Application form for standard tax deduction. Application for a standard tax deduction for an employee
Upon receipt of wages, a resident employee of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced by submitting to the employer an application from an individual for a tax deduction:
- standard tax deduction ();
- property ();
- social ();
- professional ().
Making standard deductions
Workers with disabilities, participants in hostilities, people affected by radiation, as well as parents, adoptive parents and guardians of children can reduce the tax. The size is shown in the table:
In order to receive a benefit, you need to draw up a written request for a tax deduction. It is also necessary to transfer to the employer documents confirming the right to a tax reduction, for example, a birth certificate, disability certificate and so on.
Actual sample tax deduction application for 2019 on children
We draw up a property deduction
To reduce the personal income tax base on the cost of housing purchased and interest on a mortgage, it is necessary to provide the employer with a special notice from the Federal Tax Service.
To get this document from the tax service, you will have to apply for a notice of property deduction 2019. You also need to provide documents confirming the right there, according to the list:
- contract of sale;
- mortgage agreement;
- act of acceptance of the apartment;
- payment documents.
The company will reduce the personal income tax base by an amount not exceeding that specified in the notification.
Actual sample of application for property deduction from the employer:
You can get a benefit not only through the employer. It is permissible to apply to the Federal Tax Service by filing an application for a property tax deduction.
Professional benefits
For this reason, personal income tax can be reduced 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 paragraph 3.
If for some reason the employer calculated personal income tax on the full amount of income, then at the end of the year you can submit a 3-personal income tax return to the Federal Tax Service Inspectorate and return the excessively paid tax.
Social deductions for treatment and education
To reduce tax on this basis, it is also necessary to submit a form - a sample application for a tax deduction for 2019, and supporting documentation. Then get a notice at the IFTS. Recall that in accordance with the deductions for personal income tax can be obtained at:
- training;
- treatment;
- additional payment contributory pension contributions;
- voluntary insurance expenses: retirement and life insurance.
A deduction for charity expenses or an independent assessment of an employee’s qualifications can only be obtained by submitting a 3-personal income tax return at the end of the reporting year.
Filled-in tax deduction application form:
How to return the tax through the Federal Tax Service?
Taxpayers are entitled to apply directly to the territorial branch of the Tax Service. Such an opportunity is enshrined in the Tax Code of the Russian Federation. That is, citizens will have to choose how to get a fiscal deduction.
To qualify for the return of personal income tax through the inspection will have to collect a package of documents that are proof of eligibility for benefits. Note that the registration of benefits through the Federal Tax Service can only begin next year, after the year in which the grounds for the application of the fiscal deduction arose. For example, if you have a right to a benefit in 2019, then you can apply to the IFTS only in 2020.
In this case, you need to prepare a tax return 3-NDFL.
The fiscal report contains the personal details of the payer, information about income, and the amount of personal income tax for return. In addition to the declaration and copies of supporting documentation, you will have to fill out a special form. For example, a tax refund application for a property deduction.
Note that such a written appeal can be issued in any form:
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The application for a deduction for a child - the sample of 2019 is presented in our article - does not have a legally established form. Who is entitled to a standard deduction? Is it mandatory to apply for a 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 child deduction
This deduction is distinguished by the following (subparagraph 4, paragraph 1, article 218 of the Tax Code):
- A fairly wide circle of people has 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:
- 1 400 rub. - for the 1st and 2nd child;
- 3 000 rub. - on the 3rd and each subsequent child.
In this order, all children who have taken place, including adults, deceased, as well as unmarried children of new spouses, are taken into account.
- 12 000 rub. - on a disabled child, who is introduced to the parent, spouse (spouse) of the parent, adoptive parent;
- 6 000 rub. - for a disabled child, who is presented to the guardian, trustee, adoptive parent, spouse of the adoptive parent.
- The amount of the deduction may be doubled for persons alone containing children, or those in whose favor the second parent refused the deduction.
- The term for applying the deduction is limited by the age of the child: until the end of the year in which he will turn 18 years old, and for the continuing full-time study - up to 24 years.
- There is a limit on the amount of total annual income to which the deduction applies. Since the month he reached the value of 350,000 rubles. the deduction is no longer taken into account.
Read more about the features of deductions for children in the articles:
- “Tax deductions for children (PIT, etc.)” ;
- "How to provide a" children's "deduction to an employee who went on vacation at his own expense?" .
Where do you get a tax deduction for children
In the overwhelming majority of cases, minus one of the places of work is deducted (Clause 3, Article 218 of the Tax Code of the Russian Federation). To receive a deduction, it is enough to provide the accounting department once upon employment (if the child is already there) or when a corresponding right arises (when the child appears), a deduction application for the child of the sample of 2019, enclosing 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, certificates of 2-NDFL of this year from other workplaces will be required to control the size of the maximum amount of annual income that allows the application of a deduction.
