Sample application for income tax relief for children. tax deduction for children
Standard deduction - the amount by which you can reduce the tax base when calculating personal income tax most in a simple way: right at the place of work.
There are 2 types of this deduction (clause 1 of article 218 of the Tax Code of the Russian Federation):
- Personal (personal), to which people with special merits before the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled people - participants in hostilities or disabled people - liquidators of accidents associated with radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of accidents associated with radiation, disabled since childhood, disabled people of the 1st-2nd groups). Its application is not limited by either the term or the amount of income.
- Child deduction available to parents (including adoptive parents), their spouses, adoptive parents, guardians, who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. presented for 1 and 2 children, and 3,000 rubles for 3 and each subsequent child. The amount of the deduction for a disabled child depends on the category of the taxpayer. The deduction for a disabled child is granted to the parent, spouse of the parent, adoptive parent of a disabled child, a deduction in the amount of 12,000 rubles, and to guardians, trustees, foster parents, spouse (s) of the adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18, and if the child continues full-time education, until the age of 24. But its use is stopped annually from the month in which total income using the deduction will exceed 350,000 rubles.
Read about other types of deductions provided in connection with the presence of children.
How to get a standard deduction
It is given at one of the places of work (clause 3 of article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of the documents giving the right to it.
These 2 types of deductions can be applied simultaneously (clause 2, article 218 of the Tax Code of the Russian Federation). In this case, 2 applications for a standard tax deduction are needed - each with its own set of copies of supporting documents.
If a person with a child has not been employed since the beginning of the year, then to his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year .
The child deduction can be doubled if the person supporting the child is single or the 2nd parent waived the deductions in his favor. The facts of loneliness and abandonment must also be documented.
Read about the possibility of summing up deductions for disabled children in the material "Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position" .
Application for deduction: registration rules
An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:
- In the upper right corner there should be an indication to whom the application for a standard tax deduction is addressed (to the employer's accounting department) and from whom (full name, personnel number).
- Under the name of the document in the text, its essence is stated (what kind of deduction is in question).
- The text ends with a list of annexes to the application. Copies of all documents must be attached, from which the right to deduction clearly follows. For 1 type of deduction, the set will be quite simple (certificate and certificate), and for 2, depending on the situation, even if the child is alone, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate, certificate of education, disability , order of the child, on cohabitation, payment documents, application for waiver of benefits).
- The application must be signed and dated.
It is enough to apply for a tax deduction for a child 1 time. When additional grounds appear (for example, the birth of the next child), 1 more application is written. The new job will also require a new application.
You can download a sample application for a standard tax deduction on our website.
What to do if the deduction is not received on time
If for some reason the employee did not use the deductions in a timely manner, he, even after dismissal, can apply to the employer with an application for recalculation and tax refund (clause 1 of article 231 of the Tax Code of the Russian Federation) or write a similar application to the IFTS (clause 4 of article 218 and paragraph 6 of article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for desired year(or years).
Results
Standard deductions, each of which has its own specific size, are divided into 2 types:
- Personal, not having restrictions on the period and amount of income, provided to persons who have special merits to the state;
- Children, given to children up to a certain age and within the limited income of the applicant for the deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, their spouses.
The size child deduction depends on the order of the child and whether he has a disability. In the latter case, who exactly the recipient of the deduction is the child also plays a role.
To receive each type of deduction, the employer must submit a separate application of any form, accompanied by documents confirming the right to provide a deduction of one size or another.
In order to support the ongoing demographic policy, the state has enshrined in the tax legislation a kind of benefit: a tax deduction for personal income tax for children. Why is personal income tax or income tax taken? Because this is exactly the obligation that almost all citizens fulfill before the state. Russian Federation with the exception of pensioners - no income tax is withheld from the pension.
Application for a tax deduction for children: sample
Like all other benefits, the provision of tax deductions is carried out exclusively through an application from the applicant. It must be written to the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally granted to both the father and the mother in a single amount established by tax legislation. If the child is raised by one parent, then the deduction based on the submitted application will be provided in double the amount.
A standard sample application for a tax deduction for children can be obtained from the accounting department. Otherwise, the application can be made in free form, indicating the following details and personal data:
- the name of the enterprise (tax agent) where the parent works;
- surname, name, patronymic of the parent;
- surnames, names, patronymics of children for whom a tax deduction should be provided;
- children's age;
- for students over 18 years of age - the name of the educational institution in which the child is studying on a full-time basis;
- date and signature of the applicant.
