Income deduction for a child. Personal income tax deductions for children
The child's parents, who support him, have the right to receive a standard personal income tax deduction on a monthly basis (hereinafter referred to as the child deduction).
A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (except for income from equity participation in an organization) by a certain amount and pay a smaller tax. To take advantage of the deduction, you must have tax resident status (clause 3 of Article 210, clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation).
Reference. Tax residents
As a general rule, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ( clause 2 art. 207 of the Tax Code of the Russian Federation).
1. Persons entitled to deduction
Both parents can receive the deduction at the same time. In addition, this right is available to the spouses of the parents, adoptive parents, guardians, trustees, adoptive parents, and the spouse of the adoptive parent, who support the child. At the same time, spouses of adoptive parents, guardians and trustees of a child do not have the right to deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
Parents who are not married but officially pay child support or otherwise provide for the child are not deprived of the right to deduction.
2. Limitations on the provision of deductions
When providing a deduction, the following are taken into account (paragraph 5, , , , 17 paragraphs 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation):
1. Amount of parent’s income: the deduction is provided monthly until the parent’s income (salary), calculated from the beginning of the year, reaches 350,000 rubles. From the month in which income exceeds this amount, no deduction is provided.
2. Age of the child: as a general rule, you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident, intern or cadet.
3. Disability of a child: an increased deduction is provided for 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.
3. Amount of deduction
A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 1 - 10 paragraphs 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation):
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 a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for a guardian, trustee, adoptive parent, spouse of an adoptive parent, regardless of the order of birth of such a child.
In this case, the amount of the standard deduction for a disabled child is summed up with the amount of the deduction that is provided for the child, taking into account what kind of child in the family he is (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).
When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3/781@).
Example. Determining the amount of deduction for children
The taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old (disabled person of the second group). The taxpayer has the right to receive a monthly personal income tax deduction in the amount of 16,400 rubles. (1,400 rubles for a minor son and 15,000 rubles for a daughter (3,000 rubles for a third child and 12,000 rubles for a disabled child)).
4. Providing a double deduction
A double deduction can be provided (paragraph 12, 15 paragraph 4 paragraph 1 article 218 of the Tax Code of the Russian Federation):
- to the only parent (adoptive parent) at his request until he gets married. The month in which the marriage takes place will be the last month to provide a double deduction.
Note. A parent is considered a single parent if the child does not have a second parent due to death, unknown absence, or if only one parent is indicated on the child’s birth certificate. The absence of a registered marriage between the parents does not apply to such cases;
- one of the parents, if the second parent writes an application for refusal to receive a tax deduction;
- the sole adoptive parent, guardian, trustee.
5. Ways to receive a deduction
There are two ways to receive a tax deduction: from the employer and from the tax authority. Let's look at each of them in turn.
5.1. Receiving a deduction from the employer
To receive a tax deduction for children, you need to contact the employer with an application and documents confirming the right to the deduction (clause 3 of Article 218 of the Tax Code of the Russian Federation).
Such documents, in particular, are:
- child's birth certificate or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates of the first two children;
- marriage registration certificate;
- certificate of disability (if the child is disabled);
- a certificate from the educational institution where the child is studying (if the child is over 18 years old);
- documents confirming the fact of transfer of funds to support the child (for example, alimony);
- a parent’s statement that the second parent applying for a deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although does not pay child support.
Note. If a taxpayer works simultaneously for several employers, the deduction can be provided only for one employer of his choice ( clause 3 art. 218 of the Tax Code of the Russian Federation).
If you got a new job not from the beginning of the calendar year, to receive a tax deduction you will need a certificate of income received for this year in form 2-NDFL, issued by your previous employer (about the return of overpaid tax to your bank account.
Note. To fill out the declaration, you can use a free program, which is posted on the website of the Federal Tax Service of Russia in the “Software / Declaration” section.
The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2 of article 88 of the Tax Code of the Russian Federation).
If the right to deduction is confirmed and the fact of overpayment of personal income tax is confirmed, the corresponding amount of overpayment is subject to refund within a month from the date of receipt of your application for a tax refund or the end of the desk audit, if you submitted the application along with the declaration (clause 6 of article 78 of the Tax Code of the Russian Federation; clause 11 Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98).
