Tax deduction for children law. Tax deduction for a child - size, procedure for registration and calculation

25.08.2019

Working parents by law have the right to enjoy a certain advantage in the calculation of wages - a reduction is permissible due to the deduction for children.

This will increase net income.

How to calculate?

Personal income tax or decrypted income tax individuals in the general case, it has a rate of 13% and is withheld by the employer from the wages of employees directly upon payment. The basis for this is the amount of salary received during the year.

In an employment contract with an employee of the company Ivanov A.A. the payment of his labor in the amount of 30 thousand per month is provided.

When paying salaries, following the norms of Russian legislation, the company's accountant will withhold 13% of personal income tax or 3900 from it and transfer this amount on the same day or the next to the treasury accounts.

As a result, the actual income of the employee will be 20000 - 2600 = 17400.

Important! Income tax is levied not only on wages, but also on other employee payments: vacation pay, sick leave, compensation, but the presence of children is not taken into account when calculating personal income tax from these incomes.

Reducing personal income tax when calculating wages

How to reduce the tax burden on wages if there are children in the family?

If there is one or more children under 18 or full-time students under 24 in the family, persons receiving income taxable income are entitled to a flat tax deduction.

Due to this benefit, the tax burden on the employee is reduced. ?

If the employee Ivanov A.A. one minor pupil, he is entitled to a benefit in the amount of 1400 rubles. per month.

Suppose his annual contract income is: 20,000 × 12 months = 240,000.

The total amount of income tax at a rate of 13% will be equal to 31,200 rubles, and his net income in hand:

240000 – 31200 = 208800.

If in this situation apply a deduction for one in the amount of 1400 rubles. per month or 16800 per year, then the amount of personal income tax for the entire year, taking into account the deduction, will be:

(240000 - 16800) × 13% = 29016.

And the employee will receive:

240000 – 29016 = 210984.

Non-taxable amounts in 2019

The deduction is the amount of income on which income tax is not withheld.

Their sizes for children are indicated in paragraph 3 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

What amount is not subject to income tax if there are minors (or students under 24):

• 1400 - affects each of the first two children;
• 3000 - applies to the third and subsequent.

The Tax Code establishes that each employee is obliged to transfer part of his earnings to the budget as a tax. It is called personal income tax, and the obligation to calculate and withhold it is imposed on the employer. An employee may be eligible for the standard 2019 child tax deduction upon application. Their size and accrual rules have not changed compared to the previous time.

This benefit must be established for each employee who has children under the age of 18. If they study at a higher institution and have the status of cadets, graduate students, students, residents, then the period for obtaining benefits for them is extended to 24 years.

It is necessary to stop using the deduction from the month following the month of termination of training. True, in the situation with studies there is an exception - if the child marries (marries). In addition, the deduction is accrued not only for the native child, but also for those adopted or in care.

At its core, the deduction is a statutory amount by which the personal income tax base is reduced at a rate of 13%. All other incomes that are subject to other rates (9%, 30%, etc.) are not subject to benefits.

The deduction is used incrementally from the beginning of the tax period (year). However, the Tax Code establishes a limit on income received, after which the deduction ceases to be valid. In 2017, it has not changed, and everything is also set in the amount of 350,000 rubles. Such a restriction means that from the month in which the employee's earnings reached the specified amount, the benefit is canceled.

Attention! The Tax Code provides for the possibility for the second parent to double the benefits if the first is absent. This is understood as death or recognition of him as missing. For this, you must provide documents confirming this status.

However, as soon as the parent who was found to be single remarries, he automatically forfeits the double benefit. But if the marriage is dissolved again in the future, then you can again get the right to a double benefit, but only on one condition - while being married, the child was not adopted by the second parent.

You can also waive your benefit in favor of doubling it with the other parent. This opportunity can be used if one of the parents does not currently have income. The one who makes the refusal must issue it in writing, as well as take a certificate from his workplace stating that he does not currently use the benefit.

