Standard deduction 105. Tax deduction for children
Child deduction code 2018: what is it
Company employees who have children are eligible for a tax deduction. It reduces the personal income tax base. This is the so-called standard tax deduction. But apart from the standard there are also property, social and other deductions. To make it clear from the 2-NDFL certificate which deduction was reduced tax base from the employee's income, each type of deduction is assigned its own code.
Deduction code 126 in help 2-NDFL 2018: what is it
The most common deduction found in help is deduction code 126. Let's figure out what it is. Code 126 is a deduction for parents or adoptive parents in the amount of 1400 rubles. for the first child under the age of 18 or a full-time student under the age of 24. It is valid from 12/26/2016, until December 2016 code 114 corresponded to this deduction. code 126 is old code 114.
Last year, according to the order dated November 22, 2016 No. ММВ-7-11 / [email protected]"On amendments and additions to the annexes" to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected] deduction codes for children have been changed.
Instead of the usual codes 114-125, now there are codes 126-149. As you can see, there are more codes. This is due to the fact that earlier all categories of employees received the same deduction:
- parents, including adoptive ones;
- adoptive parents;
- trustees;
- guardians
Now everything has changed. When granting deductions, for example, for a disabled child:
- foster parents, spouse (wife) of the foster parent, guardians, trustees are deducted in the amount of 6,000 rubles;
- parents, adoptive parents, spouse of a parent or adoptive parent are entitled to a deduction already in the amount of 12,000 rubles.
That is, the amounts for different categories of parents are now different, so there are more codes. In the table, we gave an example of how the old code was transformed into two new ones.
Deduction code in 2018 * |
In what cases is placed in 2-NDFL |
Deduction code old, before 12/26/2016 |
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When providing a deduction in the amount of 1400 rubles. for the first child under the age of 18, or a full-time student of an educational institution under 24.
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* For a complete table with new codes, see the end of the article.
How to indicate the deduction code for a child in 2018 in the 2-NDFL certificate: 126, 127, 12
When filling out the 2-NDFL certificate in 2017, you must indicate the deduction code for the child. In this case, you must be guided by the following rules:
- In section 4 of the 2-NDFL certificate, indicate the standard art. 218 of the Tax Code of the Russian Federation (see sample below);
note that the deduction code for the child is put only in section 4 2-NDFL, in section 3 of the same certificate, despite the existence of the column of the same name, the code and the amount of the deduction are not indicated.
- Indicate total amount provided deductions separately for each code.
- If the employee received several deductions for the child at once (for example, code 126 for the first baby and code 127 for the second baby), then enter the codes for each deduction in 2-NDFL.
Deduction code for 2 children
Despite the fact that the amount of deduction for one child and for the second child is the same, you cannot add these deductions and indicate them as a single amount in 2-NDFL at once, as for two children. The deduction codes in this and similar situations will be different - 126 and 127.
Code 126 in 2-NDFL
Code 126 means - a deduction of 1400 rubles. for the first child under the age of 18, or a full-time student of an educational institution under 24 years old to parents (even if they are divorced), the parent's spouse, adoptive parents.
Deduction code 127
Code 127 - deduction in the amount of 1400 rubles. for a second child under the age of 18, or a full-time student of an educational institution under 24 years old to parents (even if they are divorced), the spouse of a parent, adoptive parents.
Deduction code 128
Code 128 - deduction in the amount of RUB 3,000. for a third child under the age of 18, or a full-time student of an educational institution under 24 to parents (even if they are divorced), the parent's spouse, adoptive parents.
Deduction code 129
Code 129 - deduction in the amount of 12,000 rubles. for a disabled child of I and II disability groups under the age of 18, or a full-time student of an educational institution up to 24 years old to parents (even if they are divorced), the parent's spouse, adoptive parents.
