Where to get the amount of tax deductions. Standard child tax deduction
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Each person who receives an official salary and pays personal income tax can get back part of the taxes. But not everyone does it, and many do it wrong and lose money.
Ekaterina Miroshkina
economist
In most cases, everything is clear. For example, there is a tuition deduction. If you studied at a driving school, you collect a package of documents and the tax returns 13% of the expenses. We have already written about such deductions, and everything is relatively simple there:
But there are situations when it is not clear whether it is possible to get a deduction. And if possible, how much and how to arrange everything. Here are seven stories about income tax and tips on how not to lose money in them.
Pensioners received a property deduction for four years and immediately returned 13% of the cost of the apartment
Nina and Vladimir are 58 years old. They are both working retirees. She teaches at school, he is a retired military man and works as an engineer. They already have an apartment: her spouses received from the state as an officer's family, no one used the deduction.
When the children grew up, I managed to save up for one more apartment: they bought it in 2016 in order to invest money and, perhaps, then rent it out. The apartment was registered in the name of his wife, and she decided to receive a property deduction.
A one-room apartment cost 1.6 million rubles. From this amount, Nina, as a buyer and owner, can return 208 thousand rubles of personal income tax. About 30 thousand rubles of tax is withheld from a mathematics teacher per year, which means that she can return only this amount in a year. If you act as usual, then Nina Alekseevna will "rake" the entire deduction in only seven years.
In 2017, she was going to file a tax return and return personal income tax for 2016. Then for another six years, Nina has to go to the tax office, file a new tax return and return the money in installments.
She had to walk minus seven years
She is unlikely to have time to return the entire amount, because she is going to work at the school for another 4 years, and then she will quit and take care of her grandchildren. Personal income tax is not withheld from pension, therefore there will be nothing to return. As a result, she will not return 90 thousand rubles.
How to do it right... Nina is a pensioner, so she is entitled to a tax refund for the three years preceding the purchase of the apartment. Plus for the year I bought it. In 2017, Nina can submit four declarations: for 2016 - when she bought an apartment, and also for 2015, 2014 and 2013.
In total, in 2017, Nina can return personal income tax in four years at once: according to 2-personal income tax certificates, 117 thousand rubles came out of the school.
There is still 91 thousand rubles of personal income tax left. Nina would have returned them for three years, but in the same 2017, her husband Vladimir may claim his part of the deduction. They acquire the apartment as joint property, so he, as a pensioner, also has the right to return the tax for four years.
Since Vladimir's salary is higher and about 45 thousand rubles of tax is withheld from him per year, it is enough for him to submit a declaration in two years. And Vladimir will use the rest of his deduction later, when he buys a house in the village.
As a result, the spouses will return the money in a year.
So the spouses will return 208 thousand rubles of personal income tax when buying an apartment at a time, and not in seven years.
Subtleties... Even a non-working pensioner can return the deduction three years before the purchase of an apartment, if at that time he was paying personal income tax. If there was only a pension, there is nothing to return.
Declarations must be completed from the year the property was purchased. Each time the remaining deduction is carried over to the previous year.
If the property is jointly owned, the deductions can be distributed as desired by agreement. In case of shared ownership, the deduction is allocated in proportion to the shares. The deduction distribution agreement does not need to be notarized.
The head of the family returned 133 thousand rubles for the treatment of relatives
Nikolai is the only breadwinner in the family. He receives 150 thousand rubles a month. His wife Elena does not work. Their son is four years old, their daughter is 16 years old. Nikolai also helps retired parents.
Nikolai himself is almost never sick, but he constantly pays for the treatment of his relatives: surgeries and medications for parents, braces for his daughter, wife's birth, examination of the child before kindergarten.
Nikolai heard that you can get some kind of deductions, but since he himself barely received any treatment (unless he put a seal), he decided not to bother. Nikolai did not know that a social deduction can be obtained not only for his own treatment, but also for the treatment of relatives.
How to do it right... The chief accountant at work asked Nikolai about all the expenses for the treatment of relatives. She found out that over the past three years, he spent more than a million on them. Taking into account his salary, Nikolai can return 133 thousand rubles in tax - just in three years.
Treatment and medicines for mom are on the list of expensive ones. Social deduction for expensive treatment can be obtained without restriction. Such expenses are not subject to the limit of 120 thousand per year.
You treat relatives, and you get the deduction yourself
The remaining expenses of Nikolai for the treatment of family members were: in 2014 - 140 thousand rubles, in 2015 - 105 thousand rubles, in 2016 - 136 thousand rubles. He will be able to reimburse these expenses within the annual limit: each year no more than 120 thousand rubles.
In addition to expensive treatment in the amount of 680 thousand rubles, Nikolai will apply for a deduction for another 345 thousand in three years. The total amount of the deduction is 1,025,000 rubles, and he will return 133,000 from them.
Subtleties... Such a deduction can only be obtained for the costs of medical treatment of spouses, parents and children. Other relatives don't count.
The deduction limit is 120 thousand rubles per year, including training costs.
It is important for the deduction when services are paid for and not provided. If the amount is more than 120 thousand rubles, it is better to pay in installments in different years in order to meet the annual limit and return more money.
The type of treatment is confirmed by a certificate and is determined by the code: 1 - usual, 2 - expensive.