However, it is not possible to issue a waiver in the following cases:

• The parent who wants to refuse is not employed at the time of refusal;
• Is on parental leave or on maternity leave;
• It is registered at the employment center.

Attention! The calculator needs to be extremely careful when determining the right to a benefit from divorced parents. They can be provided to them only in a situation where the parent is actually involved in the financing of the child. For example, this can be confirmed by a document on the transfer of alimony.

Child allowance in 2019

The tax deduction for a child in 2018 is also determined in the Tax Code and is provided on the same conditions as before. No changes have been made in this area.

When determining the amount of the deduction, you need to take into account the total number of children of the employee whose income is taxed. The order in which the children were born is important. This means that when the oldest child becomes an adult and loses the benefit, all younger children continue to receive their same amount of benefits. The benefit amount is non-recalculable.

For example, an employee has 3 children. The eldest reached the age of 18 and lost benefits. However, the amount of 1400 rubles will still be provided for the middle child, and 3000 rubles for the youngest.

Benefits for children are set at the following rates:

• 1400 rubles - for the child who was born first (code 126).
• 1400 rubles - for a child born second (code 127).
• 3000 rubles - for a child who appeared third and all subsequent ones (code 128).
• 12,000 rubles - a deduction for a child of a disabled person of the 1st or 2nd group (code 129).

Attention! However, for the benefit for a disabled person, it matters whether this child is a native or adopted. In the second case, the deduction is reduced to the amount of 6000 rubles. If parents have been issued a benefit for a disabled person, then it was previously forbidden to add it to the standard deduction. Now, the Ministry of Finance determined in a letter dated 03/20/17 No. 03-04-06 / 15803 that such deductions can still be summarized.

For example, the child is the third in the family and has a disability. His parents will now have a deduction in the amount of 12,000 + 3,000 = 15,000 rubles.

The standard deduction is valid only until the employee's income reaches a certain limit. After that, from the month of excess, he loses this right. The limit on deductions per child in 2018 has not changed compared to previous years.

Child allowance limits:

Examples of applying the deduction for children

For one child

The employee receives a salary of 36 thousand rubles a month and she has one child. The calculation will be as follows (36,000 -1,400) * 13% = 4,498 rubles, without applying a deduction, she will pay 4,680 rubles of personal income tax. Thus, the savings will amount to 182 rubles per month and 1638 rubles per year. But the lower the level of wages, the stronger the effect of applying the deduction.

For three children

If there are three children in the family, then the first two are entitled to a deduction of 1,400 rubles, and the third 3,000, in total, the taxable base can be reduced by 5,800. We get (36,000 - 5800) * 13% \u003d 3926. Without deductions, the tax would be 4,680 rubles. Savings per month is 754 rubles, and for the year 6,786 rubles.

per disabled child

If the family has a disabled child, then the amount of the deduction will be larger - 12,000 rubles, if he is native, and not adopted, plus 1400 standard deduction. In this case, we will get (36,000 - 12,000-1400) * 13% = 2,938 rubles of income tax. Without the deduction, it would have been 4,680 rubles. Savings per month is already 1,742 rubles, and over the year it will be 15,678 rubles.

Attention! If an employee has acquired housing, then he has the right to return the income taxes paid to the state by submitting a 3-NFD declaration for receiving a property deduction.

How to get a tax deduction for a child in 2019 from an employer

If a citizen is employed and works according to, then the easiest way is for him to receive a deduction directly from his employer.

To do this, the following documents are transferred to the accounting department:

• . It is drawn up in the accounting department in the name of the director;
• A copy of the document that confirms the right to receive a deduction (copy of a certificate for a child or a certificate of adoption);
• Marriage document (copy of the certificate, copy of the page from the passport with a stamp);
• If the deduction is requested for a disabled child - a relevant certificate;
• If the child is studying full-time - a certificate from the university. The Ministry of Finance determined that the geographical location of the institution does not matter - the child can receive education both in Russia and abroad. In addition, the deduction is provided for training on a paid basis.

