Standard child tax deduction. Limit of deductions for personal income tax for children Application of deductions for personal income tax in the year

Since 2016, a number of amendments to the Tax Code have come into force. In particular, the changes affected the procedure for providing standard and social tax deductions. In addition, the list of grounds for providing a property tax deduction has been expanded. You will learn about these changes from this article.

Standard deduction for children.

The procedure for providing tax deductions for children is established in paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. The child deduction for each month of the tax period applies to the following persons who support the child:

• on the parent;
• for the parent's spouse;
• for the adoptive parent;
• to the guardian;
• for the trustee;
• for the adoptive parent;
• for the spouse of the adoptive parent.

On January 1, 2016, the Federal Law of November 23, 2015 No. 317-FZ “On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 317-FZ) came into force, which sets out the said subparagraph in a new wording. For some categories of taxpayers, the amount of the standard deduction has increased; in addition, the amount of income has been increased, upon reaching which (on an accrual basis from the beginning of the year) standard tax deductions are not provided.

Below in the table we provide for comparison information on the size of the standard deduction for a child before the amendments and taking into account the provisions of Federal Law No. 317-FZ.

Subclause 4, clause 1, art. 218 of the Tax Code of the Russian Federation as amended until January 1, 2016

Subclause 4, clause 1, art. 218 of the Tax Code of the Russian Federation as amended, effective from 01/01/2016

The tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, custodian, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts: – 3,000 rub. – 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 parent, spouse of the parent, adoptive parent who supports the child, in the following amounts: – 1,400 rub. – for the first child; – 1,400 rub. – for the second child; – 3,000 rub. – for the third and each subsequent child; – 12,000 rub. – 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 is supporting the child, in the following amounts: – 1,400 rub. – for the first child; – 1,400 rub. – for the second child; – 3,000 rub. – for the third and each subsequent child; – 6,000 rub. – 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 is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established Clause 1 of Article 224 of the Tax Code of the Russian Federation) by the tax agent providing this deduction exceeded:

• 280,000 rub. – according to the edition valid until 01/01/2016;
• 350,000 rub. – according to the edition effective from 01/01/2016.

Social deductions for personal income tax 2016.

According to the rules of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation when determining the size of the tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, the taxpayer has the right to receive the following social tax deductions for personal income tax in 2016:

• in the amount of income transferred by the taxpayer in the form of donations (clause 1);
• in the amount paid by the taxpayer in the tax period for his education in educational institutions, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 years of full-time study in educational institutions (paragraph 2);
• in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 years of age, as well as in the amount of the cost of medications for medical use prescribed by the attending physician and purchased by the taxpayer at his own expense (clause 3);
• in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision concluded by the taxpayer with the non-state pension fund (clause 4);
• in the amount of additional insurance contributions paid by the taxpayer during the tax period for the funded part of the labor pension in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for the funded pension and state support for the formation of pension savings” (clause 5).

For your information

The total amount of social tax deductions for personal income tax in 2016, provided for in paragraphs. 2 – 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation (excluding expenses for education of children (wards) and expenses for expensive treatment) should not exceed 120,000 rubles. in the tax period. In this case, the taxpayer independently selects the types of expenses that he will claim for tax deduction (Letter of the Ministry of Finance of the Russian Federation dated May 31, 2011 No. 03-04-05/7-388).

What social deductions can a taxpayer apply to an employer for?

Let us immediately note that a deduction for charity, provided in the amount of actual expenses incurred (but not more than 25% of the amount of income received in the tax period and subject to taxation), can be obtained only when filing a declaration with the tax office at the end of the tax period. Until January 1, 2016, employees had the right to contact a tax agent during the year to receive social deductions defined in paragraphs. 4, 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation (on the costs of paying additional insurance contributions for the funded part of the labor pension, as well as on non-state pension provision and voluntary pension insurance). This opportunity became available to taxpayers after the Federal Law of December 29, 2012 No. 279-FZ “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation” came into force.

The mandatory conditions when applying to an employer for deductions are as follows:

• documentary evidence of the taxpayer's expenses in accordance with paragraphs. 4, 5 p. 1 tbsp. 219 Tax Code of the Russian Federation;
• withholding contributions under contracts of non-state pension provision, voluntary pension insurance, voluntary life insurance (if such contracts are concluded for a period of at least five years) and (or) additional insurance contributions for a funded pension from payments in favor of the taxpayer and their transfer by the employer to the relevant funds and (or) insurance organizations.

