Sample application for child income tax deduction. Three applications for personal income tax deduction

Standard deductions are benefits guaranteed to individuals with income tax payers subject to the required conditions (⊕ ). In particular, from the day the child is born, the person who maintains the newborn is entitled to a personal income tax deduction, the procedure for granting which is regulated by clause 4, clause 1, article 218 of the Tax Code of the Russian Federation. In the article we will talk about the application for standard deduction for personal income tax for children, we will give a sample of filling.

Features of the provision of "children's" deduction

The right to a benefit is present if the age of the child does not exceed 17 years. Also, the right is extended until the 24th, if the adult is studying full-time in a foreign or domestic educational institution. It doesn't matter if the education is free or paid.

The essence of the benefit is the absence of a tax deduction, therefore income tax to withholding (13% of income), is calculated not from the amount accrued to the employee, but from the difference between income and deduction, which leads to a decrease in the tax burden on an individual.

The amount of the deduction is influenced by the order in which the child appears, the presence of a disability, as well as the status of the person raising a minor. The actual values ​​of the “children's” deduction for 2017 are shown in the table.

Required documents for withdrawal

In order for the employer to take into account the prescribed benefit when calculating personal income tax, it is necessary to inform him in writing, while confirming the declared right with documents. Documents are submitted to the tax agent. If there are several employers, then one of them is selected.

The set of mandatory documentation includes:

• Application - compiled by all applicants for the deduction;
• A birth certificate in the form of a copy is required for each child in the family, even in cases where his age has exceeded the limit within which the benefit is provided, or he has died. This is necessary to determine the order of birth of those children for which the applicant wishes to receive a "child" deduction.

In addition to these documents, the applicant may be required to:

• Documentary evidence of adoption or registration of guardianship, guardianship (judgment);
• Help from educational institution in the original - if the deduction is for a full-time student under the age of 24;
• Certificate of disability group - if the applicant claims an increased deduction for a disabled child (at the end of the certificate, disability must be confirmed with a new certificate);
• Application from the other parent in case of refusal of the guaranteed benefit - if the applicant wishes to receive a 2 times higher deduction;
• Documentary evidence of the maintenance of the child alone - if the applicant claims a double benefit;
• Marriage certificate, if the applicant is the new spouse of the parent, and proof that the child is jointly dependent on both parents ( performance list, agreement, court decision on alimony, application from a parent);
• 2-personal income tax is required from an employee who has just found a job and previously received income this year in another place. The certificate is issued by the previous employer on annual taxable income. Read also the article: → "".

How to write an application for a deduction for children

The document is drawn up in writing on paper or computer. Typewritten text is printed. The application must contain a standard set of details, the text is formulated in free form.

It is enough to submit an application once, it is not required to repeat its submission annually. The document is addressed to the employing organization, which acts as a tax agent. If the tax agent changes, the application is written again. This is possible when applying to another company or when reorganizing and changing the name of the current employer.

The reason for re-writing the application may be the birth of a new child.

The application form must contain:

• Details of the tax agent and his representative (name of the company, position of the head or other person, his full name in the dative declension);
• Details of the applicant (position and full name in the genitive declension, written after the preposition "from");
• The name of the paper and its title;
• Text;
• List of attached documents (for each document, details are given in the form of name, date, number);
• Date of submission of the application paper;
• Signature of the author (personal, put by the hand of the applicant for deduction).

The main attention should be paid to the text of the application, in which the employee needs to include the following information:

• Request from the first person (on behalf of the employee) to provide a deduction for the child (for children, if there are several of them);
• Reference to a paragraph of the Tax Code of the Russian Federation, indicating the presence of the right to a benefit (you need to refer to subparagraphs 4, paragraph 1, article 218);
• The year for which the employer is required to provide the deduction;
• List of all children for whom a deduction is required. For each child, the full name is written, the year of birth, the amount of the deduction due. You can additionally prescribe the details of the certificate issued by the registry office (on birth). If a double deduction is required, the reason for this should be stated. If the child is 18 years of age or older, then it is explained for what reason there is a right to a benefit, that is, the status of the student and the place of study are indicated.

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What to do if the deduction is not received

You can use the benefit from the moment the child is born. You can submit documents to the employer for the deduction directly in the month when the birth is recorded. At the same time, the employer is obliged from this month to take into account the standard deduction when withholding income tax from payments to the employee.

If the employee provided documentation for the deduction later, then the employer is obliged to recalculate personal income tax from the month when the right to the benefit appeared.

