Application for a standard tax deduction to the tax office. Ready-made form and sample application for double tax deduction for a child or children - examples of applications for double personal income tax deduction

The taxpayer must provide documents confirming his right to deduction and write an application. A correctly drawn up application will allow the employer to apply the required deductions on time and correctly withhold personal income tax. We’ll look at how to write such a statement in our article.

Standard child deduction - application

A personal income tax deduction is that part of earnings on which income tax is not charged. If an employee has children, then each of them is entitled to a deduction in a certain amount.

The amount of reduction in the tax base depends on how many children there are in the family, whether there are any disabled children among them, and also who the recipient of the deduction is for them: parent, adoptive parent, guardian, etc. If the parent is recognized as the only one, or the other parent refuses the deduction, the amount of the “children’s” deduction will be twice as large. The employee must provide supporting documents for all these circumstances.

The “children’s” deduction is applied to the taxpayer’s income up to the month in which it exceeds 350,000 rubles. Further, the entire amount of his earnings will be taxed.

The employer does not have the right to apply tax deductions without the employee’s consent, therefore, in order to obtain the right to reduce the tax base, the employee writes an application for a deduction for the child.

New employees with children write an application when applying for a job. Employees already working at the enterprise apply for a deduction for a child after his birth (adoption), that is, when they have the right to this type of deduction.

The legislation does not contain a uniform form for such an application. The employee can write it in any form, indicating the type of deduction that he wants to receive, the basis for this, listing the children who are entitled to the deduction, and the attached supporting documents. The employer can develop a sample application for a child deduction himself, adding all the necessary details and fields that the employee will only have to fill out.

Documents attached to the application

Copies of documents submitted along with the application (a sample application for a child deduction is published at the end of our article) must confirm the employee’s right to a “children’s” deduction. Parents (guardians, adoptive parents) attach copies of the following to the application:

• Children's birth certificates, adoption certificates;
• Marriage certificate;
• Certificates: from the child’s place of full-time education, about disability (if the child is disabled).

In addition, the sole parent or adoptive parent must attach to the application for a deduction for the child:

• Document confirming the absence of the second parent: death certificate, court decision declaring missing;
• A copy of the passport pages confirming the absence of a currently valid marriage.

Adoptive parents, guardians and trustees additionally attach:

• An extract from the guardianship authority regarding the right to guardianship of the child;
• An agreement on the right of guardianship or guardianship, or on the transfer of a child to a foster family.

The entire package of documents is transferred to the employer, and if the right to deduction is confirmed, then he will take it into account when withholding income tax from the employee’s earnings.

When receiving wages, an employee resident of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced by submitting an individual’s application to the employer for a tax deduction:

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• professional().

We issue standard deductions

Employees with disabilities, participants in military operations, persons affected by radiation, as well as parents, adoptive parents and guardians of children can reduce the tax. The size is given in the table:

To receive a benefit, you need to make a written request for a tax deduction. It is also necessary to provide the employer with documents confirming the right to a tax reduction, for example, a birth certificate, disability certificates, etc.

Current sample application for a tax deduction in 2019 for children

We prepare a property deduction

To reduce the personal income tax base by the cost of purchased housing and mortgage interest, you must provide the employer with a special notification from the Federal Tax Service.

To receive this document from the tax service, you will have to submit an application for notification of property deduction 2019. You will also need to provide documents confirming your right to it, according to the list:

• purchase and sale agreement;
• mortgage agreement;
• act of acceptance and transfer of the apartment;
• payment documents.

The company will reduce the personal income tax base by an amount not exceeding that specified in the notification.

Current sample application for a property deduction from an employer:

You can receive benefits not only through your employer. It is permissible to contact the Federal Tax Service by submitting an application for a property tax deduction.

Professional benefits

On this basis, personal income tax can be reduced when performing work or providing services under a civil contract or receiving royalties for the creation of literary, musical, artistic, and other works, as well as the invention of models and industrial designs. The amount is determined either by the amount of costs incurred or by the standards established in clause 3.

If for some reason the employer calculated personal income tax on the full amount of income, then at the end of the year you can submit a 3-NDFL declaration to the Federal Tax Service inspectorate and return the overpaid tax.

Social deductions for treatment and training

To reduce tax on this basis, you also need to submit a form - a sample application for a refund of the 2019 tax deduction, and supporting documentation. Then receive a notification from the Federal Tax Service. Let us remind you that, in accordance with personal income tax deductions, you can receive:

• education;
• treatment;
• additional payment contributions to funded pension;
• expenses for voluntary insurance: pension and life.

