Today, many parents are interested in what actions and conditions need to be fulfilled to reduce the size of the tax base, what documents need to be drawn up, what the limit is set for children in 2019, as well as many other features of this procedure.

In this regard, the article is devoted to the topic of tax discounts accrued for providing for a child, as well as the basic rules for issuing them.

Each parent who is officially employed and also pays personal income tax from other sources of income (if any) has the right by law to reduce the size of their tax base.

However, you can take advantage of the tax discount, which is available until he turns eighteen years old. And if the taxpayer’s daughter or son is a full-time student, the deduction will be provided until the age of twenty-four.

What are child deductions for?

Today, Russian tax legislation, namely articles numbered 218 and 219, establishes that the mother or father of a child can apply for a deduction in the following situations:

1. For security costs. Each individual who is the natural father, mother, trustee or guardian of a child, who is involved in his upbringing and support, is entitled to financial compensation.
2. To pay for education. If the taxpayer’s child is receiving full-time education and has not reached twenty-four years of age at the time of filing the deduction, then part of the money spent on education can be returned (if the payment took place less than three years ago).
3. For medical expenses. Sometimes it happens that an individual spends money to pay for medical services, as well as those necessary for the treatment of his child. In this case, the taxpayer has the right to return the personal income tax he previously paid or, in other words, to slightly reduce the price for treatment.

ATTENTION! To receive a deduction for the expenses described in the second and third paragraphs, be sure to make sure that the institution whose services the taxpayer used is licensed. Otherwise, you should not count on providing a tax discount.

What actions and conditions need to be fulfilled

To receive a deduction for a child, you must follow the same chain of actions as for any other type of tax credit. As a rule, this involves preparing and filling out certain samples of documentation, collecting all other copies of the required papers, submitting them for verification and waiting for the transfer of funds.

However, in order not to waste time and the above actions are not carried out in vain, we advise you to pay attention to the conditions that must be met to receive a child deduction:

• Submit documents on time. As you know, a declaration drawn up on form 3-NDFL is submitted no earlier than the next year after the year in which the taxpayer became entitled to this deduction.
• Child's age. As stated earlier, an individual is considered a child until he or she is eighteen years old. And if he studies, then the status of a child remains with him for another six years after reaching adulthood.
• Pay personal income tax. Since compensation for children is issued from the state treasury, or, in other words, the individual’s personal income tax is returned to him, then only taxpayers can receive a child deduction.

It should be noted that in the event of a reduction in the tax base for expenses related to payment for treatment or education of children, one must not forget to take into account such a factor as the statute of limitations for deductions, which is three years.

Documentation

To receive a child tax deduction, first of all, an individual will need to fill out documents such as a declaration (filled out in accordance with the 3-NDFL form), a certificate with information about income (issued by the employer and filled out according to the 2-NDFL sample), an application containing a request for personal income tax return and bank card details, as well as make a copy of the birth certificate.

If the taxpayer claims in connection with expenses for a child, the above list of papers must be supplemented with a copy of the license of the institution whose paid services were used, an agreement on their provision, as well as all kinds of payment documents.

Deduction limit in 2019

Tax legislation sets a certain limit on the amount of each type of deduction. That is, the taxpayer cannot receive an amount greater than that specified in the legislation as the maximum possible. Therefore, before counting on any amount of financial compensation for a child, make sure that it does not exceed the maximum permissible amount.

For standard deduction

A tax discount (the one that is provided for providing for children) is accrued to an individual until his total income, calculated from the beginning of the year, does not exceed an amount equal to 350,000 rubles. If the taxpayer’s annual income is less than the specified amount, then the deduction will be accrued to him throughout the entire tax period.

Thus, if the child’s father earns 50,000 rubles per month, then his tax base will be reduced from January to July inclusive. That is, for seven months he will pay tax on a slightly smaller amount than usual, and then this process will be suspended.

To understand until what month the children's standard deduction will be accrued, you need to divide its maximum amount (350,000 rubles) by the taxpayer's monthly income. The resulting number is the month during which the tax rebate will be issued for the last time in the year.

For social expenses for a child

In 2019, it is not always possible to reduce the tax base by an amount that coincides with the amount of expenses incurred by the parent. In case of fairly large expenses, you should pay attention to the following maximum restrictions:

1. 120 000 rubles – the maximum possible tax credit provided for expenses related to the payment of medical services for the taxpayer’s daughter or son, as well as the purchase of medications for them.
2. 50 000 rubles — This is the deduction limit for an individual who has paid for the education of his children, and it does not matter at all whether they are relatives or wards.