Deduction codes per child in 2018: table
Deduction code in 2018 |
Decoding the code |
Old code valid until 12/26/2016 |
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Deduction amount (in rubles) |
In what cases is it relied on and to whom |
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For the first child:
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For the first child:
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For the second child:
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For the second child:
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For the third child:
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For the third child:
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For a disabled child:
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For a disabled child:
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Double deduction for the first child to the only parent, adoptive parent, spouse of the parent |
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Double deduction for the first child to the sole custodian, guardian, foster parent. |
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Double deduction for the second child to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for the second child to the sole custodian, guardian, foster parent. |
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Double deduction for the third child to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for the third child to the sole custodian, guardian, foster parent. |
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Double deduction for a disabled child with I and II disability groups to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for a disabled child with I and II disability groups to the sole guardian, guardian, foster parent. |
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Double deduction to the parent for the first child if the deduction of the second parent is canceled |
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Double deduction for the foster parent for the first child if the deduction of the second parent is canceled. |
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Double deduction to the parent for the second child if the deduction of the second parent is canceled |
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Double deduction for the foster parent for the second child if the deduction of the second parent is canceled. |
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Double deduction to the parent for the third child if the deduction of the second parent is canceled |
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Double deduction for the foster parent for the third child if the second parent refuses. |
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Double deduction to a parent for a disabled child upon refusal to deduct a second parent |
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Double deduction to the adoptive parent for a disabled child if the second parent is not deducted. |
If a Russian receives official income from which personal income tax is withheld, and he has at least one child, he can pay less funds to the budget. The amount of the benefit depends on the number of children, disability, education, place of residence of the child, whether the parents are married, and other factors. Accordingly, the documents confirming the right to the benefit may change. For more information on how to get a deduction for children, read on.
For whom
- 114 - on the first;
- 115 - on the second;
- 116 - on the third;
- 117 - on the fourth.
If a person is employed at the same time in several enterprises, the deduction for children can be obtained at one of them. The updated package of documents should be submitted to the accounting department annually.
How to get a deduction through the Federal Tax Service?
If, for some reason, the documents were not completed within a year, an application for a benefit can be submitted to the tax office. But in this case, in addition to the documents listed above, you will have to additionally provide a 3-NDFL declaration and a certificate of income from the accounting department. Papers are considered for 3 months. After 10 days of inspection, the taxpayer will receive a written notification with the result. If you receive a positive answer, you need to contact the tax office, write an application for personal income tax compensation, and indicate bank details. Funds are transferred within one month.
The legislation prohibits the transfer of unclaimed amounts between tax periods as well as within one year. This can be clearly seen in the previous example. The employee receives a deduction for 7 consecutive months. There were no breaks.
Peculiarities
If the child is raised by one parent, in addition, you must provide a death certificate of the spouse or a passport confirming that he (s) did not marry. If "children" are registered for a third baby, copies of birth documents of older children should be provided.
Both parents can get a child tax deduction if they live in the place of residence of one of them. If the marriage is not formalized, then in addition, a certificate of establishment of paternity, a statement by the mother that the father provides financial aid... If the couple is divorced, then the proof is a writ of execution for the payment of alimony or a notarized agreement between the parents.
If the child is abroad, then the benefit is provided on the basis of certified government bodies foreign power documents. If the papers were provided in the middle of the year, and the right to deduction for 1 child appeared in January, the calculations are still carried out from the beginning of the year. If an employee came to work in the middle of the year, he must provide a certificate of income from the previous place. The benefit will also be calculated from the month of January, and this requires data for the whole year. Without certificates, the deduction is provided only to persons who are employed or to those who have not worked for a long time. This must be confirmed by a work book.
Duration
The privilege can be applied from the month of birth (adoption, registration of guardianship, guardianship) until the end of the year in which the child reaches 18 years of age (student - 25 years old), or in the event of his death. "Children" are provided for the period of study in a general education institution, including for academic leave up to a month following the end of the course.
Amount of children
The order is determined by the date of birth. Age doesn't matter. The oldest will be considered the first, even if he is more than 24 years old.
Example 1
We will distribute the children in a large family according to their age (29, 15, 10 and 6 years old):
- there is no deduction for the first (29-year-old) child;
- for the second (15 years) - 1.4 thousand rubles;
- for the third (10 years) and the fourth (6 years) - 3 thousand rubles each.