A deduction for charitable expenses or an independent assessment of an employee’s qualifications can only be obtained by filing a 3-NDFL declaration at the end of the reporting year.

Completed sample application for tax deduction:

How to return tax through the Federal Tax Service?

Taxpayers have the right to contact the territorial office of the Tax Service directly. This possibility is enshrined in the Tax Code of the Russian Federation. That is, citizens will have to choose how to receive a fiscal deduction.

To qualify for a personal income tax refund through the inspection, you will have to collect a package of documents confirming your rights to benefits. Please note that the registration of benefits through the Federal Tax Service can only begin in the next year, following the year in which the grounds for applying the fiscal deduction arose. For example, if you became entitled to a benefit in 2019, then you can apply to the Federal Tax Service only in 2019.

In this case, you need to prepare a 3-NDFL tax return.

The fiscal report contains the personal details of the payer, information about income, and the amount of personal income tax to be returned. In addition to the declaration and copies of supporting documentation, you will have to fill out a special form. For example, an application for a tax refund for a property deduction.

Please note that such a written request can be issued in any form:

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A large number of taxpayers are trying to find a way to reduce the income portion when calculating government taxes. The legal norms of the legislation of the Russian Federation provide such an opportunity by introducing benefits. The presence of children is a sign of one of the standard tax procedures carried out on the basis of an application for a tax deduction for children.

The use of the child deduction is relevant if there is a child under 17 years of age in the family. It is possible to extend the term to 24 years in the case of receiving education at an educational institution, regardless of the form of ownership, as an inpatient.

The essence of the mechanism is to calculate income tax (NDFL) not from the amount of earnings of an individual, but from its difference in relation to the deduction. The consequence is a reduction in taxation.

The defining indicators of the tax procedure are:

1. Birth order of children.
2. Having a disability.
3. Status of parents (guardians, adoptive parents, trustees).

How to write a statement?

The legislator does not provide clear requirements for registration. An official document of special purpose has a specific addressee, usually the role goes to the employer. The procedure is acceptable when hiring a new employee. An annual application is not required. The manager monitors the fact of loss of the right to the child tax benefit by including this item in the employee’s obligations. The need to write a new paper is due to the birth of further children.

The application form, the purpose of which is to reduce the income contribution, is characterized by the general rules of business in the field of application of details:

• “header” in the upper right corner with information “to”, “from”;
• name located in the center;
• contents of the document - indication of the type of deduction, grounds;
• availability of applications, their listing;
• date and personal signature.

The document is drawn up on behalf of the first person by either of the parents. Sample options are available in the form of handwritten and printed text.

The standard tax deduction is carried out from the calendar month in which the child was born. The content should not indicate the current period.

Required documents

To provide a tax deduction, you must not only write an application, but also attach a list of supporting documents for consideration, including:

• written statement;
• certificate confirming the birth of the child (children).

The tax inspector may additionally request:

• documentary evidence of establishing the fact of guardianship, adoption, trusteeship;
• certificate of limitation of legal capacity (disability);
• refusal of the second parent to benefit (double deduction);
• proof of child support;
• paper certifying the conclusion of a marriage relationship;
• completed form 2-NDFL certificate (if you change your place of earnings during the year).

Sample applications

Let's look at the features of filling out application forms of various types.

Sample application for double tax deduction

Double the amount is used if there is one parent (custodian, adoptive parent, guardian). Depending on the number of children, the monthly fee ranges from 2800 to 6000 RUR. rubles

Providing knowingly false information about participation in the upbringing and maintenance of a minor entails illegal devastation of the budget and is punishable by criminal law.

The loneliness of a parent is determined by the death of the second, or by the presence of a mark indicating the absence of an entry in the birth document. The option quoted is to indicate information from words, while a certificate from the civil registration authorities (RAGS) is required.

Receiving a property deduction is possible for a person who is not in an officially registered relationship. The fact of adoption by the new spouse does not matter.

Divorce is not a determining factor in acquiring the status of a “sole” caregiver.

To whom____________________________________

From whom (full name, position_____________________

Taxpayer Identification Number__________________________________________

Address____________________________________

Statement

about receiving a double tax deduction

I, (full name)___________________________, guided by paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide a standard one for (full name)___________________________, _________ (date of birth).

