Application for a standard child tax credit. Applications for personal income tax deductions (standard, property)

Upon receipt of remuneration, an employee-resident of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced by submitting an application to the employer individual for tax deductions:

• standard tax deduction ();
• property();
• social();
• professional().

Making standard invoices

Employees with disabilities, participants in hostilities, people affected by radiation, as well as parents, adoptive parents and guardians of children can reduce the tax. We give the size in the table:

To receive a tax credit, you must submit a written application for a tax deduction. It is also necessary to provide the employer with documents confirming the right to tax reduction, for example, a birth certificate, certificates of disability, etc.

An up-to-date sample application for a tax deduction in 2019 for children

Making a property deduction

To reduce the base for personal income tax by the cost of purchased housing and mortgage interest, you must provide the employer with a special notice from the Federal Tax Service.

To receive this document from the tax service, you will have to apply for a notification for a 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 and transfer of the apartment;
• payment documents.

The company will reduce the personal income tax base by an amount not exceeding that specified in the notification.

An up-to-date sample application for a property deduction from an employer:

You can get benefits not only through the employer. It is permissible to apply to the Federal Tax Service by submitting an application for a property tax deduction.

Professional benefits

On this basis, 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, and 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 clause 3.

If, for some reason, the employer calculated personal income tax from the full amount of income, then at the end of the year you can submit a 3-personal income tax declaration to the FTS inspection and return the overpaid 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 refund 2019, and supporting documentation. Then get a notification from the IFTS. Recall that, in accordance with personal income tax deductions, you can get on:

• education;
• treatment;
• payment of additional contributions to a funded pension;
• expenses for voluntary insurance: pension and life.

A deduction for charity expenses or an independent assessment of an employee's qualifications can only be obtained by filing a 3-NDFL declaration at the end of the reporting year.

Completed tax return form:

How to return the tax through the Federal Tax Service?

Taxpayers have the right to apply directly to the territorial office of the Tax Service. This possibility is enshrined in the Tax Code of the Russian Federation. That is, citizens will have to choose how to receive a fiscal deduction.

To qualify for return of personal income tax through the inspection, you will have to collect a package of documents that confirm the rights to benefits. Note that the registration of benefits through the Federal Tax Service can only be started at next year, for the year in which the grounds for the application of the fiscal deduction arose. For example, if you became eligible for a benefit in 2019, then you can apply to the IFTS only in 2020.

In this case, you need to make tax return 3-personal income tax.

The fiscal report contains the payer's personal details, income information, and the amount of personal income tax to be returned. In addition to the declaration and copies of supporting documentation, you will have to fill out a special form. For example, an application for a tax refund for a property deduction.

Note that such a written appeal can be issued in any form:

Express your opinion about the article or ask the experts a question to get an answer

According to the current Tax Code of the Russian Federation, each employee with children can take into account standard deductions when calculating personal income tax. He has the right to issue them directly with the employer, or contact the tax office at the place of his registration. In the first case, the employee needs to write in the name of his manager in the company an application for a tax deduction for children.

Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.

Who can get a deduction

Social allowance for a child- this is a reduction in the taxable base for personal income tax by amounts established by law. At the same time, this benefit applies to income for which a tax rate of 13% applies, the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.

This right can be exercised by both parents or guardians of minors or students under 24 who are studying full-time and do not have independent earnings. These deductions are applied by employees, provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.

If the child has a single parent, then he can use this benefit at a double rate. The deduction, multiplied by two, for children, this employee can apply until the conclusion of an official marriage.

The deduction for a child is issued at the enterprise by submitting an appropriate application, to which a copy of the children's birth certificates, copies of a certificate of disability, certificates from their place of study, as well as other supporting documents are attached.

If one of the parents is currently without income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, this employee must provide a certificate of absence of income from the place of work of the spouse and his statement of refusal, certified at work.

The application of tax benefits begins from the month of birth (adoption) of children, and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to apply standard deductions.