If each of the spouses has a child from previous marriages, then their common offspring will be considered the third.
Example 2
The LLC employee has four children: 5, 9, 16 and 25 years old. Her monthly salary is 40 thousand rubles. She wishes to issue a deduction for the children.
The exemption will be calculated only for three minors, but the first in a row will be a 25-year-old child. The amount of the deduction will be:
1.4 (for the second) + 3 x 2 (for the third and fourth) = 7.4 thousand rubles.
Personal income tax will be calculated from the amount: 40 - 7.4 = 32.6 thousand rubles.
The employee will pay monthly tax: 32.6 x 0.13 = 4,238 rubles.
The deduction is provided for a period up to and including July, since from August the annual income will exceed 280 thousand rubles.
Even dead children are involved in the calculations.
Example 3
A taxpayer wishes to receive a deduction for children: a 20-year-old son (works), a middle son (died in 2001), and a 5-year-old daughter. The benefit will be provided only for the third child in the amount of RUB 3,000.
There is only one deduction for a disabled child, even if he is the third in the family - in the amount of 3 thousand rubles. If one of the twins is disabled, then the taxpayer can determine the order himself.
Example 4
The employee has three children: the first one is 10 years old, the twins are 5 years old (one of them is disabled). The taxpayer may indicate the following order in the application:
- the first - 10 years;
- the second (disabled) - 5 years;
- third - 5 years.
Double deduction per child
The dual rate benefit is calculated if there is only one parent (adoptive parent). At the same time, there is a death certificate, a court decision on recognizing a person as missing, the birth certificate does not indicate data about the father.
Example
The woman is raising three children on her own. The youngest of them (20 years old) is studying at the institute. The standard deduction for a full-time student is provided for each month in a double amount: 3 x 2 = 6 thousand rubles.
If such an employee marries, she will lose the right to double the deduction for children. The increased benefit will be returned after the dissolution of the union. Parents who are divorced and deprived of parental rights do not fall into this category. Both incidents do not relieve them of their responsibility to support their children.
Parents can redistribute "children's" ones, that is, apply for one benefit at a double rate. The application should indicate that the second parent waives his right to provide a document from the accounting department that the benefit is not really calculated. In this paragraph it comes exactly about the parents. That is, the mother's new husband cannot give up the right to receive benefits for the spouse's first child.
Property deduction for children
A young family who buys real estate on the primary market or builds a house is also eligible for the benefit. It is provided in the amount of expenses for repayment of interest on loans. Parents who bought real estate property with a minor child can receive a deduction for it. Who exactly will draw up the documents, the spouses decide on their own.
Example
A married couple bought an apartment in 2014 for 4 million rubles. ownership together with two minor children (1/4 of each share). The couple decided to distribute the deduction as follows:
- husband - 2 million rubles. (own share and share of the first child);
- wife - 2 million rubles. (own share and share of the second child).
Another family member, such as a grandfather or grandmother, can also receive the benefit.
A parent can receive a deduction even if the apartment was only registered for one child. The privilege can be used only once in a lifetime for one object. Its size is limited to 2 million rubles. If the taxpayer has acquired land plot for 1 million rubles. and a residential building at the same price, the deduction can be issued only for one of them. But if the house is located on the purchased plot, then both objects will be considered as one.
Enterprises and individual entrepreneurs are obliged to submit data on the income of their employees to the Federal Tax Service inspectorate every year. Information is provided for the past calendar year and has the form 2-NDFL.
In particular, it may be necessary to issue certificates of this form directly to an employee to provide it later at the place of demand. For example, to the bank when applying for a loan. It is also provided for the use of deduction codes in the 2-NDFL certificate.
Updating Help
Enterprises or individual entrepreneurs are required by law to reflect only those employee's income that they themselves paid directly. The income paid to the employee in the 2-NDFL certificate is displayed with a specific code. Moreover, accounting is kept for all income that the employee received at the enterprise, and if the employee received them according to different rates, then you will need to fill out the appropriate section separately for each rate.