To receive a social tax deduction from your employer for contributions to non-state pension provision and additional contributions to a funded pension, you must:

• write an application addressed to the employer for the provision of a social deduction;
• if necessary, provide copies of documents that the employer does not have.

The employer must have the main documents confirming the expenses, since they deducted contributions from the employee’s income. However, documents may be required confirming the degree of relationship between the employee and the person for whom the taxpayer paid pension contributions (marriage certificate, birth certificate (adoption documents), child birth certificate (documents establishing guardianship (trusteeship) or adoption)), certificate about establishing a child's disability. Also, if the employer does not have a copy of the agreement with the NPF, such a copy must be attached. In addition, if the agreement does not contain information about the NPF license, you must provide a copy of the license certified by the signature of the director and the NPF seal.

As of January 1, 2016, taxpayers can apply to their employer for deductions for medical treatment and education. The corresponding amendments were made by Federal Law No. 85-FZ : according to Art. 1 of this law in the new edition is set out in paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.

So, social tax deductions for personal income tax 2016, provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, are provided when the taxpayer submits a declaration to the tax authority at the end of the tax period, unless otherwise established by this paragraph.

According to the new edition of paragraph. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, social tax deductions for treatment and training can be provided to the taxpayer before the end of the tax period when he submits a written application to the employer - tax agent.

At the same time, a mandatory condition is established: the taxpayer must confirm his right to receive social tax deductions. To do this, he submits to the tax agent the corresponding confirmation issued by the tax authority, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions provided for in paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

Form of notification of confirmation of the taxpayer’s right to social tax deductions for personal income tax 2016, established by paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation, approved by Order of the Federal Tax Service of the Russian Federation dated October 27, 2015 No. ММВ-7-11/473@.

For your information

Social tax deductions for treatment and education are provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them in the manner prescribed by paragraph. 2 p. 2 art. 219 of the Tax Code of the Russian Federation.

If, after the taxpayer has applied to the tax agent in the prescribed manner to receive such social deductions, the tax agent has withheld the tax without taking these deductions into account, the amount of the excess withheld after receiving a written application from the taxpayer shall be returned to the taxpayer in the manner established by Art. 231 Tax Code of the Russian Federation.

If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent was less than the amount of deductions for treatment and education, the taxpayer has the right to receive social tax deductions in the manner provided for in paragraph. 1 item 2 art. 219 of the Tax Code of the Russian Federation, that is, at the tax office after submitting the declaration.

Property tax deduction.

On January 1, 2016, the changes introduced by Federal Law No. 146-FZ came into force in paragraphs 1 clause 1 and pp. 2 p. 2 art. 220 Tax Code of the Russian Federation. These amendments expanded the list of grounds for providing a property tax deduction. Before this date, this deduction was provided only in the case of the sale of property, as well as a share (shares) in it, a share (part thereof) in the authorized capital of an organization, upon assignment of rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or another agreement associated with shared construction).

According to the new edition of paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation, the named property tax deduction, except for the above cases, is provided:

• upon leaving the company's membership;
• when transferring funds (property) to a participant in a liquidated company;
• when the nominal value of a share in the authorized capital of the company decreases.

According to the amendments made to paragraphs. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, upon the sale of a share (part thereof) in the authorized capital of a company, withdrawal from the membership of the company, transfer of funds (property) to a company participant in the event of liquidation of the company, upon a decrease in the nominal value of a share in the authorized capital of the company, assignment of rights of claim under a participation agreement in shared construction (an investment agreement for shared construction or another agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the acquisition of this property (property rights).

The taxpayer's expenses associated with the acquisition of a share in the authorized capital of a company may include:

• expenses in the amount of cash and (or) the cost of other property that were made as a contribution to the authorized capital when establishing a company or increasing its authorized capital;
• expenses for acquiring or increasing a share in the authorized capital of the company.

For your information

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding a total of 250,000 rubles. for the tax period.

When selling part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer’s expenses for the acquisition of this part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such taxpayer in the authorized capital of the company.

When income is received in the form of payments to a company participant in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer’s expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.

If the authorized capital of the company was increased due to the revaluation of assets, when it is reduced, the taxpayer's expenses for acquiring a share in the authorized capital are taken into account in the amount of payment to the company participant exceeding the amount of the increase in the nominal value of his share as a result of the revaluation of assets.