A tax deduction for a child can be requested from the IFTS. But this is done at the end of the year, by filing in tax form No. 3-NDFL. In this case, the tax is recalculated, and the overdeducted amount is returned to the employee's current account. Therefore, it is easier to issue a deduction from the employer.

The document for the benefit is drawn up either according to a pre-designed template, or by hand.

The amount of deductions for children in 2017

The deductions for children in 2016 are for each month of the year:

• For the 1st and 2nd child in the amount of 1400 rubles.
• 3000 rub. - for the third, as well as each subsequent baby.
• The deduction for a disabled child up to the age of 18, or a student up to 24 years old, if he is a disabled person of groups 1-2, is 12,000 rubles. and provided to each parent. However, if a child is disabled under 18 years of age or students under the age of 24 were adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.

How to write an application for a tax deduction for children

At the top, on the right side of the sheet, you need to write down where the application is received - the position of the head, full name. and company name. Then it is written from whom it is served - position and full name.

After a new line in the middle, the word "STATEMENT" is written.

The main part of the document contains a request to provide the employee with a standard tax break. It is imperative to indicate on the basis of what the employer must do this - for example, "in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation." Then the date from which it is planned to use the benefit is recorded.

After that, you need to write the data of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can specify the amount of each benefit.

The next step is to write a list of documents confirming the possibility of obtaining a tax benefit - these include photocopies of a birth certificate, adoption certificate, certificate of disability, etc.

In the event that an employee gets a job in the middle of the year, and has already used the deduction at the previous place of work, he must provide a certificate to the accounting department and it will be indicated as an application.

The application ends with the date of writing, the personal signature of the employee and its transcript.

The legislation regulates certain types of income of citizens, which are deducted from the total amount for taxation. Tax deductions are not subject to the usual personal income tax rate 13% if they are standard.

The amounts deducted for children are standard tax deductions. This means that this form of reduction in the tax burden will be permanent as long as the original status of the taxpayer is maintained (in this case, receiving taxable income and having one or more future heirs).

Who can make this deduction?

Article 218 tax code The Russian Federation prescribes the procedure for assigning and calculating tax benefits, including "children's" deductions. According to the law, child tax credit is the amount of money indicated in regulations, which will not be charged 13% for personal income tax ( income tax).

The right to make this deduction is each from:

• the child's natural parents;
• adoptive parents;
• guardians;
• trustees.

Eligibility for this tax credit is recognized if there is one or more offspring under the age of 18 or older (under 24) if the eldest child is in full-time education as:

• student
• cadet;
• intern;
• graduate student
• resident.

NOTE! Full-time education is allowed not only in the educational institution of the Russian Federation, but also abroad. Master's studies as a first step higher education will not be an obstacle to the appointment of a tax deduction (of course, if the child meets the age criterion).

Regardless of age, a separate tax deduction will be accrued for children with disabilities.

First, second, third ... How much do we subtract?

The tax deduction is assigned separately for each child suitable for age criteria. per child born first or the second, it is the same amount, namely 1400 rubles. If the taxpayer has three or more children or older deductible children, then for each offspring younger than second A deduction of Rs 3,000 will be charged. The amounts allocated for each of them are added up.

Accounting for the number of children is made by seniority, that is, in the chronological order of their birth. It does not matter the age of older children and their status. For example, the oldest is already over 18 and he does not study full-time, that is, he is not subject to a tax deduction, and there are three children in the family. In this case, the youngest, who has not reached this age, is still the third child, who is entitled to a deduction in a larger amount - 3,000 rubles.

IMPORTANT! In the tragic cases of the death of children, their seniority number does not change: every living child still continues to be considered the same in number as he became at the time of birth. If new children appeared in spouses in another marriage, they will no longer be considered the first: chronological order birth is saved.

Disabled child grants the right to make a deduction within the following limits:

• 12,000 for each of the parents (relatives or adopters);
• 6,000 (for guardians and trustees).

NOTE! Amounts quoted Money- this is not money that will be returned to a taxpayer who has children. These funds simply will not be charged an additional 13% attributable to personal income tax. For example, a citizen who has two minor children will receive a tax benefit (1400 + 1400) x 0.13 = 364 rubles. This amount will lighten his tax burden.

