Standard child tax credit claim form. Applications and other documents for deduction

Application form for standard tax deduction for a child is not established by law, and an application for the provision of a personal income tax deduction for a child is drawn up in an arbitrary form.

You will need the Standard Child Tax Credit Form and Sample Claim Form to provide all Required documents employer or tax office.

Samples of filling out an application for granting a deduction for a child:

Sample application for a double tax deduction download the form

You can read about all the reasons for providing a double deduction for a child in the article Deductions for children.

Sample application letter for tax waiver for children

This application must be made in two copies and submitted at your place of work and at the place of work of the other parent.

Parents who have minor children are entitled to a child tax deduction. To do this, you need to be able to correctly write a statement.

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The legislation of Russia provides for the payment of personal income tax from persons who are officially employed, for them this is done by the organization.

When the personal income tax deduction is calculated, the amount received is taken into account wages. Russian legislation there are cases when contributions are not collected from a person.

This privilege is granted to parents who have minor children and some other categories of parents.

Main information

The size of the tax reduction depends on how many children there are in the family, whether there are any disabled people among them, and who the recipient of the deduction is for them - a parent, guardian, adoptive parent.

If the parent is the only one, or the second one refused the deduction, the amount of the child deduction will be twice as much. The employee must present supporting documents about all circumstances.

What it is

The tax deduction for a child is 13% of the tax. This tax deduction applies to standard benefits, which allows you to reduce the amount of the deduction.

In this regard, parents receive more salaries, because less tax is levied on them. There were no changes in 2019 regulations that govern this issue.

Primary beneficiary circle

Russian law states that this right applies to all parents who have children under 18 years of age. This right allowed to parents who do not live together, but have common children.

It also applies to citizens who have entered into an official marriage with a person who has children and to official guardians or adoptive parents.

The legislative framework

This procedure is regulated by the Tax Code and the Family Code:

• in Art. 218 of the Tax Code of the Russian Federation, a list of citizens to whom this benefit applies. The issue of the maintenance of minor children in the Family Code of the Russian Federation is described in Art. 80;
• since February 2012, the Ministry of Finance issued an order indicating the amount of the deduction if a disabled child lives in the family;
• the order of February 2011 spelled out the amount of benefits for each child in the family.

How to write an application for a tax deduction for a child

An application to the employer for a tax deduction for a child is written in one copy. But the employer may offer to write re-application, in case of a change in the amount of the deduction and the availability of other supporting documents, on the basis of which it is possible to execute this procedure.

Photo: application for a tax deduction for children

Often, this application is written upon employment, or upon the birth of a child, is transferred to the accounting department of the organization.

This procedure is not mandatory, if the employee has indicated a desire to use this service, then this is not prohibited by law. The law does not establish a single form for writing an application.

In each organization, it is written in an arbitrary form, but should have the following information:

• the cap is written at the top of the form, the information of the applicant, as well as the authorized person to whom the request is made (full name, position);
• the name of the application, in the middle of the form, “Application” is written;
• the main body of the statement. In this part, it is written with the following words “I ask you to provide a standard tax deduction in accordance with Art. 218 Tax Code RF on my minor child (full name of the child). date of birth of the child;
• a list of documents that are attached is prescribed.

At the end of the document, the applicant must write his full name and sign. Can be in printed form compose a letter, but this form must also have the original signature of the applicant. You can apply for a tax deduction for a child.

The responsible department must retain all applications until these benefits are in effect. After the dismissal of an employee who was entitled to such a benefit, the documents must be kept at the enterprise for another 75 years.

Conditions for registration for children

In order to be eligible for a tax deduction for children, you must meet the established conditions:

Disabled

A parent has the right to apply for a benefit for a disabled child in such moments:

• a minor child with a disability, it does not matter what type of disability;
• a child who is a disabled person of the first or second group, but at the same time is studying at the university on a full-time basis, while the age is from 18 to 24.

The amount of this deduction per month will be 3,000 rubles, the allowance will be issued to one of the parents, or guardians, and foster parents.

For learning

In Art. 219 of the Tax Code states that every citizen who officially works and pays for the education of his child at the university has the right to a tax deduction.

The deduction is 13% of the amount spent. To do this, you must provide a certificate that confirms the completion of training at this university.

In order to return part of the amount spent to pay for tuition, it is necessary to provide the tax service with an agreement from the university, as well as all checks and receipts for payment.

This procedure can be done before the child is 24 years old. The deduction limit is set to 120,000 rubles, this amount is the maximum before issuance.

For 2 children

An application for a tax deduction for two children is written in one copy in the accounting department of the organization. In connection with latest changes in 2016, for the first 2 children, the payment consists of 1,400 rubles for each child.

For the next child, the payment is 3,000 rubles. The deduction can be issued by one of the parents. It is necessary to provide certificates stating that the other parent did not draw up this deduction.

