Standard tax deduction application form. Standard Employee Tax Deduction Application
Upon receipt of remuneration, an employee-resident of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced by submitting an application to the employer natural person on the provision of tax deduction:
- standard tax deduction ();
- property ();
- social ();
- professional ().
We issue standard deductions
Employees with disabilities, participants in hostilities, persons affected by radiation, as well as parents, adoptive parents and guardians of children can reduce the tax. The size is given in the table:
To get a benefit, you need to draw up a written application for a tax deduction. It is also necessary to provide the employer with documents confirming the right to a tax reduction, for example, a birth certificate, certificates of disability, etc.
Current sample application for tax deduction in 2019 for children
We issue a property deduction
To reduce the personal income tax base for the cost of purchased housing and mortgage interest, it is necessary to provide the employer with a special notification from the Federal Tax Service.
To obtain this document from the tax office, you will have to apply for a notification at property deduction 2019. You also need to provide there documents confirming the right, according to the list:
- contract of sale;
- mortgage agreement;
- apartment transfer and acceptance certificate;
- payment documents.
The company will reduce the personal income tax base by an amount not exceeding that specified in the notification.
The current sample of an application for a property deduction from an employer:
You can get a benefit not only through an employer. It is permissible to contact the Federal Tax Service by submitting an application for a property tax deduction.
Professional benefits
On this basis, it is possible to reduce personal income tax when performing work or providing services under a civil law contract or receiving royalties for the creation of literary, musical, artistic, other works, as well as the invention of models and industrial designs. The amount is determined either in the amount of the costs incurred, or according to the standards established in clause 3.
If, for some reason, the employer calculated personal income tax from the full amount of income, then at the end of the year you can submit a 3-personal income tax declaration to the Federal Tax Service and return the overpaid tax.
Social deductions for treatment and training
To reduce tax on this basis, it is also necessary to submit a form - a sample application for a tax deduction refund 2019, and supporting documentation. Then receive a notification from the IFTS. Recall that in accordance with personal income tax deductions can be obtained for:
- education;
- treatment;
- payment of additional contributions to funded pension;
- expenses for voluntary insurance: retirement and life.
Deduction for charity expenses or independent assessment employee qualifications can only be obtained by filing a 3-NDFL declaration at the end of the reporting year.
Completed sample application for a tax deduction:
How to get tax refund through the Federal Tax Service?
Taxpayers have the right to apply directly to the territorial office Tax Service... This possibility is enshrined in the Tax Code of the Russian Federation. That is, citizens will have to choose how to get the fiscal deduction.
To qualify for refund of personal income tax through the inspection, you will have to collect a package of documents confirming the rights to benefits. Note that the registration of benefits through the Federal Tax Service can only begin in the next year, after the year in which the grounds for applying the fiscal deduction arose. For example, if you have the right to a benefit in 2019, then you can apply to the Federal Tax Service Inspectorate only in 2020.
In this case, you need to make tax return 3-NDFL.
The fiscal report contains the personal details of the payer, information about income, and the amount of personal income tax to be returned. In addition to the declaration and copies of supporting documentation, you will have to fill out a special form. For example, an application for a tax refund with a property deduction.
Note that such a written request can be made in any form:
Give your opinion on the article or ask the experts a question to get an answer
The application for a deduction for a child - a sample of 2019 is presented in our article - does not have a legally established form. Who has the right to count on standard deduction? Is it obligatory to fill out an application for child deduction? How to fill it in correctly? We will consider the answers to these and other questions in detail in this article.
Features of the child deduction
This deduction is distinguished by the following (subparagraph 4 of clause 1 of article 218 of the Tax Code of the Russian Federation):
- A fairly wide range of people have the right to it - these are parents, including adoptive parents, adoptive parents, spouses of parents and adoptive parents, guardians. The main condition is participation in the material support of the child.
- It is provided by:
- RUB 1,400 - for the 1st and 2nd child;
- RUB 3,000 - for the 3rd and each next child.
In this order, all existing children are taken into account, including already adults, deceased, as well as unadopted children of new spouses.
- RUB 12,000 - for a disabled child who is introduced to a parent, spouse (spouse) of a parent, or an adoptive parent;
- RUB 6,000 - for a disabled child who is introduced to the guardian, trustee, foster parent, spouse (spouse) of the foster parent.
- The amount of the deduction can be doubled for individuals who support children alone or for those in whose favor the deduction was refused by the other parent.
- The term for applying the deduction is limited by the age of the child: until the end of the year in which he turns 18, and for those continuing full-time studies - up to 24 years.
- There is a limit on the amount of total annual income to which the deduction applies. From the month they reached the value of 350,000 rubles. the deduction is no longer taken into account.
For more information about the features of deductions for children, read the articles:
- "Tax deductions for children (personal income tax, etc.)" ;
- "How to provide a" child "deduction to an employee who went on vacation at his own expense?" .
Where to get the tax deduction for children
In the overwhelming majority of cases, with deduction, they apply for one of the places of work (clause 3 of article 218 of the Tax Code of the Russian Federation). To receive a deduction, it is enough to submit to the accounting department once upon employment (if the child already has) or upon the occurrence of the appropriate right (upon the appearance of a child), an application for a deduction for a child of the 2019 sample, attaching copies of documents confirming the right to use it.
At the same time, in case of employment not from the beginning of the current year, 2-NDFL certificates of this year from other workplaces will be required to control the amount of the maximum annual income that allows the application of the deduction.
If the right to deduction existed earlier, and the person did not use it, then he can, no later than 3 years from the end of the year for which he wants to receive a deduction, apply to the IFRS for recalculation tax base(Clause 4 of Article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 12.01.2016 No. 03-04-05 / 102).
What you need to do to collect 2-NDFL certificates, read the article "The procedure for issuing a certificate of 2-NDFL to an employee" .
Documents required for deduction
The documents attached to the application must unambiguously confirm the right to apply the deduction. Their set, depending on the specific situation, may be different:
- document on the appearance of a child (birth, adoption, guardianship);
- certificates confirming additional circumstances (disability, study, cohabitation, maintenance, absence of marriage);
- documents on divorce and on payment of alimony;
- a document confirming the recognition of the spouse as deceased;
- a statement on the refusal to deduct the second parent with a mark on informing his employer about this.
How to apply for a deduction for a child: sample-2019
This document does not have strict form and is drawn up as a regular statement, in which must be present:
- appeal (to whom it is addressed) - to the accounting department or the head of the employer;
- on whose behalf it is drawn up - full name of the applicant, it is possible to indicate the address, passport data, TIN, personnel number;
- the text of the statement itself, the content of which is determined by the specific circumstances of the applicant;
- list of required attachments to the application;
- the signature of the applicant and the date of the application.
You can download a sample application for a child tax deduction in 2019 on our website.
How often you need to submit an application for deduction and documents confirming it, read the article"How often do you take an application and documents for a child's deduction from an employee?" ...
Outcomes
During the reporting year, you can get a deduction for a child from the employer by submitting an application to him with the attachment of supporting documents.
At the end of the year, a deduction for a child can be obtained from the INFS, if during the year it was not provided by the employer or was provided in an amount less than provided for by law.
For deductions and benefits that can be provided to citizens with children, read the explanation of the Federal Tax Service"FTS told what deductions and benefits citizens with children can receive" .
List of documents for deduction upon receipt of a deduction from the tax officeYou can use this list to get a deduction when buying real estate through tax office... You can download the list in pdf format by following this link.
Tax refund application (through the tax office)
You can download a sample tax refund application for the tax office in doc format by following this link. With the help of this application, submitted with the return, you will be able to receive the refunded tax from the tax authorities.
Application (agreement) for the distribution (section) of the deduction for common joint property, without interest on the mortgage
Application (agreement) for the distribution (section) of the deduction for common joint property, with interest on the mortgage
You can download a sample application in doc format by following this link. Neither the notarization of this document, nor the presence of the second owner (the owner who does not submit a declaration) is required when submitting this document.
How to get the maximum deduction quickly and easily?
The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspectorate will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose - take the documents to the inspection yourself or submit them online.
Documents for deduction through the employer when buying real estate
List of documents for deduction upon receipt of a deduction from the employer
You can use this list to get a deduction when buying real estate through an employer. You can download the list in pdf format by following this link.
Application for deduction (from the employer) to the employer
You can download a sample application for an employer (or other tax agent) in doc format by following this link. With this application, after receiving a notice of the right to deduction from the tax office in advance, you can receive a deduction from your employer.
Application for deduction (from the employer) to the inspectorate
You can download a sample application for the tax office in doc format by following this link. With this application, you will be able to receive a notice of the right to deduction from the tax office. Further, with notification of the right to deduction, you can receive the deduction from your employer (or other tax agent).
A deduction sharing agreement for common joint ownership can be used the same as for a deduction through the tax office (above).
Deduction documents for training
List of documents for obtaining tax deduction for training
Application for a tax refund for a tuition deduction
When receiving a training deduction, a deduction application is no longer required. The corresponding amendments to the Tax Code were introduced by law at the end of 2009. But if you want the returned tax to be transferred to you, you need to submit your bank account details to the tax office. Therefore, we recommend submitting an application using this template with your account details.
Deduction documents for treatment
List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by following this link.
To receive the standard child tax credit, an employee must submit a written application to their employer. But in what form should it be drawn up?
When to write an application and in what form
Tax legislation not installed uniform form applications for the provision of a standard tax deduction. Therefore, each employer can set his own form.
In it, the employee must indicate the basis and type of the requested tax deduction. The application must be accompanied by documents confirming the right to deduction.
Please note: copies of documents contain personal data of the employee (clause 1 of article 3 of the Law of 27.07.2006 No. 152-FZ; article 86 of the Labor Code of the Russian Federation). The labor department believes that the employer has the right to keep copies of documents, subject to receiving written consent from the employee for the storage and processing of personal data (Rostrud Report with guidance on compliance with mandatory requirements ... for the II quarter of 2017). However, Roskomnadzor inspectors may recognize the storage of copies of a passport, marriage certificate, birth certificate of a child and military ID as a violation, even with such consent. And the courts sometimes support them (Resolution of the FAS SKO dated April 21, 2014 No. A53-13327 / 2013).
The application is usually made when an employee is entitled to child deductions. Newly hired employees, as a rule, fill out such an application at the time of employment.
At the same time, you do not need to write an application for deduction annually. If the employee's right to the deduction has not ended, the employer continues to provide the child tax deduction in the following years. To reduce the risk of making claims about the unfounded provision of a deduction in the event that the employee's right to deduction has been lost, a phrase can be entered in the application form that the employee undertakes to inform the employer about the loss of the right to deduct.
Child Tax Deduction Application: Sample
Here is an example of an application for a standard child tax deduction.
to CEO Statement I, Kleverova Daria Leonidovna, on the basis of pp. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, please provide me for each month tax period standard personal income tax deduction for my child, Antonina Pavlovna Kleverova, born May 19, 2015 Applications: |
From wages and other types of income. In the submitted material, you can find out which persons are entitled to claim a standard deduction, and what documents are required to provide it.
Regulatory regulation
The procedure for registration of any types of tax preferences and deductions is regulated by the norms Tax Code RF. The list of persons who can apply for a standard tax deduction are listed in Art. 218 of the Tax Code of the Russian Federation:
- participants of the Second World War;
- persons with disabilities since childhood, as well as persons who have been officially established to have disabilities of groups I and II;
- persons who have received the disease as a result of radiation exposure during man-made disasters, liquidation of the consequences of accidents, etc.;
- parents and spouses of persons who served in the ranks of the Armed Forces and who died in the defense of the country.
Citizens have the opportunity not only to issue the specified benefits in relation to themselves, but also on. under the age of 18, as well as passing with state accreditation.
The legislation does not regulate the standard application form for a deduction; it can be filled in in any order. As a rule, registration of this benefit is carried out at the place of employment, therefore, the application form for employees is developed by the management of the enterprise.
- If citizens have several jobs, it is possible to submit an application to each employer (except for cases when an application is made for children). The amount of the deduction provided per employee will be from 300 to 500 rubles, and depends on the category of the applicant's preferential status.
- In relation to a child, the specified benefit is 1,400 rubles, it applies to all minor children of an employee of the enterprise. When applying for a disabled child, the deduction amount will be 12,000 rubles.
Note! A single parent (mother, father) will receive the specified deduction in double the amount until he enters into a family relationship.
The video below will tell you about receiving a deduction if standard refunds were not provided:
Rules and nuances of its compilation
When filling out this form, special attention should be paid to proper confirmation of the legal grounds that make it possible to use this type of deduction. Depending on the category of the beneficiary, the information in the application form will correspond to the following documents:
- a certificate of participation in the elimination of radiation accidents;
- a medical report on the presence of a disease resulting from exposure to radiation factors;
- certificate of a participant in the Second World War;
- MSEC certificate on the establishment of a disability group.
Note! Each reason must be documented. In addition, official certificates and documents are submitted to the employer's accounting department.
Since the deduction is provided from the first day of receipt of the monetary remuneration, the application form is issued to the newly hired specialist. If the management has not issued such a document, the employee has the right to request a deduction, including by filling out a written document in any form.
The principle of the deduction is a monthly reduction of taxable income by the amount of the tax benefit. In some cases, citizens can take advantage of a similar benefit for previous calendar years, but in this case, in order to draw up the documents, you must contact the tax authority.
If a citizen is not in an employment relationship with an enterprise, but receives officially confirmed income from other sources (for example, when carrying out activities as a quality), he will be able to use the deduction when contacting the Federal Tax Service Inspectorate. This procedure takes place at the time of filing with an indication of income and personal income tax for the previous calendar year.
The application is accepted and the preferences are taken into account according to the following rules:
- the employee is responsible for the accuracy of the submitted certificates and information, the employer is not obliged to verify the authenticity of the certificates;
- if the taxpayer has submitted false or false documents, he may be held tax liable;
- the management is responsible for the correctness and timeliness of the calculation of personal income tax, taking into account the executed deduction.
When moving to work for another employer, the citizen does not lose the right to deduction, but this will require filling out a new application form addressed to the new manager.
Making an application for personal income tax deductions using 1C: Accounting - the topic of the video below:
How to write an application for a standard tax deduction
Per child
The application form is filled in by the citizen himself, the management is not obliged to do this. By signing the application, the citizen confirms that he has legal grounds for granting personal income tax benefits.
per child
An application for a deduction for a child is allowed only at one place of employment. Violation of this requirement will be identified tax authority when verifying information about a taxpayer.
Application for the application of the standard child tax deduction (sample)
Double deduction claim
If you need to make a waiver in favor of the second parent, then use it.
Waiver of deduction in favor of the second parent