Users of the official website of the Federal Tax Service have the opportunity to independently calculate the tax deduction using the online service. For the calculation, you will need to enter the initial data in special fields:

• amount of children;
• the amount of taxable income for the previous period;
• data on children with handicapped on health.

double deductible

The law gives the right to some categories of citizens to make a "child" tax deduction, doubled. If a child is raised by a single mother, she has this right unconditionally (just like a father who raises a child alone). Any parent may refuse to receive the deduction for the child due to him, then his share of this tax credit will pass to the other parent. If the child is adopted, then if one of the adoptive parents refuses the deduction, the other will receive it doubled.

When there is only one parent

There is no term “single parent” in the legislation. A single mother (rarely a father) is considered a single parent by law if it is proven in such documents:

• the other parent is not listed on the child's birth certificate;
• The registry office issued a certificate (form 25) that information about the second parent was recorded in the certificate from the words of the first (most often the father is entered from the words of the mother);
• the second parent has died, for which there is an official medical certificate;
• the second parent is officially deprived of parental rights;
• there is a court decision declaring the other parent dead or missing.

ATTENTION! An unregistered marriage cannot be grounds for recognizing a parent as a single parent.

If a single parent has registered a marriage, he will no longer be entitled to receive a doubled tax deduction, since he has ceased to be the sole guardian of his child. But the right to this benefit is automatically acquired by the new spouse.

The limit set for income when calculating the deduction

Large income removes from citizens the right to tax benefits for the presence of children. If the amount of a citizen's income exceeds the amount established by the state, he himself has the financial ability to be responsible for providing for the child, so there is no reason to reduce his tax burden. Until 2016, citizens who received more than 280 thousand rubles were not able to make a child tax deduction. In 2016, this amount was changed, and today it is 350 thousand rubles.

The time for which income received is calculated begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the amount accruing in a given month has reached the legal limit, the deduction will no longer be accrued for subsequent months.

Documents for tax deduction for a child

If the parents of the child are officially employed, then their employer himself submits necessary papers to the relevant tax authority. Citizens will just get wages in accordance with all taxes withheld and deductions made. Required Documents provided by employees to the personnel department or accounting department at their place of work.

For the standard "child" tax deduction will need:

• birth or adoption certificates (for all children);
• a statement in which the employee asks for the standard tax deduction for the child (children);
• certificate 2-NDFL for last year(if the place of work has been changed);
• for children who are already 18 years old - a certificate stating that they are really studying in the daytime department of one or another educational institution(This certificate must be updated annually).

ADDITIONALLY! If the parents are divorced or their marriage has not been registered, then the other parent can receive a deduction if he documentally proves that he is involved in providing for his offspring: for this, he needs to provide an agreement on the payment of alimony or a certificate of registration at the same place of residence with the child. Also valid is the decision of the court to determine the person with whom the child remains in the event of a divorce of the parents.

For "double" deduction added to these documents:

• application for a double tax deduction;
• written refusal of the other parent or adoptive parent;
• certificate 2-NDFL of the parent who wrote the refusal (for each month for which a deduction is made).

Taxpayer liability

The employer assumes all obligations to submit documents to the tax office, calculate and accrue due payments, including tax deductions. Such an obligation is provided for by the function of a tax agent performed by him, which the employer performs in relation to employees.

But the employer performs all his actions based on information and documents received directly from the employee. If the employer fulfilled his obligations in good faith, and then it turned out that the employee provided false data and / or fictitious documents, the responsibility for such an act (and sometimes criminal liability is also provided) will fall on the taxpayer himself - the employee, and not his employer.

From what time is the deduction calculated?

The billing period is considered to be a calendar year, so the tax relief relating to the income tax deduction for children will be accrued from the beginning of the year. This does not take into account in which month the application, declaration and the rest of the package of documents were submitted to the tax authority.