Tax office Russian Federation by order, updated tables and deciphering codes for deductions and income. These codes should be used when filling out certificates already in the current 2017. So, for example, the deduction code 114 in the 2-NDFL certificate has been changed. More on this below.
The moment of entry into force of the amendments requires special attention. The order came into effect at the end of 2016, namely on December 26. Thus, when issuing certificates for the last year, you must use the updated codes. That is, the deduction code 126 is already applied instead of 114.
Correctness of filling out certificates
Unfortunately, tax code does not teach the correctness of filling out certificates, therefore, enterprises and individual entrepreneurs should be guided by the appendices to the order, the first of which contains a list and decryption of income codes, and the second - deduction codes and decryptions to them.
It should be noted that the FTS has revised the codes for the income statement for the first time since 2015. Deduction codes in the 2-NDFL certificate are required to affix all tax agents... Therefore, in this article we will consider in more detail what exactly has changed.
What has changed in the income codes?
In general, there have been no changes in the income codes, but the meaning of some of them has been updated. Including several new 2-NDFL codes were added. For example, two completely new codes have been introduced, which must be indicated in certificates for many enterprises or individual entrepreneurs. In particular, in the 2-NDFL certificate, the deduction code 2002 is applied if the employee was issued a bonus that is directly related to the results of production and in fact is part of salaries. Information on deduction code 126 will be provided later.
Code 2003 - to display remunerations and bonuses paid out of the company's net profit.
For some of the new codes, the name has been changed. For example, in codes 1532, 1533 and 1535, the whole essence of the change was reduced to the elimination of the concept of futures transactions, and it was also clarified that financial instruments are of a derivative nature.
Code 1532 - reflects income from operations related to financial instruments, namely with stock indices, securities or other instruments that are circulating in the market. The deduction code 501 is often used in the 2-NDFL help. We will consider it below.
Code 1533 - income related to financial instruments not related to stock indices, securities or other instruments that are traded in the market.
Code 1535 - with various financial documents that are traded in the market, but they are not securities.
In the help 2-NDFL deduction code 2641 - now has the following decoding: “ Material benefit obtained through the acquisition of various kinds of financial documents.
Increase in the "military" component
In addition to all this, the "military" component of the 2000 code was increased. In addition to the taxable payments made by the military, the Internal Revenue Service added monetary allowance... It is now also not exempt from tax. This should be taken into account when filling out the 2-NDFL form.
Code 3010 has undergone a name change. Previously, it looked like an article indicating income from winnings that are paid by organizers of sweepstakes, lotteries and other risk games (including slot machines). Now it looks like "Income in the form of winnings that were received on the sweepstakes and in the bookmaker's office."
The FTS also removed several income codes from the list. The current list does not include codes 2791 (reflected in the form of income of agricultural products, which were given to their employees by agricultural enterprises that used the unified agricultural tax) and 1543 (income from operations carried out on a personal investment account).
Entering codes in income
In parallel with this, new 2-NDFL codes were introduced. In the bulk, they represent income that is generated from transactions with financial instruments, for example, with securities. It should be noted that we took into account the cross-coefficient of their circulation in the general market.
In this article we will look at some of them, although the accountant should study the entire list in detail, since in 2017 the vast majority individual entrepreneurs and organizations will have to use them in income statements.
Code 1544 - reflects the income of an individual from operations with various types of securities that are traded on the market and are recorded on an individual account.
Code 1545 - income from operations with various types of securities that are not traded on the market, but are recorded on a personal investment account. In what cases is the 403 deduction code applied in the 2-NDFL certificate? We'll talk about this later.
When calculating income tax individuals there are many deductions. They are standard, property, social and others. If necessary, prescribe each of these deductions. Today we will consider deductions per child and how they should be reflected in the certificate for 2017.
Who is eligible for the deduction
The most common type of deduction is standard deduction per child... Every employee who has a child under the age of 18 has the right to it. Or up to 24 years old, but on condition that he is studying at the full-time department of an educational institution.
Employees who, in relation to the child, are eligible for deduction:
- natural or adoptive parents, as well as their spouses;
- adoptive parents;
- trustees;
- guardians.