Attention! Applications for granting a deduction are written annually! There is no deduction for a child over 24, even if they continue to study full-time!
Supporting documents
The application must be accompanied by a package of supporting documents for the tax deduction for children. These will be:
- photocopies on paper of the birth certificates of all children;
- for students over 18 years of age - the original certificate from the educational institution attended by the child;
- a copy of the death certificate of the spouse (for single parents raising children). Single mothers do not need supporting documents on marital status - information about it is provided to the employer ( tax agent) upon employment;
- if any of the children has a disability - the original certificate from doctors about its presence.
How much will the benefit be?
The deduction sizes are different:
- for the first and second child - monthly 1400 rubles per child for each parent;
- for the third and all subsequent children - monthly 3,000 rubles per child for each parent;
- if the child has a disability - monthly at 12,000 rubles until he turns 18 years old. If he studies full-time, then up to 24 years;
- if a child with a disability is adopted, then monthly at 6,000 rubles.
I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.
In order to determine the amount of the deduction for the second or third child, do not forget that all born and adopted children are taken into account, regardless of age. If the oldest of the three children is already 25 years old, then who, for example, is 16 years old, will be provided in the amount of 3,000 rubles. Therefore, it is important for the applicant to list all children (regardless of age) in the application for the child tax credit. A sample of such information may not contain.
Finally
So, summarizing all of the above, we note the following:
- The tax legislation provides certain benefits to families with children.
- Sample applications for a tax deduction for children can be taken from the accounting department or found independently on the Internet.
- All children must be listed on the application to qualify for the exemption.
When filling out documents for obtaining a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which way you have chosen to apply: through the Federal Tax Service or through the employer. In addition, it is of great importance what kind of tax deduction you want to receive:
How to fill out an application if you plan to receive a standard deduction
The list of persons who may qualify for a standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 st. 218 of the Tax Code of the Russian Federation. The most common standard deduction is the child allowance. An application for a deduction is written in the name of the employer without contacting the tax authorities.
In the header of such an application, they usually write the name of the organization where the applicant works, and the name of the director. In addition, the personal data of the employee claiming the deduction, including the TIN and address, are indicated. In the text of the application, they ask for a standard tax deduction, indicate the name of the child and the amount of the deduction. Be sure to specify a list of documents that confirm the possibility of receiving this type of deduction. At the end of the application, the employee must sign and date it.
There is also the concept of a double tax deduction for a child. This means that one parent can transfer their right to the deduction to the other parent. Let's explain with an example.
Ivanov I.I. and Ivanova V.V. bring up the son of Ivanov A.I. October 21, 2005 Ivanova V.V. decided to give up her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction of 2,800 rubles (1,400 * 2).
In such a situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file an application for a double tax credit in the name of his employer. A sample application will look like this:
And his wife Ivanova V.V. must write a waiver of her child tax credit. The application is also submitted to the organization where Ivanov I.I.
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - apply to tax office. In this case, the application for a deduction is filled out in a certain form. First, the data of the tax office to which the application is submitted, as well as information about the taxpayer claiming the deduction, are indicated.
After that, the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer asks to return the amount of overpaid tax, indicating the year for which the refund is planned and its amount. You must also write in the application Bank details account to which the applicant would like to receive the refund.
Method two - receive a property, and starting from 01/01/2016, a social tax deduction, through your own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time to submit an application to receive a notification confirming the right to a deduction, and the second time in about a month to pick it up.
The header of the application contains the same information as when filling out an application for a deduction through the tax office. Below should be the text in which the taxpayer asks to confirm his right to property or social deduction. At the end of the application, a signature, a transcript and the date of writing the application are put.
After receiving a notification from the tax office, you must fill out an application for a deduction from the employer. The header contains standard information: last name, first name, patronymic of the employer and your own full name, TIN and address at registration.
Then the word statement is written and its text itself. In it, the employee asks for a deduction (property or social) and indicates the number and date of the notification confirming the right to the deduction. At the end of the application, its date and signature are put with the decoding of the taxpayer claiming the deduction.
If an employee wants to receive personal income tax deductions for children in 2018, he must write an application, a sample of which you will find in the article. Here we will tell you how to apply correctly and without errors. You can download the application form for personal income tax deductions for children in 2018.