If a single parent or guardian receives the deduction, then he must also include in the package of documents:

• A copy of the document on the death of the second parent, a certificate of recognizing him as missing, etc.;
• Certificate No. 25 to confirm the status of a single mother;
• Confirmation that the single parent has not remarried.

The accountant usually provides a ready-made template for a child deduction application. The employee only needs to enter the total number of children and the requested deduction amount.

Important! It must be remembered that if an employee works not only in his organization at the main place, but also part-time, then he has the right to receive a deduction only for his main job.

How to get a tax deduction for a child in 2019 through the tax

Sometimes a situation arises that an employee cannot take full advantage of the deductions that are due to his children. This may be, for example, due to an accountant's error.

In this situation, it is still possible to receive a deduction. Only the employee will need to independently prepare the necessary package of forms and contact the tax office with them. This body examines them and then returns the overdeducted amount of personal income tax. However, this can be done only after the end of the next calendar year.

It is very important to pay special attention to the preparation of documents. They must not contain errors. In addition, if the package contains copies, then upon delivery, you will need to show the inspector the originals.

The complete package of documents for deduction includes:

• Form 3-NDFL. It is filled out for the year when the employee either did not use the deduction at all, or was not provided in full. You can fill out this form manually on a printed form, or print it out on a computer, use special programs, Internet sites;
• The document that establishes the benefit - a copy of the birth certificate or adoption certificate;
• Application for transferring the amount of excess tax to a bank account with its full details;
• Certificates in the 2-NDFL format from all organizations where the applicant worked in the specified year;
• Copy of the first and second pages of the applicant's passport.

Documents can be handed over in person or sent by mail. However, a deadline has been set for this - until April 30 of the current year. After submitting the forms to the inspector, he must complete the verification procedure within three months.

Attention! Further, he is given another 10 days to inform the applicant about the results of the consideration. If it was decided to make a refund, then the funds will be credited according to the details from the application within one month.

Social Tax Benefits

The Tax Code establishes a strict list of social deductions that a citizen can use. At the same time, it can actually be received only after the tax has been paid, and the necessary expenses have been made.

These expenses include:

• Contributions in the form of donations and for charitable purposes;
• Tuition payment;
• Obtaining medical services or purchasing drugs;
• Transfer of voluntary contributions to non-state pension funds;
• Additional payments for the insurance component of the pension;
• Payment for an independent assessment of your qualifications.

For each of the deductions, the conditions for its receipt are established (list of documents, maximum refund amount, etc.).

What if the parents are divorced

Some experts believe that if the parents are divorced, then the one with whom the child is located may qualify for a double deduction. However, this is not true. A double deduction means that the child does not have a second parent, and this situation does not arise during a divorce.

This position was voiced by the Ministry of Finance in its letter dated May 12, 2017. It explains that the concept of “single parent” means his complete absence due to death, missing, declared dead, etc.

When divorced, both parents are healthy. Therefore, each of them has the right to issue a standard deduction. However, someone who lives separately must provide proof that he participates in the maintenance of the child. Usually this is the payment of alimony. Thus, when submitting documents, you must provide a copy of the child's certificate and a document confirming the payment of alimony.

At the same time, the second parent has the right to waive his deduction in favor of the first. Then the latter, in fact, will receive a double deduction.

Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also grants the right to certain categories of citizens to receive.

The categories of taxpayers who are granted standard tax deductions as individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is maintained regardless of the granting of other standard tax deductions.

Consider, using the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation, standard tax deductions for a child (children):

This standard tax deduction is granted until the month in which the taxpayer's income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the income exceeded this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3,000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is disabled person of I or II group.

Note: If the spouses, in addition to a common child, have a child from early marriages, then their common child considered third.

Now let's say that you, as a taxpayer, want this tax credit for your child(ren).