Careful with codes
The deduction for treatment can be received from the employer upon notification from the tax office and do not wait for the next year.
The individual entrepreneur did good deeds, and the tax authorities will return 74 thousand rubles to him
Sergey is an entrepreneur. He has a business in the construction of buildings from metal structures on the general taxation system. Every year, by April 30, he submits a tax return and pays 13% of the amount of income.
Sergey spends 10% of his profits on charity. In 2014, he replaced the windows in the orphanage for 350 thousand rubles. In 2015, he transferred 100 thousand rubles for the construction of the temple. In 2016, he paid 116 thousand rubles for repairs in a children's sports school, where he once studied.
Sergei honestly pays taxes, unselfishly helps and does not ask the state for anything. Moreover, he does not count on any deductions, because he works for himself and thinks that they are given only to hired workers.
A charity deduction is available for expenses up to 25% of taxable income for the year.
Good deeds are also a reason for deduction
Sergey spends 10% of his profits for these purposes, so he can declare as a deduction the entire amount of charitable contributions for three years.
As an entrepreneur, Sergei has already reported for 2016 and paid the tax. Now he needs to submit updated declarations for 2014, 2015 and 2016 and write an application for a deduction in the amount of 566 thousand rubles. For three years, Sergei paid personal income tax from a larger amount: the tax will return him 13% - almost 74 thousand rubles.
Subtleties... Any person who pays personal income tax at a rate of 13% can receive a deduction for charity expenses.
The possibility of deduction depends on the purpose of the payment during the transfer. The tax authorities do not care where this money will actually go.
Personal assistance to the elderly, children or the poor does not qualify for a deduction. Money must be transferred to organizations or individual entrepreneurs, which are indicated in paragraphs. 1 p. 1 of Art. 219 NK. Just in case, you need to take copies of the statutory documents of the organization that receives the donation.
You can donate not only money, but also transfer property or pay for necessary services to third parties.
The balance of any social deduction does not carry over to the next year.
A charity deduction can only be obtained from the tax office next year.
The doctor will receive a tuition deduction, although she graduated from university seven years ago
Julia graduated from the institute a long time ago and works as a surgeon. Her sister Anya is studying for a fee in the fourth year of the SSMU as a dentist. Their parents are simplified entrepreneurs. The parents give money for Anya's studies, and Yulia transfers from her card: about 120 thousand are issued a year.
In 2017, Anya's parents wanted to pay for two years of study at once.
The family did not plan to receive deductions: Anya does not work, and individual entrepreneurs on simplified taxation cannot return personal income tax, because they do not pay it. Yulia did not count on anything at all, she saves lives here.
How to do it right... Julia can claim a deduction for three years and return personal income tax for her sister's education. In 2017, she will file three declarations: for 2016, 2015 and 2014.
Who pays - that and deduction
In just three years, Julia transferred 358 thousand rubles. When the tax office checks the documents, 46.5 thousand will be returned to her. This will be enough for one more semester of Anya's studies.
Anya's family does not need to pay for two years of study at once. This deduction has a limit of 120 thousand per year. If you pay 240 thousand at once for two years, then part of the costs will not be able to be declared as a deduction and Anya's family will lose 15 thousand rubles. If you pay for your studies every year in installments within 120 thousand, then Yulia will again claim the deduction next year and return the personal income tax.
Subtleties... You can get a deduction for the education of a brother or sister only if they are under 24 years old. A brother and sister can only be related by their father or mother. The relationship must be confirmed by documents.
The annual deduction limit for a sister's education is 120 thousand rubles, for teaching a child under 18 years old - 50 thousand rubles. No deduction is given for the tuition fees of a spouse or grandchildren.
Comply with the limits
Payment documents must be issued to the person receiving the deduction. A contract can be concluded with the student.
The deduction is given only when paying for full-time education. For full-time correspondence deductions will not be given.
The tuition deduction can be obtained from the employer upon notification from the tax office in the same year that the expenses were incurred.
Spouses during divorce saved 390 thousand rubles on personal income tax
Rita and Oleg have been married for ten years and are getting divorced in 2017. Immediately after the wedding, they bought an apartment, and two years ago they built a house on their own. All properties are in common shared ownership.
Upon divorce, the spouses agreed as follows. They sell the house for 2 million rubles even before the official divorce: there is already a buyer. Most of the money is taken by Oleg, the rest is put on a deposit to save up for the children to study.
The apartment remains for Rita under the property division agreement. After the divorce, she will arrange it for herself, and in 2018 she will sell it for about 3 million rubles and move to her parents.
Oleg and Rita will have income from the sale of property. They calculated that Oleg would declare a deduction for the sale of a house - 1 million rubles. He will have to pay personal income tax from the remaining amount - 130 thousand.
Problem: Too Much Taxes
Rita will also declare such a deduction, but when selling an apartment for 3 million rubles. She will register the apartment for herself after the divorce, and it turns out that the property will be owned for less than a year. This means that you will have to pay tax from 2 million to 260 thousand rubles. The spouses calculated that when the marriage property was sold, they would lose 390 thousand rubles in taxes.
