The amount of the deduction for a disabled child does not depend on what account this child was born. Subtraction leads to multiplication Tax deductions for a child with a disability in

Parents and guardians of children with disabilities should know their rights and be able to use them. Our state supports people with disabilities in every possible way. handicapped, maybe not 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 the article we will talk about the tax deduction for the child of a disabled person, indicate the timing of its receipt and 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 he is native, adopted, or adopted.

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

Who is eligible for this benefit, terms and conditions

To receive the benefit, all conditions must be met:

• The age of the child should not be more than 24 years old (and then, 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 not always fulfilled, such children start earning their own bread quite early).
• Parents of a child with disabilities have an official income taxed at a rate of 13%.
• The amount of income does not exceed the limit equal to 350 thousand rubles, after violation given condition- deduction is no longer available. Read also the article: → “.

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

Persons eligible for deduction:

The following persons are entitled to take advantage of this double benefit:

• single mother;
• sole parent, guardian, adoptive parent;
• widow (widower);
• in the case when 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 submitted every year, mainly at the beginning. But in reality this is not special meaning, so the entire package is collected once until any conditions change (for example, status, benefit amount).

The package of documents includes:

• birth certificate of the child;
• if the child is adopted, taken for guardianship, then a court decision, act, or other document establishing this right is necessary;
• when the child is 18 years old, but he is studying full-time, it is necessary to provide a certificate confirming this fact in order for the benefit to continue to operate;
• conclusion on disability from a medical institution;
• a certificate of income of an individual in the form of 2-NDFL, if the employee gets a job in a new place, it is necessary for the accountant to check whether the total income has exceeded 350 thousand rubles, from the moment this limit is exceeded, no deduction is provided;
• when a parent claims a double deduction, then the relevant documents are required: a written refusal of the second parent from the child, a certificate from the registry office.
• a certificate of payment of alimony, if the deduction is made 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 (statement);
• 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 their copies attached to the application;
• signature, date.

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

• at the beginning of the calendar year;
• when conditions change;
• when moving to a new job.

Authorities to contact for tax deduction

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

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

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

How many times a citizen is entitled to use this benefit

The parents of a child with a disability are entitled to the deduction until they reach the age of 18, or until they reach the age of 24, if they are full-time students, postgraduates. The calculation starts from January of each year until the achievement of salary payments in the amount of 350 thousand rubles. After exceeding this limit, the deduction ceases to be presented until the new year. A citizen to use this benefit constantly, the only limitation is the excess of the total income, the amount established by law.

Justified and unjustified reasons for refusing to provide benefits

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

• when there is no official income;
• is engaged in individual entrepreneurship, in which the payment of income tax is not provided;
• 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 unreasonable. An updated certificate may be required, or a missing document, after submission, from which a deduction must be received.

Unreasonable refusal:

• in case of untimely provision of a package of documents, the accountant must recalculate and pay in addition the amount withheld in excess;
• not providing benefits in double size, in the presence of all documents.

Example 1 Citizen Kruglova O.A. has a child with a disability and has been working at Knopik, a toy wholesaler, since 2015. Salary is 20,000.00 rubles. The deduction for a disabled child in 2015 was 3,000.00 rubles. 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 in the old way.

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

1. 20,000.00 - 3,000.00 = 17,000.00 rubles
2. RUB 17,000.00 *13% = RUB 2,210.00
3. 20,000.00 - 2,210.00 = 17,790.00 rubles

And it had to be calculated in a new way:

1. 20,000.00 - 12,000.00 = 8,000.00 rubles
2. 8,000.00 *13% = RUB 1,040.00
3. 20,000.00 - 1,040.00 = 18,960.00 rubles

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 rubles
2. They also imposed penalties on the organization due to incorrect accounting.

Example 2 In 2014 Citizen Glushko B.F. adopted a child with a disability, but when applying for a job (in 2015) he did not want to advertise this, so he did not submit documents from a medical institution confirming this fact. The amount of income for the year amounted to 300 thousand rubles. The deduction was provided to the employee in the amount of 1,400.00 rubles. 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 tax withheld would be returned within a month after the 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 rubles.
2. 283,200.00 *0.13 = 36,816.00 rubles
3. 300,000.00 - 36,816.00 = 263,184.00 rubles

Must be, according to the benefit:

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

Recalculation:

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

Rubric “Questions and answers”

Question number 1. Is the father entitled to a deduction for a disabled child if he does not live with him.

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

Question number 2. When is the child allowance no longer available?

After reaching the total annual income of 350 thousand rubles. Starting from the new year, the deduction is given again.

Question number 3. The parent of a disabled child is an individual entrepreneur, he can use the benefit.

No, since small businesses are not payers of income tax .

Question number 4. The father of the child issued a written refusal for the child, whether the mother is entitled to a double deduction.

Yes, by submitting documents confirming this fact.

Question #5. Does this benefit have an expiration date?

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

Personal income tax benefits are certain amounts that are not subject to income tax, by which you can reduce the income of individuals when calculating tax payable. The use of benefits allows you to reduce the size of the base for calculating personal income tax, which entails a reduction in tax.

In relation to personal income tax, benefits take the form of standard deductions that apply to certain categories of working citizens. The obligation to calculate the tax, deduct it from the salary and transfer it to the budget falls on the shoulders of the employer. The employee himself does not need to take any independent actions regarding income in the form of wages.

Benefits for children

The most popular deduction among the available standard deductions is provided to persons providing care and maintenance for children of a certain age:

• Not more than 18 years in general;
• No more than 24 years of full-time study (it does not matter if the study is paid or free).

The size of the "children's" benefits are prescribed in the Tax Code of the Russian Federation (clause 4, clause 1, article 218), are provided for each existing child of a suitable age. The amount of the benefit depends on a number of factors:

• number of children present;
• the child has a disability;
• family composition;
• person caring for the child.

An officially working person who has income from which it is necessary to withhold personal income tax in the amount of 13% and falls into one of the following categories can count on the benefit:

• Father;
• Mother;
• The new husband of the mother (adoptive parent, guardian, guardian), while the new husband must participate in the upbringing of the child or the payment of alimony;
• The new wife of the father (adoptive parent, guardian, trustee) must meet the same conditions as in the previous paragraph;
• Adoptive parents;
• guardians;
• Trustees.

To determine the amount of the allowance per child, you need to take into account all existing children, not paying attention to their actual age on the current day. For example, if a worker has 4 children: 30, 26, 15 and 7 years old, then the amount of the deduction is 6,000 rubles. (for a 15-year-old and a 7-year-old, 3,000 rubles each, for the reason that this is the 3rd and 4th child in the family, respectively).

The benefit for children is provided only until the moment when the total salary from the beginning of the current year does not reach the limit value established for 2016. at around 350,000 rubles. For incomes exceeding the specified value, the deduction is not provided.

When determining the total salary on the date of calculation, it is necessary to add up the salary accrued for each month of the current year (from January to the billing month inclusive), as well as vacation pay, bonuses, allowances, sick leave, material assistance paid in the current calendar year.

Required Documentation

A worker with minor children must inform the employer of the benefits due to him in writing.

Documentation required for submission includes:

• Personal statement outlining the request for accounting for the due deduction;
• Certificate confirming the presence of a child and his age;
• Certificates for all children, if there are more than two (even for those for whom the benefit is no longer provided);
• A certificate from an educational institution confirming the full-time study (submitted every year until the age of 24 or graduation);
• 2-personal income tax for the current year from a new employee who has not been employed since January of the current year (to take into account his taxable income from earlier jobs when determining the total salary for the year to compare it with the limit value);
• A document certifying the presence of a disability of a child of the 1st or 2nd group.

If the child's natural parents are not claiming the deduction:

• For adoptive parents - an appropriate certificate and an agreement that states the fact of accepting a child into a family;
• For adoptive parents - a certificate or certificate confirming the fact of adoption;
• For a guardian - a decision on the establishment of guardianship (an extract from it);
• For a trustee - a decision to establish guardianship.

Divorced parents will need the following additional documents:

• One must provide paperwork proving that the child lives with that parent at the same address;
• The second is documentation confirming the maintenance of the child, for example, the payment of alimony;
• For a new husband or wife - a passport with a marriage mark or a relevant certificate. Also, these persons are required to confirm participation in ensuring the life of the child.

To receive a double benefit, in addition to the above papers, you will need other documentation:

• If the reason is the refusal of the 2nd parent in favor of the 1st, then the 2nd parent writes a statement that he transfers the right to the benefit to the husband (wife). The fact that the employer of the 2nd parent does not take into account the deduction must be documented by means of 2-NDFL, this certificate must be provided every month;
• If the reason is solitary upbringing, then an appropriate supporting document is required.

Application example:

The application must be personal in nature and certified by the signature of the person who claims the personal income tax exemption.

The text should indicate a request from the first person to account for the required deduction on a monthly basis, indicating the year and the justifying article of the Tax Code of the Russian Federation. In this situation, paragraph 4 of paragraph 1 of Article 218 applies.

You should also write down information about each minor son or daughter for whom the applicant wishes to receive a standard deduction, indicating his full name, date of birth and the amount of the benefit itself. As a justification for the right to these benefits, all attached documentation is listed in the annex.

The drafted document is addressed to the representative of the organization, as a rule, its head. The stated information of a declarative nature is certified by the applicant for the deduction, indicating the current date of writing.

Example

Personal income tax benefits for people with disabilities

Working disabled people with a confirmed disability of group I or II can apply for a benefit under paragraph 2, paragraph 1, article 218 of the Tax Code of the Russian Federation. The benefit has the form of a standard personal income tax deduction, by which you can reduce the taxable income of a disabled person.

The amount of the benefit is 500 rubles. The essence of its application is that the monthly salary of a disabled worker, when calculating income tax, is reduced by 500 rubles. The employer needs to take into account the deduction in question in each month of the year, while it is not required to calculate income from January of the year to the date of calculation and compare it with the boundary value, as is done for the "children's" deduction.

If disability I,II or Group III was acquired in the course of combat missions on military service when defending the USSR or the Russian Federation (this also includes disabled veterans of the Second World War), then an increased deduction of 3,000 rubles is provided. , which should be used instead of the above.

What documents are needed:

• Personal statement;
• A document of the established form on disability - a certificate from the medical and social examination;
• If the disability was obtained during military operations, then an appropriate certificate and a certificate of disability indicating the cause (wound, illness caused by military service).

Application example

Veterans income tax benefits

Combat veterans may qualify for the following types of income tax relief:

• Standard deduction of 500 rubles. - provided for each month, regardless of annual income;
• Exemption from personal income tax received gifts of various nature, financial support (within 10,000 rubles per year);
• Exemption from personal income tax payment, which is assigned to the veteran to receive monthly.

What documents are needed to receive a deduction of 500 rubles:

• Personal statement;
• Veteran's ID.

Personal income tax benefits for other categories

In addition to the above categories, personal income tax exemptions are also granted to the following persons:

• 3000 rub. - “Chernobyl victims”, liquidators of radiation accidents, participants in nuclear tests and other persons from the list of paragraphs 1 of paragraph 1 of article 218;
• 500 rub. - Heroes of the USSR and the Russian Federation, participants in the Second World War, prisoners of concentration camps who fell ill with radiation sickness, medical staff with high doses of radiation and other persons from paragraphs 2 of paragraph 1 of article 218.

If the same person is entitled to two deductions of 3000 and 500 at the same time, then the larger of them is taken for calculation.

Last updated April 2019

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

Income means everything. cash received by a citizen for the tax period (year). Different tax rates may apply to income. With regard to 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 the article, we tried to collect comprehensive information on tax deductions for children in 2018, in 2019.

Who is eligible for START per child?

By virtue of p.p. 4 p. 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-48 of April 24, 2008).

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

• up to 18 years;
• if the child is in full-time education in educational institution(including abroad) - up to 24 years old, or is a graduate student, intern, intern, 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 the magistracy? The answer is yes, according to the Education Code, today higher education is divided into 2 levels. Moreover, the 2nd stage (master's degree) is not considered as obtaining 2 higher education and therefore, if the child is under 24 years old and is studying for a master's degree, his parents are eligible to receive START, but on the condition that this education occurs for the first time at the 2nd stage of the university.

The amount of the deduction in 2018, in 2019

• enlarged maximum size wages, until reaching which it is possible to apply the deduction - 350 000 rub.
• Disabled children under 18 - 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, 2, full-time students up to 24 years old - for guardians and trustees(code 129).

START per child remain the same in the amount of:

• 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 is not summed up with the deduction for the child of a disabled person.

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 of October 21, 2015, where the Court ruled that deductions should be added up. Since the Letter of the Ministry of Finance is dated later, and the decision of the Court was before January 1, 2016 (when changes were made), it is not yet clear how to proceed 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 (350,000 rubles from 2016)- the deduction stops from the month in which the excess occurred.
• if the child died
• if the child has reached the age of 18 this year and is not studying full-time- the deduction is fully submitted in the current year, but stops from January of the next year.
• if the child has graduated from educational institution and has not yet reached the age of 24- the deduction is fully submitted in the current year, but stops 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 presented in full in the current year, but stops from January of the next year.
• if the child has graduated and is over 24 years old- the employee loses the right to deduction from next month, in which training was terminated.

How is the order of children determined?

The ordinal ranking of the taxpayer's children is made chronologically, depending on the age of the child. Accordingly, the first child is the oldest and then in reverse descending order. The order of birth of children is taken into account regardless of whether a particular minor participates in the calculation of the deduction or not.

For example, in a family of 4 children: 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 provided for him, since he is 25 years old and does not study at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• Fourth - 3000 rubles.

From this example, it can be seen that children in respect of whom the right to deduct is lost are not excluded from the general priority. The same procedure remains in the event of the death of a child in large family. Namely, no deduction is made for such a child, but information about him is taken into account to determine the size of other subsequent children.

Example: There were three children in the family: the first child is 22 years old and does not study, 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 rubles).

• First - 0 rub. (does not allow returns);
• The second - 0 rub. (in connection with 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 put in one deductible position (for example, a family has a first child, then twins were born, accordingly, 1, 2 and 3 children can be deducted, and not 1 child and two second children).

Is there a deduction for a woman on maternity leave or childcare?

• If in the tax period (year) a woman had payroll, or other income subject to personal income tax, and then maternity leave was issued, then the deduction is provided for each month until the end of the year (if the income does not exceed the limit).
• If during the whole year the woman was on maternity leave or parental leave, i.e. there were no accruals subject to personal income tax, 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 February 10, 2012 N 03-04-06 / 8-29, dated January 13, 2012 N 03-04-05 / 8-10, dated February 6, 2013 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 06.05.2008 N 03-04-06-01 / 118 - if an employee who is on maternity or parental 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, the tax deduction is granted to her for each month of the year, including the months when she was on maternity or parental leave.

Who provides the deduction?

START 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 (two cannot be received at the same time). The employer (in the presence of supporting documents and the application of the employee) makes all the necessary calculations, pays personal income tax and reports to the tax authority. You just have to look through the statements and receipts for wages and see if the deduction is taken into account. And if you find an error, report it to the accounting department of the enterprise.

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 an appropriate application when applying for a job 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 START 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

If the tax deduction for the child was not made (documents were not provided to the accounting department of the enterprise) or the accounting department made mistakes, the deductions were not taken into account in full, then the recipient of the deduction after the expiration of the taxation period can independently apply to 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 START for a child, you must submit (to the taxpayer himself):

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

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

Documents required to receive a deduction

The deduction is obtained by not deducting the corresponding amounts from wages. The employer is obliged, if there are sufficient grounds, to deduct the amount of the deduction from the salary and apply the personal income tax rate for 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 a deduction.
• Documents for children (birth certificate, act of the guardianship and guardianship authority, judicial act on recognition of paternity, etc.).
• If the child is between the ages of 18 and 24 and is studying full-time at a university or other educational institution, then a certificate from the university confirming the fact of such a 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 the corresponding application-refusal of the deduction and a certificate from the place of work on the absence of deductions.

It is enough to provide such documents to the employer 1 time, you do not need to write an application every year. Only when changing jobs is it required to submit documents and an application to a new employer with a 2NDFL certificate from a previous job.

Sample application for child tax credit

Director of LLC "Vesna"
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

From January 1, 2018, I ask you to provide me with a standard tax deduction for each month of the tax period for my income in accordance with subparagraph 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 1400 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 deduction documents submitted and is it possible to recalculate the taxable base?

• In the event of the birth of a child, the employee has the right to write an application, submit 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 submit a birth certificate, write an application and provide a 2-NDFL certificate from your previous job.
• If the employee was hired and for some reason did not immediately submit the documents, but submitted them before December of the current year, the accounting department must recalculate the overpaid amount of personal income tax for that year.

If the parents are not married (civil) or divorced

If there is no registration of marriage between parents, then the second parent can receive a deduction upon providing a document that confirms that the child is on his support:

• a copy of the court decision indicating who the child lives with
• certificate of registration (registration of the child) at the place of residence of the parent
• agreement of parents (notarized) on the payment of alimony
• notarized agreement of parents about children (with whom the child remains)

How to get a double deduction for a child?

If the parents (adoptive parents) wish, one of them can receive a double deduction, for this it is enough to provide an application for the refusal of the other parent to provide such a deduction and the monthly refusal parent provides a certificate of income 2-NDFL. Required condition for such a transfer of the right of deduction - the transferor of this right has income subject to personal income tax, that is, an unemployed person, cannot transfer his right of deduction to his wife or spouse. There is also a double deduction for a single mother. 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
• statement of 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, as well as 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 "single 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 that the parent is the only one). To confirm the absence of the second parent, you must provide 1 of the following documents:

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

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

If a woman does not work (a housewife, on maternity leave, parental leave, or is registered with an employment center), then she cannot refuse the tax deduction for children in favor of her husband (write an application to her husband's employer), because she does not have the right for a 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);
• does not 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 leave to care for a child under 1.5 years old (Letter of the Ministry of Finance of Russia dated 03.04.2012 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 cumulative, START compatibility

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

START Restrictions

According to the norms of the legislation on taxation, START, although it is made from income taxed at an interest rate of "13", but still this income in its entirety is not subject to the deduction under study. The legislator has clearly defined that the deduction can be made from the income declared by the tax agent.

And the employer, as a tax agent, can only declare the wages of his employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2017), then he will not be able to receive a standard tax deduction for a child for 2017, even if he had other sources of income (for example, rent for an apartment that a citizen rents ), 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 of the deduction. Up to what amount is it possible to use START? This 350 000 rub. For example, if an employee received an accrual total of 350,000 rubles from January to September (excluding taxes and deductions), then START is not applied from October to December of this year. 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 "backdating", for example, if the parents did not apply 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 the application is submitted to the employer and is valid for future periods.

Example of calculating the standard tax deduction for a child

example 1:

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

• the monthly taxable base will be 20,000 - 1,400 x 2 = 17,200 rubles. Personal income tax per month will be 17200 x 13% = 2236 rubles. That is, 364 rubles. 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 the returned tax for the year will be 364 rubles. x 12 = 4368 rubles.

example 2:

• an 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 the returned tax will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

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Tax deduction per child with a disability in 2019

Since 2016, the order, the amount of standard tax deductions for children have been increased. Consider what innovations have appeared in the law of the Russian Federation, what rules apply to parents, and which ones to guardians?

Also read on our website:

Tax credits for children.

According to the updated legislation, personal income tax deductions for children are provided until the moment when the total annual income of the parent reaches 350 thousand rubles. The accrual of benefits begins in January and is suspended in the month when the parents' income reaches the specified limit. The countdown starts again next year. The tax deduction for a child is as follows:

• the first, second baby in the family gives the right to a benefit of 1400 rubles;
• third, any next - 3000 rubles;
• a disabled child under the age of majority, a full-time student or student, an intern, a resident, a graduate student, if the child has a disability of I, II groups - 12 thousand rubles. or 6 thousand rubles. per month. The accrued amount depends on the status of the recipient. If he is a parent of a disabled person, then it will amount to 12,000 rubles, if a disabled person - adopted child, then the adoptive parent or trustee will receive only 6,000 rubles of benefits.

How it works in reality:

• each parent has the right to a benefit when calculating personal income tax after the birth of a child;
• depending on the status of the baby who is in care, part of the parents' salary from 1,400 to 12,000 rubles will not be subject to income tax;
• to use the benefit is really only with official employment.

If it is not possible to receive a refund from the employer, you can contact the local Tax Office with an application for a tax deduction for a child and receive a refund to a bank account.

The procedure for issuing a tax deduction for children with disabilities.

Benefits features:

1. The bill provides an opportunity for every parent to receive social tax deductions. The document defines the procedure for granting a double benefit. The employee is entitled to it if she is the only parent, which is confirmed by a document from the registry office or the recipient's spouse refused to provide benefits.

2. An employee may receive a double deduction for a disabled child if his spouse also works and is entitled to him. If during the specified period she was at home, looked after the child, then the spouse is not entitled to a double amount.

3. Please note that the benefit for healthy child is issued once, while the deduction for a disabled child must be confirmed every year.

Documents for obtaining a tax deduction.

To qualify for the exemption, you must submit the following documents for a tax deduction:

• submit an application to the employer for the accrual of a tax deduction for a disabled child of group 3;
• attach copies of documents that confirm the right to accrue benefits;
• if the employee is a single parent, an additional certificate from the registry office must be attached.

Medical tax deduction.

Regardless of the child benefit, parents or guardians can claim an additional deduction for treatment. It is assigned to close relatives who are officially employed and transfer personal income tax to the budget. That is, an employee can take advantage of a tax benefit for the cost of personal treatment, treatment of parents or children, and payment of voluntary insurance premiums.

The amount of the deduction is calculated depending on the code specified in the certificate. If the number 1 is entered in it, then the amount of the refund will be limited to the amount of 15,600 rubles. If the certificate contains the number 2, then the treatment is classified as expensive, the limit does not apply to it, the amount of the benefit in this case will be the entire amount of expenses.

Conditions for issuing an additional deduction for a child with a disability:

• the parent applying for the benefit must pay personal income tax every month;
• treatment was carried out on the territory of the Russian Federation in an institution with a specialized license;
• procedures, medicines are prescribed in accordance with the recommendations of the legislation;
• all documents confirming the process of treatment, payment for medicines, medical services are kept by the applicant, attached to his application.

Please note that all amounts specified in the legislation refer to the size of the tax base, and the taxpayer will be able to receive 13% of them.