Who needs to write an application for a deduction for children for personal income tax in 2018
An application for a personal income tax deduction for children in 2018 is written by employees who have children under 18 and pay income tax from their salary. The application is also written by employees who have children - full-time students educational institutions under the age of 24. This procedure is approved by Article 218 of the Tax Code of the Russian Federation.
Below we provide you with a list of employees who have the right to use tax incentives and write an application for a deduction for children for personal income tax:
- parent;
- spouse (wife) of the parent;
- adoptive parent;
- guardian; trustee;
- adoptive parent;
- spouse of the adoptive parent.
Since January, documents for personal income tax deductions have been updated. See what documents are now needed in the article
Amount of deductions in 2018:
How long does it take to write an application for a deduction for personal income tax for children in 2018
If your employees want to receive personal income tax deductions for children in 2018, then it is better to submit an application back in December 2017. Although in this situation, delay cannot be a reason for refusing to assign a deduction.
Paragraph 3 of Art. 210 and Art. 218 of the Tax Code of the Russian Federation quite definitely tell us that standard tax deductions are provided for each month tax period in determining tax base in relation to income subject to taxation at the rate of 13%.
At the same time, the right to receive deductions for children for each month of the tax period does not depend on:
- whether the employee (with whom the employment contract was drawn up) had income in some months or not (clause 1 of article 218 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 19.01.2012 No. 03-04-05 / 8-36, dated 13.01. 2012 No. 03-04-05/8-10 and the Federal Tax Service of Russia dated March 15, 2006 No. 04-1-04/154);
- when the corresponding application was submitted (and all Required documents) - from the first month of the tax period or later (letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06 / 8-118).
It follows from this provision that if the parents of the child have applied for a personal income tax deduction for children not since the beginning of the year, then the company will still have to provide them with a deduction in 2018. Moreover, it will be necessary to sum up these amounts from January.
For instance. Feoktistova has two children, the eldest is 20 years old, but he studies full-time at the university, and the youngest is 14 years old, he is a schoolboy. The employee did not know that she had the right to receive a deduction for her eldest son until he was 24 years old, so she applied for deductions in 2018 only for her youngest.
In September 2018, she caught on, submitted certificates from the university of her older child and wrote an application to receive personal income tax deductions in 2018 for him too.
Even though the application was only submitted in September, the company's accountant will have to provide a deduction for the second child from January to September 2018, and beyond. In this case, the deduction amount in September 2018 will be as follows:
1400 * 9 (months) + 1400 (for the youngest son) = 14,000 rubles.
Important! Deductions for children in 2018 are provided only until the employee's total income reaches limit limit- 350,000 rubles. After that, the provision of deductions stops until the next calendar year.
In order to receive deductions for children for personal income tax in 2018, the employee must write an application. Let's say right away that there is no standardization regarding the application. That is, the document is written in a free order.
In this case, it is necessary to enter a number of mandatory details:
- the legislative framework on the basis of which deductions are made in 2018;
- position and full name of the employee who wants to receive child deductions;
- Names of children, their year of birth (oldest to youngest):
- write down for each child the requested amount of the deduction;
- separately allocate the amount of the deduction for a child with a disability, if any.
Sample application for deduction for children for personal income tax 2018
Be careful! The application is not valid without documents confirming the employee's right to receive child deductions in a certain amount.
These documents include:
- copies of the birth certificate of the children (a separate copy for each child);
- copies of documents certifying adoption, guardianship or guardianship of a child;
- a certificate from an educational institution, if the child is a full-time student under the age of 24 (or a university confirmation of academic leave);
- a copy of the certificate from the medical board on the disability of the child;
- application of the second spouse to waive the right to deductions if the employee plans to receive double deductions for children (read more about this below).
Application for a double deduction for children for personal income tax in 2018, sample
The Tax Code of the Russian Federation allows employees to receive a double deduction for children for personal income tax in 2018. It means that standard amount the deduction will double.
For example, if a mother receives a deduction for two children, one of whom is disabled, then the amount of the deduction will be: 1400 (first child) + 1400 (second child) + 12,000 (second child disabled) \u003d 14,800 rubles.
If she is given a double deduction, then the amount will be 29,600 rubles.
Not everyone can qualify for a double deduction for a child in 2018, such an application can be submitted by:
How to write an application for a double deduction for children for personal income tax in 2018
An application for a double deduction is also written in a free manner, indicating all the required details that were discussed above (the position and full name of the employee, the age of the kids, the basis, the amount of deductions, etc.). You indicate in the document that we are talking specifically about a double deduction, write down the reason in detail and attach copies of documents that allow you to receive a double deduction.