The standard child tax credit is the portion of a taxpayer's earnings that is not subject to the 13 percent personal income tax (PIT). Thus, income tax is reduced, which allows you to receive a “net” salary in a larger amount. This benefit is provided for each child to both parents, while the size of the tax-free base depends on:
- number of children in the family (benefits are summed up);
- the order of their birth (higher for the 3rd and subsequent children);
- children with disabilities.
The standard deduction can be received simultaneously with social benefits provided for the education of children. Other standard deductions due to the taxpayer are also provided at the same time as child deductions.
Conditions of receipt
The standard tax deduction is provided to citizens who have children under 18 years of age(24 - for full-time training). The tax base is reduced from the month of birth (adoption) of the child in the current year and continues until the end of the year in which he reaches the specified age.
For example, if a child was born in November, parents will only be able to receive benefits for 2 months. And if he turns 18 in January, then the personal income tax benefit will be provided throughout the entire calendar year.
Persons who cannot apply for this benefit exempt from income tax, in particular:
- unemployed who have no source of income other than state unemployment benefits;
- individual entrepreneurs applying special tax regimes.
For example, if the parents are divorced and at the same time enter into a new marriage, then both the parents themselves and their new husband (wife) have the right to a standard deduction, provided that they take part in the financial support of the children.
Personal income tax benefit double the size is due to the only parent or one of the parents if the other has officially refused the tax benefit.
Divorce(even if child support is not paid) does not mean the absence of the second parent and is not a reason to assign double benefits.
Standard personal income tax deductions for children
The income limit for deduction for children under personal income tax in 2019 is 350,000 rub. This means that the personal income tax benefit for children is provided until the month in which the parent’s official income (before taxes) and calculated cumulatively from the beginning of the year exceeded this amount. After this, income tax will again be paid in full until the end of the year.
Amounts of tax deductions for children in 2019
It is important to understand that the amount of the standard tax deduction is not cash in hand, but a part of a citizen’s official income on which income tax is not levied.
If there are several children in a family, then standard deductions are added up. Accordingly, the more children in a family, the less taxes are paid to the state. However, the total “savings” cannot exceed the full amount of personal income tax.
Calculation example
To calculate the amount of deduction due to the taxpayer, you need to line up the children in accordance with their dates of birth. When establishing birth order all children are counted taxpayer, including those who are no longer entitled to tax benefits:
- adults not studying full-time;
- persons over 24 years of age;
- dead.
If spouses who have a common child also have a child from previous marriages, then overall will be considered 3rd.
Mother K. has three children aged 25, 16 and 12 years. Her salary is 20,000 rubles, and her husband’s income is 40,000 rubles. K. has the right to a personal income tax deduction for two children - the second (1400) and third (3000). The total deduction is 4400 rubles. - this amount will be deducted from K.’s salary before income tax is withdrawn.
Personal income tax = (20,000 rubles - 4,400 rubles) × 0.13 = 2,028 rubles.
Thus, K.’s “net” salary will be 17,972 rubles. (20,000 rubles - 2028 rubles). If K. had not filed a deduction, then the tax on her salary would have been calculated according to the general rule and would have been:
Personal income tax = 20,000 rubles. × 0.13 = 2600 rub.
K. could only receive 17,400 rubles in her hands. (20,000 rub. - 2,600 rub.). Consequently, reducing the tax base allows K. to receive a salary for 572 rub. more than without applying the deduction.
The benefit for the spouse is calculated in a similar way based on his monthly income. The personal income tax benefit is provided for up to a month until the employee’s total annual income reaches 350,000 rubles. Therefore, for K. the deduction will be made monthly throughout the year, and for her husband - for 8 months, from January to August inclusive (in September, the amount of his income for the year will exceed the established limit: 350,000 / 40,000 = 8.75).
How to apply for a tax deduction for a child
The personal income tax benefit can be applied for in two ways:
- through the employer;
- at the tax office at your place of residence.
To register at the place of employment necessary:
If the taxpayer is employed simultaneously by several employers, a personal income tax deduction is provided only for one of the places of employment- at the employee's choice.
If standard deductions for children were not provided by the employer during the year or were calculated in a smaller amount, then the taxpayer can receive them at the end of the year when filing an income tax return to the tax authority at the place of residence. To do this, a citizen must:
If the tax return calculates the amount of tax to be refunded, then the tax office should submit tax refund application(it can be submitted immediately with the declaration or after the end of the tax audit).
In accordance with paragraph 6 of Art. 78 and paragraph 2 of Art. 88 Tax Code overpaid tax Returnable within a month from the moment the application is submitted to the tax service, but not earlier than the end of the desk audit.
