Tax deductions in Russia are what many modern citizens of the Russian Federation are interested in. They allow you to reimburse part of the costs of taxes transferred to the state treasury. Today we will be interested in a tax deduction for children. Such a return is called standard. Who is it supposed to be? How to get it? What does that require? Every modern resident of the Russian Federation should understand all this.
Description
Before applying for a standard tax deduction for children, you need to understand what is at stake. What kind of payment is this?
Deduction for children - refund of a portion of the paid income tax to persons with minor children. Both parents can apply for the appropriate payments. If a citizen has 2 places of employment, only one of the employers will be refunded.
On hand, appropriate funds are not issued. The employer simply reduces the tax base when calculating personal income tax on certain amounts.
Payout amount
How much is the tax deduction for children in Russia? These are fixed payments that are paid to employees with minor dependents. The amount of payments depends solely on the number of children in the family.
At the moment, applying for a tax deduction for children, you can count on a reduction in personal income tax in the amount of:
- 1,400 rubles for the first two children;
- 3,000 rubles - if the children are from 3 or more;
- 12,000 rubles - for a disabled child (including a full-time student up to 24 years old);
- 6,000 rubles - for a disabled child or a disabled student under the age of 24 years (guardians).
In fact, everything is simpler than it seems. In some cases, citizens may claim double payments in the form of deductions.
Double size
When can I write a tax deduction for a child and receive a doubled refund? Everyone has such a right.
Usually entitled to appropriate compensation:
- single parent or other legal representative;
- the parent, if the spouse refused the deduction in his favor.
If a single legal representative enters into an official marriage, he loses the right to increased payments. In a divorce, the corresponding authority reappears.
When to contact
When can I fill out a standard child tax deduction application form for an employer? There is no single answer to this question. Usually, the corresponding compensation is declarative in nature, you can apply for it at any time.
In this case, the right to social return of personal income tax appears:
- from the day of adoption of the child;
- on the day of registration of guardianship or guardianship;
- immediately after the birth of a minor in the family.
So, you can apply for a deduction on any day after the birth or appearance of a minor in the cell of society. Only have to take into account some restrictions.
Conditions for submitting a request
An application for a tax deduction for children may not always be submitted to the employer. There are certain restrictions under which the respective powers are abolished.
At the moment, in order to request a standard tax deduction for children, it is necessary:
- have an official place of work;
- possess citizenship of the Russian Federation;
- be the legal representative of a minor child;
- annual earnings should not exceed 350,000 rubles.
Only if these conditions are met, will a citizen be able to claim the return being studied. As soon as the annual profit of the applicant is above the specified limit, the right to deduction is eliminated.
Important: if the employer does not transfer personal income tax for the subordinate, the latter does not have the right to return "for children".
SP and deduction
An application for a tax deduction for children can be submitted by any citizen who meets the above requirements. To do this is not as difficult as it seems initially.
Can entrepreneurs rely on tax deductions? By law - yes, in practice - in isolated cases. This is due to the fact that under special taxation regimes IP does not pay personal income tax. In such circumstances, the right to deduction "for children" is not provided.
If the individual entrepreneur operates on the OSNO and transfers the personal income tax to the state on a monthly basis, he will be able to issue a deduction. We will not focus on this scenario.
Where to request
A sample application for a standard tax deduction for children will be presented later. With its help, it will be clear how to correctly fill out the corresponding application.
Where do deductions for children go? Typically, an employee should contact their employer. But this is not the only scenario.
If for one reason or another at the place of employment you did not receive a refund, you will have to contact the local department of the Federal Tax Service. This technique is most often found among entrepreneurs.
Important: if a person is officially employed in several places, it is possible to demand a reduction in personal income tax from only one employer.
Instructions for submitting a request
An application for a tax deduction for a disabled child is submitted and filled out in the same way as in the case of healthy children. The difference lies solely in the documents attached to the applications.