In order to find out how much more money an individual will receive in a year after providing him with the maximum amount of social deduction, you need to find 13% of the above figures. Thus, a parent can receive no more than 6,500 rubles per year for a child’s education, and 15,600 rubles for treatment.

IMPORTANT! If a parent is raising a child alone or the second parent refuses the deduction, then in this case the taxpayer is entitled to double compensation. However, the maximum permissible limits for child deductions remain the same.

In Russia, there are five types of tax deductions for officially employed citizens who pay personal income tax on their income. We have already written about . In addition to it, there are also social, professional, investment and standard deductions. The latter allows you to receive tax benefits for children.

Benefits are valid until the child turns 18 or 24 years old.

We tell you how to give more from your salary to children, and not to the state.

When can you use the deduction?

Both parents can claim the right to a tax deduction immediately after the birth or adoption of a child.

But the preference applies only to those incomes from which it is paid. Therefore, individual entrepreneurs on the general taxation system also have the right to claim this benefit. But individual entrepreneurs with other types of taxation cannot apply for a deduction.

It is worth noting that a tax deduction can be received not only by the child’s natural parents, but also by the parent’s new spouse. For example, if a mother with a child from a previous marriage remarried, then her new spouse also receives the right to a deduction.

Even a new spouse or the spouse of a parent who pays child support can take advantage of the tax break.

How does the tax deduction work?

The amount of the deduction depends on the number of children. The first and second children are entitled to a deduction of 1,400 rubles each. The third and subsequent children allow you to deduct another 3,000 rubles from the amount of earnings withheld by tax.

The tax benefit continues until the child reaches adulthood. Moreover, if the child turns 18 at the beginning of the year, then the deduction stops only after the end of the calendar year.

It is worth noting that the deduction is extended for the entire period of study if the child continues to receive education at a secondary or higher educational institution. But the maximum is up to 24 years old.

Moreover, even if the deduction is no longer provided for children over 18 or 24 years of age, they are still taken into account when calculating benefits for others. For example, if there are three children in a family, and one of them is 25, and the other two are under 18, then for the second they will give a deduction of 1,400 rubles, and for the third, already for 3,000 rubles.

For disabled children, the authorities provide a deduction at a higher rate. If a child is being raised by his own parents - 12 thousand rubles, and if he is being raised by adoptive parents or guardians - 6,000 rubles.

How much can you save with a tax deduction?

The amount of savings depends not only on the tax deduction limit, but also on the amount of salary. For example, a parent earns 40 thousand rubles a month and has two minor children. Thus, personal income tax will not be calculated on the full amount of the salary, but with a deduction of 2,800 rubles. The following is the method for calculating taxation:

(40000 – 2800)*13% = 4836 rubles.

As a result, the parent will receive the following amount:

40000 – 4836 = 35164 rubles

Without the benefit, the tax would be calculated from the full amount of the salary and would not be 4836 rubles, but 5200. It turns out that the deduction allows you to save 364 rubles per month, or 4368 rubles per year.

At the same time, it is worth making a reservation that 350 thousand rubles is the maximum amount of annual income at which a parent has the right to a deduction.

What documents do you need to collect to receive a tax deduction?

You can fill out an application for a tax deduction directly at work in the accounting department. The following documents will need to be attached to the application:

• a copy of the child’s birth or adoption certificate;
• a copy of a passport with a marriage mark or a marriage registration certificate (if the parents are married);
• a certificate from an educational institution confirming full-time education (if the child is a student or undergraduate).
• certificate of disability (if the child is disabled).

After submitting the documents, the accountant must calculate the deduction. If you did not submit documents immediately after the birth of the child, but after a few months or six months, then the accountant will also recalculate the personal income tax for this period.

The deduction can be returned for up to three years, if you did not receive it previously. To do this, you will have to contact the tax office and prepare a standard set of documents, as well as a 2-NDFL certificate from work about income for previous years and a self-completed 3-NDFL declaration.

The tax office will check the documents for about three months, and if everything is in order with the documents, it will transfer the money to your account within a month.

Who can double the tax deduction?

A single parent can apply for double deduction if the other parent is dead or missing. A single mother can also claim a double deduction if there is no information about the father on the birth certificate. However, if the single parent marries, he loses the right to double deduction.

A divorced parent can also claim a double deduction, but this requires that the other parent renounce the benefit in his favor. At the same time, if the second parent is not employed, is an individual entrepreneur, or is on parental leave, then they will not be able to calculate a double deduction.