2017 made some adjustments: now the beginning of the year of accrual of deductions will be counted from the month in which a child is born or from the day he was adopted or guardianship was established. If an employee who has children got a job already having them, then new employer will begin to count the required benefits, starting from the month of employment, while taking into account the income received directly at the new place.

Didn't get your due deduction?

It happens that the taxpayer, for one reason or another, during the year did not receive the tax benefit due to him for his children. Or maybe this deduction was not fully accrued to him: mistakes happen with tax agents. This does not mean that the possibility of deduction for him is lost.

In the coming year, he has the opportunity to return part of the amount in the amount of a deduction from the already paid tax.

The main thing is to file the tax return and the required documents on time for the return of funds for personal income tax:

• birth certificate or adoption certificate (copy) for each of the children;
• form 3-NDFL (declaration);
• for a son or daughter from 18 to 24 years old - a certificate of study at a hospital.

Final due dates

If a child turns 18 in the current year and is not in full-time education, then the standard tax deduction will be due until the end of that calendar year (the month of birth does not matter).

Student full-time department up to 24 years of age will give the right to a deduction to their parents for a period of:

• until the end of the educational institution (even if he is not yet 24 years old);
• up to the year of the 24th birthday (even if the training is not completed).

NOTE! In the tragic event of the death of a child, the reduced tax rate is retained by his parents until the end of the calendar year.

Application for a deduction

It is best if the company has ready-made application forms, in which you only need to enter individual data, and the necessary deductions will need to be marked with “flags”, then none of them will be forgotten.

However, a free form of application is also allowed, because there are no strictly established samples in this regard.

Sample application for a standard tax deduction for children

Director of Domostroy LLC
from the storekeeper Rozanova R.L.

STATEMENT

When determining the tax base, I ask you to provide me with monthly standard tax deductions for personal income taxes for my children Rozanov A.D. (21 years old, full-time student), Rozanova O.D. (10 years).

Attached to the application:

• a copy of the birth certificate of O.D. Rozanov;
• copy of A.D. Rozanova's passport;
• a certificate stating that Rozanova A.D. really studying at the full-time department of Moscow State University (Department of Economics).

January 14, 2015 R.L. Rozanova

Example of application for a double tax deduction

Director of Voskhod LLC
from Zelentsova T.I.,
senior economist,
TIN 36678398000,
residing at
Moscow, Green Avenue,
26, apt. 194

STATEMENT

I ask you to provide me with a standard tax deduction for personal income tax on my children Zelentsova M.P. (13.04.2005), Zelentsov E.P. (07/06/2008), Zelentsov A.P. (October 18, 2012) at a double rate (reason - subclause 4, clause 1, article 218 of the Tax Code Russian Federation) due to the fact that my husband Zelentsov P.I. passed away on November 23, 2016

I am enclosing the following documents with my application:

• copies of birth certificates of children - Zelentsova M.P., Zelentsova E.P., Zelentsova A.P.;
• a copy of the death certificate of the spouse Zelentsov P.I.

A tax deduction is a part of the income of a taxpayer - an individual from whom personal income tax is not paid. The Tax Code (Article 218 - Article 221) provides for several types of deductions. In particular, if a citizen receives income taxed at the rate established by clause 1 (13%), then he can exercise the right to standard tax deductions for himself and his children (clause 3, clause 1).

That being said, every "physicist" should be aware that deductions are not granted automatically. They must be declared in writing to the tax agent, which, as a rule, is the employer (clause 3).

For example, to get standard tax credit for child(ren), you need to write the corresponding statement and attach supporting documents.

Remember!
There will be no application and documents - there will be no deduction.

Briefly about the "children's" deduction

The following have the right to receive a "child" personal income tax deduction (clause 4 clause 1):

• natural parents and their spouses;
• adoptive parents and their spouses;
• adoptive parents;
• guardians;
• trustees,

who have dependents:

• child (children) under the age of 18;
• a child (children) aged 18 to 24 years - a full-time student, graduate student, intern, intern, student, cadet.

The size of the standard tax deduction depends on several factors.

1) from the order of birth of children in the family. For the first and second child, the amount of the deduction is 1,400 rubles, and for the third and each next child- 3,000 rubles;

2) on the state of health of the child. For children with disabilities, the Tax Code provides for a deduction in the amount of:

• 12 000 rub. - if it is provided to the natural parent or his spouse, adoptive parent;
• 6 000 rub. - if it is provided to a foster parent or his spouse, guardian, custodian.

Note that the above factors are not mutually exclusive. Drawn attention to this Supreme Court back in 2015, when he allowed to sum up the deduction related to the child’s disability with the deduction related to the child’s birth order (paragraph 14 of the Review of Judicial Practice, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015). At the same time, the tax authorities adopted the position of supreme arbitrators (). And not so long ago, with this approach, the Ministry of Finance of Russia ().

Therefore, if a personal income tax deduction is provided to an individual who is supported by a disabled child, then its total amount is determined by adding the "disabled" deduction (12,000 rubles or 6,000 rubles) and the usual "children's" deduction (1,400 rubles). or 3,000 rubles).

The amount of the standard tax deduction for the child (children) is doubled:

1. if its recipient is a single parent (adoptive parent, guardian, trustee);
2. if one of the parents (adoptive or natural) refused to receive the deduction in favor of the other.

Note!
Upon marriage, the single parent can no longer count on a double deduction (from the month following the month of the specified event).

The right to a "child" deduction arises from the taxpayer from the month:

• the birth of a child (children);
• adoption of a child (children);
• establishment of guardianship / custody of the child (children);
• the entry into force of an agreement on the transfer of a child (children) to be raised in a family,

and is finally lost by him at the end of the year in which:

• the child (children) is 18 years old;
• the term of validity has expired or the agreement on the transfer of the child (children) to be brought up in a family has been prematurely terminated;
• the child is dead;

or from the month following the month in which a full-time student, graduate student, resident, intern, student, cadet:

• reached the age of 24;
• finished training.

The “children's” deduction is applied to the income of citizens subject to personal income tax at the rate in accordance with paragraph 1 (13%) for each month of the tax period (year), but until the amount of income received from the beginning of the year exceeds the limit an amount equal to 350,000 rubles.

A personal income tax deduction is issued from a tax agent (or from one of them, if there are several agents). As a rule, working citizens apply for the deduction to their employers. At the same time, in without fail write application for the standard tax deduction for the child (children).

How to Apply for the Standard Child Tax Credit

The regulated form of an application for a "children's" deduction is not established by law. Therefore, it is written either in an arbitrary form or on a letterhead developed by a tax agent.

The application must indicate:

• information about the applicant (full name, and, if necessary, passport data, position / profession, etc.);
• the type of tax deduction requested;
• information about the child (children) with the date of birth;
• list of documents confirming the right to deduction.

The application only needs to be written once. The document does not need to be updated annually. It will only have to be rewritten when the circumstances affecting the amount of the deduction change, or the tax agent company undergoes reorganization with the formation of a new legal entity.

Therefore, the application does not need to indicate:

• the specific year for which you need to provide a deduction;
• the amount of the tax deduction.

Below you can download forms and sample application for standard tax deduction for children, including in double size.

Documents required for the "child" deduction

To the application for a tax deduction for personal income tax for children, the "physicist" attaches the documents necessary to receive benefits. Without fail, these are documents on the birth of a child (on the establishment of guardianship / guardianship). It can also be:

• documents on registration / dissolution of marriage;
• documents on the payment of alimony;
• certificates of disability, study, cohabitation, etc.

The package of attached documents depends on the specific circumstances on the basis of which the citizen claims the deduction. For example, if a parent expects to receive a double deduction for a child in connection with the refusal of the deduction of the second parent, then in addition to a copy of the birth certificate, the applicant must submit to the withholding agent:

• a statement about the refusal of the spouse (s) to receive a deduction at their place of work;
• certificate 2-NDFL (monthly) from the place of work of the spouse (s).

In any organization, for sure, there are employees who are entitled to standard personal income tax deductions. Because, as a rule, many employees have minor children. Therefore, it is not necessary to withhold tax from a certain part of the income of such workers, of course, if they ask for it. Therefore, the main thing for an accountant is to get a correctly executed application for a personal income tax deduction.

Look closely at the data in the table below. It shows in which case and in what amount the deduction is due. There may also be a situation if one of the employees has recently acquired housing and wants to take advantage of the property deduction at the place of work. The amount of such deduction for personal income tax also reduces the taxable income of the employee.

Standard deductions apply to the following categories of citizens:

• Disabled.
• Citizens with children.
• Military personnel.

This type of deduction is different in that it is due to the person's belonging to a particular category, in relation to which they are applied. More information is provided in the following table.

to the menu

The size of the standard deduction depending on the categories of payers

Who gets the standard deduction	The size standard deduction, rub	Copies of documents required from the employee
Employees affected by the disaster at the Chernobyl nuclear power plant or at work to eliminate the consequences of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation	3000	Certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, certificate of disability, etc.
Disabled since childhood, groups I and II, employees who received radiation sickness or other diseases associated with radiation, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation	500	Certificate of disability, certificate of a participant in the liquidation of the consequences of an accident at the Mayak production association, etc.
Parent of first or second child under 18 or full-time student under 24	1400
Parent of a third or any subsequent child under 18 or full-time student under 24	3000	Child's birth certificate
Parent of a disabled child under 18 years of age or a full-time student of a group I or II disabled person under 24 years of age	3000	Birth certificate of the child, Certificate of disability.

The aforementioned deductions are only possible if the employee will write a statement in his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let everything take its course.

In order not to fall into unpleasant situation and not subsequently engage in proving your own innocence, we suggest that you familiarize yourself with the sample applications for deduction.

to the menu

Application for the Standard Child Deduction

As you can already understand from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children and wants to receive a standard personal income tax deduction. That is, use the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is required, give him the application form for the standard deduction for children. An example of such a statement is shown below.

Ivanov I.I.
from the manager Lukyanova T.A.

STATEMENT
about the provision of a standard deduction

From April 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, I ask you to provide me with a standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, who was born on April 19, 2014.

I enclose a copy of the child's birth certificate with the application.

Manager ___________T.A. Lukyanova

Do not forget that the standard personal income tax deduction is provided from the month of birth of the child.

note

in the application for the deduction, you do not need to put the year for which the employee asks for the standard deduction for the child. The amount of the deduction also does not need to be set, because next year it may already be different and in this case it will come again to collect applications. Why do extra work. It is enough to receive it from an employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05 / 1-551).

to the menu

Application for Double Standard Child Deduction

Double the standard deduction is due to employees who are single parents. For the first and second child, 2800 rubles are provided monthly, and for the third and younger children - 6000 rubles each month.

Be careful in this case., it is important to find out if the worker is actually a single parent. If this is not the case, after all, the deduction for the child will be increased illegally, which means that there will be an underpayment of personal income tax to the budget.

An employee is considered to be the only parent if the other parent is no longer alive or is not included in the child's birth certificate. The following situation is also possible - the second parent is entered in the birth certificate according to the mother. In this case, to confirm the right to a double deduction, you should bring a certificate from the registry office in form No. 25, which was approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274)

A sample application is provided below:

General Director of OAO "GASPROM"
Ivanov I.I.
From the cashier Nikolaeva A.A.

STATEMENT
on the provision of standard deductions for personal income tax
double as single parent

I ask you to provide me with double the standard personal income tax deduction for my first child, Sergei Alekseevich Nikolaev, who was born on May 25, 2014.

Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

I confirm that I have been notified that I will lose the right to double deduction as a single parent from the month of marriage.

Cashier ____________ A.A. Nikolaeva

Keep in mind that on double standard tax deduction only unmarried persons can count. Upon marriage, an employee can receive a tax deduction only in a single amount. In this case, it does not matter whether the second spouse began to draw up parental rights on a child. Warn the employee about this and let him write it in his application for the deduction. It is recommended to warn the employee about this when he writes the application for the deduction.