To request a standard deduction, you need to:
- Collect a specific package of papers. It will vary depending on the situation.
- Contact your employer and fill out a standard deduction application.
- Submit a request to the head or employees of the Federal Tax Service.
- Wait.
After considering the request for deduction, the employer will begin to recalculate personal income tax and the payment of salaries, taking into account benefits. In real life, all this is not as difficult and scary as it seems.
Documents for the employer - the main components
Need to apply for a standard tax deduction for children? Under such circumstances, the citizen will have to pretty much prepare. In particular, to form a specific package of references to achieve the desired goal.
If you need to get a deduction for a healthy child, the following components may come in handy for the applicant:
- statement of established form;
- identification;
- SNILS;
- TIN (if available);
- birth / adoption / guardianship certificate;
- certificate of marriage (if any).
In this case, the employer usually already has a copy of the passport and an insurance certificate. The authorities will prepare a 2-NDFL form and fill out a tax return. After that, a deduction will be presented to the applicant.
Documents for deduction if the child is disabled
In the case of children with disabilities, everything is somewhat more difficult. An application for a tax deduction for a disabled child in Russia will be considered in the presence of additional papers. Which ones?
Usually they include:
- disability certificates;
- extracts from the university;
- licenses of a higher educational institution;
- accreditation of the specialty in which the child is studying;
- Passport of an adult disabled student.
All listed papers must be attached to the application together with copies. Do they need to be certified by a notary? No, this is not necessary.
Additional statements
But this is far from the end. Life is multifaceted, which means that you have to prepare for various options for the development of events in the design of tax deductions. What else could be useful to applicants?
In some cases, the employer is brought:
- court decisions on the recognition of a spouse as dead or missing;
- court order depriving the second parent of parental authority;
- certificates of divorce;
- a notarized refusal to receive a deduction in favor of the second spouse.
Each person can create such help packages. The real difficulties usually arise when it comes to providing the return of individual entrepreneurs or applying for a “bonus” for a disabled child.
For an entrepreneur
Below is a sample tax deduction application for children. With its help, it will be possible to understand how to properly draw up an application. This process takes only a few minutes.
If an entrepreneur requires a deduction for children from the Federal Tax Service, it is necessary to additionally prepare:
- tax return;
- income statement;
- documents on registration of individual entrepreneurs;
- bank account details.
As already mentioned, a similar scenario is extremely rare. And focus on it is not worth it. More detailed and accurate information about the rights of individuals to deduction for children can be obtained at the local branch of the Federal Tax Service. Authorized persons will certainly help to understand the right to apply for the studied "bonus". An application for a tax deduction for a child is quite simple to compile and file! The main thing is to adhere to a certain procedure.
About statement
What does a tax deduction application for children look like? Below you can see a sample of the corresponding paper. It does not contain any specific or obscure information.
Typically, in a deduction for children write:
- Name of the recipient;
- personal data of the child;
- a deduction request;
- date of filing of the application;
- the amount of deductions that you want to request (preferably);
- list of documents. attached to the application.
That should be enough. There is no exact template for a tax deduction for children in Russia. The main thing is that the relevant request be submitted in writing.
Conclusion
Now it’s clear how you can apply for a standard tax deduction for children. As it turned out, not all modern citizens are capable of applying for it.
If you adhere to these tips and recommendations, a potential applicant will be able to cope with the task. Can they refuse to return personal income tax? Yes, but this is a very rare occurrence.
Typically, failures in standard deductions for children occur if:
- a citizen does not have the right to reduce personal income tax;
- the employee receives high profits for the year;
- minor children have grown up or died / emancipated;
- presented papers are fake;
- the applicant was deprived of parental rights.
Practice shows that usually standard deductions for children are issued very quickly. Especially if you prepare in advance for the appropriate procedure.
Where can I get a standard tax deduction form for a child? It is composed independently, by hand. Or you can ask for a template from the Federal Tax Service or the employer.