When submitting copies of documents confirming the taxpayer’s right to deduction, you must have them with you originals for verification employer or tax inspector.
Claiming the Standard Child Tax Credit
An application for preferential calculation of personal income tax can be submitted to the employer at any time after the right to it arises. However, the Tax Code does not specify the requirement to submit an application annually. In accordance with the clarifications of the Ministry of Finance of the Russian Federation ( Letter No. 03-05-01-04/105 dated 04/27/2006), the application may be “indefinite”- that is, before the taxpayer’s right to a standard tax deduction changes (for example, the expulsion of an adult from an educational institution or his transfer to distance learning).
A new application is also submitted when circumstances arise that may change the amount of the deduction, for example, when:
- the arrival of a new child in the family;
- assigning a disability category to a child;
- marriage of the only parent who received a double payment.
It should be remembered that the benefit not provided automatically, therefore, for example, when changing jobs, you need to write a new application and attach a package of documents to it.
The application for a tax deduction shall indicate the following information:
- to whom it is addressed;
- information about the applicant:
- Full Name;
- TIN - if available;
- registration address in the passport;
- basis for receiving a deduction (relevant sections of the Tax Code);
- a request for a standard tax deduction in the established amount;
- a list of attached documents confirming the right to a tax benefit;
- date of application;
- personal signature of the applicant.
If an employee wants to file a tax deduction double the size, this must be indicated in the application, as well as the grounds on which this right can be granted:
- absence of the second parent (with supporting documents attached);
- refusal of the second parent from the right to benefits (with an application from the other parent and a 2-NDFL certificate from his place of work).
Documents for tax deduction for children
It is worth noting that if you apply for benefits in a timely manner, the standard deduction will be more convenient and easier to register with your employer, who will act as a tax agent (intermediary). Documents confirming the right of parents to calculate preferential tax on personal income include:
- birth certificate (documents on adoption, adoption into a family, establishment of guardianship or trusteeship);
- certificate of disability (for disabled children);
- certificate from an educational institution - for children over 18 years of age studying full-time;
- a document confirming the fact of the parents' marriage (passport or marriage registration certificate);
- certificate 2-NDFL - when applying for benefits for one of the parents.
It should be noted that if one of the parents refuses personal income tax benefits in favor of the other, a 2-NDFL certificate from the place of work of the person who refused must be provided monthly.
If the taxpayer is single parent(including reception), then this kit must be supplemented with:
- Documents confirming absence of a second parent(depending on the reason):
- death certificate of father (mother);
- an extract from the court decision recognizing the parent as missing;
- a child’s birth certificate, which does not contain information about the father.
- A document confirming that the parent not officially married(passport).
An interesting fact is that even the deprivation of one of the parents of parental rights does not imply absence of a second parent. Moreover, if a taxpayer, deprived of the rights to raise children, continues to provide for them (and this is documented), then he also has the right to receive a tax deduction.
Last update: 03/15/2019
Question:
I bought an apartment for myself and my child. Is it possible to get a tax deduction for children? And how to apply for a personal income tax refund when buying an apartment only for a child?
Answer:
Yes, parents can get a tax deduction for their children, if they are included in the number of owners when purchasing an apartment ( for example, in shares). Moreover, it does not matter whether the child owns only a share of the apartment ( equal to the shares of father and mother) or the property is entirely registered in the name of the child.
How it's done? There are some peculiarities here.
Since January 2014, more or less clear guidelines on this matter have appeared in the law. It says that parents who buy an apartment as the property of their minor children, have the right to receive property for THEM tax deduction(Opens in a new tab.">Clause 6 of Article 220 of the Tax Code of the Russian Federation), taking into account those specified in the same article restrictions. And the limitation is the maximum possible deduction amount available to one person when buying a home - this is RUB 2,000,000.
In other words, if child under 18 years old becomes the owner of the purchased property, then, due to the fact that he himself does not earn money and cannot exercise his right to deduction, he, as it were, transfers the exercise of this right to his parents. And the father or mother receives property deduction not only according to his share, but also according to the child's share.
Child's share in some cases ( see example below) allows parents to increase the deduction amount available to them to the maximum. And from this maximum arrange for yourself personal income tax refund (13% of the deduction amount) for the purchase of an apartment. This usually happens when the parent’s share in the purchased property does not allow him to receive a tax deduction to the maximum extent. Then the parent supplements his deduction amount ( for example, 1.2 million rubles. for your share), the amount of deduction for the child’s share ( 0.8 million rub.). As a result, the maximum possible amount of tax is returned to the family = (1.2 million + 0.8 million) x 13% = 260,000 rubles.