There is also such a mistake, the divorce of an employee does not mean that he has become a single parent. Such an explanation is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05 / 8-78. Therefore, divorced parents do not receive a double personal income tax deduction for a child.

to the menu

Application for the other spouse to be entitled to a child deduction

The Tax Code of Russia also provides for such a scenario when one of the spouses refuses his deduction in favor of his spouse and if he has income that is taxed at a 13 percent rate, which he can confirm. These conditions do not apply to unemployed parents.

Sample application:

General Director of OAO "GASPROM"
Ivanov I.I.
from the accountant Kuznetsova A.I.

STATEMENT
about the provision of a standard deduction
including for the second parent

I ask you to provide me from January 2014 on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation with a standard personal income tax deduction for my first child, Kuznetsova Tatyana Aleksandrovna, born on May 20, 2012.

Attached to the application:

• a copy of the child's birth certificate,
• spouse's application for waiving the standard personal income tax deduction,
• a certificate from the spouse's work stating that he works at Planet LLC.

Accountant _________ A.I. Kuznetsova

Let us dwell in more detail on the amount of the deduction that is due to an employee whose spouse refused the deduction. For example, the husband refused the deduction in favor of his wife. This is her first child, which means the deduction is 1400 rubles. And the husband has two more children from his first marriage, which means that his deduction will already be 3,000 rubles. Therefore, the wife's deduction will be equal to the sum of these two deductions, namely 1400 + 3000 = 4400 rubles.

Pay attention to this

The income of an employee who wrote an application for a personal income tax deduction for a child does not exceed 280,000 rubles, and his wife has already exceeded this limit. Can he get a deduction for his wife?

No, he can not. After all, the spouse no longer has the right to a deduction, since her income has exceeded the limit. Because spouses are one whole, they have everything together: children, including income and deductions.

An employer who provides a parent of a child with a double personal income tax deduction for children must make sure that the other parent is entitled to a deduction (his income did not exceed 280,000 rubles), but does not receive this deduction. To do this, it is necessary that the parent claiming the double deduction submit a monthly certificate to his employer from the place of work of the other parent. If the company did not require such certificates, it violated the conditions for granting a double deduction.

Note: On the need for monthly submission of certificates from the place of work of the second parent, see letter of the Ministry of Finance dated 03/21/12 No. 03-04-05 / 8-341.

to the menu

Application for property deduction

It represents the part of the amount that was spent by the employee on the purchase of housing, by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can declare it if he contacts tax office or in the accounting department of the organization in which he works.

This is the situation, the employee wants to receive a property deduction in the organization, provides a notification from the tax that he has the right to a property deduction, and asks to provide it monthly. In this case, it is necessary to take an application for a deduction from the employee. Let's not forget that any deduction is available only upon application! Submit the form below to him.

Important! Make sure the notification is on the right this year. Because to assert your right to specific amount The employee must deduct every year. Compare the full name of the employee with the full name in the notification, this will not hurt, it is better to play it safe. Even when he receives a deduction for his spouse (there is such a right). If the data diverges, do not provide the deduction until the employee brings a properly formatted notice.

Sample application for a property deduction

General Director of OAO "GASPROM"
Ivanov I.I.
from the manager Sergeev A.P.

STATEMENT
on granting a property deduction

I ask you to provide me with a property deduction for personal income tax from January 2014 on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation.

Attached to the application is a notice from the Federal Tax Service No. 125 dated February 14, 2014.

Manager ___________ A.P. Sergeev

The deduction will be given as follows. Until the employee's income, taxed at a 13 percent rate, exceeds this amount, the tax will not need to be withheld.

If you mistakenly calculated personal income tax, having already received a notification from the employee, then at the end of the year the employee retains the overpayment. Then, according to the rules, it will have to be returned.

If the amount of the deduction indicated in the notification is more than the employee's income, then in this case the employee should contact the Federal Tax Service Inspectorate, where they will recalculate the balance of the deduction and issue a new notification for the next year.

to the menu