How to do it right... The house is a common property, but it has only been owned for two years, so it is taxed upon sale. It will not be possible to confirm the costs: they built it themselves and bought some of the materials without receipts. If the spouses sell the house under the same contract, they will have to split the deduction in half. Then they will receive a total deduction of 1 million rubles and pay personal income tax on 1 million rubles of income. If Oleg formalizes the house for himself, and then sells it as property, he will also pay 130 thousand in tax.
Rita and Oleg need to sell their shares under different contracts. For the tax authorities, this is the sale of two objects, and each seller has the right to a full deduction - one million rubles each. Rita and Oleg will submit declarations for 2017, where they will indicate the income from the sale of their share - 1 million rubles each. And they will immediately declare deductions of one million. No one will have to pay personal income tax when selling a house.
With the apartment so. Rita will register her ownership of the apartment in 2017. And in 2018 she will sell it. But Rita does not need to pay personal income tax, and here's why.
She and her husband bought an apartment ten years ago and signed an agreement on the division of property before the divorce.
When Rita will re-register the apartment for herself, this is a change in the composition of the owners. This does not terminate her ownership.
Solution: correct paperwork
For the tax authorities, the apartment has been owned by her for ten years, although according to the new documents - only a year. When Rita sells the apartment, she will not have to pay personal income tax at all from 3 million rubles.
If Oleg and Rita arrange everything correctly, they will save 390 thousand rubles.
Subtleties... A property division agreement must be concluded prior to divorce.
Rita does not need to submit a declaration when selling an apartment.
A young family took a mortgage and immediately returned personal income tax
Irina and Victor have saved up for a down payment on the mortgage. Before the deal, I had to borrow from friends in order to pay for the services of a realtor. In April 2017, the couple bought a new building without renovation.
Now you need to pay a mortgage, pay off debts and somehow make repairs in at least one room in order to move as soon as possible: the family cannot afford rent and mortgages.
Every month Victor is withheld 11 thousand rubles of personal income tax, and Irina's - 8 thousand. In total, taking into account premiums since the beginning of the year, 102 thousand rubles of tax have been withheld from the spouses, and 270 thousand will be released in a year.
Problem: money will be back in a year
Irina and Victor expect to return this money only in a year: in January 2018 they will declare a deduction and, perhaps, they will receive money in April.
While for repairs you will have to take another loan or borrow from friends.
How to do it right... Immediately after the transaction, the spouses must submit documents to the tax office in order to receive notice for deduction from employers. They will pass these notifications to their accounting departments.
When the employer receives a notification, Irina and Viktor will no longer withhold personal income tax: an additional 18 thousand rubles will appear in the family budget every month.
If the spouses receive a notification in April, employers will return the personal income tax withheld from the beginning of the year together with the salary for May - another 102 thousand rubles for two. In total, in May, the spouses will receive 120 thousand unplanned income. This is enough for renovations in one room and a bathroom. It will be possible to move.
In January 2018, the spouses will again take in the tax notice, take it to work, and they will not be withheld personal income tax for the whole year. You don't have to wait for next year to get a deduction, but you can spend this money right away.
The solution is to receive a refund through the accounting department
Subtleties... To receive a notice of the right to a deduction for an employer, you do not need to file a tax return and a 2-NDFL certificate.
Documents for notification can be submitted any day, even immediately after registration of ownership.
The notification is issued within 30 days after the documents are submitted to the tax office.
Every year you need to take a new notice. When changing jobs too.
If there are several employers, the deduction can be received from all at the same time, but within the limit.
A deduction from an employer can only be obtained under an employment contract. In terms of civil law, it is impossible.
The foreign exchange mortgagee took one document to the bank and canceled personal income tax for material benefits
Ivan took out a foreign currency mortgage in 2010. It was profitable: he worked for a foreign company and received a salary pegged to the dollar exchange rate. Ivan used the property deduction and made payments on time.
In 2015, payments in terms of rubles increased significantly - it became difficult to pay. In 2017, by agreement with the bank, Ivan refinanced a foreign currency mortgage. The rate was lowered to 7.5% and part of the debt was written off.
Ivan read on the Internet that income tax must be paid for material gain. He found out at the bank that in 2017 he would be counted on about 184 thousand savings on interest - this is 64 thousand rubles in tax at a rate of 35%. And the tax code says that personal income tax is charged from the written off debt at a rate of 13% - another 32 thousand rubles will be released.
It turns out that in 2018 Ivan must additionally transfer 96 thousand rubles to the tax one. At the same time, Ivan still continues to pay expensive foreign currency mortgages.
Problem: 96 thousand taxes
And next year, he will again be counted on savings on interest, because the rate in foreign currency under the new agreement turned out to be below 9%.
How to do it right... Ivan must receive a tax certificate of the right to tax deduction. It doesn't matter that he used it for a long time: the main thing is that he once had a right to the same apartment. Ivan will no longer be given a notice of deduction, but a certificate is required by law.
There remains a tax on the written off debt. Ivan entered into an agreement in 2010, and the partial termination of mortgage obligations took place in 2017. And although Ivan has material benefits from debt write-off, he does not have to pay tax. In 2016, he refinanced the mortgage under an agreement that he concluded before October 1, 2014, and under such agreements, they were allowed not to pay tax on material benefits.
Just in case, Ivan will write a letter to the bank and remind about the amendments to the tax code and the Ministry of Finance's clarifications regarding the tax on material benefits.
