Deductions for children's personal income tax

There are no 18 more children, and your income are subject to a 13-interest rate? In this case, you have the right to use tax deduction on personal income tax on children. It is important for each working parent to know under what conditions it is deduction, as it is calculated by other non-standard situations encountered in practice. Let's figure it out in the nuances of this process ...

Any worker citizen of the country should know their legitimate rights relating to the tax deduction on personal income on children, it is also called standard deduction. However, in practice, it often happens that for ignorance, employees do not file the necessary documents and, accordingly, do not return paid tax. According to 4 item Art. 218 NK Russia Such a standard tax deduction relies to all persons:

parents of children;
parents' spouses (when divorced);
adoptive parents, guardians and all trustees that contain a child;
parents who are not married, but officially paying for the child's alimony.

We will understand in the nuances and restrictions on the "childish" deductions. According to Art. 218. The taxpayer has the right to deduct if:

his child did not reach the 18th anniversary;
the child (student, intern, etc.) is studying on day learning (in part) and he has no 24 years old (after the release from the university, the tax deduction stops acting).

In addition, the deduction ceases to be granted from the moment when the parent salary with a cumulative result from the first month of the current year reaches the amount of 280,000 rubles.

Article 218 of the Tax Code of the Russian Federation The amounts of providing deductions that are not involved in taxation are regulated (13% of income):

1400 rubles - on the first two children;
3000 rubles - on the third and subsequent children;
3000 rub - on children with disabilities.

There are situations where the father or mother can qualify for "children's" deduction on ndfl in double size. Namely - only the only parent when the second is considered missing or dead (determined gL 10 Family Code), or he will write an application for refusal to provide deduction in favor of the first. In the case when the second parent is installed, but the child was born out of marriage - a single mother is such a deduction. It is not provided with divorced parents, as well as those who have entered into a new marriage. Interesting is the fact that new spouses of parents are also entitled to the "Children's deduction" on personal income tax, if they provide a child. If you uzaconi attitude with man, w. whom there is child – refer to himself manual for writing needless applications, apply to him the documents on child and certificate o marriage. Thus, a part of the paid tax can simultaneously be at the same time four people relating to the content of one child. In the figure below, this scheme is clearly reflected.

Application for deduction on NDFL Double-sized here.

Sample of the filled statement we have.

As a rule, the employer independently applies to the employee's documents to the Tax Inspectorate (automatically) for the decomposition of the NDFL for children of his employee. To do this, in time, provide him with correct information about newborn children and such documents:

Documents for baby / children.
Help 2-NDFL form from previous work for the current year (if the employee has been previously employed).
Certificate of a new marriage.
Help confirming the disability of the child.
Documents testifying to the enumeration of alimony.
Help from the educational institution (for children from 18 to 24 years).
Application for the use of tax deduction for a child.

Download on our site:

Situations occur when for any reason the deductions for children were not presented at all or were not fully produced. Then - contact IFTS at your place of residence and submit such documents:

The established form of certificate of income over the past year (2-NDFL, issues the employer's accounting).
Filled tax declaration on income (3-NDFL).
Copies of documents for a child or other proving the right to deduct.
Application for the return of tax (overlaid).

Application for the return of overlaid tax here.

Sample Application for the Return of Ndfl we have.

For advanced Internet users, there is a possibility of forming and filling the declaration in electronic form. Such a program is posted on site FNS Russia In the "Electronic Services" section. You can also form and submit a tax return on web portal public services. Your application filed to the tax authority through the portal will be assigned a unique code that will help with the physical contact with the inspection with a paper option to significantly speed up the process.

Checking the tax declaration is carried out within three months. When the cameral check is over, a monthly money must be listed on the employee's bank account.