The owners of the purchased apartment may include: several minor children. Then the parents can, by agreement, distribute among themselves property deductions for the shares of their children, increasing each of their deductions. But regardless of whether a deduction is claimed for one or more children, its amount cannot exceed limit of 2,000,000 rubles. per parent.
At the same time, the child’s formal consent to the transfer of his property deduction is not required at all; the parents themselves have the right to decide for him.
To make it clearer, below is clear example calculating the property tax deduction when purchasing an apartment with registration of a share of ownership for a child.
And for those who do not really understand what this deduction is and how it is applied, we advise you to first read about it in the Glossary -.
Do you own an apartment? Don't forget about . When and how much to pay, what benefits are there?– see the link.
This type of deduction can be used when buying an apartment on the primary market (By), and on the secondary market (By).
The right to this deduction arises at the moment when:
- the shareholder signs ( on the primary market); or
- at the time of the buyer ( on the secondary market).
Property deduction ( personal income tax refund) is provided to each owner ( including a minor child) in the amount of expenses incurred for the purchase of housing, but not more than RUB 2,000,000. (maximum).
By “expenses incurred” for each owner we mean ( for tax purposes) the corresponding size of his share, expressed in rubles. For example, 1/3 of a share in an apartment purchased for 9 million rubles. implies that the owner of this share “incurred expenses” of 3 million rubles. Of these, from 2 million rubles. he can get back 13%.
In this example, the parent receives a tax deduction for the child's share impossible , since the amount of deduction available to the parent is already maximum here.
You can increase your deduction amount at the expense of the children’s share only when purchasing an apartment of lesser value, when expressed in rubles parents' share is less than RUB 2,000,000. Then the children “come to their aid.”
Examples of calculating the tax deduction for children when purchasing a home
Now let's make some clarifications for different cases of applying a tax deduction when buying an apartment ( registration of property) for minor children:
- if the apartment is registered as shared ownership of one parent and child;
- if the apartment is registered as shared ownership of both parents and the child ( children);
- if the apartment is registered as the property of only the child.
In the first case, when one of the parents bought an apartment in shares for himself and his minor child, he has the right to receive a property tax deduction both for your share and for the child’s share. But the total deduction received by the parent should not exceed 2 million rubles.
In the second case, when an apartment upon purchase is registered as shared ownership of both spouses together with children, then both spouses ( or one of them, by agreement) can apply for a child tax deduction for yourself. That is, the mother and father themselves must decide which of them will increase their deduction (tax refund) at the expense of the children’s share in the common property.
In the third case, when only the child is the owner of the purchased apartment, his mother or father can get your income tax refund, despite the fact that they are not the owners of the property at all.
However, if a parent previously bought an apartment in shares for himself and the child, but received a property deduction only for himself ( for example, he didn’t know that he could also get for a child), then he can return income tax for his share. To do this, the parent must contact their tax office again and provide an updated 3-NDFL declaration. with recalculation of the deduction amount .
How to get a tax deduction for a child when buying an apartment with a mortgage?
The law allows the Buyer of an apartment to return income tax not only from the purchase amount, but also from the amount ( more details about this - follow the link).
At all, filling out a tax return and registration of deductions ( for both parents and children) is more convenient to do with the help of tax consultants online ( see below). Then you won’t have to rack your brains over tax puzzles, and errors in calculations and documents will be eliminated.
Taxpayers paying personal income tax (PIT) in the amount of 13% are provided with a benefit in the form of a standard child tax deduction by current legislation. This deduction is a fixed amount by which the tax base is reduced, which results in the taxpayer receiving a larger amount of income (wages). In other words, a tax deduction is the part of wages on which personal income tax is not charged.
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As of 2020, a parent, parent's spouse, or adoptive parent are entitled to receive a monthly tax deduction in the following amounts:
- 1400 rub. - for the first child;
- 1400 rub. - for the second child;
- 3 thousand rubles. - for the third and each subsequent child;
- 12 thousand rubles. - 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.
Thus, there is no specific limit, or, in other words, a maximum amount of the tax deduction for children, and the amount of the deduction is determined by the number of children and other reasons stated above.