The most popular and well-known tax on the territory of the Russian Federation is personal income tax, but not everyone knows what income tax benefits there are. As you know, income tax applies to absolutely all officially working citizens, so attention to this type of tax is always extremely close. Experts believe that the level of well-being of Russian citizens directly depends on the income tax. For this reason, everyone should know how you can save on personal income tax, or rather, return part of it.

Every working citizen of Russia knows that 13% of his official salary will be transferred monthly to the state treasury. This is personal income tax. In addition to the fact that this type of tax is transferred from wages, it must also be paid from each income received by a person in the reporting tax period, that is, in a year. However, there are many exceptions that make it possible to avoid payments or return funds over time.

For certain categories of citizens, the government provides tax benefits for individuals. This is a special type of government support that helps people save on important purchases. If a person purchases housing or a car, he can eventually return the amount of personal income tax paid. In addition, benefits apply to expenses for education, the purchase of important and expensive medicines, or care in a medical institution. If there is a small child in the family, the parents also have the right to return part of the income tax. A similar opportunity is available to Russian citizens who have received benefit status, for example, veterans.

Personal income tax payments are made from each salary. In this case, a person’s annual income plays an important role. To calculate it, you need to add up all the amounts of money that were transferred to the taxpayer’s account during the reporting period, that is, the year. It is worth noting that in this case there may be a minimum charge that is not subject to taxation.

Income tax benefits

Many Russian citizens have the right to use ordinary and social benefits, but not everyone knows how much and when can be returned from previously paid funds.

Russian legislation states that personal income tax benefits can be monthly or one-time. The latter includes the refund of property tax at the expense of personal income tax. Money can be transferred several times, but the amount limit is limited to 13% of 2 million rubles. If the tax rate for one person is reduced by 260 thousand, he should not count on any more property tax refund.

At the beginning of 2016, several significant changes were made to Russian legislation that affected wages. For example, previously everyone was in exactly the same conditions, and personal income tax was paid by all individuals on each income. The rate was the same, that is, 13%, so it was unprofitable for the employer and the employee himself to underestimate income and transfers.

The new rules may greatly affect the level of “white” wages, since it will be more profitable for some categories to reduce amounts in order to avoid paying a significant tax. Experts have different views on innovations, but they all believe that even minor changes in tax legislation can lead to serious consequences, both positive and negative.

Since 2016, the total income of the taxpayer is taken into account. If he receives more than 512 thousand rubles, then the tax rate for personal income tax will no longer be 13, but 23%. People with fairly high incomes will pay the government significantly more than citizens with average incomes.

In addition, the Russian government has developed a bill according to which payments will not be collected from socially significant profits. This category includes presidential grants for significant research. In addition, Russian citizens who have unemployed status and receive benefits from the state may be exempt from paying taxes. Subsidies for farmers should also not be subject to taxation. Income tax benefits also apply to representatives of large families who have recently become owners of land plots that were previously state or municipal property.

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Social benefits

There are certain categories of citizens who have the right to enjoy monthly benefits. We are talking about participants in military operations in Afghanistan, who are entitled to benefits in the amount of 500 rubles, single parents and those raising a disabled child with benefits in the amount of 2 thousand rubles. This category also includes the amounts that families spend on their children’s education, treatment in Russian and foreign clinics, and the purchase of expensive medications.

Registration of social benefits can be made at the place of work of taxpayers. In order to return part of the tax payments, it is necessary to provide documents that will confirm that the person actually spent the money for certain purposes. If you wish, you can act not through your employer, but submit documents to the tax service yourself. In this case, you must contact the territorial branch of the Federal Tax Service.

Social benefits for income tax include benefits that are available to families with children. If parents are raising 1 or 2 children, they are entitled to a tax deduction in the amount of 1,400 rubles. After the third baby appears in the family, this unit of society will receive the status of having many children. At the same time, the amount of the tax benefit will be increased to 3 thousand rubles. Similar figures apply to families raising children with disabilities.

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Property benefits

This type of state support can be received by all individuals who are citizens of the Russian Federation and have recently purchased housing. We are talking about purchasing an apartment or a private house, as well as spending on the construction of a residential building on your own land.

You can receive this tax refund only from 2 million rubles. That is, the maximum amount of payments should not exceed 260 thousand rubles. The taxpayer has the right to request this money once in his life.

In Russia, individuals are required to pay taxes on their income (personal income tax) - the state withholds 13% from the salary of each employed person, which is done automatically by the organization’s accounting department. Since 2000, citizens have been provided with a tax deduction for children, called the standard one, the essence of which is to reduce income tax. Read more about this type of deduction in our article.