I undertake to report the loss of the acquired right.

(Position)____________(full name)

(Date)__________________

Sample application for waiver of tax deduction

According to the legislation in force in 2017, double benefits are granted to the father or mother of the child if one of the parties refuses to receive it. The assignment is made if parental rights are proven. The reduction in the amount of taxation is due to a certain list of requirements:

1. The child is fully supported.
2. The income received requires payment of tax.

If a person does not have income subject to personal income tax, it is impossible to fill out the refusal.

The employer must be notified in writing by writing a free-form application. The application must be supported by documents confirming the right to a tax deduction.

One of the most popular standard deductions is the child deduction. For the first and second child, an employee can receive a deduction in the amount of 1,400 rubles. for each person, for the third and subsequent ones - 3000 rubles.

In order for the employer to take into account the required deductions for children when calculating income tax, he needs to present a document that will serve as a basis. You must write an application and attach a birth certificate for each child.

Having received such an application, the employer will know that before calculating personal income tax, it is necessary to first subtract the amount of the deduction from the accrued salary, and income tax is calculated from the reduced amount.

VIDEO - Standard deduction for a child - Don't miss out on your benefits!

How to correctly write an application for a standard personal income tax deduction for children?

Like any statement, it must be addressed to a specific person. As a rule, the addressee is always a representative of the organization’s management. Data about the addressee and applicant are traditionally written in the upper right corner.

Below in the center write the name and title of the form.

In the application, you need to write a text that expresses a request in the first person to provide a standard tax deduction for children in a certain amount. It is necessary to indicate the exact amount of the deduction.

A list of children and the amount of the corresponding deduction are provided. The employee should know that the child is entitled to a deduction only until he reaches the age of majority. If at the same time it continues to study, then the period for providing the deduction is extended to 24 years.

In order to support the ongoing demographic policy, the state has enshrined in tax legislation a unique benefit: a personal income tax deduction for children. Why is personal income tax or income tax taken? Because this is exactly the obligation that almost all citizens of the Russian Federation fulfill to the state with the exception of pensioners - income is not withheld from pensions.

Application for tax deduction for children: sample

Like all other benefits, tax deductions are provided exclusively through an application from the applicant. It must be written to the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally provided to both father and mother in a single amount established by tax legislation. If one parent is raising a child, then the deduction based on the submitted application will be provided in double amount.

A standard sample application for a tax deduction for children can be obtained from the accounting department. Otherwise, the application can be drawn up in free form, indicating the following details and personal data:

• name of the enterprise (tax agent) where the parent works;
• surname, name, patronymic of the parent;
• last names, first names, patronymics of children for whom a tax deduction should be provided;
• age of children;
• for students over 18 years of age - the name of the educational institution where the child is studying full-time;
• date and signature of the applicant.

Attention! Applications for deductions are written annually! There is no deduction available for children over 24 years of age, even if they continue to study full-time!

Supporting documents

The parent must attach a package of supporting documents for the child tax deduction to the application. These will be:

• photocopies on paper of birth certificates of all children;
• for students over 18 years of age - an original certificate from the educational institution the child attends;
• a copy of the death certificate of the spouse (for single parents raising children). Single mothers do not need supporting documents about their marital status - information about it is provided to the employer (tax agent) upon employment;
• if any of the children has a disability - the original certificate from the doctors about its presence.

How much will the benefit be provided?

Various deduction amounts:

• for the first and second child - monthly 1,400 rubles per child to each parent;
• for the third and all subsequent children - monthly 3,000 rubles per child to each parent;
• if the child has a disability - 12,000 rubles monthly until he turns 18 years old. If he studies full-time, then until he is 24 years old;
• if a child with a disability is adopted, then 6,000 rubles a month.

I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.

In order to determine the amount of deduction for the second or third child, do not forget that all born and adopted children are taken into account, regardless of age. If the oldest of three children is already 25 years old, then who, for example, is 16 years old, will be provided with 3,000 rubles. Therefore, it is important for an applicant to include all children (regardless of age) on the Child Tax Credit application. The sample may not contain such information.

In conclusion

So, summarizing all of the above, we note the following:

1. Tax legislation provides certain benefits to families with children.
2. Samples of an application for a tax deduction for children can be obtained from the accounting department or found independently on the Internet.
3. To be able to take advantage of the benefit, all children must be indicated in the application.