Solution: know your rights
Ivan will not transfer anything to the tax office for material benefits and will save 96 thousand rubles in 2017.
Subtleties... For a ruble mortgage, material benefits are considered differently than for a currency one. The ruble is pegged to ⅔ of the Central Bank's key rate.
If the mortgage was taken before October 1, 2014 and refinanced by state support in 2016 or later, there should be no tax on material benefits.
Only the bank knows how it arranged the refinancing and how it considers the benefits. If you think you don't owe anything, you might be wrong. Deal with the bank.
A tax deduction is an amount that reduces the calculation base when calculating personal income tax, which is taxed at a rate of 13%. The income earned for the year, which is taxed at a rate of 13%, can be reduced by the amount of the tax deduction. The amount of income remaining after deduction is called the tax base. Deductions are provided to citizens who are residents of the Russian Federation, receive income in the territory of the Russian Federation and pay taxes at a rate of 13%. Citizens exempted from paying taxes, as well as paying taxes at other rates (6%, 9%, 15%, 30%, etc.) cannot claim tax deductions.
Eligibility for deductions
All individuals have the right to take advantage of tax deductions. The essence of the procedure is to reduce the taxable base by a certain amount, which can be fixed. As a result, payers receive large amounts after withholding personal income tax from a smaller part of their income.
Example 1.
Income Shiryaev K.O. in April 2017 amounted to 25,000 rubles. Personal income tax was withheld from the accrued amount in the amount of 13% - 3 250 rubles. The payment to be received will be 21,750 rubles. If there are deductions of RUB 5,800, the taxable base is reduced to RUB 25,000― RUB 5,800 = RUB 19,200. Withheld personal income tax is 19,200 * 13% = 2,496 rubles. The amount receivable is 25,000 rubles - 2,496 rubles = 22,504 rubles, which is 754 rubles more than without the use of deductions.
Deductions are provided at the request of the taxpayers themselves, and are divided into the following categories: standard, property, social, investment. The right to a deduction appears in the presence of certain events, including the purchase of property, training, and wellness procedures.
Standard tax deductions
In accordance with the norms enshrined in article 218 of the Tax Code of the Russian Federation, the following deductions are considered standard:
Deduction amount | Who is eligible for the standard tax deduction |
3000 rubles | - persons who have received radiation sickness and other diseases associated with the disaster at the Chernobyl nuclear power plant, or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant - participants in the elimination of nuclear accidents and nuclear tests - disabled people of the Second World War - invalids from among the military who have become invalids of I, II and III groups due to injury, concussion or injury received in military service, or received as a result of illness during the period of service, etc. |
500 rubles | - To the Heroes of the USSR and the Russian Federation - to participants in hostilities - invalids of childhood and invalids of groups I and II, etc. |
Tax deductions provided to parents - in general, to everyone, spouses, adoptive parents, guardians in the amount of:
Example 2.
The employee Kulakova has 3 children, the first of whom is recognized as disabled. The total amount of deductions will be (1,400 +12,000) + 1,400 + 3,000 = 17,800 rubles.
Deductions are provided for children under 18 years old or full-time students up to 24 years old.
A double deduction is provided for single parents and widows.
Important: The deductions in question are paid only if the taxpayer's salary during the year does not exceed 350,000 rubles.
On what basis is the standard personal income tax deduction provided
To receive a deduction, the employee must submit to the employer (clause 3 of article 218 of the Tax Code of the Russian Federation):
- application for deduction;
- documents confirming the right to deduction.
Here is a list of documents that an employee must submit, using some standard deductions as an example:
Type of standard deduction for personal income tax | Documents confirming the right to deduction |
Deduction for children to parents | A copy of the child's birth certificate (if the employee has several children, then birth certificates of all children (even adults) are needed in order to correctly determine the number of children and the sequence of their birth) You may also need other documents depending on the situation (for example, a certificate of disability, if the child is disabled) |
Deduction for a disabled employee of group I or II | A copy of the certificate on the establishment of disability |
Deduction for a hero worker of the Russian Federation | A copy of the identity card of the Hero of the Russian Federation |
Registration of standard deductions: procedure and documents
The considered deductions are united by the similarity of the registration procedure for many of them. So, each of them can be obtained in 2 ways:
- when contacting an employer;
- when contacting the Federal Tax Service.
When contacting an employer:
- Write an application for a deduction to which the taxpayer is entitled. The application is drawn up in any form, but it is better to clarify in the accounting department what wording must be indicated in this document. The application is submitted only once. But if the amount of the deduction has changed, then you need to rewrite the application with the provision of the necessary documents.
- Provide the required set of documents that confirm the tax deduction. After the documents are handed over to the employer, the taxpayer's salary will be calculated with a decrease in the personal income tax charged on it in relation to the deduction used.
Example:
V. V. Kuznetsov hired to work in an organization in which his salary under an employment contract is 40,000 rubles a month. Monthly tax is withheld in the amount of 5200 rubles - personal income tax at a rate of 13%. "Clean" Kuznetsov V.V. thus receives 34,800 rubles.
As a participant in the elimination of the consequences of the Chernobyl accident, V.V. Kuznetsov. draws up a standard tax deduction from the employer in accordance with the law. This deduction is calculated from the amount of 3,000 rubles. In fact, it is represented by a payment in the amount of 13% of this amount, that is, equal to 390 rubles.