Consider the procedure for obtaining this tax deduction.

Note: This standard tax deduction provided to taxpayers who support the child (children).

1. As a taxpayer, you must apply for the standard child tax credit(s) in your employer's name.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption (adoption) of the child;

Certificate of disability of the child (if the child is disabled);

Help from educational institution that the child is a full-time student (if the child is a student);

Document on registration of marriage between parents (passport or marriage registration certificate).

3. If you are a single parent (single foster parent), you will also need to prepare an additional copy of one of the following documents certifying that you are a single parent:

Death certificate of the other parent;

Extract from the court decision on recognizing the other parent as missing;

Certificate of the birth of a child, compiled from the words of the mother at her request (in form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent is not married (passport).

4. If you are a guardian or guardian, you will also need an additional copy of one of the documents on guardianship or guardianship of a child, namely:

Decree of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;

Agreement on the implementation of guardianship or guardianship;

Agreement on the implementation of guardianship over a minor citizen;

Foster Family Agreement.

5. After collecting all the documents, you need to apply to your employer with an application for standard tax credit per child(ren) and copies of the documents collected by you.

To correctly determine the amount of the deduction, you need to line up the order of children according to their dates of birth. The first born child must be the eldest child, whether or not a deduction is granted.

Note: If you, as a taxpayer, work for more than one employer at the same time, you can only receive a deduction from one employer of your choice.

An example of calculating the amount of the standard tax deduction for children.

Egorova N.V. There are four children aged 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. is 40,000 rubles. Egorova N.V. filed a written application addressed to her employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

As a result, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to July, the employer will count on his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Egorov H.The. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the amount of the deduction is doubled. At the same time, the fact that the parents are divorced and non-payment of alimony does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you are entitled to receive a standard tax deduction when submitting a personal income tax return to the tax authority at the end of the year at your place of residence.

In doing so, you need:

1. Fill out a tax return (form 3-NDFL) at the end of the year.

2. Get a certificate from the accounting department at your place of work on the amounts of taxes accrued and withheld for the corresponding year in the form 2-NDFL.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4.* Submit to the tax authority at the place of residence a completed tax return with an application for standard tax deduction and copies of documents confirming your eligibility for the standard tax credit.

* If the amount of tax refundable from the budget is calculated in the submitted tax return, you need to submit an application for a tax refund to the tax authority (together with the tax return, or at the end of a desk tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date of your application to the tax authority, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming the right to a standard tax deduction to the tax authority, you need to have their originals with you for verification by the tax inspector.

A tax deduction for a child is a benefit for parents, in which their income tax base is reduced in the amounts determined by the Tax Code of the Russian Federation, depending on the number of children in the family.

If there is an opportunity to pay less taxes, it is foolish not to use it. So everyone who has minor children or student children should read and wind up information about what a tax deduction for a child is and what documents are needed.

What are tax deductions

A tax of 13% is paid by absolutely all citizens who have income in the form of a salary (official, of course). It is called personal income tax - personal income tax. But not everyone knows that we have the right to reduce the amount taxed. For example, when paying for treatment, buying a home or spending on the education of children. In such cases, the payment is made at the Federal Tax Service Inspectorate at the place of registration, and the documents are provided to the employer.

Deductions for children

Employees with children under 18 or full-time students under the age of 24 have. Its scheme is as follows: a certain amount is deducted from the total amount of income, based on the number of children and the availability of benefits, and 13% is already deducted from the balance. Thus, personal income tax decreases, and income increases. What is the tax deduction for children in 2020 and the documents giving the right to it?

Child tax deductions:

• 1400 rub. - for the first child;
• 1400 rub. - for the second child;
• 3000 rub. - for the third and each subsequent child;
• 12 000 rub. - .

Such a benefit is given to both parents, and if the parent is the only one, then the amount of the tax deduction is doubled. The same happens when the other parent of the child waives in writing the right to reduce their tax base.