Sample application for a double deduction for children for personal income tax 2018
If the employee wishes to receive a double deduction due to the refusal of the benefits of the second spouse, then an application for the refusal of them by the second parent (adoptive parent, guardian) is also attached to the application for child deductions.
The refusal statement is made in two copies. A parent who does not want to receive deductions gives both documents to their organization. One copy will remain there. On the second, the accountant of the enterprise or the manager puts a mark on the certification, and it is transferred to the place
Sample application for refusal to receive deductions for children in 2018
In any organization, for sure, there are employees who are entitled to standard personal income tax deductions. Because, as a rule, many employees have minor children. Therefore, it is not necessary to withhold tax from a certain part of the income of such workers, of course, if they ask for it. Therefore, the main thing for an accountant is to get a correctly executed application for a personal income tax deduction.
Look closely at the data in the table below. It shows in which case and in what amount the deduction is due. There may also be a situation if one of the employees has recently acquired housing and wants to take advantage of the property deduction at the place of work. The amount of such deduction for personal income tax also reduces the taxable income of the employee.
Standard deductions apply to the following categories of citizens:
- Disabled.
- Citizens with children.
- Military personnel.
This type of deduction is different in that it is due to the person's belonging to a particular category, in relation to which they are applied. More information is provided in the following table.
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The size of the standard deduction depending on the categories of payers
Who gets the standard deduction | The size standard deduction, rub | Copies of documents required from the employee |
---|---|---|
Employees affected by the disaster at the Chernobyl nuclear power plant or in the work to eliminate the consequences of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 tax code RF | 3000 | Certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, certificate of disability, etc. |
Disabled since childhood, groups I and II, employees who have received radiation sickness or other diseases associated with radiation, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 500 | Certificate of disability, certificate of a participant in the liquidation of the consequences of an accident on production association"Mayak", etc. |
Parent of first or second child under 18 or full-time student under 24 | 1400 | |
Parent of a third or any subsequent child under 18 or full-time student under 24 | 3000 | Child's birth certificate |
Parent of a disabled child under 18 years of age or a full-time student of a group I or II disabled person under 24 years of age | 3000 | Birth certificate of the child, Certificate of disability. |
The aforementioned deductions are only possible if the employee will write a statement in his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let everything take its course.
In order not to get into an unpleasant situation and not subsequently engage in proving your own innocence, we suggest that you familiarize yourself with the sample applications for deduction.
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Application for the Standard Child Deduction
As you can already understand from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children and wants to receive a standard personal income tax deduction. That is, use the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is required, give him the application form for the standard deduction for children. An example of such a statement is shown below.
Ivanov I.I.
from the manager Lukyanova T.A.
STATEMENT
about the provision of a standard deduction
From April 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, who was born on April 19, 2014.
I enclose a copy of the child's birth certificate with the application.
Manager ___________T.A. Lukyanova
Do not forget that the standard personal income tax deduction is provided from the month of birth of the child.
note
in the application for the deduction, you do not need to put the year for which the employee asks for the standard deduction for the child. The amount of the deduction also does not need to be set, because next year it may already be different and in this case it will come again to collect applications. Why do extra work. It is enough to receive it from an employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05 / 1-551).
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Application for Double Standard Child Deduction
Double the standard deduction is due to employees who are single parents. For the first and second child, 2800 rubles are provided monthly, and for the third and younger children - 6000 rubles each month.
Be careful in this case., it is important to find out if the worker is actually a single parent. If this is not the case, after all, the deduction for the child will be increased illegally, which means that there will be an underpayment of personal income tax to the budget.
An employee is considered to be the only parent if the other parent is no longer alive or is not included in the child's birth certificate. The following situation is also possible - the second parent is entered in the birth certificate according to the mother. In this case, to confirm the right to a double deduction, you should bring a certificate from the registry office in the form No. 25, which was approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274)
A sample application is provided below:
General Director of OAO "GASPROM"
Ivanov I.I.
From the cashier Nikolaeva A.A.
STATEMENT
on the provision of standard deductions for personal income tax
double as single parent
I ask you to provide me with double the standard personal income tax deduction for my first child, Sergei Alekseevich Nikolaev, who was born on May 25, 2014.
Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I confirm that I have been notified that I will lose the right to double deduction as a single parent from the month of marriage.
Cashier ____________ A.A. Nikolaeva
Keep in mind that on double standard tax deduction only unmarried persons can count. Upon marriage, an employee can receive a tax deduction only in a single amount. In this case, it does not matter whether the second spouse began to formalize parental rights to the child. Warn the employee about this and let him write it in his application for the deduction. It is recommended to warn the employee about this when he writes the application for the deduction.
There is also such a mistake, the divorce of an employee does not mean that he has become a single parent. Such an explanation is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05 / 8-78. Therefore, divorced parents do not receive a double personal income tax deduction for a child.
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Application for the other spouse to be entitled to a child deduction
The Tax Code of Russia also provides for such a scenario when one of the spouses refuses his deduction in favor of his spouse and if he has income that is taxed at a 13 percent rate, which he can confirm. These conditions do not apply to unemployed parents.
Sample application:
General Director of OAO "GASPROM"
Ivanov I.I.
from the accountant Kuznetsova A.I.
STATEMENT
about the provision of a standard deduction
including for the second parent
I ask you to provide me from January 2014 on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation a standard personal income tax deduction for my first child, Kuznetsova Tatyana Aleksandrovna, born on May 20, 2012.
Attached to the application:
- a copy of the child's birth certificate,
- spouse's application for waiving the standard personal income tax deduction,
- a certificate from the spouse's work stating that he works at Planet LLC.
Accountant _________ A.I. Kuznetsova
Let us dwell in more detail on the amount of the deduction that is due to an employee whose spouse refused the deduction. For example, the husband refused the deduction in favor of his wife. This is her first child, which means the deduction is 1400 rubles. And the husband has two more children from his first marriage, which means that his deduction will already be 3,000 rubles. Therefore, the wife's deduction will be equal to the sum of these two deductions, namely 1400 + 3000 = 4400 rubles.
Pay attention to this
The income of an employee who wrote an application for a personal income tax deduction for a child does not exceed 280,000 rubles, and his wife has already exceeded this limit. Can he get a deduction for his wife?
No, he can not. After all, the spouse no longer has the right to a deduction, since her income has exceeded the limit. Because spouses are one whole, they have everything together: children, including income and deductions.
An employer who provides a parent of a child with a double personal income tax deduction for children must make sure that the other parent is entitled to a deduction (his income did not exceed 280,000 rubles), but does not receive this deduction. To do this, it is necessary that the parent claiming the double deduction submit a monthly certificate to his employer from the place of work of the other parent. If the company did not require such certificates, it violated the conditions for granting a double deduction.
Note: On the need for monthly submission of certificates from the place of work of the second parent, see letter of the Ministry of Finance dated 03/21/12 No. 03-04-05 / 8-341.
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Application for property deduction
It represents the part of the amount that was spent by the employee on the purchase of housing, by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can declare it if he contacts the tax office or the accounting department of the organization in which he works.
This is the situation, the employee wants to receive property deduction in an organization, provides a notification from the tax office that he is entitled to a property deduction, and asks to provide it on a monthly basis. In this case, it is necessary to take an application for a deduction from the employee. Let's not forget that any deduction is available only upon application! Submit the form below to him.
Important! Make sure that the notice is issued for the current year. Because the employee must confirm his right to a specific amount of the deduction every year. Compare the full name of the employee with the full name in the notification, this will not hurt, it is better to play it safe. Even when he receives a deduction for his spouse (there is such a right). If the data diverges, do not provide the deduction until the employee brings a properly formatted notice.
Sample application for a property deduction
General Director of OAO "GASPROM"
Ivanov I.I.
from the manager Sergeev A.P.
STATEMENT
on granting a property deduction
I ask you to provide me with a property deduction for personal income tax from January 2014 on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation.
Attached to the application is a notice from the Federal Tax Service No. 125 dated February 14, 2014.
Manager ___________ A.P. Sergeev
The deduction will be given as follows. Until the employee's income, taxed at a 13 percent rate, exceeds this amount, the tax will not need to be withheld.
If you mistakenly calculated personal income tax, having already received a notification from the employee, then at the end of the year the employee retains the overpayment. Then, according to the rules, it will have to be returned.
If the amount of the deduction, which is indicated in the notice, more income employee, in this case, the employee should contact the Federal Tax Service Inspectorate, where he will be recalculated the balance of the deduction and issued a new notice for the next year.
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