Thus, personal income tax from the monthly salary Kuznetsov V.The. after registration of the deduction, it is reduced by 390 rubles (by this amount, the salary is increased). He receives 35 190 rubles “clean”.
When contacting the Federal Tax Service:
- Collect a package of documents:
- certificate 2-NDFL (drawn up in the accounting department of the employing company);
- 3-NDFL declaration (drawn up by the taxpayer independently or when contacting a specialized company);
- documents confirming the right to deduction, for example, a birth certificate, a certificate from an educational institution (if the child is over 18 years old)
- application for deduction in the prescribed form.
- Submit a package of documents to the Federal Tax Service at the end of the year, for which the 3-NDFL declaration is filled out.
If everything is in order with the documents, then the tax office will transfer the deduction to the bank account specified in the application within 4 months. In this case, the amount of the deduction will be determined, first of all, by the amount of the amount for calculating the deduction, which is determined by law, and partly by the amount of personal income tax paid in the year for which the deduction is filed.
Example:
Kuznetsov V.V. four children. Since January 2016 he has been working for the organization. His monthly salary is 40,000 rubles, personal income tax from it is 5200 rubles, the amount on hand is 34,800 rubles. Having sent documents to his employer for a standard deduction, V.V. Kuznetsov will receive a monthly deduction:
from the amount of 1400 rubles for the first child (182 rubles);
from the amount of 1400 rubles for the second child (182 rubles);
from the amount of 3000 rubles for the third child (390 rubles);
from the amount of 3000 rubles for the fourth child (390 rubles).
The total monthly deduction will therefore amount to 1144 rubles. By this amount, personal income tax will be reduced from the salary of V.V. Kuznetsov, and, accordingly, the amount given to him will be increased.
If V.V. Kuznetsov prefers to issue a deduction with the Federal Tax Service for 2016, then he will receive deductions for 12 months immediately, that is, the amount of 13,728 rubles (1144 * 12).
Questions - answers
Question number 1: A parent of two children has been working at the enterprise since the middle of the year, how to correctly draw up standard tax deductions?
When a taxpayer does not get a job from the beginning of the year, the employer is obliged to issue a tax deduction, taking into account the income received at the previous place of work, which was used to receive deductions from the beginning of the tax period. You will need a certificate from a previous job on the amount of income.
Question number 2: The employee had a child, but they are not married to the child's mother. The name of the employee is written in the birth certificate in the column "Father". Is he eligible for a child deduction?
Yes, the employee has the right to a deduction. You just need to ask for additional documents.
The employee is officially the father of the child - his surname is inscribed on the certificate. But since the marriage has not been registered, it is necessary to confirm that the employee is providing for the child. For example, a mother's statement that the father is involved in providing for the child is suitable.
There are 2 types of standard tax deductions:
If an individual has the right to a deduction on several grounds, then only the largest of them is provided (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).
Standard tax deduction for taxpayer children
The parents of the child, on whose support he is, have the right to receive a standard tax deduction for personal income tax (deduction for children) monthly.
The tax deduction allows you to reduce income taxed with personal income tax at a rate of 13% (excluding income from equity participation in an organization) by a certain amount.
That is, personal income tax will be paid from a lesser amount.
To take advantage of the deduction, parents must have tax resident status and income that is subject to personal income tax at a rate of 13%, for example, to receive wages (clause 3 of article 210, clause 4 of clause 1 of article 218 of the Tax Code of the Russian Federation).
Standard tax deduction for children of what age
A standard deduction is provided for each child (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation):
Up to 18 years old;
From 18 to 24 years old, full-time student in the Russian Federation or abroad (schoolchild, student, cadet, intern, graduate student, resident), incl. with paid education.
Who is eligible for the standard tax deduction
A personal income tax deduction for a child can be provided to an employee (including for the GPA and an external part-time employee) who:
is a tax resident of the Russian Federation;
has to provide for the child;
applied for a deduction to you.
Standard tax deductions
The amount of the deduction depends on which account of the child it is provided to (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation).
The order of birth of children is determined by the dates of birth.
In this case, those children are also taken into account, for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.
The amount of the deduction for a disabled child depends on who is eligible for the deduction and is summed up with a deduction depending on the order of birth of the child.
Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:
RUB 1,400 - for the first child;
RUB 1,400 - for the second child;
RUB 3,000 - for the third and each subsequent child.
RUB 12,000 - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, adoptive parent, spouse (wife) of the adoptive parent, regardless of the order of birth of such a child.
Providing double standard tax deduction
A deduction for a child in a double amount is provided (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation):
the only parent (including adoptive), adoptive parent, guardian, trustee;
to the parent (including the foster parent) when the second foster parent has waived the deduction.
Limitations on the granting of the standard tax deduction
When granting a deduction, the following are taken into account (paragraphs 11, 16, 17, clauses 4, paragraph 1, 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. Child's age: as a general rule, you can get 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 or intern.
Standard tax deduction: details for the accountant
- Double the standard child tax deduction
... No. А27-24958 / 2015. On the provision of a standard tax deduction for a child in a double amount ... 201 the dispute on the provision of a standard tax deduction for a child in a double amount was considered ... 13%) by a tax agent providing this standard tax deduction exceeded 350,000 rubles. Starting ... in an arbitrary form with a request to provide a double standard tax deduction for a child ... with some of the nuances associated with providing a standard personal income tax deduction for a child, you ...