It is important to remember that the right to receive such a deduction remains only until the total income of the employee for the year is reached in the amount of 350,000 rubles. That is, as soon as a person earns 350,000 rubles from the beginning of the calendar year, they will stop providing standard tax deductions (namely, those for children). And remember that we are talking about the amount of money accrued, and not those that you received in your hands (what is called “minus income tax”).

For example, the salary of a parent of a child is 45,000 rubles per month. It turns out that by August his income will exceed the amount of 350,000, since 45,000 × 8 = 360,000 rubles. In September, tax deductions for such an employee will end.

Therefore, if your accruals and payments have changed, then either independently estimate from what month the maximum income is reached, or contact the accounting department of the enterprise for clarification.

Documents for tax deduction for a child

We figured out the sizes and rights, now let's deal with the design: what documents are needed for the deduction for the child, what to collect and where to take it?

When applying for a job, documents for a tax deduction for children in 2019 and 2020 do not differ. You should provide:

• marriage or divorce certificate;
• certificate from educational institution if the child is over 18 years old;
• certificate of disability of the child, if any;
• for information on already granted tax deductions in the current year;
• (usually the accounting department provides a sample - it is important for them that the application is written in accordance with all the rules, so they will sit you down and dictate what to write. And you don’t have to come up with the text yourself).

If you are already working, but for the first time decided to ask for a tax deduction for a child, bring similar documents to the personnel department or accounting department of the organization where you work, except for the 2-NDFL certificate, since the accountant has information about your income and taxes.

IMPORTANT! The tax deduction for a child (or for several children) is not automatically given. You should not think that if a mother has just returned to work from a decree, then she will immediately begin to calculate deductions from her salary, and she will receive more (due to a decrease in the tax base). The accounting department of an organization needs formal reasons why it should do so. These formal reasons will be the documents correctly collected and provided to the accountant or personnel officer. But as soon as you brought them and handed them over to the employer, they will begin to provide you with a tax deduction. If you suspect that this is not happening, ask your employer why.

If only one parent receives deductions

According to the law, both parents, including those who are divorced, have the right to apply for tax deductions for children. But in the case when one of them does not use this benefit, the second parent of the child has the right to use it in double size.

Similar deductions should go to the guardian of the child, because it is he who formally becomes the "parent", maintains the child, feeds him, clothes, spends money on other things he needs. And the one who contains, then has the right to a tax deduction in full. Regardless of whether he is a parent or a non-native.

To do this, you should bring a certificate from the place of work of the second parent (the one who does not use the benefit) that no deductions were provided. Ask for a sample certificate of non-provision of deductions for children in your accounting department or download. A certificate can be issued on the basis of a waiver of tax benefits, about which the second parent will need to write an application. Such a statement is written in any form. For your convenience, we provide a possible version of this document (the illustration shows what data to fill in, and download the file to fill out - just below).

Who will not receive a tax deduction for a child

Parents deprived of parental rights and parents of children who are fully supported by the state (for example, live in specialized institutions 100% of the time) do not have such a right. The logic here is that the tax deduction is provided as a kind of benefit to families for their spending on a child. And if there are no expenses, then there is no deduction.

The state provides active support to people who are raising a new generation. One of the types of such assistance was the tax deduction for children, laid down by officially employed persons. Let's figure out what is the mechanism for implementing this legal norm.

What is the child tax credit

The privilege exempts a part of the income from taxation. It is given to mother and father for each baby. The nature of the personal income tax deduction depends on its type:

1. The standard deduction for children due to all parents ( pp. 4 p. 1 art. 218 Tax Code of the Russian Federation).
2. Social, reimbursement and treatment of children ( paragraph 1 of Art. 219 of the Tax Code of the Russian Federation).

Working spouses have the right to count on both privileges at the same time. They do not interfere with each other and are assigned together.

