your dependent. If they give you an official at work. refusal to provide a deduction is great, attach that too. Well, then wait for the tax office’s response. It can be appealed. Good luck!

Good day! To take advantage of the standard child tax credit, you do not need to adopt the child. After all, in paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation directly states that the tax deduction for each month of the tax period applies not only to the child’s parent, but also to the spouse of the child’s parent, who supports the child. The tax deduction for both children will be 2800 rubles.

Expert recommendation
Write an application addressed to the employer, attaching copies of the child’s birth certificate, marriage certificate with the child’s mother, certificate of cohabitation with the child and his mother. And tell the accountant to clarify this issue with the tax office for your peace of mind.
Expert recommendation
You need to apply for a deduction for a child from a second marriage and attach the following documents to it: the birth certificate of your wife’s child, a marriage certificate, a document confirming that the first husband did not receive deductions for the child at the place of work of the first husband and that the second wife did not receive a double deduction for the child, because A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction. (Article 218 of the Tax Code of the Russian Federation)

A woman has a child from a previous marriage who actually lives with her and her new spouse, the taxpayer, and is supported by them. In this case, the standard deduction may be allowed. Experts from the main financial department () came to this conclusion.

They recalled that the standard tax deduction for each month of the tax period applies to the parent, spouse of the parent who supports the child (). The deduction is provided for each child under 18 years of age (up to 24 years of age if the child is a full-time student, graduate student, resident, intern, student, cadet).

Does a taxpayer have the right to receive a deduction for a child if he pays alimony but does not live with him, find out from "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system.
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At the same time, an important condition for the possibility of receiving a deduction is the fact that the child is supported, in particular, by the parents, the spouse of the parent, financiers indicated. In this case, this rule is satisfied because the taxpayer and the parent are married and the child lives with them. After all, property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property. In addition, property acquired by spouses during marriage (common property of spouses) includes, among other things, the income of each spouse, the department clarified. This follows from the norms

Individual income taxes can be reduced by taking the standard deduction.

The deduction amount reduces the amount of taxable income and is applied to amounts taxed at a rate of 13%.

The obligation to provide a standard deduction lies with the employer - tax agent. The benefit is of a declarative nature and is applied at the initiative of the employee.

The amount of annual income to which the benefit is applied monthly has a limit established by law. In 2019 income limit for applying the standard deduction for all categories of parents is set at 350,000 rubles. The amount is established for the personal income tax tax period – a calendar year.

The amount of income is calculated on an accrual basis. For persons who have several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the provided certificates. Starting from the month in which the accrual amount exceeded the limit, the benefit does not apply.

Definition of the concept

A deduction is an amount established by law to reduce the tax base.

For personal income tax taxpayers base includes all types of income received in any form are taxed at a rate of 13%. In the Tax Code of the Russian Federation, the procedure for applying the standard deduction is discussed in Art. 218.

Standard deduction provided to a person supporting a child.

Apply deduction It is possible, if you have a child to support:

The deduction is provided to each of the parents, adoptive parents or one of them in double amount. The second spouse must provide a certificate from the employer confirming the absence of benefits and an application for consent to the transfer of rights.

If the mother of the child is on care leave, the father does not have the right to a double deduction. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.

Similarly, non-working persons do not have the opportunity to transfer the right to deduction to their spouse.

Who can exercise this right

If a person has several places of employment The right to apply a deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for benefits.

Right to receive benefits are available to persons:

• Having income subject to personal income tax at a rate of 13%.
• Being a parent, guardian, adoptive parent or person in whose care the child is. Thus, the right to use the benefit is available to a person living and supporting a child, for example, the spouse of a parent, even in the absence of adoption.
• Provided an application and documents to the employer. After the end of the calendar year, in the absence of an application, the tax agent does not provide the benefit. A person will be able to receive the amount of overpaid tax at the territorial Federal Tax Service Inspectorate at the place of registration.

The amount of the deduction

The amount of the deduction depends on the number of children and their order.

If you are entitled to several deductions, the benefits are summed up. The chronological order of determining the order of children is used. Relatives, adopted children, and deceased children are included in the count. Age is not taken into account when determining priority. For example, if the eldest child is 24 years old, he also participates in the counting of the queue.

In the event of the termination of a marriage in which step-children were not adopted, the right to a deduction from the step-children's ex-spouse is lost. At the same time, it will be necessary to review the order of children, which must be reported to the company’s accounting department, which keeps records of deductions.