Also, the right to a deduction extends to a guardian, trustee, adoptive parent, spouse of an adoptive parent who is providing for the child, however, the amount of the deduction indicated last in the above list for this category of taxpayers is reduced from 12 to 6 thousand rubles.
Who gets the child tax credit?
If a mother enters into a new marriage and has a child from a previous, including civil, marriage, the mother’s new husband also has the right to a deduction if the child is jointly supported by him and his mother, since the mother’s new husband also bears the cost of maintaining the wife’s child.
In a similar way, the right to a deduction arises for the new wife of the father who pays alimony to the child’s mother, since alimony is the joint property of the father and his new wife.
Thus, if the parents divorce and enter into a new marriage, the right to receive a deduction also arises for the new spouses of the parents.
An example of calculating the tax deduction for minor children
How to correctly calculate the child tax deduction? When determining the applicable amount of the standard tax deduction, the total number of children is taken into account. The first child is the oldest child, regardless of whether a deduction is provided for him or not (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 3, 2012 No. 03-04-06/5-94).
Let's consider an example of calculating a tax deduction for a parent who has children aged 12, 14, 16 and 25 years, whose salary is 30 thousand rubles. per month:
- No deduction is provided for the first child (25 years old);
- the deduction for the second child (16 years old) will be 1,400 rubles;
- the deduction for the third child (14 years old) will be 3 thousand rubles;
- the deduction for the fourth child (12 years old) will be 3 thousand rubles.
The amount of personal income tax payable, taking into account the listed deductions, will be 2938 rubles. per month (30,000 - 1400 - 3000 - 3000)*13%. Taking into account that the amount of personal income tax in the absence of deductions is 3900 rubles. per month (30,000 * 13%), the amount of wages in the case of tax deductions increases by 962 rubles. per month (3900 - 2938).
If in the above example one of the children (12 years old) is disabled, the amount of personal income tax payable will be 1,378 rubles. per month (30,000 - 1400 - 3000 - (3000+12000)) * 13%, since the total amount of the standard tax deduction is determined by two circumstances: what kind of account the child has become for the parent and whether he is disabled. These criteria are not specified in the law as alternatives, and therefore the amount of the deduction can be determined by adding the deduction amounts (clause 14 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015 .).
Standard tax deduction for sole parent or guardian
The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of a tax deduction to a single parent ceases from the month following the month of his marriage.
The parent is recognized as the only one in the following cases:
- if the paternity of the child has not been legally established, including if, at the request of the child’s mother, information about the child’s father is not included in the child’s birth certificate. This circumstance is confirmed by the child’s birth certificate, which indicates only one parent, or a certificate from the registry office about entering information about the second parent according to the mother;
- if one of the parents has died, been declared dead or missing. Confirmation of these facts is a death certificate and a court decision recognizing the second parent as deceased or missing.
The parent is not recognized as the only one in the following cases:
- if the parents are not and have not been in a registered marriage;
- if the marriage between the parents is dissolved;
- if the second parent is deprived of parental rights;
- if the second parent is serving a sentence in prison.
- A tax deduction may also be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.
Please note that the right to refuse to receive a tax deduction in favor of the second parent is only available to a working parent receiving income subject to tax at a rate of 13%.
Consequently, a parent who is registered with an employment center, a mother who is on maternity leave, as well as child care leave, cannot refuse a tax deduction.
Deadlines for providing tax deductions
A tax deduction can be applied from the month of birth of the child, from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family.
The tax deduction is terminated at the end of the year in which the child reached the age of 18, in which the agreement on the transfer of the child (children) to be raised in the family in which the child’s death occurred expired or was terminated early.
If a child, upon reaching 18 years of age, continues to study at an educational institution and (or) educational institution, including academic leave, a deduction is provided for the entire period of study until the child reaches the age of 24 years.
There is a certain income limit for receiving a “children’s” deduction, namely: the right to receive a tax deduction is valid until the taxpayer receives a cumulative income of 350 thousand rubles. Starting from the month in which income exceeded 350 thousand rubles, the tax deduction is not applied until the next year.
Procedure for filing a tax deduction
Many visitors to our site are interested in how to correctly apply for a “children’s” personal income tax deduction. You will need to contact your employer with a written application, attaching documents confirming your right to receive a tax deduction, depending on the specific case:
- a copy of the child's birth certificate;
- an agreement on the payment of alimony or a writ of execution (court order) on the transfer of alimony in favor of the other parent for the maintenance of the child;
- a copy of the passport (with a note on the registration of marriage between the parents) or a marriage registration certificate;
- a certificate from the housing and communal services about the joint residence of the child with the parent (parents).
If a taxpayer has more than one place of employment, then tax deductions can be provided only by one of the employers at the taxpayer's choice.
If the taxpayer does not start working from the first month of the tax period, tax deductions are provided for this place of work, taking into account the income received from the beginning of the tax period at another place of work in which the taxpayer was provided with tax deductions. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued at the previous place of work.
If for some reason the taxpayer during the tax period was not provided with tax deductions for children or were provided in a smaller amount than provided by law (including due to the failure of the employer to submit the taxpayer’s application or the necessary documents to receive this deduction), the overpaid Personal income tax can be returned to the taxpayer from the budget.
To do this, at the end of the tax period (at the end of the calendar year), the taxpayer must provide the following documents to the tax office at the place of residence:
- tax return in form 3-NDFL;
- documents confirming the right to deduction;
- certificate 2-NDFL at the place of work;
- passport of a citizen of the Russian Federation;
- application for personal income tax refund.
Within three months after the tax inspectorate receives the documents, a desk tax audit must be carried out, after which, if the decision is positive, the overpaid personal income tax must be refunded within one month.
If you have any additional questions related to the child tax deduction, you can ask our lawyers using the website.
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What tax deduction is allowed if you have 2 children?
As you know, employees with children are entitled to a standard personal income tax deduction. What tax deduction can an employee who has two children claim? This depends on several factors.
Situation 1. The employee has two minor children
In this case, as a general rule, the employee is entitled to a monthly deduction of 2,800 rubles. (1,400 rubles for each child (paragraph 2, 3, paragraph 4, paragraph 1, Article 218 of the Tax Code of the Russian Federation)).
Situation 2. One of the employee’s children is an adult, but the second is not.
There are three possible options here.
Option 1. The employee’s adult child has not reached 24 years of age and is a full-time student.
Then the employee is provided with a deduction in the amount specified in situation 1, i.e. 2800 rubles. (paragraph 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).
Option 2. The employee’s adult child has not reached 24 years of age, but is not a full-time student.
In this situation, the employee is entitled to a personal income tax deduction for only one child (minor) in the amount of 1,400 rubles. per month.
Option 3. The employee’s adult child has reached the age of 24.
In this case, just as in the previous version, the employee is entitled to a deduction only for a minor child - 1,400 rubles. per month.
Situation 3. The employee has two adult children
Here, too, several options are possible.
Option 1. Both of the employee’s children are under 24 years of age and are full-time students.
This means that the employee is entitled to a personal income tax deduction in the amount of 2800 rubles. per month (1400 rub. x 2 children).
Option 2. Both of the employee’s children are under 24 years of age, but only one of them is studying full-time.
It is for the student that the employee is entitled to a deduction - 1,400 rubles. monthly.
Option 3: Both of the employee's children are under 24 years of age, but neither is a full-time student.
In this case, the employee is not entitled to a “children’s” deduction at all. By the way, the deduction should also not be provided to the employee if both of his children have reached the age of 24 years.
If an employee has a disabled child, the situation with deductions is different.
I would like to talk separately about the amount of personal income tax deductions due to the parent of a disabled child. So, for each disabled minor child, the employee is entitled to an additional deduction in the amount of 12,000 rubles. per month (paragraph 5, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 20, 2017 N 03-04-06/15803). A deduction in the same amount is due if the child has a Group I or II disability and is a full-time student under 24 years of age.
For example, one of the employee’s two children is disabled, then this employee is entitled to a “children’s” deduction in the amount of 14,800 rubles. (1400 RUR + 1400 RUR + 12000 RUR).
An employee can receive a double deduction for children
The standard deduction for children can be provided to the employee in double the amount in one of the following cases (paragraph 12, 15, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):
- the employee is the only parent of the child in respect of whom the deduction is provided;
- one of the child’s parents renounced the right to a “children’s” deduction in favor of the other parent.
Until when is the deduction available?
The provision of a deduction is limited not only to the employee’s child reaching a certain age, but also to the income of the employee himself. Thus, the deduction is due to the employee until the month in which the income paid to him by the employer does not exceed 350,000 rubles. (
- When are taxes paid to the simplified tax system?
- Notifications about opening an account are no longer submitted to the tax office. Notifications about opening an account to the tax office.
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