In conclusion, we list the main changes that came into force on January 1, 2016. Taking into account the amendments made to paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation:

• 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 is a disabled person of group I or II, the tax deduction for each month of the tax period applies to:

• for a parent, spouse, parent, adoptive parent who is providing for the child (in the amount of 12,000 rubles);
• for a guardian, trustee, adoptive parent, spouse of an adoptive parent who is supporting the child (in the amount of 6,000 rubles);
• The tax deduction for children is valid until the month in which the taxpayer’s income exceeded RUB 350,000.

According to the amendments made to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a taxpayer can exercise his right to social tax deductions for education and treatment in two ways:

• when submitting a declaration to the tax authority at the end of the tax period;
• when the taxpayer submits a written application to the employer before the end of the tax period.

At the same time, the employer-tax agent provides deductions for treatment and training only if the taxpayer has the right to do so.

Taking into account the amendments made to paragraphs. 1 clause 1, pp. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, a property tax deduction is provided upon withdrawal from the membership of a company, transfer of funds (property) to a participant in a liquidated company, or reduction in the nominal value of a share in the authorized capital of the company.

S. E. Nesterov, expert of the magazine "Remuneration: Accounting and Taxation"

Remuneration: accounting and taxation, No. 1, 2016.

Federal Law of 04/06/2015 No. 85-FZ “On Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations).

The following are eligible for the standard deduction for children:

• natural or adoptive parent;
• parent's spouse;
• guardian or trustee.

Also, a double benefit is provided if the second parent refuses to use it. In this case, the second parent must have taxable income. Please also note that after a divorce, both parents also have the right to receive a deduction. But the tax benefit is provided if the second parent actually provides for the child and bears the expenses for him. To check this, the Ministry of Finance recommends making sure that the employee pays alimony - either by court decision or by agreement on its payment (Letter of the Ministry of Finance of Russia dated January 15, 2019 No. 03-04-05/1233).

An important issue is determining what kind of order the child is. When deciding this issue, it is necessary to take into account that the number of children is determined regardless of the age of the older children. That is, even if older children have reached 24 years of age, they still need to be included in the count (Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/17101 dated April 15, 2014).

Separately, it should be said about the deduction provided for full-time students under the age of 24. Can parents receive benefits after the student turns 24 or should personal income tax be calculated without deduction immediately after his birthday? Officials remind (Letter of the Ministry of Finance dated December 29, 2018 No. 03-04-06/96676) that according to , a standard tax deduction can be provided until the end of the year in which the child turned 24 years old, if the period of relevant education falls on the same year. If the period of study ends in the month before the end of the year in which the child turns 24, then starting from the next month the standard tax deduction is not available. Let's look at this clarification using a specific example. Let's say employee Ivanov I.I. receives a tax deduction for his student son, who will turn 24 in May 2019. A young man will graduate from a university, for example, in July 2020, which means that his father will be able to receive a deduction until the end of 2019. If a young man turns 24 years old in May 2020, and he graduates from a university in July 2020, then employee Ivanov will be able to receive deduction until July 2020, inclusive.

Deduction limit for children in 2019

The limit on deductions for children in 2019 remains unchanged and amounts to RUB 350,000. Income is calculated from January 1 of each tax period. As soon as the amount of earnings exceeds this amount, the provision of benefits ceases. The provision must be stopped in the month when the limit is reached.

Before 2016, the income limit for applying the tax reduction in question was RUB 280,000.

Deduction limit for children 2019: age restrictions

The tax base for the reason under consideration decreases starting from the month of birth of the child. The benefit ceases in the year the child turns 18 years old. Please note that it is provided until the end of the tax period (clause 4, clause 1).

If the student continues full-time studies, then, upon confirmation of this fact, the benefit remains until he reaches the age of 24 years. In this case, the provision of tax reduction must be stopped from the month following the month of completion of training (Letter of the Ministry of Finance No. 03-04-05/8-1251 dated 06.11.2012).

It does not matter whether the student has his own personal source of income or not.

How to get benefits through your employer

An application for benefits can be submitted to one of the employers. It must indicate the amount and basis for receiving the benefit, full name. and dates of birth of children. You must also attach supporting documents:

• birth or adoption certificate;
• act on the appointment of a guardian;
• marriage certificate (for the parent's spouse);
• divorce certificate (if the taxpayer is no longer married);
• document on training (if the student is between 18 and 24 years old);
• documents confirming the status of the only parent;
• confirmation of maintenance (for example, a notarized agreement on the payment of alimony, documents confirming the costs of maintaining children);
• certificate of disability.

If an employee has not been working since January 1 of the current tax period, then a tax reduction can be provided to him only taking into account income from his previous place of work. To confirm income, the employee must provide a 2-NDFL certificate from the previous employer.