If the right to deduction took place earlier, but 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 the deduction, apply to the Federal Tax Service for tax base recalculation (Clause 4, Article 218 of the Tax Code of the Russian Federation, letter Ministry of Finance of the Russian Federation dated 12.01.2016 No. 03-04-05 / 102).
What you need to do to collect certificates 2-PIT, read the article "The procedure for issuing a certificate 2-NDFL employee" .
Documents required for deduction
Documents attached to the application must clearly confirm the right to apply the deduction. Their set, depending on the specific situation, may be different:
- document on the appearance of the child (birth, adoption, guardianship);
- certificates confirming additional circumstances (disability, study, cohabitation, maintenance, absence of marriage);
- documents on divorce and on the payment of alimony;
- certificate of recognition of the spouse as dead;
- application for refusal of deduction of the second parent with a note about informing his employer about it.
How to apply for a deduction for a child: sample-2019
This document does not have a strict form and is drawn up as a regular statement, which should include:
- appeal (to whom it is addressed) - to the accounting department or the head of the employer;
- on whose behalf it was drawn up - the name of the applicant, the address, passport data, TIN, personnel number are possible;
- the text of the application itself, the content of which is determined by the specific circumstances of the applicant;
- list of necessary annexes to the application;
- applicant's signature and date of application.
A sample application for a tax deduction for a child in 2019 can be downloaded from our website.
How often do you need to submit a deduction and documents confirming it, read the article“How often to take an application and documents for a“ child’s ”deduction from an employee?” .
Summary
During the reporting year, a deduction for a child can be obtained from the employer by submitting an application to him with the application of supporting documents.
At the end of the year, a deduction for a child can be obtained at the Federal Tax Service if it was not provided by the employer during the year or if it was provided in an amount less than what is required by law.
For deductions and benefits that can be granted to citizens with children, read the explanation of the Federal Tax Service“The Federal Tax Service told what deductions and benefits citizens with children can get” .
List of documents for deduction upon receipt of deduction at the tax officeYou can use this list to receive a deduction when buying a property through the tax office. You can download the list in pdf format by clicking on this link.
Tax Refund Application (through the tax office)
You can download a sample tax return application for tax inspection in doc format by clicking on this link. With the help of this application, submitted along with the declaration, you will be able to receive a tax return from the tax authorities.
Application (agreement) on the distribution (section) of the deduction for common joint ownership, without interest on the mortgage
Application (agreement) on the distribution (section) of the deduction for common joint ownership, with interest on the mortgage
You can download the sample application in doc format by clicking on this link. Neither the notarization of this document is required, nor the presence of the second owner (the owner who does not submit the declaration) 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 return and submit these documents with the Tax. With Tax, the inspection will approve the documents and they will not have to be redone. You will receive the right documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit online.
Documents for deduction through the employer when buying a property
List of documents for deduction upon receipt of deduction from the employer
You can use this list to receive a deduction when purchasing real estate through an employer. You can download the list in pdf format by clicking on this link.
Application for deduction (from the employer) to the employer
You can download the sample application for the employer (or other tax agent) in doc format by clicking on this link. With the help of this statement, having previously received a tax deduction notice from the tax office, you will be able to receive a deduction from your employer.
Application for deduction (from the employer) to the inspection
You can download a sample application for tax inspection in doc format by clicking on this link. With this application, you can receive a tax deduction notice from the tax office. Further, with a notice of the right to a deduction, you will be able to receive a deduction from your employer (or other tax agent).
The deduction sharing agreement for common joint ownership can be used the same as for deduction through the tax office (above).
Documents for deduction on training
List of documents for tax deduction on training
Deductible tax refund application
Upon receipt of a training deduction, a deduction application is no longer required. Corresponding changes 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 the details of your bank account to the tax office. Therefore, we recommend that you apply for this template with the details of your account.
Documents for deduction for treatment
List of documents for obtaining a tax deduction for medicine
You can download the list in pdf format by clicking on this link.
To receive the standard tax deduction for a child, the employee must submit a written statement to their employer. But in what form should it be drawn up?
When to write a statement and in what form
The tax legislation does not establish a single application form 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. Documents confirming the right to deduction must be attached to the application.
Please note: copies of documents contain personal data of the employee (paragraph 1 of article 3 of the Law of July 27, 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 the written consent of the employee to store and process personal data (Rostrud Report with guidance on compliance with mandatory requirements ... for the II quarter of 2017). However, inspectors of Roskomnadzor may find the storage of copies of a passport, marriage certificate, birth certificate and military ID a violation even with such consent. And the courts sometimes support them (Decision of the FAS SKO of 04.21.2014 No. A53-13327 / 2013).