Deduction codes
For all deductions that are reflected in, there are special codes. They were introduced in order to make it easy to understand for what exactly this or that deduction is given.
For deduction for the first child applies code 126... It has been in effect since the end of 2016 and replaced code 114. Changes were introduced by order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11 / [email protected] The entire group of codes 114-125 has been replaced. They were replaced by codes 126-149.
The number of codes has increased since deductions differentiated... Under the previous system, everyone was entitled to equal deductions, regardless of whether the employee is the child's parent, guardian, trustee, and so on. Now everything is a little different. For example, if we are talking about a deduction for a disabled child, then under the new rules it is provided:
- in total 12,000 rubles- to parents (their spouses), adoptive parents;
- in total 6000 rubles- foster parents (their spouses), guardians and trustees.
For the same reason, the old 114 code has been split into 2:
- Code 126- for a deduction of 1,400 rubles per month for the first child for parents (their spouses) and adoptive parents.
- Code 133- for a deduction of 1,400 rubles per month for the first child for trustees, guardians and adoptive parents (their spouses).
Reflection in the certificate 2-NDFL
Standard deductions that are provided to the employee are indicated in section 4 of the 2-NDFL certificate.
Important! Section 3 also provides fields for deduction codes. However, they are for professional deductions only. That's why deductions for children in section 3 should not be reflected.
Standard deductions are reflected in 2-NDFL in section 4
The amount of deduction for each child is indicated separately, with the appropriate code
Note! In the 2-NDFL certificate, the amount of the deductions provided is indicated separately for each code. For example, if an employee has two children, then he is entitled to a deduction of 1,400 rubles for each of them. However, it is not possible to add deductions and indicate in one amount, since each of them has its own code (see table below).
Table. Group of standard deduction codes for children for form 2-NDFL
Decoding the code | Deduction amount (in rubles) | In what cases is it relied on and to whom | Old code valid until 12/26/2016 |
126 | 1400 | For the first child:
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114 |
130 | 1400 | For the first child:
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127 | For the second child:
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115 | |
131 | For the second child:
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128 | For the third child:
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116 | |
132 | For the third child:
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129 | 12 000 | For a disabled child:
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117 |
133 | 6000 | For a disabled child:
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134 | 2800 | Double deduction for the first child to the only parent, adoptive parent, spouse of the parent | 118 |
135 | 2800 | Double deduction for the first child to the sole custodian, guardian, foster parent | |
136 | 2800 | Double deduction for the second child to the only parent, adoptive parent, spouse of the parent | 119 |
137 | 2800 | Double deduction for the second child to the sole custodian, guardian, foster parent | |
138 | 6000 | Double deduction for the third child to the only parent, adoptive parent, spouse of the parent | 120 |
139 | 6000 | Double deduction for the third child to the sole custodian, guardian, foster parent | |
140 | 24 000 | Double deduction for a disabled child with I and II disability groups to the only parent, adoptive parent, parent's spouse | 121 |
141 | 12 000 | Double deduction for a disabled child with I and II disability groups to the only guardian, guardian, foster parent | |
142 | 2800 | Double deduction to the parent for the first child if the deduction of the second parent is canceled | 122 |
143 | 2800 | Double deduction for the adoptive parent for the first child if the deduction of the second parent is canceled | |
144 | 2800 | Double deduction to the parent for the second child if the deduction of the second parent is canceled | 123 |
145 | 2800 | Double deduction for the adoptive parent for the second child if the deduction of the second parent is canceled | |
146 | 6000 | Double deduction to the parent for the third child if the deduction of the second parent is canceled | 124 |
147 | 6000 | Double deduction for the adoptive parent for the third child in case of refusal of the second parent | |
148 | 24 000 | Double deduction to a parent for a disabled child upon refusal to deduct a second parent | 125 |
149 | 12 000 | Double deduction for an adoptive parent for a disabled child upon refusal to deduct the second parent |
Every citizen pays income tax, for example, with my wages... But it is permissible to return part of the funds paid, for which there are standard tax deductions (104, 105, 114, 125, etc.).
