To whom and under what circumstances is the PIT exempted for children? We have to answer this question further. Actually, understanding this topic is not very difficult. There are several deductions offered to the population with children. This should be remembered by everyone. How to get these or other benefits? What sizes are they foreseen in 2017? All this is written below.
Types of Deductions
First you need to understand what benefits on personal income tax for children are provided to the population. Today in Russia they rely:
- social deductions;
- standard tax deduction.
In addition, citizens can apply for personal income tax benefits:
- on an ordinary minor;
- on a disabled person.
Disabled people are allocated in a separate category. For them, there are special rules for the appointment of benefits on tax on personal income.
Terms for appointment
But there are general nuances with deductions for healthy minor children. What is this about? PIT benefits for children rely on if:
- the parent is officially employed;
- income of a citizen is taxed 13%;
- the recipient of the benefits contains the child in full (pays for treatment, education, food).
Accordingly, not everyone can claim deductions for children. Individual entrepreneurs and organizations with special taxation regimes are not recipients of the corresponding benefits.
Not only a citizen of the Russian Federation, but also a resident of the country can apply for a deduction. To do this, you must meet all the previously listed requirements, as well as stay in Russia for at least 183 days per calendar year.
Standard deduction
The standard benefit for personal income tax for children in 2017 is provided according to previously accepted conditions. There are no changes in this regard. A standard tax deduction is due for all employees raising minors. It is expressed as a decrease in the tax base when calculating personal income tax.
How much is a standard deduction? It all depends on the number of children and their state of health. It is necessary to focus on the following indicators:
- 1,400 rubles - for 1 or 2 children;
- 3,000 rubles - deduction for 3 or more minors;
- 12 0000 rubles - for each disabled child;
- 6,000 rubles - for a disabled minor, paid to guardians.
It is such deductions that relate in one case or another. You can apply for a standard tax credit to your employer.
Procedure for obtaining a standard deduction
Now it’s clear how much the benefit will be for 3 children (PIT). Regardless of the number of minors, the parent must contact their employer to apply for the deduction. What does that require?
The procedure is simple. Would need:
- Write a deduction application. Attach child birth certificates and disability certificates, if any, to it.
- Wait for the response of the boss. After writing the application, the tax base for calculating personal income tax should be reduced by the previously indicated size.
Quick, easy, easy. But that's not all. Any deduction has certain limitations.
Limits
Which ones? Want to get a personal income tax deduction? The provision of benefits for children in this case will be limited. Any deduction has its limitations.
If the standard benefit for children is implied, then it can be claimed until a citizen starts receiving 350,000 rubles a year. The size of the deduction in one case or another is already known.
And social benefits have other limitations. The thing is that in this case it will be necessary to focus on the following limits:
- 120 000 rubles - for treatment and education (for all children);
- 50 000 rubles - for the education of each child;
- 6 500 rubles - for the education of a minor per year;
- 15 600 rubles - for the treatment and study of the child in a given year in total.
Such restrictions apply in Russia today. It should be remembered that a citizen cannot receive in the form of a deduction more than he paid taxes.
Important: if expensive treatment is planned, then for this service you can return 13% of the total amount of expenses incurred. In this case, there are no restrictions on the limits.
To study
Now we will consider social deductions for children in more detail. They have a number of features. In particular, when it comes to a deduction for tuition.
An exemption on personal income tax for children for study is granted if:
- the child is not 24 years old;
- The contract for the provision of educational services is drawn up in the name of the parent;
- the parent pays for tuition (checks and receipts are drawn up in the name of the applicant).
In addition, a form of training plays a huge role in this case. It's no secret that a person can always take out a deduction for their own studies. But if it comes to educating children, then they should be full-time students.
What is included in the training
An exemption on personal income tax is granted for a third child or first child - this is not so important. When it comes to training, you have to take into account the fact that not all studies require a deduction.
Citizens may demand a personal income tax return when paying for tuition:
- in a manger and kindergartens;
- in high schools;
- in schools;
- colleges;
- graduate schools;
- circles.
But tutoring with private teachers without a formal contract does not give parents the right to apply for a deduction.
Order of registration
The amount of benefits per child is clear. PIT paid by the parent will be refunded upon application less for tuition. The tax base of earnings remains unchanged. The exception is cases in which the parent applies less to the employer.
To apply for a deduction for a child’s education, you must contact the tax office at the place of registration of the citizen. In this case, the parent must have:
- deduction statement;
- account details for the transfer of money;
- certificate of the student / student (it must be taken by the child at the educational institution);
- contract for the provision of educational services;
- license of the institution to conduct activities;
- specialty accreditation (for university students);
- checks confirming payment by the applicant;
- birth certificates of children;
- disability certificates (if we are talking about training a disabled child).
In addition, it is mandatory to present a tax return and a 2-personal income tax certificate. There is no deduction for children in the form of a deduction without these documents.
Treatment
There is a social deduction for treating a child and for medical care. If parents pay these services to minors, you can return the taxes paid. Such an exemption on personal income tax for children is granted until the maturity of the children.
The costs for medical services may include:
- payment for drugs;
- insurance that allows only treatment;
- the provision of medical services under the contract;
- spending on treatment in sanatoriums and resorts;
- payment for expensive treatment (surgery, removal of tumors, and so on).
It is important to remember that the deduction will be relied on only if the parents pay for the treatment at their own expense. In addition, the medical institution should be located in Russia. There will be no deduction for foreign treatment.
Treatment deduction
How is this benefit for children arranged? PIT (2017) may be returned to parents for medical services. To exercise this right, you must contact the tax.
Parents should bring with them:
- identification;
- birth certificates of children;
- disability certificate (if any);
- license of a medical institution;
- contract for services;
- Payments confirming the transfer of money to the organization;
- prescriptions for medicines from doctors, indicating the diagnosis;
- income statement;
- tax return for a given period.
Of course, you must bring an application for a deduction and bank account details for transferring funds to a taxpayer. After studying the proposed papers, the tax authorities will send a written response on the decision regarding the deduction to the citizen.
Design Methods
The social privilege of personal income tax for a disabled child or for a healthy minor can be formalized in several ways. The applicant himself decides where to apply for a deduction.
To date, the benefit can be issued:
- on the portal "State Services";
- through the MFC;
- in person, when applying to the Federal Tax Service for registration;
- to the Federal Tax Service, documents are sent by mail;
- at the employer.
The latest scenario was presented to the population of the Russian Federation since 2016. Therefore, this method is not yet in great demand among citizens. People prefer to receive social deductions for children through tax authorities.
Limitation period
Now it’s clear how the personal income tax benefit for a third child is provided. And on other children too. It should be noted that a social type deduction in Russia is not permitted immediately.
The statute of limitations for social tax deductions is 3 years. This means that you can apply for a return on personal income tax after a maximum of 36 months from the time the costs are incurred.
If we talk about the statute of limitations for the standard deduction, it can be noted that it is absent. A citizen can apply for him throughout the entire period of employment. The main thing is that children should not be 18 years old (for disabled students - up to 24 years old).
Conclusion
Now it’s clear how the social privilege on personal income tax for children is provided. From now on, the standard tax deduction is also known. In some cases, the parent may request a double deduction for minors. To do this, the second legal representative must give his consent to the operation. In practice, such cases are rare.
In fact, applying for a social type PIT privilege is not as difficult as it seems. It is enough to contact the Federal Tax Service with the appropriate list of securities.