Child tax deduction. Notes for parents

Do you work and pay the state income tax? Do you also have children or dependents? Congratulations, the state is ready to give a small, but still a tax discount!

But none of us will refuse to use the opportunity to reduce the tax, especially in an absolutely legal way.

If you have the right to a tax deduction, the calculation of the amount of income tax on income will be made without taking into account certain amounts. As a result, income tax will be lower and net income will be higher.

By the way, the tax savings for a family raising two minor children will amount to 162 rubles a year!

Today we will tell you about who is entitled to the deduction for children, in what amounts and how to get it.

Who is eligible for the deduction

If you work and pay income tax on your salary, you are eligible to receive some tax deductions for your children. But you can get them only at one place of work, even if you work part-time for several employers.

Eligibility for Income Tax Benefits have not only parents (guardians and trustees) of minor children, but also the parents of children receiving education.

And all documents confirming your right to receive a deduction must be submitted to the accounting department at the place of your main work. Withholding income tax will be easy on your paycheck "take off" less money.

How much will you save?

Standard tax deductions are:

• 27 rubles per month - for a child under 18 years old and each dependent
• 52 rubles per month - for each of two or more children under 18 years of age
• 52 rubles per month - for a child under 18 years of age and each dependent for single parents, foster parents, guardians and trustees

But these are all dry numbers. We will tell you with examples.

The amount of the deduction depends on the number of children or dependents in the family: the more there are, the lower the tax.

By the way, the dependents (although the word is not the most beautiful, but that is how it is) include:

• students over eighteen years of age receiving general secondary, special, first vocational, first secondary special, first higher education in daytime education - for their parents
• minors over whom guardianship or guardianship is established - for guardians or custodians of these minors

If the family has one child (dependent) under the age of 18

In this case each parent is entitled to a benefit of 27 rubles per month.

If the salary of one of the parents is, for example, 600 rubles, then income tax is calculated minus 27 rubles deduction:

(600 rubles - 27 rubles) * 13% = 74.49 rubles

If there were no deduction, you would have to pay tax in the amount of:

600 rubles * 13% = 78 rubles

Monthly savings - RUB 3.51 for each parent, and for a family - RUB 7.02

In the event that a child is raised by a single parent, the tax deduction will not be 27, but 52 rubles. With the same initial data, we get:

Income tax in the presence of a deduction of 52 rubles will be calculated:

(600 rubles - 52 rubles) * 13% = 71.24 rubles

Without taking into account the available benefits, you would have to pay:

600 rubles * 13% = 78 rubles

It turns out that every month a single parent saves 6.76 rubles

Such a deduction is provided from the month of birth of the child until the end of the month in which the child turns 18 years old (from the month of establishment of guardianship or trusteeship until the end of the month in which they are terminated).

If the family has two or more children (dependent) under the age of 18

each ofparents for two or more minor children in the amount of 52 rubles per month for each child.

Such a deduction is provided starting from the month of birth of the second child and until the end of the month in which only one minor child remains in the family.

Here's an example again:

If the accrued salary is 600 rubles, and the family has two minor children, income tax will be calculated minus the tax deduction of 104 rubles. (52 rubles for each child):

(600 rubles - 52 rubles - 52 rubles) * 13% = 64.48 rubles

Without taking into account the existing tax deduction, you would have to pay:

600 rubles * 13% = 78 rubles

It turns out that every month each of the parents saves 13.52 rubles

To make it easier for you to count, we will tell you a secret. In the event that the family has more than one child, the income tax savings are 6.76 rubles per month for each of them. Those. if there are four children, your "gain" will be:

6.76 rubles * 4 = 27.04 rubles per month

If the family has disabled children

Tax deduction is provided to each of the parents for each of the minor children with disabilities in the amount of 52 rubles per month, starting from the month the disability was established and until the end of the month in which the child turns 18.

With this tax deduction, you will also save 6.76 rubles per month for each child.

Tuition Tax Deductions

Belarusian legislation also provides for the provision of income tax benefits in connection with the acquisition of education by children. Such benefits can be provided in the form of standard (for education) and social (for paid education) tax deductions.

Tax Deduction for Learning Adult Children

It is provided to each of the parents for each child over 18 years of age, if this child is a full-time student and receives a general secondary, special, first vocational, first secondary special, first higher education.

The amount of this tax deduction is 27 rubles per month, for single parents - 52 rubles.

In this case, the tax savings will be:

27 rubles * 13% = 3.51 rubles
52 rubles * 13% = 6.76 rubles (for single parents)

A deduction is provided from the month of enrollment in an educational institution until the end of the month of graduation or expulsion from it.

Tax deduction for tuition fees

Such a deduction can be received by a parent who pays for the education of a child, provided that he receives the first higher, secondary special or vocational education.

The amount of the tax deduction is equal to the amount that went to study in educational institutions of Belarus during the calendar year, as well as the amount spent on such education:

Loans from Belarusian banks
- loans from Belarusian organizations and individual entrepreneurs (including interest on them)

It turns out that you can save 13% of the amount paid for training. But let's give an example again:

If you have a son who is receiving his first higher education, the fee for which was 2,000 rubles, then the tax deduction will be 2,000 rubles.

Provided that your salary is, for example, 600 rubles, the deduction will be made within 4 months:

In the 1st, 2nd and 3rd months, the deduction will be equal to the salary and will amount to 600 rubles each. Income tax for these three months will be zero

(600 rubles - 600 rubles) * 13% = 0

The rest of the deduction in the amount of 200 rubles will be carried over to the fourth month, and the tax will be

(600 rubles - 200 rubles) * 13% = 52 rubles

If there was no deduction, the amount of tax would be 78 rubles every month. Total net savings - 260 rubles!

How do I get tax deductions?

Tax deductions are provided at the place of your main work, where you need to submit documents confirming the right to receive them.

If there is no main job, tax deductions can be obtained:

• with a tax agent (usually this is the organization that deducts income tax from you, for example, under a work contract)
• at the tax office (in case you are required to file a tax return)

The accounting department will always advise you on what documents are required to receive deductions in this or that case. It can be:

• copy of the birth certificate of children
• copy of the certificate of a disabled child - for the parents of a disabled child
• copy of an extract from the decision of the guardianship and guardianship authorities
• a copy of the death certificate of the spouse, the second parent of the child - for single parents and many others

If the documents for deduction were not submitted on time, then the amounts of overpaid income tax are included in the payment of forthcoming income tax payments or returned to you (but not more than for the last 3 years).

What do you need to remember?

1. First of all, understand what deductions you are entitled to.

1. Remember that the standard tax deduction is provided for both parents (except for those who have been deprived of parental rights).
2. Social deduction for paid education of children allows you to save 13% of the cost of obtaining it.
3. The deduction will be provided by your employer. Just write a statement and attach copies of the deduction documents to it.

Perhaps we have told you exactly the minimum that everyone who has the right to claim a tax cut, and at the same time an increase in personal income, is desirable to know.