- Personal income tax in 2018: clarifications of the Ministry of Finance of Russia
Years, when determining the applicable size of the standard tax deduction, the total number of children at ... is considered the provision of the standard tax deduction is considered the third. Documents to prove eligibility for the standard tax deduction for ... the child's parent is eligible for the standard tax deduction. If the child's father is directly involved ... the procedure for granting a professional and standard tax deduction to a lawyer upon receipt of an appropriate ...
- We provide standard deduction per child in 2019
05/1233 the basis for granting a standard tax deduction to parents who do not pay ... since the taxpayer is entitled to a standard tax deduction on the condition of ... marriage? Regarding the provision of a standard tax deduction in the event that parents ... of supporting documents for the provision of a standard tax deduction for each full-time student ... An individual loses the right to receive the standard tax deduction in question from one month ...
- Providing a standard deduction to a taxpayer who supports a disabled child
A child is eligible for a standard tax deduction for each month of the tax period ... 2016 is eligible for a standard tax deduction per child in the amount of 12 ... was and before the increase in the size of the standard tax deduction. So, for example, in the Letter of ... we fully agree with the position of the arbitrators: the standard tax deduction is applied taking into account the specifics provided for ... 10/21/2015, the total amount of the standard tax deduction for a disabled child is determined by ...
- Review of letters from the Ministry of Finance of the Russian Federation for November 2018
The total number of children is taken into account in determining the amount of the standard tax deduction to apply ... the standard tax deduction counts as the third. Documents to prove eligibility for the standard tax deduction ... the parent of the child is eligible for the standard tax deduction. If the father of the child directly ... confirms his eligibility for the standard tax deduction, in particular, may ... be eligible for the standard child tax deduction for tax ...
- We issue a "child" deduction in "1C"
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A significant part of our readers (like me, by the way) pays taxes. However, this amount can be reduced. There is a tax deduction for this. What is it? When registering such a deduction, the state reduces the amount from which taxes are paid. It is also called the return of a certain part of the previously paid personal income tax (personal income tax) when buying real estate, medical treatment or training costs.
Who can get a tax deduction
Only a Russian citizen who is a tax resident (a person who pays that same 13% of income). Individual entrepreneurs who work in a special tax regime and do not have income taxed at a rate of 13% cannot receive a deduction.
What is the tax deduction
According to the Tax Code, there are several types of deductions:
- Standard.
- Social.
- Property.
- Professional.
- A deduction related to the carry forward of losses from transactions related to securities and transactions with financial instruments of futures transactions that are traded in an organized market.
- Deductions related to the carry forward of all losses related to participation in an investment partnership.
The most important deduction is property. Let's start with him.
Property deduction can be obtained when purchasing any property. How does it work? You buy, say, an apartment, and then the state returns you 13% of the amount spent, since you paid him income tax. For example, if 200,000 rubles of income tax was paid for the year, then the tax deduction for the purchase of an apartment, which you can receive for the year, will not exceed 200,000 rubles. If the tax deduction exceeds this amount, the remaining money can be received as early as next year.
The maximum amount of property deduction is 2 million rubles per person for the real estate itself (that is, 13% of this amount can be returned) and 3 million rubles for using a mortgage loan. So you can get your money back from several properties (applies only to purchases made since 2014). Interest tax deduction is provided for one apartment only. This deduction also applies when paying for repairs.
You can also get a refund for other purchases. But in this case, the total amount of deductions cannot exceed 120 thousand rubles. Moreover, this is not a refundable amount, but the amount from which 13% is debited. (This limit does not include tuition fees and expensive treatment.) All these payments can be returned after the tax period has passed, only expenses for the expired tax period are taken into account.
1. Standard deduction (article 218 of the Tax Code, the maximum refundable amounts are indicated):
- 500 rubles per month for citizens who have various state awards and / or special status, for example, Hero of the Russian Federation, Hero of the Soviet Union, and so on.
- 1,400 rubles per month for each child, if the parent's income is up to 280,000 rubles.
- 3,000 rubles a month - for the third and subsequent children.
- 3,000 rubles a month is a tax deduction for a disabled minor or for a disabled child of the first or second group until he reaches the age of 24, if he is a full-time student, graduate student, resident, intern, student, and so on.
- 3,000 rubles a month is a tax deduction for citizens who have suffered radiation sickness or other diseases as a result of the disaster at the Chernobyl nuclear power plant, for disabled people of the Second World War and other categories of beneficiaries.
2. The social tax deduction is claimed by persons whose expenses are related to the following areas:
- Charity- in the amount sent by an individual for charitable purposes in the form of financial assistance during the year. Cannot exceed 25% of the amount of income received in the reporting year.
- Education- in the amount that was paid in the tax period for education (one's own, children under 24 years old, wards or wards under 18 years old and former wards under the age of 24 years). In this case, the amount of tax deduction for the cost of educating children is 50,000 rubles per year; for their education - no more than 120,000 rubles per year in conjunction with other social expenses of the taxpayer, in particular with payment for treatment, pension insurance contributions, and so on, with the exception of payment for expensive treatment.