If the newborn was born in February 2017, and the documents were submitted in May 2017, then the employer must recalculate income tax for the period from February to April. If the birthday fell on the previous year, then the recalculation is performed from the beginning of the year.

Answers to frequently asked questions

Question number 1. Where to write an application if an individual works part-time?

If the applicant for the deduction works simultaneously in several companies, then he can declare his right to any of them at will.

Question number 2. In what cases is an application for a deduction written again?

If the grounds for obtaining benefits from the employee do not change, then you do not need to re-write the application paper to the same tax agent. The application will need to be rewritten if:

1. The grounds for granting a deduction change - a new child is born;
2. The name of the tax agent changes due to reorganization;
3. The place of work is changing.

Question number 3. Are there rights to a double deduction if the 2nd parent is deprived of parental rights?

Only the person on whose support the child is listed can receive the standard benefit. If one of the parents is deprived of parental rights, then according to the RF IC, he automatically loses the right to all benefits and benefits for people with children, but he is not exempt from the obligation to support the child and pay alimony. It turns out that the child is still listed on the content of the parent deprived of parental rights.

The standard "child" deduction is regulated tax code therefore, the provisions of the family code do not apply to the procedure for its provision.

A double deduction is due to the parent who has the status of "single", which is possible in the absence of the 2nd parent due to his death or disappearance, which must be confirmed by a court decision. The fact that one of the parents was deprived of the rights to the child does not give the second the status of "the only one."

Therefore, there is no right to a double size in this situation. A double deduction is possible if the parent who lost parental rights, voluntarily waive the right to the benefit and draw up a corresponding application.

For the 3rd and subsequent children, the amount of the deduction increases by more than 2 times. Therefore, it is necessary to correctly determine what kind of child is in the family in a row. It is necessary to take into account the order of birth, no matter how old the children born earlier, they should also be taken into account. Moreover, one must also take into account those children who have already died.

If there are 3 children in the family: the first is 32 years old, the second is 22 years old and he is studying full-time at a university, the third is 10 years old, then parents are entitled to such deductions.

Almost every working Russian knows about standard personal income tax deductions. They allow the taxpayer to reduce the taxable income on which the tax is calculated and paid.

An individual can receive a deduction both for himself and for his child (children), if there are grounds for that (clause 1). The first type of deduction is described in detail in. We only note that it comes in two sizes: 3,000 rubles. and 500 rubles, and is provided monthly only to certain categories of taxpayers (for example, disabled veterans of the Second World War, a participant in the liquidation of the Chernobyl accident, etc.).

To exercise your right to a personal deduction from the employer (tax agent), employee should write application for a standard tax deduction . He must also add to it supporting documents(paragraph 1, clause 3). For example, a disabled person of group I or II brings a copy of the certificate of a medical and social examination, a hero of the Russian Federation - a copy of the relevant certificate, etc.

Remember!
The tax agent is not entitled to provide a personal income tax deduction in the absence of the above documents.

Consider some of the features of compiling applications for the standard tax deduction per employee and rules for submission.

So, an employee can receive a personal income tax deduction for himself from the employer by writing an application for this. He must submit it before the end of the calendar year. Otherwise, you can return the tax overpayment only by contacting your tax office with declaration 3-NDFL (clause 3 and clause 4, letter of the Ministry of Finance of Russia on September 25, 2013 No. 03-04-06 / 39802).

The application is made in free form. Although the employer may develop a specific document template. The text is usually worded as follows: “When determining the tax base for income tax individuals please provide me with a monthly standard tax deduction ... ". The following is a legislative provision that provides the right to deduction.

It is enough to take an application from a taxpayer only once (letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05 / 1-551). Therefore, it is better for the employee not to specify in it the size of the deduction itself and the year for which he asks to provide it. Otherwise, the document will have to be rewritten annually.

If an individual claims several standard tax deductions (for example, for himself and a child), then an application can be filled out one at a time for all deductions.

It may happen that the employee brought the application only at the end of the year. Then the accountant of the organization will have to recalculate personal income tax from the beginning of the tax period.

Note!
If an employee wants to receive a deduction for the previous calendar year, then for the recalculation of personal income tax, he must apply not to the employer, but to the IFTS at the place of residence (clause 4).

Below you can download forms and sample application for a standard tax deduction for an employee.

When calculating personal income tax in accordance with the current provisions of legislative acts, tax deductions, including standard ones, can be applied under certain conditions. To receive such a benefit, for example, for a child, you need to complete and submit an application for a standard tax deduction for children in 2018.

It represents a reduction in the base for calculating personal income tax for an individual by a fixed amount due to the fact that he has minor children. However, it must be remembered that this deduction can only be used in relation to amounts received by an individual subject to a tax rate of 13%. At the same time, the benefit cannot be extended to dividends and received income from operations with securities, equity participation etc.

The right to apply for a standard personal income tax benefit for children is granted to each parent, guardian or other person in whose care minors are. In this case, the age of the child is important. So, this deduction can only be used if he is under the age of 18 or 24 and he is a full-time student at an educational institution.

When a child has one parent, the latter is entitled to a double benefit. It will remain in effect until the parent enters into new marriage or the child will reach a certain age.

When using a preferential deduction, it is also necessary to take into account the amount of income received by a person. This is due to the fact that the state has fixed a restriction on the benefit, which applies only to incomes within 350,000 rubles.

Attention! The deductions are made either with your employer or through the tax authority.

If one of the spouses who have children is not currently employed, then he has the right to refuse personal income tax benefits in favor of the second. At the same time, a certificate from the spouse’s place of work, a certificate that he does not use the benefit and an immediate refusal, must be included in the package of documents when applying for a standard deduction.

The right to a standard deduction for parents appears from the moment the baby is born and under certain conditions until the moment when he turns 24 years old. The legislation establishes that the deduction for a child is provided to parents until the end of the year in which he turned 18 or 24 years old.

Attention! It should also be borne in mind that if the child dies or marries, the right to the standard deduction from his parents ceases.

The employee himself must monitor and, in the event of the set age, inform his employer that his benefit has ended.

What are the deadlines for submitting an application?

The employer must provide the deduction to the employee after he completes the necessary application. Usually, this happens at the time of admission to work in the organization. If the employee did not provide Required documents, then the employer, on its own initiative, does not have the right to establish a child deduction for that.

But a situation may arise in which the employee did not provide deduction documents immediately, but much later. For example, in 2-3 months or by the end of the year. In this case, the benefit should be provided not from the moment of transfer of supporting documents, but from the beginning of the reporting year (or work in the company, if it came in the same year). The Ministry of Finance adheres to this position in its letter dated April 18, 2012 No. 03-04-06 / 8-118. In this case, the tax from the beginning of the period must be recalculated.

If an employee submits documents in the next calendar year, then for the missed period he has the right to return the tax on his own by collecting the necessary package of documents and submitting it to the tax office along with the 3-NDFL declaration.

Attention! It is not necessary to write an application annually if the following conditions are met. Initially, the Tax Code does not contain such a requirement. But if the form indicated a specific year during which it is necessary to draw up a deduction, then after its expiration this document will need to be submitted again.

In addition, it will be necessary to issue applications again if changes have been made to the Tax Code, and as a result of them the amount of the deduction has changed. Since the application usually indicates its amount for each child, it will need to be rewritten to take into account the changes that have occurred.

Download sample application for withdrawal

How to write an application for a standard child tax credit in 2019

There is no special form for the specified document. Usually, the accountant provides ready template, in which the employee needs to write his data. If this is not the case, then the document is drawn up as the following sample shows.

In the upper part of the sheet in its right corner, it is first recorded for whom the application is being made - the title of the position of the head, the name of the organization, full name. director. This information must be provided in dative case.

Then, in the middle of a new line, the name of the form is written - “Application”.

The main part of the application should contain a request to the employer to provide a standard tax deduction for existing children. The text of the document must necessarily contain a reference to the relevant paragraph from the Tax Code - for example, "in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation."

The next step in the document lists all the children for whom benefits are requested. It is desirable to do this in the following format: "Name of the child, date of birth, amount of the requested benefit."

Next, you must list copies of the documents that will be attached to the application to confirm the requested benefits. Such forms include birth certificates, adoption or guardianship documents, disability documents, etc.

Attention! If the employment of an employee does not occur from the beginning current year(and this happens quite rarely), and at the previous place of work he already enjoyed benefits, then he definitely needs to provide a report from there. It must also be recorded as an attachment to the application.

The writing of the application is completed by affixing the date and signature of the employee. Sometimes you can also do its decryption.

An application for a deduction for a child - a sample of 2019 is presented in our article - does not have a legally established form. Who is eligible for the standard deduction? Is it necessary to apply for a child allowance? How to fill it in correctly? We will consider the answers to these and other questions in detail in this article.