Provided:

1. Benefit in the amount of 1,400 rubles for the first and second child.
2. A deduction of 3,000 rubles for the third and subsequent children.

A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles – to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.

List of documents

Confirmation of the right to receive benefits must be documented.

To receive benefits in the accounting department it is enough provide:

There is no direct indication in the legislation on the frequency of submission of certificates of study. The main requirement is to confirm the fact of training. Accounting employees of an enterprise can request confirmation of study annually or twice a year - at the beginning of the calendar (January) and the academic year (September).

There are unusual cases when a person is divorced from his spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.

When applying for benefits, these categories of persons must provide additional documents:

• For persons supporting children - marriage certificate. In other cases, no document is required. To receive benefits, the fact of the presence or absence of marriage between parents and adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management about the children living together with their parents. Additionally, you can receive an application from the spouse to provide the applicant with children for the deduction.
• For persons paying alimony - documents confirming the maintenance (writ of execution) and the fact of payment of the amounts (extract from the current account). When paying in cash, confirmation of payment may be a receipt from the spouse indicating regular receipt of funds.

The main part of the documents, with the exception of certificates of special purpose, are important forms for the benefit applicant. It is enough to attach copies of documents to the application.

The originals may be requested to be presented by the responsible person in the accounting department, auditor, or tax inspector.

Registration procedure

The deduction is provided when calculating wages by the employer. If a person does not promptly submit an application for deduction with documents or a certificate confirming the fact of study, the benefit is not provided.

An individual can return the due amount of tax through the Federal Tax Service after the expiration of the calendar year. A taxpayer can exercise this right within 3 years following the end of the calendar year.

Refund is made on the basis applications, declarations, income certificates and documents confirming benefits. The overpaid amount of personal income tax is transferred to the person’s account after a desk audit by the Inspectorate.

Drawing up an application

The application for benefits must be completed once.

Again, the employer may offer to draw up an application if the amount of the deduction changes and if the document contains a direct indication of the amount of the benefit. The employee also declares termination of the right in writing.

In the traditional version, the document is submitted to the accounting department upon employment or upon the birth (adoption) of a child.

The application has standard construction structure:

The document is signed by the applicant with a transcript and the date of preparation. An electronic application form with the original signature of the person is acceptable. The application is stored in the accounting department simultaneously with the attached documents for the entire duration of the benefit.

After dismissal or termination of rights, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.

Rules and terms of provision

The provision of benefits applies from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.

Deduction provided subject to confirmation of rights in order:

1. Monthly provision until the amount of income limited by law is reached.
2. Annually, calculating the amount of income up to the established limit.

The employee must notify the accounting department of the termination of the student's right to deduction. In case of untimely notification and an overpayment occurs, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.

Deductions cease upon reaching the age of 18 and termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is if the child stops studying before reaching 24 years of age. In this situation, the benefit ends in the month of graduation. In all other cases, loss of rights occurs from January of the month following the year of termination of the benefit.

Calculation examples

Determining the benefit amount by priority

Let's consider a situation where the Nikolaev spouses have a child together.

In Nikolaev N.N. There are two minor children from his first marriage, for whose maintenance alimony is regularly paid. The fact is documented.

As a result of determining the order, Nikolaev N.N. has the right to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom the joint child is the first-born can claim a deduction in the amount of 1,400 rubles.

Calculation of the deduction amount

Employee Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed in the amount of 4,550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.

The monthly tax amount is 3796 (35,000 – 5800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles monthly.

The benefit applies until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6,786 (754 * 9) rubles.

Some features

For single parents the benefit amount is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. It is necessary to provide a document certifying the right to the accounting department or tax authority - a certificate of the death of a spouse, a decision, etc.

In most cases, it is enough to simply confirm your single parent status. When a person marries, the right to double the benefit amount is lost. The fact that the child is adopted by the new spouse does not matter.

Let's consider the case when the deduction is provided to the spouse of the person paying child support. In this case, the amounts of alimony are transferred from the general family budget.

Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony provider also participates in the maintenance of the child, which allows her to qualify for benefits from the employer.

The right to deduct child support is not lost when the child reaches 18 years of age if he continues his studies. The condition for receiving benefits is the provision of material support with documentary confirmation of the transfer of funds by receipts or an extract from the current account.

The standard child tax deduction is described in the following video tutorial: