Standard tax deduction for child(ren). The amount of the deduction for a disabled child does not depend on the birth date of the child. Tax deduction for parents of disabled children.

Last updated April 2019

A standard tax deduction (hereinafter referred to as ST) is an arithmetic operation for subtracting an amount from a taxpayer’s income and which is not subject to personal income tax at a rate of 13%.

Income should be understood as everything cash received by a citizen for the tax period (year). Different tax rates may apply to income. As for START, only those incomes that are subject to an interest rate of 13 are taken into account.

The Tax Code classifies deductions for children as START. In this article we tried to collect comprehensive information about tax deductions for children in 2018 and 2019.

Who is eligible for START for a child?

By virtue of clause 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the deduction may be in favor of:

• parents;
• adoptive parents;
• guardians and other persons equated to the above category in accordance with family law (Article 12 of the Federal Law No. 48 of April 24, 2008).

Such statuses are confirmed by information contained in the birth certificate, acts of guardianship and trusteeship authorities, court decisions on recognition of paternity, etc. The legislator also determines the age category of children, according to which a deduction is allowed:

• up to 18 years old;
• if the child is undergoing full-time study at an educational institution (including abroad) - up to 24 years of age, or is a graduate student, intern, resident, cadet;
• in addition, regardless of age categories, a separate deduction is provided for disabled children.

Many parents have a question: is it possible to receive such a deduction if the child is studying in a master's degree program? The answer is yes, according to the Education Code, today higher education is divided into 2 levels. Moreover, level 2 (master’s degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying for a master’s degree, his parents have the right to receive START, but on the condition that this education occurs for the first time at the 2nd level of the university.

Amount of deduction in 2018, in 2019

• Increased maximum size wages, up to which a deduction can be applied - RUB 350,000.
• Disabled children under 18 years of age - from 3000 to 12,000 rublesfor parents and adoptive parents(code 129)
• Disabled children under 18 years of age - 6000 rubles, including disabled people of groups 1 and 2, full-time students under 24 years of age - for guardians and trustees(code 129).

START per child remains the same in the amount:

• 1400 rub./month – for the first child (code 126)
• 1400 rub./month – for the second child (code 127)
• 3000 rub./month – for 3 and each subsequent child (code 128)

The letter dated 02.02.2016 No. 03-04-06/4988 of the Ministry of Finance states that the standard deduction for children on the account does not add up to the deduction for a disabled child.

For example: The second child is disabled, therefore, the parent is only entitled to a deduction of 12,000 rubles, that is, it does not add up (12,000 + 1,400) = 13,400 rubles.

However, this letter from the Ministry of Finance contradicts the decision of the Supreme Court of the Russian Federation dated October 21, 2015, where the Court ruled that deductions must be summed up. Since the Letter of the Ministry of Finance is dated later, and the Court’s decision was before January 1, 2016 (when the changes were made), it is not yet clear how to act in practice.

When does the deduction stop?

An employee loses the right to START upon the occurrence of one of the following events:

• if income exceeded 280,000 (RUB 350,000 from 2016)- the deduction ceases from the month in which the excess occurred.
• if the child died
• if the child has reached their 18th birthday this year and is not a full-time student- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child has completed his studies at educational institution and have not yet reached 24 years of age- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child reaches the age of 24 but continues to study(student, graduate student, intern, cadet) - the deduction is fully submitted in the current year, but stops from January of the next year.
• if the child has completed his studies and is over 24 years old- the employee loses the right to deduction from next month, in which learning has ceased.

How is the order of children determined?

The ordinal ranking of the taxpayer's children is carried out chronologically, depending on the age of the child. Accordingly, the first child is the oldest and then in descending order. The order of birth of children is taken into account without taking into account whether a particular minor is included in the calculation of the deduction or not.

For example, there are 4 children in the family: the first is 25 years old, the second is 17 years old, the third is 15 years old, the fourth is 10 years old. The amount of the deduction will be distributed as follows:

• First child - 0 rub. (no deduction is available for him, since he is 25 years old and not studying at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• Fourth - 3000 rub.

From this example it is clear that children for whom the right to deduction is lost are not excluded from the general order. The same procedure remains in the event of the death of a child in large family. Namely, no deduction is calculated for such a child, but information about him is taken into account to determine the amount of other subsequent children.

Example: There were three children in the family: the first child was not studying for 22 years, the second died at the age of 15, the third was 8 years old. Parents have the right to a deduction only for an 8-year-old child in the amount of 3,000 rubles. (but not 1400 rub.).

• First - 0 rub. (does not allow returns);
• Second - 0 rub. (due to death);
• Third - 3000 rubles.

If children were born at the same time (twins, triplets, etc.), then they are also subject to sequential calculation, that is, it is not correct if they are placed in one deduction position (for example, a family has a first child, then twins were born, Accordingly, the deduction can be applied for on the basis of 1, 2 and 3 children, and not 1 child and two second children).

Is a deduction provided to a woman on maternity leave or child care?

• If in the tax period (year) the woman had payroll, or other income subject to personal income tax, and then maternity leave was issued, then a deduction is provided for each month until the end of the year (if the income does not exceed the limit).
• If the woman was on maternity leave throughout the year or parental leave, i.e. no accruals subject to personal income tax were made, therefore, the tax base for personal income tax is not calculated and there is nothing to apply the deduction to.

Letters of the Ministry of Finance of Russia dated 02/10/2012 N 03-04-06/8-29, dated 01/13/2012 N 03-04-05/8-10, dated 02/06/13 No. 03-04-06/8-36) - if in certain months of the year the employer did not pay the taxpayer income subject to personal income tax; standard tax deductions are provided for each month of the tax period, including those months in which there were no income payments.

Letter of the Ministry of Finance of Russia dated 05/06/2008 N 03-04-06-01/118 - if an employee who is on maternity or child care leave goes to work and begins to receive taxable income during certain months of the tax period, then If there is a written application and supporting documents, a tax deduction is provided to her for each month of the year, including the months when she was on maternity or child care leave.

Who provides the deduction?

SNV is provided to the recipient of the deduction by his employer, and if there are several of them, then the priority is determined at the choice of the employee himself (you cannot receive two at the same time). The employer (subject to the availability of supporting documents and the employee’s application) makes all the necessary calculations, pays personal income tax and reports to the tax authority. All you have to do is look at statements and receipts for wages and see if the deduction has been taken into account. And if an error is detected, inform the company’s accounting department.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made monthly during the tax period (year), if the employee submitted a corresponding application when hired or after the birth of a child. If the recipient of the deduction has not been working for this employer since the beginning of the year, then the ST is applied taking into account the previously made deduction at the previous job (this requires a 2-NDFL certificate from the previous place of work).

• Refund of excessively accrued personal income tax amounts through the tax office

If a tax deduction for a child was not made (documents were not provided to the accounting department of the enterprise) or the accounting department made errors, deductions were not taken into account in full, then the recipient of the deduction after the end of the taxation period can independently contact the tax authority. However, in practice, such cases are quite rare; it is usually easier to do this with the employer by submitting an application in a timely manner. To return the tax return for a child, you must submit (the taxpayer himself):

• the corrective 3-NDFL declaration can be submitted at any time next year (not necessarily before April 30)
• certificate in form 2NDFL from the place of work
• attaching a copy of the birth certificate to the declaration
• if children are over 18 years old - a certificate from the educational institution

After checking the documents (no more than 3 months), the Federal Tax Service will return the overpaid tax amounts to the citizen’s bank account.

Documents required to receive a deduction

The deduction is obtained by not withholding the corresponding amounts from the wages earned. The employer is obliged, if there are sufficient grounds, to subtract the deduction amount from the salary amount and apply the personal income tax rate to the remaining amount (that is, calculate the final tax amount).

What documents must be submitted to the accounting department of the enterprise to receive such a deduction:

• The employee, at his own request, provides the employer with a free-form application for deduction.
• Documents for children (birth certificate, act of the guardianship and trusteeship authority, judicial act recognizing paternity, etc.).
• If a child is aged from 18 to 24 years old and is studying full-time at a university or other educational institution, then a certificate from the university about the fact of such person’s education.
• If the child is disabled, then a medical report and a document confirming the disability.
• If one of the parents transfers the right to receive a deduction to the other (to receive a double deduction), then a corresponding application-refusal of the deduction and a certificate from the place of work about the absence of deductions.

It is enough to provide such documents to the employer once; there is no need to write an application every year. Only when changing jobs is it necessary to submit documents and an application to the new employer with a 2NDFL certificate from the previous place of work.

Sample application for child tax deduction

To the director of Vesna LLC
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

I ask you to provide me, starting January 1, 2018, with a standard tax deduction for each month of the tax period for my income in accordance with paragraph 4, paragraph 1, Article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1,400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)

"___" February 2018 Signature ___________ Spiridonov K.G.

When are documents submitted for deduction and is it possible to recalculate the tax base?

• In the event of the birth of a child, the employee has the right to write an application, present a birth certificate, and the deduction will be taken into account from the moment of his birth.
• When applying for a job, you should also immediately provide a birth certificate, write an application and provide a 2-NDFL certificate from your previous place of work.
• If an employee was hired and for some reason did not immediately provide documents, but submitted them before December of the current year, the accounting department must recalculate the overpaid amount of personal income tax for this year.

If the parents are not married (common law) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction by providing a document that confirms that the child is supported by him:

• a copy of the court decision indicating with whom the child lives
• certificate of registration (registration of the child) at the parent’s place of residence
• parental agreement (notarial) on the payment of alimony
• notarial agreement of parents about children (with whom the child stays)

How to get a double deduction for a child?

If the parents (adoptive parents) wish, one of them can receive a double deduction; to do this, it is enough to provide an application for the refusal of the other parent to provide such a deduction and the refusing parent provides a monthly income certificate 2-NDFL. Required condition for such a transfer of the right of deduction, the person transferring this right has income subject to personal income tax, that is, an unemployed person cannot transfer his right of deduction to his spouse. A single mother is also entitled to a double deduction. Therefore, in order to receive a double tax deduction for a child, additional documents are required:

• certificate (form 25) confirming the status of a single mother from the registry office or
• application for refusal to deduct and certificate 2 personal income tax (monthly) of the refused parent
• application of the second parent for the provision of the 2nd tax deduction for the child

The double standard tax deduction, just like the simple one, is applied up to a certain total annual income, namely until the month when wages from the beginning of the year reach 350 thousand rubles.

Double deduction for single parent

There is no definition of “sole parent” in the legislation of the Russian Federation, but the Ministry of Finance notes that a parent is not the only one if the marriage between the parents is not registered (that is, divorce, non-payment of alimony, deprivation of parental rights of the 2nd spouse are not considered to be the only parent). To confirm the absence of the second parent, you must provide 1 of the following documents:

• court decision declaring that a parent is missing
• birth certificate indicating one parent
• death certificate of one of the parents
• a certificate from the registry office (form 25), confirming that the second parent is recorded on the birth certificate according to the mother.

When one of the parents does not work, can he refuse the deduction in favor of the other parent?

If a woman does not work (a housewife, on maternity leave, on parental leave, or is registered at the employment center), then she cannot refuse the tax deduction for children in favor of her husband (write an application to her husband’s employer), since she does not have the right for tax deduction:

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia dated November 22, 2012 N 03-04-05/8-1331);
• doesn't work because is on maternity leave (Letter of the Ministry of Finance of Russia dated August 23, 2012 N 03-04-05/8-997);
• on parental leave for a child up to 1.5 years (Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-04-06/8-95);
• is registered with the employment center (Letter of the Ministry of Finance of Russia dated April 16, 2012 N 03-04-05/8-513).

Are tax deductions summable and START compatibility?

The deduction is compatible with other types of START, as well as other deductions, such as professional, social and property. That is, all these deductions complement each other and are summed up. However, you need to keep in mind that if the accrual of such deductions turns out to be more than income, then such excess amounts are equal to zero, since the deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.

START Limitations

Within the meaning of the legislation on taxation, START, although it is produced from income taxed according to interest rate“13”, but still this income in its entirety does not fall under the scope of the deduction under study. The legislator has clearly defined that deductions can be made from the income declared by the tax agent.

And the employer, as a tax agent, can only declare the wages of its employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2017), then he will not be able to receive the standard child tax deduction for 2017, even if he had other sources of income (for example, rent for an apartment that the citizen rents out). ), for which he reported to the tax office and paid the tax in good faith.

There is another limiter - this is the maximum level (limit value) of income during the year, upon reaching which the citizen is deprived of the right to further use the deduction. Up to what amount can strategic offensive arms be used? This 350,000 rub. For example, if an employee received a cumulative salary from January to September (excluding taxes and deductions) in the amount of 350,000 rubles, then from October to December of this year the START is not applied. But next year ( new period taxation) starts on a new sheet. In fact, the monthly salary should not exceed 29,166 rubles. Then the deduction will be applied in full for the entire year.

It is not possible to apply the deduction “retroactively”, for example, if the parents did not use the deduction until the age of 3, and then decided to use it, in this case the recalculation can no longer be done. Recalculation is possible only during the current tax period (year). The application of START is made after submitting an application to the employer and is valid for future periods.

Example of calculating the standard child tax deduction

example 1:

If an employee of an enterprise has 2 children under 18 years of age or children under 24 studying full-time at a university, and the salary is 20,000 rubles. Then the tax base and tax will be calculated as follows:

• the monthly tax base will be 20,000 - 1400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee’s salary during the year will not exceed 350,000 rubles. and the amount of tax returned for the year will be 364 rubles. x 12 = 4368 rub.

example 2:

• the employee has 1 child and a salary of 30,000 rubles. Until October (in December the total amount of income will exceed 350,000), the tax is returned monthly in the amount of (30,000 - 1400) x 13% = 182 rubles.
• for the tax period (year), the amount of tax refunded will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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Tax deduction per disabled child in 2019

Concept and conditions for providing standard tax deductions for children

Standard tax deduction is a tax benefit established by current legislation that reduces the (taxable income) of an individual.

That. standard tax deductions are amounts that are deducted from wages before personal income tax is paid, therefore, when applying the deduction, the employee receives more money in his hands, because Personal income tax is calculated not on the entire amount of wages, but on the difference between it and the amount of the tax deduction. Therefore, if an employee has a child or children, then such employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing his right to use it.

Conditions for granting deductions

The right to receive the standard child tax credit is limited by a number of conditions:

Therefore, you can receive a standard deduction for each of your children who is under 18 years of age. If the child (children) is over 18 but under 24 years old, then he/she can also receive a deduction if he/she is a student, graduate student, intern, resident, cadet and is studying full-time.

a copy of the identity card of a participant in the war in Afghanistan.

01/13/2014 A.A. Ivanova

Comments on the application for a standard tax deduction

A new application for a standard deduction must be submitted in the following cases:

the employee changed his place of work;

the application for last year reflects the specific period for which the deduction is provided (for example, “I ask you to provide a deduction for children in 2017”);

the employee had a child in December 2017 or new year holidays 2018;

the employee became a guardian, trustee or foster parent in December 2017 or on the New Year holidays of 2018;

the grounds for granting the deduction have changed (for example, the status of the child has changed: he has become disabled, the status of the parent himself has changed: he has become single, the second parent transferred the right to receive the deduction to the first parent).

You also need to consider the following:

Certain cases of receiving a standard deduction

We are often asked about two questions:

on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent if the spouses are divorced or in a “civil” marriage;

on receipt of a standard tax deduction by one of the parents with the consent of the other parent.

Obtaining a standard tax deduction and the necessary documents by the second parent if the parents are divorced

If there is no marriage between the parents of the child (children) (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:

applications for the application of a standard tax deduction;

copies of the child's birth certificate;

document confirming the child being supported by the taxpayer(such a document, for example, may be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarial agreement of the parents on the payment of alimony, etc.).

Similar clarifications are contained in Letters of the Ministry of Finance of the Russian Federation dated December 13, 2011 No. 03-04-05/5-1021, dated February 10, 2012 No. 03-04-05/8-147.

Is it possible to simultaneously provide a standard personal income tax deduction to the mother, father of the child and his new wife?

Quite often, a situation occurs when a child from his first marriage lives with his mother, and the child’s father pays alimony. In Letter No. BS-4-11/16736 of the Federal Tax Service of Russia dated September 17, 2013, it gave a positive answer to the question indicated in the title, explaining that:

divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve a parent from the obligation to support his children (explanation in the Letter of the Federal Tax Service of Russia dated January 13, 2014 N BS-2-11/13@ )) has the right to a child deduction because he pays child support. That is, he participates in the maintenance of the child. But the money that goes towards alimony is the joint property of the spouses, that is, the child’s father and his new wife. Therefore, she is also entitled to a deduction;

The mother’s new husband is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05/8-640, dated April 18, 2016 No. 03-04-05/22162).

Consequently, when parents divorce, four people can count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.

What documents do you need to take for a child deduction from parents and their new spouses:

Standard double tax deduction for one parent

According to the rules of Article 218 of the Tax Code, a deduction can be provided in double amount on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

One of the parents can refuse to receive a standard deduction in favor of the other parent only if they have the right to it, which is confirmed by relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives exempt income from taxation, he cannot refuse to receive this deduction in favor of the second parent.

It should be borne in mind that it is impossible to refuse the standard deduction in favor of the other spouse in cases where one of the parents:

doesn't work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05/8-1331);

is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05/8-997);

is on parental leave to care for a child up to one and a half years old (letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-95);

is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05/8-513).

When they are married, no one raises any questions.

But if the parents are divorced (not married), then the question arises about what documents are necessary and sufficient to obtain a deduction in this case. The Ministry of Finance of the Russian Federation in Letter dated February 10, 2012 No. 03-04-05/8-147 explained that in this case it is necessary:

statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by relevant documents (i.e. the child is supported by the taxpayer, the taxpayer has income subject to personal income tax at a rate of 13%, and the amount of such income does not exceed the established amount in the amount of 280,000 rubles);

application for a standard tax deduction;

• An example of calculating double deduction for a single mother

  For example, an employee is a single mother and has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.

  In this case, the employee is the only parent and has the right to a double deduction for each child:

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child born out of wedlock;

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child whose father is declared missing by a court decision.

  That. For both children, the employer must provide a deduction in the amount of 5,600 rubles.

  When the parent is not the only one

  As the Russian Ministry of Finance notes, the parent is not the only one in the following cases:

  if the marriage between the parents is dissolved, i.e. parents are divorced;

  if the child’s parents are not and have not been in a registered marriage;

  the second parent is deprived of parental rights because deprivation of parental rights does not relieve parents from the obligation to support their child;

  the second parent is serving a sentence in prison.

  The financial department indicated this in letters dated 08/12/2010 N 03-04-05/5-448, dated 06/18/2010 N 03-04-05/5-340, dated 07/24/2009 N 03-04-06-01/ 192, from 04/13/2009 N 03-04-05-01/180, 11/02/2012 No. 03-04-05/8-1246, from 10/24/2012 No. 03-04-05/8-1215, 01/15/2013 No. 03-04-05/8-23, the same conclusions are contained in Letter of the Federal Tax Service of Russia dated 01/13/2014 N BS-2-11/13@.

  Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to a double deduction.

  Also, a double deduction is not provided to the only parent if he got married (Russian Federation), since (as the Ministry of Finance of Russia explains in Letter No. 03-04-05/8-372 dated April 11, 2013) in this case, the responsibility for maintaining the child is distributed between the parent and spouse. At the same time, the spouse of the parent who is supporting the child also has the right to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05/17775). After the dissolution of such a marriage, providing the single parent with a standard deduction for a child in double the amount can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated April 2, 2012 No. 03-04-05/3-410).

  Amount of deduction if there are adult children

  In April 2014, the Ministry of Finance, in its letter dated 04/17/14 No. 03-04-05/17619, explained that it is necessary to take into account the total number of children in the employee’s family, including those for whom deductions are no longer provided to parents. That is, if there are two adult children over 24 years of age and one minor child in a family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent’s cumulative income from the beginning of the year does not exceed 280,000 rubles.

  The Ministry of Finance expressed a similar opinion earlier in response to the question:

  Should I provide a deduction of 3,000 rubles for the third child if the eldest child is over 24 years old?

  According to the Russian Ministry of Finance, set out in letter No. 03-04-05/8-1014 dated December 8, 2011, the oldest child should be considered first, regardless of whether a deduction is provided for him or not.

  Obtaining a deduction from the tax office

  certificate 2-NDFL;

  Note: from November 2, 2017, the certificate can be obtained from the taxpayer’s personal account

  a copy of the child's birth certificate.

  There is no need to submit an application for deduction, because... such a requirement is excluded from paragraph 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ dated December 27, 2009.

  Article 218 of the Tax Code of the Russian Federation

  (as of 07/01/2019)

  →

  When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:

  1. in the amount of 3,000 rubles

     • persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of a disaster on Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

       persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day the conduct of bone marrow transplantation and the time of development of disability in these persons in this regard;

       persons who in 1986 - 1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

       military personnel, citizens discharged from military service, as well as those liable for military service called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel civil aviation, regardless of their location and the work they perform;

       persons of ordinary and commanding composition of internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons serving in the National Guard troops Russian Federation and having special ranks police, employees of internal affairs bodies, the federal fire service of the State Fire Service, including citizens discharged from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986 - 1987;

       military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988 - 1990;

       who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including those temporarily sent or sent on business) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949 - 1956, persons receiving (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

       persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

       persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

       persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense;

       persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

       persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

       disabled people of the Great Patriotic War;

       disabled military personnel who became disabled in groups I, II and III due to wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension provision to the specified categories of military personnel;

  tax deduction of 500 rubles for each month of the tax period applies to

  • Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

    civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security USSR, holding regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted towards the length of service of these persons for the purpose of granting a pension on preferential terms established for military personnel of units of the active army;

    participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;

    persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

    former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

    disabled people since childhood, as well as disabled people of groups I and II;

    persons who have received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;

    junior and mid-level medical personnel, doctors and other workers of medical institutions (except for persons whose professional activity associated with work with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure while providing medical care and service in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

    persons who donated bone marrow to save people's lives;

    workers and employees, as well as former military personnel and those who retired from service of ordinary and commanding personnel of internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons who served in the troops of the National Guard of the Russian Federation and having special ranks of police, employees of internal affairs, institutions and bodies of the penal system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penal system who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant;

    persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956;

    persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

    persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

    to her and the spouses of military personnel who died as a result of a wound, concussion or injury received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as to her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

    citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which military operations were carried out fighting, as well as citizens who took part, in accordance with decisions of government bodies of the Russian Federation, in hostilities on the territory of the Russian Federation;

  Clause 3 is no longer valid as of 01/01/2012.

  tax deduction of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1 - 2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (for which tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subclause is not applied;

  From 01.01.2016, subclause 4 of part 1 is in effect in the new wording (Federal Law dated 23.11.2015 No. 317-FZ):

  The tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent, who is providing for the child, in following sizes:

  1,400 rubles - for the first child;
  1,400 rubles - for the second child;
  3,000 rubles - for the third and each subsequent child;
  3,000 rubles - for the third and each subsequent child;
  12,000 rubles - for each child if a child under the age of 18 is a disabled child, 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;

  The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

For each disabled child, the allowance for parents and adoptive parents has been increased fourfold (up to 12,000 rubles), and for guardians, trustees and adoptive parents - twice as much (up to 6,000 rubles). The Russian Ministry of Finance issued a letter dated 02.02.16 No. 03-04-05/4977, in which it confirmed its long-standing position: the amount of the “children’s” deduction provided depending on the order of birth of children does not need to be added to the amount of the deduction for a disabled child. That is, a tax deduction for a disabled child is provided in the amount of 12,000 rubles (or 6,000 rubles), regardless of how he was born.

Let us recall that from January 1, 2016, the standard deduction for a child is valid until the month in which the income of an individual (parent, adoptive parent, etc.), calculated on an accrual basis from the beginning of the tax period, exceeds 350,000 rubles (until 2016, the income limit was up to which deductions were provided for children was 280,000 rubles).

In this case, deductions for children are provided in the following amounts:

• 1,400 rubles - for the first and second child;
• 3,000 rubles - for the third and each subsequent child;
• 12,000 rubles (for a parent, spouse, parent and adoptive parent) - for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is disabled I or Group II;
• 6,000 rubles (for a guardian, trustee, foster parent, spouse of a foster parent) - for each disabled child under 18 years of age, 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 (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Also see "".

Thus, a parent who is supporting a disabled child, from January 1, 2016, has the right to receive a standard tax deduction for this child in the amount of 12,000 rubles for each month of the tax period, provided that the parent’s income since the beginning of the year has not exceeded 350 000 rubles.

According to the Russian Ministry of Finance, it is impossible to sum up the deduction for a disabled child with the “children’s” deduction provided depending on the number and order of children in the family. For example, an individual has two minor children, and the second child is disabled. In this case, the parent has the right to receive a standard tax deduction for the first child in the amount of 1,400 rubles, and for the second child in the amount of 12,000 rubles, and not 13,400 rubles (1,400 rubles + 12,000 rubles).

A similar conclusion is contained in letters from the Russian Ministry of Finance dated 03/14/13 No. 03-04-05/8-214 , dated 04/03/12 No. 03-04-06/5-94(cm. " ").

However, the explanations of the Ministry of Finance contradict the position of the Presidium of the RF Armed Forces, which pointed out the following. A literal interpretation of subclause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation allows us to conclude that the total amount of the standard “children’s” deduction is determined by two circumstances: what kind of account the child has become for the parent and whether the child is disabled. These criteria are not specified as alternative criteria in the Tax Code, therefore the final amount of the deduction can be determined by adding the amounts of deductions. That is, the employer, when providing a deduction for a disabled child, must add up the “regular” deduction for the child (1,400 rubles or 3,000 rubles, depending on what kind of account the child is for the parent) and the “special” deduction for the child - disabled person Cm. " ".

Parents and guardians of disabled children must know their rights and be able to use them. Our state strongly supports people with disabilities, may not be to the extent that they need, but continuous work is being done in this direction. New bills are introduced every year. In 2017, no special changes were made, but in the previous year, 2016, the amounts of deductions for a long time were significantly increased. In this article we will tell you about the tax deduction for a disabled child, indicate the timing of its receipt and its size.

Simply put, a deduction is a reduction in the amount on which income tax will be calculated. This benefit is provided to working citizens for each child, regardless of whether it is natural, foster, or adopted.

In 2016, the amount of deductions for native children with disabilities was increased 4 times, adopted children - 2 times.

Who is eligible to receive this benefit, conditions for provision

To receive the benefit, all conditions must be met:

• The child’s age should not be more than 24 years old (and only if he is studying full-time, if not, then 18).
• A disabled child is supported by his parents (at first glance, a simple requirement, but it is not always fulfilled; such children begin to earn their living quite early).
• Parents of a child with disabilities have official income taxed at a rate of 13%.
• The amount of income does not exceed the limit equal to 350 thousand rubles, after violation this condition– the deduction is no longer available. Read also the article: → “.

Important! The most basic requirement: parents have official income subject to income tax.

Persons entitled to receive a deduction:

The following persons have the right to take advantage of this double benefit:

• single mother;
• sole parent, guardian, adoptive parent;
• widow (widower);
• in the case where the second parent left the child, with a written refusal. Read also the article: → “.

Required documents, deadlines for their submission and waiting period

It is legally established that documents must be provided every year, mainly at the beginning. But in reality this is not the case special meaning, therefore the entire package is assembled once before any conditions change (for example, status, benefit amount).

The package of documents includes:

• child's birth certificate;
• if the child is adopted or taken into guardianship, then a court decision, act, or other document establishing this right is necessary;
• when a child is 18 years old, but is studying full-time, he must submit a certificate confirming this fact in order for the benefit to continue to apply;
• certificate of disability from a medical institution;
• a certificate of income of an individual in form 2-NDFL, if an employee gets a new job, it is necessary for the accountant to ensure that the total income does not exceed 350 thousand rubles; from the moment this limit is exceeded, no deduction is provided;
• when a parent claims a double deduction, the relevant documents are required: a written refusal of the child by the second parent, a certificate from the registry office.
• certificate of payment of alimony, if the deduction is drawn up by the father of a disabled child who does not live with him.

An application must be attached to this package; it can be filled out in any order, but with the obligatory indication:

• title of the document (application);
• to whom and from whom;
• the essence of the appeal (better referring to the article of the law);
• a list of documents confirming the benefit, with copies of them attached to the application;
• signature, date.

The package of documents is submitted to the employer's accounting department once, with the exception of:

• at the beginning of the calendar year;
• when conditions change;
• when applying for a new job.

Bodies to contact to obtain a tax deduction

Typically, documents are submitted at the place of work, and then the organization’s accountant deals with this. But there are times when a specialist made an incorrect calculation or did not take into account some factors. This can be discovered when the organization no longer exists, or the employee, for his own reasons, does not want to go there. Or maybe the citizen simply doesn’t want to do this; it’s more convenient for him to receive the full amount on the card after the end of the calendar year.

Such citizens can also provide a full package of documents to government agencies. These include:

A citizen can, at his own discretion, submit documents both at his place of work and to the tax authorities, independently or with the help of government agencies.

How many times does a citizen have the right to take advantage of this benefit?

Parents of a disabled child have the right to a deduction until he turns 18, or until he turns 24 if he is a full-time student or graduate student. The calculation begins in January of each year until wage payments reach 350 thousand rubles. Once this limit is exceeded, the deduction ceases to be submitted until the new year. A citizen can use this benefit constantly, the only limitation is that the total income exceeds the amount established by law.

Justified and unjustified reasons for refusal to provide benefits

There are cases when parents of a disabled child cannot exercise their right:

• when there is no official income;
• is engaged in individual entrepreneurship, which does not require payment of income tax;
• is not a resident of our country (that is, to be within its borders for less than 183 calendar days per year);
• is registered with the employment center;

Subject to the above conditions, refusals for other reasons are unfounded. An updated certificate or missing document may be required after submission of which the deduction must be received.

Unreasonable refusal:

• if a package of documents is not provided on time, the accountant must recalculate and pay the excess amount withheld;
• not providing double benefits if all documents are available.

Example 1. Citizen Kruglova O.A. has a disabled child and has been working in the Knopik toy wholesale trade organization since 2015. Wage is RUB 20,000.00. The deduction for a disabled child in 2015 was RUB 3,000.00. In 2016 it was indexed 4 times and became equal to 12,000.00 rubles. The accountant did not correct this amount in the program and throughout 2016 continued accruals as before.

Salary for 11 months (from January to November) was:

1. 20,000.00 – 3,000.00 = 17,000.00 rub.
2. 17,000.00 *13% = 2,210.00 rub.
3. 20,000.00 - 2,210.00 = 17,790.00 rub.

And it had to be calculated in a new way:

1. 20,000.00 – 12,000.00 = 8,000.00 rub.
2. 8,000.00 *13% = 1,040.00 rub.
3. 20,000.00 – 1,040.00 = 18,960.00 rub.

The error was discovered by inspectors in December 2016. The organization was forced to recalculate and pay the missing amount to Olga Alekseevna:

1. (18,960.00 – 17,790.00) *11 months = 12,870.00 rub.
2. They also imposed penalties on the organization due to improper accounting.

Example 2. In 2014, Citizen Glushko B.F. I adopted a disabled child, but when applying for a job (in 2015) I did not want to advertise this, so I did not provide documents from a medical institution confirming this fact. The amount of income for the year amounted to 300 thousand rubles. A deduction was provided to the employee in the amount of RUB 1,400.00. In 2016, having collected a complete package of documents on his own, he submitted them to the tax authorities with a request to return the overpaid amount of tax.

The desk audit lasted 3 months, after which citizen Glushko received a written response that the recalculation had been made, and the excess amount of withheld tax would be returned within a month after this decision was made.

Calculation made in the organization:

1. 300,000.00 (total income for the year) – 16,800.00 (1,400.00*12 months) = 283,200.00 rub.
2. 283,200.00 *0.13 = 36,816.00 rub.
3. 300,000.00 – 36,816.00 = 263,184.00 rub.

It must be, in accordance with the benefit:

1. 300,000.00 (total income for the year) – 16,800.00 (6,000.00*12 months) = 228,000.00 rub.
2. 228,000.00 *0.13 = 29,640.00 rub.
3. 300,000.00 – 29,640.00 = 270,360.00 rub.

Recalculation:

1. 270,360.00 – 263,184.00 = 7,176.00 rub.
2. The deduction amount is 6,000.00 rubles, and not 12,000.00 rubles, since the child is adopted.

Category “Questions and Answers”

Question No. 1. Is the father provided with a deduction for a disabled child if he does not live with him?

Yes, after providing documents proving the fact of payment of alimony.

Question No. 2. When is the child benefit no longer available?

After achieving a total annual income of 350 thousand rubles. Starting from the new year, the deduction is provided again.

Question No. 3. The parent of a disabled child is an individual entrepreneur, he can take advantage of the benefit.

No, since small businesses are not income tax payers .

Question No. 4. The child’s father issued a written refusal to the child, whether the mother has the right to a double deduction.

Yes, by submitting documents confirming this fact.

Question #5. Does this benefit have a statute of limitations?

Yes, you can only submit documents for the previous 3 calendar years.