Sample application

Personal income tax limit - deduction for children 2019: calculation example

Manager Ivanteev S.L. I wrote an application for a standard deduction for children. He has three of them:

1. Ivanteeva Anna Sergeevna, date of birth 06/11/1995, not studying, education completed.
2. Ivanteeva Maria Sergeevna, date of birth 03.11.2010.
3. Ivanteev Ivan Sergeevich, date of birth 07/15/2015.

The employee's salary is 40,000 rubles. per month.

The eldest daughter is over 18 years old and is not a full-time student, therefore, the benefit does not apply to her. The other two are under 18 years old, so in 2019 Ivanteev S.L. a monthly reduction in the tax base for the second child in the amount of 1,400 rubles was provided. and for the third - 3000 rubles.

In September, income exceeded 350,000, so reducing the personal income tax base no longer applies. Thus, the tax base for the tax period was reduced by 35,200 rubles, and the amount of personal income tax paid to the budget was reduced by 4,576 rubles.

In the 2-NDFL certificate, the standard deductions provided must be reflected in section 4. The codes are established by Order of the Ministry of Finance No. ММВ-7-11/ dated 09/10/2015.

Personal income tax has changed a lot in 2016. It is necessary to calculate personal income tax more often to benefit from savings on interest, to provide employees with standard deductions longer, to submit new quarterly reports

08.04.2016

Personal income tax in 2016 for material benefits

The date when income was received in the form of material benefits from savings on interest is now considered the last day of the month during the period for which the loan was issued (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation). Until 2016, material benefit was considered on the day the interest on the loan was paid or on the day the interest-free loan was repaid. This led to confusion. Now the rules are the same for all loans.

To calculate material benefits, the refinancing rate is 11 percent.

On January 11, 2016, the company issued an interest-free loan to an employee in the amount of RUB 50,000. Return date is March 31st.

50,000 ₽ × 11% × 2/3: 366 days. × 20 days = 200.36 ₽,

where 366 days. - the number of days in 2016, and 11% - the refinancing rate (key rate).

Personal income tax on material benefits is equal to:

Limit for deductions for personal income tax in 2016

Last year, employees were entitled to receive standard child deductions until their year-to-date income reached RUB 280,000. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation). From January 1, 2016, this threshold was increased to RUB 350,000.

In addition, the child deduction for disabled children has increased fourfold: from 3,000 to 12,000 rubles. per month. For guardians, trustees and adoptive parents, the amount has been doubled - up to 6,000 rubles. Other personal income tax deductions did not change in 2016. We have given the amounts of all children's deductions in the table.

If the child is disabled, the deductions must be summed up (letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7/19206).

A company employee has three minor children, one of whom is disabled. Let's consider two situations.

Situation 1: the disabled child is the second in a row.

An employee has the right to the following personal income tax deductions for children:

— 13,400 rub. (1400 + 12,000) - for the second disabled child;

— 3000 rub. - for the third child.

The total deduction amount is RUB 17,800. (1400 + 13 400 + 3000).

Situation 2: the third disabled child.

An employee has the right to the following personal income tax deductions for children:

— 1400 rub. - for the first child;

— 1400 rub. - for the second child;

— 15,000 rub. (12,000 + 3000) - for the third disabled child.

The total deduction amount will be the same - 17,800 rubles. (1400 + 1400 + 15,000).

New deadlines for transferring personal income tax in 2016

Paying personal income tax has become easier since the new year. Now it doesn’t matter whether the company pays money to employees from a current account, withdraws cash for this, or issues it out of revenue. The rules are the same in any case. An exception is provided only for vacation and sick leave.

Personal income tax from salary. In 2016, personal income tax must be transferred no later than the day following the day of actual payment of income. This also applies to wages, including those deposited or issued late.

Last year, the tax was transferred on the same day when the company withdrew money from the bank for payments or transferred them to employees' accounts. And if income was paid directly from the cash balance in the cash register, personal income tax was paid no later than the next day. It was unclear whether to transfer personal income tax if there was no actual payment and it was deposited. Now this question has been removed.

Example. When to pay personal income tax in 2016

We use the condition of examples 1 and 2.

The employee's salary is 60,000 rubles. On January 18, he was paid an advance in the amount of 24,000 rubles. There is no need to withhold personal income tax on this amount.