Standard tax deductions

To receive this benefit, you must meet certain requirements. The standard child deduction is for a parent who meets the following conditions:

• is an officially employed taxpayer;
• is raising a minor family member or is supporting a full-time student under the age of twenty-four.

The personal income tax benefit is valid until the employee's annual income reaches the threshold of three hundred and fifty thousand rubles. After exceeding this limit, income tax continues to be charged for the entire remaining billing period. Then the benefits are resumed.

The calculation takes into account the standard tax deduction for a child from the month in which he appeared in the family for one of the following reasons:

• the birth of a baby;
• adoption of a minor;
• conclusion of a guardianship agreement;
• registration of marriage, when the newlyweds already have minors in support.

In all of these situations, citizens can count on a privilege.

The amount of the standard tax deduction

The privilege will not be equal for all citizens. The amount of the standard tax deduction for children for a particular employee consists of several components:

1. First, the order of appearance in the family of a small person is taken into account. The younger he is compared to his brothers and sisters, the greater the amount of return on him. What is important is the total number of children a couple has, and not just minors. For example, the amount of the benefit for the second child does not change even after the eldest reaches the age of majority.
2. Then the state of health of the minor is taken into account. If he has a disability group, then the amount returned will be more. So the legislator, given the need for increased attention to the patient, reduces the financial burden on parents. Recent legislative changes oblige the employer of the parents of such a baby to add the amount for disability to the usual child deduction, which is due upon the fact of having a dependent.
3. The employee receives a double refund after the official refusal of his spouse, who receives a salary in another place of work, from this privilege. The same is received by one parent, if the second is not alive, he is declared dead or is generally unknown. For example, when the “father” column was left empty in the documents at the request of the mother.

According to the current legislation, the deduction for one child can be equal to:

1. one thousand four hundred rubles, if this is the firstborn;
2. one thousand four hundred rubles on the second;
3. three thousand rubles - deduction for the third child and later in turn;
4. twelve thousand rubles for the natural parents of a disabled person of the first or second group, who is not yet eighteen, if he is a full-time student, the age threshold is raised to twenty-four years.
5. six thousand rubles for employees who have adopted a disabled person with any group.

All these indicators, if any, are summed up, and the accounting department receives the final amount to be paid with the employee's salary for the children he has in his upbringing.

Social tax deduction for children

Benefits for a child may concern not only the income of parents. The Federal Tax Service returns to citizens all funds within the limit spent on doctors and educational services for children. This is a social tax deduction provided to residents of the country. You can count on him by providing checks and contracts in FTS or bookkeeping at work.

IMPORTANT! The social deduction for a child is paid only to one of the parents after self-payment of the entire amount for services.

The tax returns all the money spent if the amount does not exceed the established limit of one hundred and twenty thousand rubles. in year. At the same time, the tax benefit should not be more than personal income tax for this period.

ADVICE! If the expenses incurred are more than the parent's income tax, the benefit can be issued to his spouse.

The restrictions do not apply to cases of expensive treatment of a minor. Then the amount receivable depends on the costs and is not included in the limit.

Child care tax deduction

Officially employed citizens, having spent money on the treatment of a child under the age of eighteen,. Money is returned for expenses within the list:

• for drugs purchased independently, drugs must be included in the Government list;
• to pay for health insurance;
• for medical services, including expensive treatment;
• for a ticket to a health resort.

In addition, the state provides citizens with a child deduction under certain conditions. Unlike the standard benefit, in order to receive a medical tax credit, you must first pay for your own doctors and medicines in full, and then claim the benefit. Therefore, you should not lose sales receipts and contracts. All these documents must be submitted to the employer or the Federal Tax Service at the end of the year. After their processing and recalculation of funds, the money will go to the bank account in the near future.

IMPORTANT! The medical institution where the treatment was carried out must be located in the Russian Federation and have a license for medical activities.

You can simultaneously receive a benefit for the treatment of several children, if the total amount does not exceed the established threshold.