At birth

At the birth of a child, a person who is officially employed has the right to issue a tax deduction in connection with the birth of a child. To do this, you need to write an application to the accounting department of the organization.

The parent must provide a birth certificate of the child, as well as other documents that are set for registration.

Registration principles (sample)

The statement has a standard structure:

• a header, which is located in the upper right part of the sheet;
• the applicant's data is written in the text;
• the name of the document in the center;
• essence of the statement;
• the text part of the application;
• list of attached documents.

The document is signed by the applicant. An electronic application form with the signature of the applicant is allowed. A deduction may be denied to a person who has not submitted an application for a deduction within the established time frame.

Photo: how to provide a standard tax deduction for children

For example, no more than 3 years should pass from the moment of graduation from the University, when it is still possible to apply for a payment.

Providing the required documents

To receive a tax deduction for a child, you must provide copies of the child's birth certificate. Usually, the deduction is provided for children under 18 years of age.

The exception is children under the age of 24 who study full-time at the university.

In this case, to confirm the right to a deduction, you should ask the employee for a certificate from the child's place of study.

If the child is studying abroad, the certificate of study must be translated into Russian. Also, the employee must submit an application for a tax deduction.

There is no form for this application. The application is submitted in any form. Documents for obtaining a tax deduction:

• the passport;
• salary certificate;
• certificate of study;
• copies of tuition receipts;
• documents certifying the degree of relationship;
• claim for reimbursement.

Where to get help

The tax deduction can be received in the organization at the place of work. To do this, you need to apply to the accounting department.

If the benefit is not provided by the organization or was not provided in full size, the employee can claim a refund through the IFTS.

The amount of the stipulated payments

The amount of the tax deduction directly depends on the number of children who are supported by the taxpayer:

In order to correctly determine the amount of the deduction, you should line up the order of children according to their dates of birth.

Features of the double surcharge

The legislation of the Russian Federation allows the receipt of a double surcharge for certain categories of citizens:

The taxpayer must provide documents confirming his right to the deduction and write an application. A correctly drawn up application will allow the employer to apply the due deductions on time and correctly withhold personal income tax. How to write such a statement, we will consider in our article.

Standard deduction per child - application

The income tax deduction is that part of the earnings on which income tax is not charged. If the employee has children, then each of them is entitled to a deduction in a certain amount.

The size of the reduction in the tax base depends on how many children there are in the family, whether there are disabled children among them, and also who the recipient of the deduction is for them: a parent, adoptive parent, guardian, etc. If the parent is recognized as the only one, or the second parent refused the deduction, the amount of the "child" deduction will be twice as much. About all these circumstances, the employee must provide supporting documents.

The "Children's" deduction is applied to the taxpayer's income up to the month in which they exceed 350,000 rubles. Further, the entire amount of his earnings will be taxed.

The employer is not entitled to apply tax deductions without the consent of the employee, therefore, in order to obtain the right to reduce the tax base, the employee writes an application for a deduction for the child.

New employees with children write an application when applying for a job. Employees already working at the enterprise apply for a deduction for a child after his birth (adoption), that is, when they have the right to this type of deduction.

The legislation does not contain a single form for such a statement. The employee can write it in any form, indicating the type of deduction that he wants to receive, the basis for this, listing the children who are entitled to the deduction, and the attached supporting documents. The employer can develop a sample application for a deduction for a child himself, entering into it all the necessary details and fields that the employee will only have to fill out.

Documents attached to the application

Copies of documents submitted with the application (a sample application for a deduction for a child is published at the end of our article) must confirm the employee's right to a "child" deduction. Parents (guardians, adoptive parents) attach to the application a copy of:

• Children's birth certificates, adoption certificates;
• marriage certificate;
• Certificates: from the place of full-time study of the child, about disability (if the child is disabled).

The single parent or adoptive parent, in addition, must attach to the application for the deduction for the child:

• Document confirming the absence of the second parent: death certificate, court decision on recognition as missing;
• A copy of the pages of the passport confirming the absence of a valid this moment marriage.

Foster parents, guardians and trustees additionally attach:

• An extract from the guardianship authority on the right to custody of the child;
• An agreement on the right of guardianship or guardianship, or on the transfer of a child to a foster family.

The entire package of documents is transferred to the employer, and if the right to deduction is confirmed, then he will take it into account when deducting income tax from the employee's earnings.

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 in 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.

Right to standard deduction parents appear 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 has not provided the necessary documents, then the employer, on his own initiative, does not have the right to establish that child deduction.

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 not be provided 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.

According to the current Tax Code of the Russian Federation, each employee with children can take into account when calculating personal income tax standard deductions. 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, cash amounts from equity participation in the activities of organizations and dividends are not taken into account in the calculation.

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 spouse’s place of work and his statement of refusal, certified at work.

The application of tax benefits begins with 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 with a disability 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 credit. 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 tax break- These include photocopies of birth certificates, adoption certificates, disability certificates, 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.