Features of the child deduction

This deduction is distinguished by the following (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• A fairly wide range of people have the right to it - these are parents, including adoptive parents, adoptive parents, spouses of parents and adoptive parents, guardians. The main condition is participation in material support child.
• It is provided by:
• 1 400 rub. - 1st and 2nd child;
• 3 000 rub. - for the 3rd and each subsequent child.

In this order, all children who have taken place are taken into account, including already adults, deceased, as well as unadopted children of new spouses.

• 12 000 rub. - for a disabled child who is presented to the parent, spouse of the parent, adoptive parent;
• 6 000 rub. - for a disabled child who is presented to the guardian, trustee, foster parent, spouse (spouse) of the foster parent.

• The amount of the deduction can be doubled for persons who support children alone, or those in whose favor the second parent waived the deduction.
• The term for applying the deduction is limited by the age of the child: until the end of the year in which he turns 18, and for those who continue to study full-time - up to 24 years.
• There is a limit on the amount of total annual income to which the deduction applies. From the month he reached the value of 350,000 rubles. deduction is no longer taken into account.

For more information about the features of deductions for children, read the articles:

• "Tax deductions for children (personal income tax, etc.)" ;
• “How to provide a “children's” deduction to an employee who went on vacation at his own expense?” .

Where do you get the child tax credit?

In the overwhelming majority of cases, the deduction is applied for at one of the places of work (clause 3 of article 218 of the Tax Code of the Russian Federation). To receive a deduction, it is enough to submit to the accounting department once upon employment (if the child already exists) or when the corresponding right arises (when a child appears), an application for a deduction for a child of the 2019 sample, attaching copies of documents confirming the right to its application.

At the same time, in case of employment not since the beginning of the current year, certificates of 2-NDFL of this year from other jobs will be required to control the amount of the maximum annual income that allows the deduction to be applied.

If the right to a deduction took place earlier, but the person did not use it, then no later than 3 years from the end of the year for which he wants to receive a deduction, apply to the INFS to recalculate the tax base (clause 4 of article 218 of the Tax Code of the Russian Federation, letter Ministry of Finance of the Russian Federation dated January 12, 2016 No. 03-04-05 / 102).

What you need to do to collect 2-personal income tax certificates, read the article "The procedure for issuing a 2-NDFL certificate to an employee" .

Documents required for deduction

Documents attached to the application must unambiguously confirm the right to apply the deduction. Their set, depending on the specific situation, may be different:

• document on the appearance of the child (birth, adoption, guardianship);
• certificates confirming additional circumstances (disability, study, cohabitation, maintenance, absence of marriage);
• divorce papers and alimony payments;
• a document confirming that the spouse is deceased;
• an application for waiving the deduction of the second parent with a note informing his employer about this.

How to apply for a deduction for a child: sample 2019

This document does not have a strict form and is drawn up as a regular statement, which must contain:

• appeal (to whom it is addressed) - to the accounting department or the head of the employer;
• on whose behalf it is drawn up - the full name of the applicant, it is possible to indicate the address, passport data, TIN, personnel number;
• the text of the application itself, the content of which is determined by the specific circumstances of the applicant;
• a list of required attachments to the application;
• Applicant's signature and date of application.

You can download a sample application for a tax deduction for a child in 2019 on our website.

How often you need to submit an application for a deduction and documents confirming it, read the article“How often should I take an application and documents for a “children’s” deduction from an employee?” .

Results

During the reporting year, you can get a deduction for a child from the employer by submitting an application to him with supporting documents attached.

At the end of the year, a deduction for a child can be received from the INFS if during the year it was not provided by the employer or was provided in an amount less than provided by law.

On the deductions and benefits that may be provided to citizens with children, read the explanation of the Federal Tax Service“The Federal Tax Service told what deductions and benefits citizens with children can receive” .

The article will discuss the application for a tax deduction for a child. Who has the right to apply for this, what the form looks like, and how to fill it out correctly - further.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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In accordance with applicable law, every employee with children has the opportunity to receive a tax deduction. How to issue it?

Basic moments

Every citizen has the right to receive certain tax benefits from the state. One of them is the child allowance.

Its size is influenced by certain factors. The list of required documentation required to obtain the right to .

The legislation defines the procedure for accrual in accordance with the age of the child, the state of his health. There are also rules for the caregivers of the baby.

In order for such a right to appear, the applicant must comply with certain conditions:

If there are several children, then the application is made one for two. To receive the required benefits, you must provide the employer with an application and documents.

Required certificates include a copy of the birth certificate. The additional package of documents includes:

• court decision on or registration of guardianship;
• certificate from the university (if the child is studying);
• (in the presence of);
• a statement from the second parent in case of his refusal;
• confirmation of raising a child alone;
• - for those who have recently found a job.

There are no direct indications in the legislation on the frequency of presenting a certificate from the place of study.

The main thing is to confirm the fact of training. Employees of the accounting department of the organization have the right to require a certificate twice - at the beginning of the calendar and academic year.

You can receive money in several ways:

• along with wages
• at the tax authority at the place of residence.

The employer undertakes to submit documents to the tax service, calculate and accrue the due payments. In relation to employees, he performs the duties of a tax agent.

The head carries out all his actions on the basis of information provided by the employee.

If the employer performs his duties in good faith, and later it turns out that the employee has provided incorrect data, it is he who is responsible.

The tax deduction for babies will be calculated at the beginning of the year. It does not matter in which month it was submitted.

If a child in this year turns 18, and he is not studying full-time, then the deduction is due to him until the end of the year, regardless of the month of birth.

The amount of the deduction is 1,400 rubles for the first and second child, 3,000 rubles for the third and subsequent children.

For a child with disabilities, the amount of the deduction reaches 6 thousand rubles (in the case of guardianship or guardianship) and 12 thousand rubles (for legal parents or adoptive parents).

The deduction for a disabled child is summed up with an ordinary child. The exemption is not available in the following cases:

• if the parent leads household and does not have official place work;
• the applicant is registered in the employment center;
• pays taxes, but the system of taxation does not provide for payment;
• the applicant is not a resident of the Russian Federation.

Also, it will not be possible to issue a deduction for a child who married before the age of majority. The rules that allow applying the deduction not only during the period of the right to it, but also later, do not apply to all deductions.

The procedure for granting the deduction is based on the date of birth of the children. That is, the oldest will be the first, regardless of whether the deduction was paid on him or not.

If the employee has twins, then he independently determines their order.

Definitions

Who can get

Each month you are eligible to receive:

• either parent who is legally married;
• divorced or unmarried;
• husband (wife) of the parent;
• adoptive parent, guardian, trustee;
• any of foster parents, assuming there are two of them.

If the child has one parent, then he has the right to receive a double deduction. You can apply it until the moment of marriage. The right is available until the child reaches the age of 18.

Also, this right will last until the age of 24 if the child is a full-time student - it does not matter if it is free or paid. This also applies to foreign higher education institutions.

The deduction for the child will be provided until the taxpayer's profit exceeds 350 thousand rubles per year. If this amount is higher, no deduction is given.

The following categories of citizens can count on a double deduction:

After a divorce, a woman is not considered a loner.

Current regulations

Basic normative act, regulating the issue of calculating the deduction, -. According to , the income of individuals who are taxed at the insurance rate of 13% can be reduced through a tax deduction.

Sample application form for tax deduction for a child

It is allowed to make the text shape free, but it is necessary to enter as much size information as possible into it tax break, number and age of children.

In the text of the application, state the following information:

The application also contains a request to provide a deduction for the child. An application is being sent executives organizations. The text is certified with a signature and date.

The application is submitted once, each year there is no need to draw up a new one. The reason for drawing up a new application is the birth of another child or a change of job. Written and electronic formats are allowed.

Video: filling out a 3-NDFL declaration

A sample application for a tax deduction for a disabled child can be viewed at the tax office or on the Internet.

The application must be kept in the accounting department of the enterprise throughout the entire period of the benefit. In case of dismissal of an employee or termination of the right to a deduction, the application is placed in the archive and stored for 75 years.

What are the deadlines to apply

An application is submitted when the employee becomes entitled to a child deduction. If an employee is just getting a new job, then he fills out an application at the moment.

Apply as needed. The request for a deduction is expressed before the end of the calendar year.

Otherwise, it is submitted to the tax office. The right to use the deduction is granted at will:

• funds are paid not after the application is made, but after the submission of documents;
• the deduction will be provided only if there is an application in writing;
• the deduction can be paid in the month the baby is born;
• pay out monthly.

In case of missed deadlines, a deduction for previous periods can be obtained from the tax service.

Thus, each parent who pays taxes can expect to receive a deduction for the child (children).

They have this right from the moment the baby is born. You can get a payment from your employer or the tax office.