Standard tax deduction for children: features, conditions, size
The standard tax deduction (114, for example) differs from other types in that it is intended for a specific category of citizens and does not depend on other characteristics.
Features and conditions
The most relevant today are benefits for children - tax deduction 114 and 115. While they are not adults and are on the contentment of their parents, the latter have the right to issue a refund.
The principles for registration are clearly established by law:
- child, incl. adopted, less than 18 years old;
- a child serving as a student, graduate student, cadet, less than 24 years old;
- deductions are carried out until the parent's annual income exceeds 350 thousand rubles;
- each spouse, including the guardian, has the right to use tax deductions (codes 114 and 115);
- the employee issues a double refund if the spouse does not use this opportunity.
Amount of payments
The amount of compensation for today is fixed by law and depends on family conditions:
- 1400 rubles: for the first baby, standard tax deduction ( code 114);
- 1400 rubles: for the second ( code 115);
- 3000 rubles: for the third ( code 116);
- 12 thousand rubles: for a disabled person ( code 117).
You can issue a tax deduction 114, the amount for which is the same for the second baby, through your employer or tax authority.
Deduction procedure: certificates
The employer calculates the tax deduction (code 114 in the declaration) automatically after submitting the application and documents:
- marriage registration paper;
- registration documents child;
- certificates, certificates of adoption, acceptance of guardianship, etc.;
- proof of disability;
- a certificate from a technical school, university, etc., if the child is over 18 years old.
Reference for deduction code 114
Tax deduction 114 depends on the level of salary, therefore, when applying for a job, it is worth getting a 2-NDFL certificate. If double compensation is being issued, additional information about the second parent will be required:
- written refusal to receive, a certificate from the employer confirming this fact;
- death certificate;
- a document from the Ministry of Internal Affairs on the initiation of a case on the loss.
Reference for deduction code 115
It is permissible to receive a tax deduction of 115 according to a similar procedure. This will require data on both children. When changing the family structure, it is necessary to provide the employer with a confirmation of the fact with the appropriate document:
- a newborn appeared;
- the child entered training;
- the student has completed the course of study;
- the child has died;
- the second parent has died;
- etc.
It is permissible to return the tax deduction code 114, the amount of which has remained unchanged since 2012, for three years, if it has not been returned earlier. To do this, you need to transfer to the accounting department the 2-NDFL form, which can be requested at the previous places of work if the employee has worked in the company for a short period.
Registration in 2018
Tax deduction 114 in 2018 is allowed to be issued through the tax authority. To do this, you need to collect the documents, the list of which is indicated above. It will need to be supplemented with information on income. In the application, indicate your data, request (in accordance with article 218), data on children, the amount of compensations due (the tax deduction code is not indicated: 114, 115) and the total amount to be transferred. Also indicate the issue option - account number or company details through which the transfer is made.
Special tax incentives
Tax deductions code 104 and 105 from 114 and 125 differ in the list of categories to which they are provided and in the amounts to be accrued.
List of codes: http://mvf.klerk.ru/f1otchet/2ndfl_pril2_3.htm
So, compensation from taxes in the amount of 500 rubles can be counted on:
- heroes of the USSR;
- heroes of Russia;
- participants of the Second World War, incl. civilians or those who took part in the defense of cities, not being part of the Soviet Army;
- who were in Leningrad during the blockade;
- WWII heroes, combatants;
- prisoners, prisoners of concentration camps, incl. as children;
- disabled people;
- persons susceptible to radiation sickness while providing assistance in atomic accidents;
- persons evacuated from Chernobyl, exposed to radiation;
- participants in the hostilities in Afghanistan.
Compensation 3000₽
Which taxpayers are entitled to compensation in 3000 rubles:
- disabled veterans;
- military personnel who at the time of the fulfillment of their duty received a disability;
- those who received disability or radiation sickness due to the Chernobyl accident, Mayak;
- participating in nuclear weapons tests;
The registration procedure follows the same principle as for standard tax deductions 114. Additional document acts as a confirmation of its status for attribution to one of the listed categories.