Child tax deduction: how is it regulated?

The provisions on this aspect, specified in the second part of the Tax Code (FZ-117, Article 218), state that working parents with one or more dependents can receive a salary that is not fully taxed:

A - B = C*13%, where A is the officially established salary amount, B is the deduction provided, C*13% is the state duty.

The greater the number of dependent children, the smaller the tax base, which means the monthly income is higher than usual. But this benefit program has restrictions on the age of children.

Article 218. Standard tax deductions (Federal Law No. 117)

Table 1. Who does the deduction apply to?

The government takes into account the interests of all categories of working parents, therefore it extends the tax deduction to children of all social statuses: natural, adopted, foster, warded and under guardianship. But only for natural and adopted children, each parent can obtain approval for a monthly refund; in other cases, the right is given to only one taxpayer in the family.

If for some reason the child is in another country (living, studying, etc.), then the law does not lose force: parents living and working in Russia continue to benefit from a refund. But the documents are generated in the dependent’s country of residence.

Important! If a student takes academic leave for a certain period, then parents still do not lose tax benefits during it.

Refunds in 2019: amount

Since 2016, the amount of the standard deduction has not changed and in 2019 it has the same values.

Table 2. Number of children in the family and provided payments for them

Further calculations for the fifth, sixth (etc.) child do not change.

Families with a disabled child of any group receive a refund of taxes paid until the child reaches adulthood. Only those whose children belong to the first two disability groups and are trained under the same conditions as ordinary children can count on further deductions (up to 24 years of age).

Table 3. Refund amounts due for a disabled child

2019 income limit for deduction

For a tax deduction, there is a maximum value of earnings for one reporting period, upon reaching which the tax deduction for children is no longer provided to the employee. In 2019, this limit is 350,000 rubles (before 2016 it was 70,000 rubles less). This means that if an employee’s salary reaches this value from the beginning of the reporting period in any month, then he loses the right to a tax deduction until the next reporting period. These do not include income of tax residents received in the form of dividends with equity participation.

Double deduction: possibility of receiving

Law No. 117 draws attention to the possibility of receiving a double deduction.

Calculation of tax deductions using examples

Example 1. One child living with two parents

The father's monthly income excluding taxation is 30,000 rubles, and the mother's is 25,000 rubles. Each of them wrote an application to use the standard tax deduction. Without taking into account deductions, their final income will be:

1. 30000*13%=3900 (tax), therefore, 30000-3900=26100 rubles - father’s salary
2. 25000*13%=3250 (tax), therefore, 25000-3250 = 21750 rubles - mother’s salary.

When using the standard deduction:

1. 30000-1400 = 28600 is the amount that will be taxed, i.e. 28600*13%=3718, in total 30000-3718=26828 rubles - father’s salary.
2. 25000-1400 = 23600, which means 23600*13% = 3068, and 25000-3068 = 21932 is the mother’s salary.

Example 2. Two children living with one parent (legal representative)

If, for example, a widowed mother is raising two children, then she will receive a double refund. Let’s say the mother’s salary is 40,000 rubles. Without deduction, her salary will be: 40000 * 13% = 5200, i.e. 40000-5200 = 34800 rubles.

Taking into account the benefits, the income will change as follows: 40000-1400-1400 = 37200, but since the deduction doubles, we will once again subtract the required amounts from this amount: 37200-2800 = 34400, and tax will be levied on this amount: 34400 * 13% = 4472, salary will ultimately be 40000-4472 = 35528 rubles.

Example 3. Two parents raising 3 children.

Both spouses work and officially receive 50,000 rubles each, and each of them decided to exercise their right to a deduction.

If the refund were not applied, then their income would be: 50,000 * 13% = 6,500 and 50,000-6,500 = 43,500 rubles. Taking into account the tax deduction, we determine the required salary: 50000-1400-1400-3000 = 44200, which means that the tax will be 44200 * 13% = 5746 rubles, and the salary 50000-5746 = 44254 rubles for each.

If the father refuses a tax deduction in favor of the mother, his salary will be 43,500, while hers will be: 50,000-(1400+1400+3000)-(1400+1400+3000)=38400, which means 38400*13% = 4992 and 50000-4992=45008 rubles - salary of a parent with many children, using a double tax deduction for children.

Example 4. An adopted child with a disability and a natural child in a complete family

If only the father works and receives 30,000 rubles, while the mother is unemployed, then he will not be able to take advantage of the double deduction. To calculate salary, it is taken into account that the child is disabled and has adopted status.