An application is usually filed when the employee is entitled to child deductions. Newly hired employees, as a rule, fill out such a statement at the time of employment.
At the same time, writing an application for deduction annually is not necessary. If the employee’s right to deduction has not expired, the employer continues to provide a tax deduction for the child in the following years. In order to reduce the risk of claims about the groundlessness of the deduction in case the employee has lost the right to deduction, a phrase can be entered into the application form stating that the employee is obliged to inform the employer about the loss of the right to deduction.
Tax deduction application per child: sample
Here is an example of a standard tax deduction for children.
to CEO Statement I, Kleverova Daria Leonidovna, on the basis of paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard tax deduction for personal income tax for my child for every month of the tax period, Kleverova Antonina Pavlovna, b. Applications: |
From wages and other types of income. In the material presented, you can find out which persons are entitled to apply for a standard deduction, and what documents are required to provide it.
Normative regulation
The procedure for registration of any types of tax preferences and deduction is regulated by the norms of the Tax Code of the Russian Federation. The composition of persons who may qualify for a standard tax deduction are listed in Art. 218 of the Tax Code:
- participants of the Second World War;
- persons with disabilities since childhood, as well as persons who have officially established disability of groups I and II;
- persons who received the disease due to radiation exposure during industrial accidents, liquidation of consequences of accidents, etc .;
- parents and spouses of persons who served in the Armed Forces and who died in the defense of the country.
Citizens have the opportunity not only to draw up the indicated benefits in relation to themselves, but also on. under the age of 18 years, as well as undergoing state accreditation.
The legislation does not regulate the standard application form for a deduction, it can be filled in at random. As a rule, registration of this benefit is carried out at the place of employment, therefore, an application form for employees is developed by the enterprise management.
- If citizens have several places of work, it is possible to submit an application to each employer (with the exception of cases when an application is made for children). The amount of the deduction per employee will be from 300 to 500 rubles, and depends on the category of preferential status of the applicant.
- In respect of a child, the specified benefit is 1400 rubles; it applies to all underage children of an enterprise employee. When applying for a disabled child, the deduction amount is 12,000 rubles.
Note! The single parent (mother, father) the specified deduction will be provided in double amount until the moment he enters into family relations.
The video below will tell you about receiving a deduction in case standard returns were not provided:
Rules and nuances of its preparation
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 beneficiary, the information in the application form will correspond to the following documents:
- certificate of participation in the elimination of radiation accidents;
- a medical opinion on the presence of a disease resulting from exposure to radiation factors;
- certificate of participation in the Second World War;
- mSEC certificate on establishing a disability group.
Note! Each basis must be documented. In addition, official certificates and documents are submitted to the accounting department of the employer.
Since the deduction is provided from the first day of receipt of the monetary reward, the application form is issued to the newly hired specialist. If the management did not issue such a document, the employee has the right to request that a deduction be made, including by filling out a written document in any form.
The principle of granting a deduction is a monthly reduction in taxable income by the amount of tax benefits. In some cases, citizens can take advantage of a similar benefit for the previous calendar years, but in this case, you must contact the tax authority for paperwork.
If a citizen is not in an employment relationship with the enterprise, but receives officially confirmed income from other sources (for example, when carrying out activities as), he will be able to take advantage of the deduction when contacting the Federal Tax Service Inspectorate. This procedure occurs at the time of filing, indicating income and personal income tax for the previous calendar year.
The acceptance of the application and registration of preferences when occurs according to the following rules:
- the employee himself is responsible for the accuracy of the submitted certificates and information, the employer is not required to verify the authenticity of the certificates;
- if the taxpayer has submitted false or false documents, he may be subject to tax liability;
- management is responsible for the accuracy and timeliness of the calculation of personal income tax, taking into account the deduction.
When moving to work with another employer, the citizen does not lose the right to deduction, however, for this, you will need to fill out a new application form addressed to the new head.
Making an application for personal income tax deductions using 1C: Accounting - video topic below:
How to write a standard tax deduction application
Per child
The application form is filled out by the citizen himself, management is not obliged to do this. With his signature on the application, the citizen confirms that he has legal grounds for the provision of personal income tax benefits.
per child
An application for deduction for a child is allowed only at one place of work. Violation of this requirement will be identified by the tax authority when reconciling information about the taxpayer.
Application for applying the standard tax deduction per child (sample)
Double deduction application
If you want to make a refusal in favor of the second parent, then use.
Refusal of deduction in favor of the second parent