The employee has three children, one of whom is disabled. He wrote an application for the standard children's personal income tax deduction for all three children. Its size is 17,800 rubles. (see example 2). Thus, the amount of personal income tax that needs to be withheld from wages for January is equal to:

(60,000 ₽ - 17,800 ₽) × 13% = 5,486 ₽.

Also, 70 rubles must be withheld from the employee. Personal income tax on material benefits. The second part of the salary in the company is paid no later than the 3rd day. On February 3, 2016, the employee will receive the following amount:

60,000 ₽ - 24,000 ₽ - 5,486 ₽ - 70 ₽ = 30,444 ₽.

Please note: personal income tax on vacation pay can be transferred on any day until the end of the month. And with compensation for vacation - no later than the next day after it was issued.

Personal income tax on vacation and sick pay. Since 2016, special rules have been in effect for personal income tax on vacation and sick pay, including benefits for caring for sick family members. The tax on this income must be transferred no later than the last day of the month in which such payments were made. And if this day is a day off (as, for example, January 31) - then February 1, that is, no later than the next working day.

Last year, personal income tax was transferred according to the general rules - no later than the next day after payment (letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06/20406). Now you can do this later.

The new rule does not apply to compensation for unused vacation. Therefore, it is safer not to defer personal income tax on this payment, but to transfer the tax no later than the next day. This is the position of officials

Quarterly reporting on personal income tax in 2016

Since 2016, all companies will have to fill out and submit a new form 6-NDFL quarterly. The form and procedure for filling out this report were approved by the Federal Tax Service of Russia in order dated October 14, 2015 No. ММВ-7-11-450.

The new quarterly reporting does not cancel the 2-NDFL certificate. They still need to be submitted to the inspection at the end of the year. The first time you will need to submit a new report is for the first quarter. The deadline is no later than May 4, 2016, since April 30 falls on a Saturday, and May 1 to May 3 are weekends.

You can submit a report on paper if the number of employees to whom you paid income is up to 25 people (Clause 2 of Article 230 of the Tax Code of the Russian Federation). This limit is new. Previously, it was possible to report on paper only if there were up to 10 people. And the new limit applies to both 2-NDFL and 6-NDFL. It can be applied starting with reporting for 2015 (letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11/19263).

The fine for failure to submit a quarterly report will be 1,000 rubles. for each month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). In addition, inspectors can block the company’s current account for delays in payment by more than 10 working days (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). Also, a new article 126.1 appeared in the code. It stipulates liability for false information - 500 rubles. for each document with errors. It doesn’t matter which - 2-NDFL or 6-NDFL. However, there will be no fine if the company notices the errors before the tax authorities and corrects them.

If a citizen receives income from which personal income tax is withheld at a rate of 13%, and he has children, then he has the right to take advantage of the standard child tax deduction and pay less income tax to the budget every month.

Who can take advantage of the deduction

Taxpayers who support a child or children (including adopted children) can take advantage of the standard child tax deduction in 2017.

The deduction is provided for each child under the age of 18, as well as for each student under the age of 24.

Limit on deduction

The child deduction can be used as long as the income (at a rate of 13%) from the beginning of the year will not exceed 350,000 rubles(until 2016 the limit was 280,000 rubles).

Starting from the month in which income exceeded the amount of 350,000 rubles, the standard deduction for a child is greater is not provided.

Amount of deduction per child

The amount of the tax deduction directly depends on the number of children supported by the taxpayer:

In order to correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth (the oldest will be considered first, etc.). Moreover, even if the eldest child is already over 24 years old and a deduction is not provided for him, he will still be considered the first.

Note: if spouses already have one child from previous marriages for which they pay alimony, then their common child will be considered the third.

Calculation examples

Example 1. Standard deduction for one child

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. There is a child aged 5 years. At the same time, the monthly salary of Petrova I.A. amounts to 40,000 rub.

Tax deduction calculation

Since the child of Petrova I.A. a minor, she can take advantage of the standard tax deduction.

The deduction amount in 2017 is: 1,400 rub.

Therefore, the income tax of Petrova I.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles – 1,400 rubles).

Monthly Petrova I.A. will pay personal income tax in the amount of: RUB 5,018(RUB 38,600 x 13%) instead of RUB 5,200. (RUB 40,000 x 13%).

Therefore, she will save: 182 rub.(5,200 rub. – 5,018 rub.).

Deduction of Petrov I.A. will receive until September because it is in this month that her taxable income since the beginning of the year will reach the threshold of 350,000 rub.(40,000 x 9 months).

RUB 1,456(RUB 182 x 8 months).

