When you hear the phrase "tax deduction", you immediately want to press your hard-earned money to your chest and not let anything else be deducted from them. No need to be afraid! On the contrary, a tax deduction allows you to increase taxpayer income. One of the most common types of tax deduction in our country is per child. What do parents need to know to use, how to write a deduction for a child?
Types of tax deductions
A citizen of Russia who makes a profit that is taxed at a tax rate of 13% is entitled to claim a tax deduction. The legislation provides for five types of tax deduction:
- Standard. This includes: a deduction for a taxpayer (veterans of the Second World War, Afghanistan, liquidators of the Chernobyl accident and others) and a deduction for a child (children).
- Social. These tax benefits can be claimed by people who transfer part of the funds to charity, or undergo expensive treatment at their own expense, or pay for their training themselves, or transfer part of the income to the funded part of the pension.
- Investment.
- Property
- Professional.
Deduction for children
Children are not only great happiness, but also big financial investments. Therefore, the government took care of the parents and established a tax exemption on the taxable part of income for the families in which children are brought up. Moreover, the amount that remains in the family budget increases with the number of children in it. You can start receiving it from the moment you have a child. But remember that the tax benefit applies only to income from which personal income tax is paid in favor of the state. Individual entrepreneurs using a simplified taxation system or UTII cannot claim a deduction, since the percentage given to the state from profit is less than 13.
Summarizing, you can make a list of requirements that allow you to get state preference:
- The presence of one or more children in a family aged 0 to 18 years. Moreover, the tax benefit is valid up to the 24th anniversary of the offspring, if he is studying full-time at an educational institution.
- A citizen must have income from which personal income tax is withheld.
- The child or children must be fully provided by their parents.
The government has set an income limit of 350,000 rubles per year, upon reaching which it is impossible to take advantage of the tax benefit. For example, if the parent's monthly salary is 70,000 rubles, then a tax deduction will be provided for 5 months. When the cumulative income exceeds 350 000 rubles, then more deduction for children is not made.
Deductions
The amount of deduction depends on how many children in the family, whether they belong to groups of people with disabilities:
- If the family has one child - 1.4 thousand rubles.
- For the second child - 1.4 thousand rubles.
- For the third child - 3 thousand rubles.
- For a disabled child - 12 thousand rubles.
- For guardians of a disabled child - 6 thousand rubles.
The Tax Code provides for the possibility of doubling the tax deduction if:
- One of the parents refused in writing to receive tax benefits.
- A child or children are brought up by only one parent due to the death of the second or missing him.
In 2015, amendments were made to article 2018 of the Tax Code of the Russian Federation. They touched the parents of children with disabilities. Now it is allowed to add to the standard deduction for a disabled child a deduction depending on the birth order of this child.
How to get?
There are two ways to get a tax credit.The first is the simplest. It is necessary to apply for a deduction per child to the employer. In addition to a written request, you will need a standard package of documents:
- Certificate of birth or adoption (copy).
- Passport of a citizen of the Russian Federation with a stamp on the page marital status or marriage certificate.
- For parents in a divorce, you will need to provide a certificate stating that the second parent provides financial support to the child.
- For children over 18 years of age, a certificate is required that he is studying at an educational institution on a full-time basis.
For parents and guardians of children with disabilities, a child’s disability certificate will be required to apply for a deduction for a disabled child and the above list of documents.
The second way is to contact the tax service. It is worth resorting to if the authorities did not provide a deduction or calculated incorrectly at the main place of work. In this case, you need to collect the following:
- Tax deduction application for children.
- Passport.
- Birth certificate.
- Marriage certificate.
- Certificate of transfer of alimony (in case of divorce of parents).
- Certificate of disability of the child (if necessary).
- The 3-NDFL declaration, which will reflect: whether you were provided with a tax deduction, whether it was calculated correctly.
- Statement of income for the previous period in the form of 2 personal income tax.
Is it possible to return the deduction for previous periods?
It happens that the employer does not inform his subordinates about the opportunity to take advantage of tax benefits. And when paying taxes on employee income, the deduction per child is not taken into account. In this case, the employee has the full right to apply to the tax office, where he will write an application for deduction for the child for the previous period. This opportunity applies only to the previous three years; for later periods, the deduction is not refundable.
How to write a deduction for a child?
If the tax benefit is provided at the main place of work, then the application is drawn up in the name of the director of the organization. It contains a request for the application of personal income tax deduction for children, and lists all children (an application for deduction of 2, 3 children is not written separately) indicating the date of birth and the size of the deduction. Be sure to include documents confirming the right to reduce the portion of income taxed by personal income tax in the application.