The father’s salary will then be: 30000-1400-12000=16600, i.e. 16600*13%=2158, and 30000-2158=27842 - the adoptive parent’s salary.

If the mother starts working officially, but decides not to use the deduction in favor of her husband, then his salary will be: 30000-(1400+12000)-(1400+12000)=3200, tax 3200*13% = 416, which means 30000- 416=29584 rubles salary for a foster parent who enjoys a double deduction and has two children, one of whom is disabled.

Example 5. One guardian raising a disabled child

If the guardian’s salary is 30,000 rubles without taking into account deductions, with taxation it will be 26,100 rubles. Since a disabled person is under guardianship in a single-parent family, when calculating an employee’s salary, the established amount of the refund is doubled: 30000-6000-6000=18000, 18000*13%=2340, 30000-2340=27660 - the amount of income from the salary .

Employed citizens who receive a salary or have other sources of income are required to pay income tax to the state budget.

They increase the wages of citizens, or provide the opportunity to return some part of the money previously spent on paying for a course of treatment in medical centers or resolving housing issues.

Many are also interested in the question: How much income will be accrued in 2019?

The amount of child tax refund you receive can be determined by several factors. There is a certain list of documents, according to which the amount of money returned to citizens after paying tax contributions is determined.

What does the legislation say?

In accordance with the provisions clause 1 art. 56 Tax Code of the Russian Federation, tax deductions mark categories of citizens who have any advantages over others. These categories of citizens are given the opportunity to avoid taxation or make partial payments to the Federal Tax Service. All deductions apply only to income, which is subject to a 13% rate. This is indicated in paragraph 3 of Art. 210 Tax Code of the Russian Federation.

The amount of the child benefit is established in accordance with the current regulations Art. 218 Tax Code of the Russian Federation.

In paragraph 1 of section. 4 subjects are determined entitled to such a deduction. These are related to:

The order of the Ministry of Finance states that the provisions of the legislative framework imply a standard tax deduction for minor children for two parents in whose care the children are. In the event of a divorce, one of the parents may refuse to provide such a benefit. In such situation double deduction may be granted to the parent having custody of the children.

The legislation also provides for the amounts of such deductions, determined by the number of minor children in the family.

Income limit

Fathers or mothers are provided with double the tax benefit. When one of the parents or guardians refuses such a benefit, the other can fully count on a double deduction. The maximum income of parents to receive personal income tax benefits for children for all categories of taxpayers without exception is 350,000 rubles.

As the legal portal in St. Petersburg has already notified everyone, the government has given its consent to the allocation of special funds for support. They justify this decision by the real need to provide greater material support to families with a relatively low level of social security. It should be noted that the established limit is 350,000 rubles. makes it possible to apply for a benefit for the entire year only to citizens whose income only slightly exceeds 29,000 rubles. For others, this opportunity will end in the month when this amount is exceeded.

According to information provided by Rosstat, based on the summed up results before the end of 2015, the average salary in the country was approximately 32,000 rubles. This means that for many citizens of the Russian Federation who are raising small children, it becomes possible to claim only a small amount of financial support.

How to track the maximum amount

To avoid mistakes when comparing income with the limit, you need to follow three basic rules:

1. First of all, when determining the limit, you need to take into account income that is subject to tax at a 13% rate. These include payments under approved civil agreements, monthly salaries, etc. Receipt of dividends is not taken into account. They are now taxed at the standard rate of 13%, but the standard dividend relief does not apply. This is stated in paragraph 3 of Art. 210 Tax Code of the Russian Federation;
2. If income falls under any other tax rate, it should not be included in the calculation. Also not taken into account are amounts that are not subject to any taxes at all. Income, some of which is not subject to personal income tax, must be taken into account in the limit only to the extent that will be subject to the 13% tax. For example, funds in the amount of 4,000 rubles spent on the purchase of gifts will not be subject to personal income tax, and therefore are not taken into account when determining the limit;
3. If an employee has not been working for an organization since the beginning of the year, the limit must be calculated taking into account income from other employers from that year. To determine the limit, you will have to provide 2-NDFL declarations from the organization in which the citizen previously worked.

This is the basic principle of determining the limit on your income to determine personal income tax benefits for children.

Deduction amounts

Tax benefit amount provided monthly will correspond to:

For each adoptive parent, guardian, or guardian, the amount of tax benefits for children is determined in a similar amount. If there are children under guardianship with an assigned disability status who are studying in educational institutions, the amount of such a deduction will correspond to 6,000 rubles.

The rules for providing a standard tax deduction are described in the following video: