Standard tax deduction for a child on personal income tax. Child deduction application: sample
Children are not only joy in the family, but also a weighty basis for receiving a personal income tax deduction. With the help of such benefits, the tax base for this type of collection can be significantly reduced. That is why the topic of this article will be quite important questions - how to file an application for a deduction for a child, what documents you will have to stock up on and how much you can “save on children”.
There are several important points to which you should take special care:
- take advantage of this privilege can both parents, regardless of their place of residence;
- the period of validity of such benefits is up to the age of 18 years (the students of the day hospital - 24 years);
- deduction on the child can be made both at the place of main work and through the tax service;
- The order of calculation of children is determined depending on the date of their birth, in chronological order;
- the amount to be reimbursed varies depending on which (in the account) of the child it is charged on.
Standard deductions for children are terminated in the case when the total income of one of the parents (calculated on an accrual basis) reaches the limit value of 280 thousand rubles. In practice, this means that a deduction can be selected in full only when the monthly salary of the parent does not exceed 23 thousand 333 rubles.
You should be aware that if one of the parents officially refuses the personal income tax benefit, the second one can apply for it twice as much. However, it is impossible to refuse if:
- the parent in whose favor the refusal is signed does not work;
- the parent in whose favor the refusal is being made, became registered at the Employment Center;
- the mother is temporarily on leave to care for the baby up to 1.5 years;
- mother has issued a maternity leave.
In order to issue a deduction for a child, you need to prepare such a list of documents:
- marriage registration certificate (if any);
- certificate of birth of the child or his adoption;
- certificate of disability (if any);
- certificate from the educational institution full-time education (if the child is studying);
- an extract from the housing office that the child lives with the parents / guardians;
- a copy of the court decision on the enforced recovery of alimony or a voluntary agreement on their payment (notarized);
- income declaration - 3-NDFL.
Standard deductions for children are equally applicable not only to parents, but also to carers, adoptive parents and carers.
In cases where the tax relief on personal income tax is issued by a guardian, you need to additionally prepare documents that confirm the right of a citizen to guardianship / custody. It can be:
- contract / foster family agreement;
- contract / decision on the appointment of guardianship;
- guardianship decree;
- other documents.
If the parent takes care of the child’s deduction, he will additionally need:
- death certificate of the 2nd parent;
- Form No. 24 - a certificate from the registry office that information about the father of the child is entered from the words of the mother;
- the decision (copy) of the court that the second parent is recognized as missing;
- Form No. 25 - a certificate from the registry office that the data on the father of the child is entered with a dash;
- passport (copy) in which there is no marriage mark.
Features of design
In order that every year it was not necessary to collect documents again, you can use some tricks. When deducting a child, “forget” to indicate in the application the period of receipt, as well as the size of the benefits (it may change). Then your application can be considered unlimited and go on unchanged in the next tax period.
If suddenly you are late with registration - it does not matter, collect everything you need and return to the tax at the place of residence, you will be compensated for everything in the next reporting period.
It is worth remembering that if you work (officially) in several places, you can only receive personal income tax deductions for children in one place. So before you begin to design, consider where it will be easier to do it.
Another interesting nuance: in certain cases, as many as four people can receive a personal income tax benefit for the same child. It happens when parents divorced, and then each of them created a new family. If, after the divorce, the father / mother is financially involved in raising the child (child support is paid),then apply for a tax benefit equally to:
- mother's second husband;
- father's second wife.
But the "second half" guardians / trustees of the right to such a deduction do not have.
If a child is raised by only one parent, and also in cases where one of the parents has refused to use the benefits in favor of the second, the child tax deduction may be doubled. Such a “trick” can be resorted to when one parent receives a fairly large salary and quickly reaches the threshold of 280 thousand rubles, while the second one, on the contrary, gets a little and can “stretch” the benefit for a whole year.
To apply for a double benefit, a parent applying for it must submit an application to his employer. In this statement it is necessary to indicate that the 2nd parent refused to receive it. The second parent, in turn, must also notify the first party's employer that he refuses to receive such a service. Also, the second parent should monthly provide the double deduction employer with a 2-NDFL certificate of the amount of his salary.This is necessary in order to find out when the total income of the second parent reaches the maximum amount of 280 thousand rubles.
Single parents / adoptive parents — widowers, widows, single mothers, and so on — can receive double personal income tax deductions for children. True, this can be done only until such time as they remarry.
In what cases he is not appointed
A doubled tax deduction on a child cannot be assigned if the parent is not recognized as the only one, namely:
- when mother and father are divorced;
- parents are not in a registered relationship, but paternity is established;
- a parent who has a child from a previous marriage enters into a new union, but the child is not adopted by the spouse / spouse;
- one of the parents is deprived of his rights (parental);
- one of the parents convicted.