- Treatment and / or purchase of medicines- in the amount that was paid in the tax period for medical services provided by medical organizations or individual entrepreneurs carrying out medical activities to the taxpayer himself, his parents, children, spouse. A taxpayer can receive a tax deduction for all the costs of expensive drugs and treatment.
- Accumulative part of labor pension- in the amount that was paid by the taxpayer during the tax period in the form of additional insurance contributions for the funded part of the labor pension. If the additional contributions were paid by the employer, then the deduction is not provided.
- Non-state pension provision- in the amount of pension contributions paid by the taxpayer in the tax period under an agreement with the pension authority. Unlike the previous case, the deduction can be granted if the employer paid, but subject to contacting him. The maximum amount of contributions from which the deduction will be calculated is 120,000 rubles.
Required documents
1. To register a tax deduction for education you must fill out a 3-NDFL declaration and submit it to the tax office at the place of registration. The following documents are attached to the declaration:
- 2-NDFL certificate;
- an application for a tax refund, which contains the account details for transferring funds;
- an agreement with an educational institution;
- an educational institution license for the provision of educational services;
- all payment documents, according to which the tuition payment was made.
2. In order to issue a tax deduction for treatment, along with the 3-NDFL declaration submitted to the tax office, you must provide the following documents:
- tax refund application;
- certificate from work in the form of 2-NDFL.
In addition, to return funds spent on treatment, you will need to attach:
- certificate of payment for medical services;
- documents that confirm the amount of expenses incurred by you;
- an agreement with a medical organization;
- a license of a medical organization for the right to carry out medical activities.
When refunding drug costs, you will need:
- a recipe drawn up in a special order;
- payment document.
You can also apply for a tax deduction to pay for voluntary health insurance, for this you need to provide more:
- policy or contract with an insurance company;
- insurance company license;
- payment documents.
3. For registration of a deduction when buying a home to the declaration in the form 3-NDFL you need to attach:
- 2-NDFL certificate;
- tax refund application;
- the contract for the purchase and sale of housing;
- an agreement for participation in the shared construction of a residential building;
- acceptance certificate;
- certificate of ownership;
- payment documents.
For mortgage purchases, you need to add to the previous documents:
- loan agreement;
- certificate of interest paid.
After all the documents are attached to the declaration in the form of 3-NDFL, the Federal Tax Service considers all papers and makes a decision on granting or refusing to provide a tax deduction.
Terms of registration
According to article 229 of the Tax Code of the Russian Federation, a tax return in the form of 3-NDFL is submitted until April 30 of the year following the reporting year (for expenses in which it is supposed to be refunded). This does not apply to receiving social, property and standard tax deductions, but with a limitation: you can apply for a refund for no more than three tax periods.
Terms of receipt
The tax office has three months to check the declaration, after which the refund is made within a month.
You can do otherwise and provide the employer with a statement and notification from the tax office about the right to receive a tax deduction. After receiving these documents, the employer will withhold the reduced tax amount, taking into account the tax deduction. In this case, the period for refunding the tax deduction is postponed from the next calendar year to the period for submitting documents. And you will have to go to the tax office twice: first to submit documents to receive a notification, then to receive a notification.
A tax deduction is a compensation in the form of a statutory amount that reduces the amount of income from which taxes are paid. In most cases, this concept means a refund of part of the funds for taxes that were paid earlier.
For example, a property tax deduction gives the right to return 13% of the amount spent on the purchase of housing.
What changes in tax deductions occurred in 2019
In 2019, several amendments were made to the Tax Code (hereinafter referred to as the Tax Code of Russia).
- standard deductions;
- deductions for children, including children with disabilities;
- property deductions.
In addition, new codes for the payment of deductions were added to the 2-NDFL statement. The terms of transfers to the budget from employers' companies were also revised.
Standard deductions for personal income tax in 2019
In 2019, some amendments were made to the payment of standard deductions. They are specified in FZ-317 dated 12.11.2015.
- The amount of marginal income increases to an amount of 350,000 rubles.
- The amounts that are paid to parents or guardians who are dependent on a disabled child (groups 1 and 2) up to 18 years old, or up to 24 years old, if he is studying in a secondary or higher educational institution on a full-time basis, have also been increased.
For parents, the tax deduction will be 12,000 rubles.
For guardians (or adoptive parents), the amount is set at 6,000 rubles.
Social deductions for personal income tax in 2019
Since 2019, each employee of the company has the right to receive payments for training and treatment through their employer. In order to exercise this right, the employee must be notified by the inspection.
To do this, you must:
- provide the inspection with documents that confirm the costs, as well as write a statement;
- pick up the notice and provide it to the employer. It will be prepared within a period not exceeding thirty calendar days.
Employees have the right to accumulate deductions and each time to be notified at the inspection, if they regularly spend money on training and / or treatment. You can receive deductions in one payment, or for each notification separately.
Deductions are provided in the same month when the employee submits documents to the inspectorate. In cases where the amount of income is lower than the size of these benefits, the tax can be returned to the inspectorate.
Child deductions for personal income tax in 2019
Child Deduction is a standard form of benefit that can be used by spouses with children, including guardians, trustees, adoptive parents and foster parents. This form of tax relief is provided to all children under 18 years old, as well as students (graduate students, residents, cadets, interns) under 24 years old who are studying full-time at a secondary or higher educational institution.