For education

If the mother or father pays for the education of the child, they are also entitled to a refund of the salary tax. Thus, the state compensates the expenses of the spouses for the services of an educational institution that has a license for teaching activities. A student can study even on the territory of a foreign state, but he must not be older than twenty-four years. In addition, the privilege is only for full-time education.

IMPORTANT! Payment receipts must be signed by the person receiving the benefit, not by the student.

You can receive compensation in the form of a monthly increase in wages. The total amount of reimbursement of tuition fees for children should not exceed fifty thousand rubles.

How to get a deduction for a child

To receive a child deduction, you must apply for a benefit in one of the following ways:

• through the accounting department of the employer;
• submission of documents directly to the Federal Tax Service.

Since salary is usually the main official income, you can get a standard tax deduction for a child through the accounting department at the place of employment. All the necessary documents should be brought there, and the specialists themselves will draw up everything and recalculate the salary. This is very convenient for a working parent.

If we are talking about social return, then the documents for its registration are accepted by both the employer and the Federal Tax Service. Choosing the appropriate option, you need to focus on your interests based on the characteristics of each method. If you contact the FTS, then:

• You will have to fill out a tax return yourself, which can be difficult if you do not have experience in this.
• The tax deduction is calculated once at the end of the year and is provided at a time. After all checks, the amount due will be credited to the beneficiary's account within three months.
• The tax exemption is issued for previous years, if the statute of limitations has not passed.
• In case of non-receipt of any amount during the current year from the employer, you should contact the tax office.

IMPORTANT! If the deadline for applying to the employer for personal income tax compensation has passed, the documents can be attributed to the Federal Tax Service.

If you apply for a benefit through the accounting department at the place of work, then:

• If this is a social return, then you still have to visit the branch of the Federal Tax Service to take a notification confirming the right to a benefit.
• If the recipient works for more than one employer, the recipient has the right to choose where to apply for benefits.
• After the appointment of benefits, the employee will receive a salary without deducting personal income tax on personal income until he receives the entire missing amount.

In most cases, at work, it is more convenient to issue monthly returns. If you need to receive compensation for small expenditure transactions, then the second option is more convenient. Then you can collect all the checks and bring them to the Federal Tax Service at the end of the year, and not write an application from the employer every time.

List of required documents

To receive personal income tax compensation for children, a parent must contact the employer's accounting department with the following papers:

• certificate of birth or adoption (adoption) of a new family member;
• certificate of disability, if the child is disabled;
• a certificate from an educational institution stating that the dependent is a full-time student, if he is a student;
• document on registration of marriage between parents: passport or marriage registration certificate;
• writ of execution if the applicant pays alimony;
• certificate from the passport office on the composition of the family.

After that, the employer will issue a benefit, and it will begin to operate the next month.

IMPORTANT! The employee must apply for the deduction himself, otherwise the privilege will not be granted. The employer is not required to take the initiative.

To receive a social tax deduction for a child through an employer, accounting specialists are presented with:

• statement;
• a certificate from the Federal Tax Service on the right to a benefit;
• contract for services;
• payment receipts.

If the beneficiary decided to independently issue compensation to the regulatory authorities, he will have to fill out a declaration in the form of 3-NDFL and collect the same package of documents as for accounting. All this can be personally brought to the organization, sent by mail or through Personal Area on the website of the Federal Tax Service, after which the right to receive a tax deduction will be exercised.

Refund of overpaid tax

If an employee, for some reason, did not declare his right to child deductions on time and did not apply for a benefit, it is possible to return the lost funds for the past three years. To do this, you need to visit the branch of the Federal Tax Service with an application and documents:

• completed declaration;
• certificate of the amount of taxes accrued for the specified period;
• documents giving the right to compensation for past years.

After that, the refund is accrued within three months, but not before the end of the tax audit.

The mechanism for exercising the right to deduct personal income tax is quite simple, and the benefit itself reduces the fiscal burden and saves the family budget.