Child deduction - sample
When filing documents, many parents are faced with the fact that they do not know how to correctly write a statement. This is done very simply - you can download the sample on the Internet, or you can use the template provided below. So, a deduction application for a child:
Director (name of your company)
FULL NAME. directors
your position, surname, initials, TIN, address, telephone
Based on p.1 paragraph 4 of Article 218 of the Tax Code of the Russian Federation, please charge me for each month of the tax period of ________ in accordance with my income standard tax deductions for:
1. Data of the first child (full name, date of birth, birth certificate number, additionally indicate whether he is a student / graduate student / cadet, etc. up to 24 years).
2. Similar data on the second child, etc.
Documents confirming the basis for a tax deduction for a child, I attach:
3. List of documents.
"___" _______________ Signature ___________
How to make a statement of refusal of the deduction
Now consider another sample application. Deduction on the child will receive only one parent, and the second refuses benefits.
The “cap” of any of the documents is issued in the same way in all cases. So, the details of the person to whom it is submitted, your personal data must be present. The statement of the first parent applying for a double benefit should look like this:
“In connection with the refusal of the child’s parent (the child’s full name, his data) and based on the text of paragraph 16 of paragraphs 4 p. 1 Art. 218 of the Tax Code of the Russian Federation, please charge me a tax deduction in the 2nd amount for each month of the tax period of ____ year. ”
The second parent also writes a statement, like this:
“Based on par. 16 items 4 p. 1 Art. 218 of the Tax Code of the Russian Federation I declare my refusal to receive the tax deduction due to me (child’s full name, date of birth, other data) ”.
Attention! A disclaimer must be written in the name of the director of the enterprise that will perform the double deduction, and not in the name of the one where the “objector” works.
Each of the statements must be accompanied by all supporting documents mentioned above.
We consider the amount
Standard deductions for children depend on their number in the family and on the order of their appearance. In 2015, the law defines the following amounts:
- 1st child - 1 thousand 400 rubles;
- 2nd - 1 thousand. 400 p .;
- 3rd and subsequent - 3 thousand rubles each. for everyone.
For a child with a disability, regardless of the order of his appearance, the state is invited to receive a deduction in the amount of 3,000 rubles.
To calculate the tax benefit applies the additive principle. This means that the benefits for all children add up to each other, that is, a family, or rather, each of the parents with three children gets the right to a benefit in the amount of 1.4 + 1.4 + 3 = 5.8 thousand rubles.
You need to understand: a deduction is not something that will be returned to you, but the amount from which no tax will be levied.So in this case, the above family will save:
5,800 x 13% = 754 p./mon. for each parent.
Another feature of the charge, which you should definitely take into account, is that the order of the appearance of children affects the amount of payment, regardless of whether a privilege is placed on them or not. This means that if one or several children have reached the age at which payments stop or (God forbid) have died, then, although deductions are not made for them, they are not excluded from the ranking list.
Sometimes (especially important for large families with one parent), it may be that the total amount of tax relief for all children exceeds the salary itself, then it is considered that the taxable base is considered to be zero, that is, personal income tax is not charged at all.
Let's try to count the standard personal income tax deductions for children of the S. family, the data will be as follows:
- 1st child - 23 years old (studying full-time);
- 2nd child - 21 years old (disabled);
- 3rd child - 19 years old (he does not study);
- 4th child - died at the age of 9;
- 5th child - 10 years;
- 6th child - 3 years.
The size of the tax benefit in this case will be determined as follows:
1) 1400 r. - age in this case is not important, as he learns;
2) 3000 p.- as a disabled child, the deduction is more;
3) 0 p. - age over 18 years, the child does not undergo training;
4) 0 p. - in connection with death;
5) 3000 p. - for the fifth child;
6) 3000 p. - for the sixth child.
In general, each parent can get a tax rebate in the amount of:
1,400 + 3,000 + 0 + 0 + 3,000 + 3,000 = 10,400 rubles.
If for the same example it is assumed that there is only a mother in the family who is entitled to double deduction, then if her salary is less than 20,800 rubles, she will not pay any tax at all.
The size of the tax refund in 2016
In conclusion, I would like to note that in 2016 some changes were made to this question. Unfortunately, they will not affect the standard tax benefits for children - the amounts will remain the same. But preferential deductions for disabled children will be significantly increased:
- 12 000 r. - for a disabled child under the age of 18 (and a student is under 24), if the documents are issued by the parents;
- 6 000 r. under the same conditions, they will “beat off” the guardians and trustees.
In addition, the salary threshold will be increased, up to which a tax deduction is possible - up to 350 thousand rubles.