For the first and second baby, the amount of payments is 1,400 rubles. Third and subsequent children have the right to receive 3000 rubles.
The order of birth of children is calculated chronologically and does not depend on whether the eldest child (s) are eligible for child deduction or not.
The law establishes a limit upon reaching which the payment of the deduction is terminated. In 2018, the amount reached 350,000 rubles (previously it was at around 280,000). To receive a tax deduction for a child, you need to provide the accountants of the company in which the parent works, a copy of the child's birth certificate.
There are two issues that parents may face when receiving this benefit:
- If the parents are divorced, the second parent (who does not live with the child) has the right to take advantage of the tax deduction only if he participates in providing for the baby.
This can be confirmed by alimony payments, which are transferred to the child. - Single mothers and fathers are entitled to receive double tax deduction.
This is permissible if one of the parents is unknown, has been deprived of parental rights or is no longer alive.
Also, doubling the amount of the deduction can be used if there is a written refusal from the second parent to receive it.
If the child reaches the age of 18, the payment of the benefit stops from January 1 of the year following the year of his majority, or if the limit is reached. Payment of payments for students ends at the end of the course, or upon reaching the age of 24.
Property deductions for personal income tax in 2019
Property deductions have also undergone significant changes if real estate is sold. Since 2019, the minimum period during which the owner owned the property has increased and after which the income is not taxed.
Until this year, it was three years for all categories of owners. Since this year, for the majority of owners, the period of property ownership has increased to five years.
There are three exceptions to this rule. These are the categories of owners for whom the established minimum term has remained the same - three years.
- Owners of real estate received under donation agreements from a family member and / or close relative, or as an inheritance.
- Owners of property that was received as a result of the privatization of the object.
- Owners who are at the same time taxpayers paying rent, who have received real estate under maintenance contracts with lifelong dependents.
For the rest of the property, which includes garages, paintings, cars, etc., the minimum tenure period remains the same - 3 years.
Important! For property in the form of securities, tax incentives are calculated taking into account losses. To obtain it, you must fill out the form when submitting 3-NDFL.
There is another significant change that affected property deductions - this is the introduction of the cadastral value coefficient for the sale of real estate (houses, apartments, summer cottages, etc.). Previously, many property owners underestimated the real value, indicating 1 million rubles in the contract, which allowed them to avoid paying tax.
The cadastral value coefficient is now being introduced. This means that when selling a property, its cadastral value will be taken into account minus the coefficient 0.7.
If the contract contains an amount below this indicator, then it will be multiplied by a factor of 0.7. Since 2019, this innovation applies to all categories of individuals, regardless of the type of real estate.
You can learn about the right to property tax deduction 2019 (purchase and sale of real estate) from the video.
Personal income tax deduction codes in 2019
For 2019, new ones have been approved. In accordance with the order of the Federal Tax Service, codes have been added that must be indicated in the 2-NDFL certificate in the third section in the line opposite the income of an individual.
Deduction code number for reference 2-NDFL | Explanation of designation |
---|---|
Codes for persons receiving up to 18 years of age and students (graduate students, residents, cadets, interns) full-time education up to 24 years of age | |
114 | For the first child. |
115 | For the second baby. |
116 | |
117 | Deductions paid for disabled children. |
Codes for single mothers and fathers that double the deduction amount by half | |
118 | For the first child. |
119 | For the second baby. |
120 | For third and subsequent children of the parent. |
Codes for persons in favor of whom the other parent refused to receive a deduction | |
122 | For the first child. |
123 | For the second baby. |
124 | For third and subsequent children of the parent. |
Other codes that were not previously indicated in the 2-NDFL certificate | |
104 | Deductions for persons who have: the Order of the Hero of Russia or the USSR, participants in the Great Patriotic War, spouses, as well as parents of the military who died during the service and some other citizens. The complete list can be found in subparagraph 2, paragraph 1, article 218 of the Tax Code of Russia. |
311 | For employees who are granted benefits for the purchase or construction of real estate on the territory of the Russian Federation. |
312 | Persons who have used the service of a loan and / or a targeted loan, who are entitled to a tax deduction for the amount of interest paid on it. |
501 | Discount on the value of gifts received from entrepreneurs and / or organizations. |
508 | A tax deduction for the amount of financial assistance paid in a lump sum from an employer when a child is born. |
Terms of transfer of personal income tax
Since 2019, several amendments have come into force on the timing of the transfer of personal income tax to the budget. Below is a table showing the timing for different forms of payment.
Form of income received | The period within which the company is obliged to transfer personal income tax |
---|---|
Payments to employees' accounts through the bank. | On the same day the income was paid. |
From the cash desk of the enterprise, funds received through the bank for their payment. | The same day the money was transferred from the bank. |
From the cash desk of the enterprise, with own funds (proceeds). | |
Income in kind | The day that follows the day when tax is withheld. |
Income from material gain | The day that follows the day when tax is withheld. |
Individual changes have undergone transfers of personal income tax, which are paid from vacation pay and sick leave certificates, including those issued for childcare.
Personal income tax payments must be made on the last day of the month (meaning the calendar day) when the payment of vacation or sick leave was made.
All of the above changes entered into force on 01/01/2016 and will continue to operate, unless the new standards are approved.
Learn how to get a tax deduction for an apartment from the video.
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