Example 2. Standard deduction for several children (one of whom is over 24 years old)

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. there are four children aged 5, 9, 16 and 25 years old. At the same time, the monthly salary of Petrova I.A. amounts to 40,000 rub.

Tax deduction calculation

Deduction of Petrov I.A. has the right to receive only for three minor children, but her eldest 25-year-old child will still be considered first.

The total amount of the deduction will be equal to: 7,400 rub.(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).

Thus, income tax will be calculated not from 40,000 rubles, but from RUB 32,600(40,000 rubles – 7,400 rubles).

Consequently, monthly Petrova I.A. will pay income tax in the amount of: RUB 4,238(RUB 32,600 13%) instead of RUB 5,200. (RUB 40,000 x 13%) and save: 962 rub.(5,200 rubles – 4,238 rubles).

Deduction of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350,000 rub.(40,000 x 9 months).

Thus, in the period from January to August 2017, Petrova I.A. will be able to save: RUB 7,696(962 RUR x 8 months).

How to get a deduction through your employer

The procedure for obtaining a standard child tax deduction occurs in 2 stages:

The first stage is collecting the necessary documents

To receive a deduction for a child, the following documents are required:

1. Child's birth certificate.
2. A document confirming marriage registration (Russian passport or marriage registration certificate).
3. Certificate from the educational institution, if the child is a student.
4. Certificate of disability, if the child is disabled.

If the employee is single parent Additionally you must provide:

• death certificate of the second parent.
• a document confirming that the parent is not married (usually a passport).

If the child one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child has not been legally established, the second parent has died or is missing.

At the same time, the fact that the parents are divorced or fail to pay child support does not mean that the parent is the only one and, accordingly, does not give the right to receive a double deduction.

The second stage is the transfer of collected documents to the employer

The collected documents must be handed over to the employer at the place of work. After their consideration, the employee will be provided with a standard deduction for the child.

If you work for several employers at the same time, then the deduction can only be obtained from one of them.

How to get a deduction through the Federal Tax Service

If during the year deductions for the child were not provided or were not received in full, then they can be obtained at the end of the year through the tax service. To do this you need:

The verification of the 3-NDFL declaration and the documents attached to it is carried out within 3 months from the date of their submission to the Federal Tax Service.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).

After receiving the notification, you must come to the Federal Tax Service and write an application for a personal income tax refund indicating the bank details by which the money transfer will be made.

The funds must be transferred within 1 month from the date of filing the application for a personal income tax refund, but not earlier than the end of the document verification (desk audit).

Particular questions regarding the standard tax deduction

From what month does the right to deduction cease if the child turns 18 in the middle of the year?

On this issue, the opinion of tax authorities is unanimous. A tax deduction is presented before the end of the year, provided that the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction, does not exceed 350,000 rubles.

From what month is the right to a deduction lost if a child studying full-time graduates (receives a diploma) in the middle of the year?

The tax authorities do not have a consensus on this issue.

Some of the letters from the Ministry of Finance say that the right to receive a standard deduction ends in the month following the day when the child graduated from school (received a diploma), in another part that the fact of graduation in the middle of the year does not affect the fact that the deduction is provided until the end tax period. Thus, the Letter dated August 28, 2012 No. 03-04-05/8-1010 states that:

“According to paragraph 12 pp. 4 clause 1 of the Tax Code of the Russian Federation, a tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

At the same time, in accordance with paragraph nineteen of this subclause, the tax base is reduced from the month of birth of the child (children), or from the month in which the adoption occurred, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to upbringing into a family and until the end of the year in which the child (children) reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family expired or was terminated early, or the death of the child (children).

Since, in accordance with paragraph nineteen of this subclause, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24 years old, therefore, the tax deduction is submitted until the end of the year, provided that the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period by the tax agent , providing this standard tax deduction, did not exceed 350,000 rubles.

Starting from the month in which income exceeded 350,000 rubles, the tax deduction provided for in this subclause is not applied.

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 all funds received by a citizen during 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, the 2nd stage (master's degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying in a master's program, his parents have the right to receive START, but on the condition that this education occurs for the first time at the 2nd stage of the university .

Amount of deduction in 2018, in 2019

• The maximum amount of wages up to which a deduction can be applied has been increased - 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 an educational institution and has 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 the next month in which training 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 a 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. A prerequisite for such a transfer of the right of deduction is that 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

According to the provisions of the legislation on taxation, although ST is produced from income taxed at the interest rate of “13”, 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, START is not applied. But the next year (new tax period) begins with 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.

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