How much income tax if there is 1 child. Income tax on wages with one child. Income tax relief. How to get a deduction for children
The standard tax deduction for a child is a personal income tax deduction, which can be issued by those providing for a child:
- parents;
- adoptive parents;
- guardians;
- adoptive parents;
- spouses of adoptive parents;
- unmarried parents in the event that they officially pay child support or otherwise provide for the child.
Spouses of trustees, guardians and adoptive parents are not entitled to a tax deduction for a child.
You can receive a deduction for a child until the month in which your income from the beginning of the year, taxed at a rate of 13%, exceeds 350,000 rubles.
2. What is the child tax credit?
The amount of the deduction depends on how many children you have. For each month, a deduction is due in the amount of:
- 1400 rubles - for the first child;
- 1400 rubles - for the second child;
- 3000 rubles - for the third and each subsequent child;
- 12,000 rubles - for a disabled child for parents, spouses of parents and adoptive parents;
- 6,000 rubles - for a disabled child for guardians, trustees, foster parents, spouses of foster parents.
If you have more than one child under the age of 18 (or under 24 if you are a student), the deductions for them are cumulative. When a child reaches 18 (24) years of age, the deduction for him ceases to be provided, however, if he has younger brothers or sisters, they are still considered second (third and so on) children and appropriate deductions are provided for them.
The amount of the tax deduction is the part of your income that will not be taxed. That is, if you have one child and you filed a tax deduction, then 13% of 1,400 rubles will be returned to you, if you have two children, then from 2,800 rubles, and so on. If the deduction is received by one of the two parents, as the other refused to receive the deduction, or if the child has only one parent, the deduction is given in double the amount.
You can get a deduction both from the employer and the tax office by submitting an application along with a declaration in the form of 3-NDFL.
3. What documents are needed to receive a deduction?
- certificate in the form 2-NDFL (requested from the employer);
- a copy of the birth certificate of the child (if there are several children, copies of the birth certificates of all children, even if the deduction is not provided for one of them);
- a copy of the court decision on adoption (adoption), if you are a foster parent;
- a copy of the decision to establish guardianship (guardianship), if you are a guardian;
- a copy of a certificate from an educational institution (educational institution), which indicates the period and form of the child's education (submitted once a year), if the deduction is provided for a child aged 18 to 24 years;
- a copy of the marriage certificate and a statement by the parent that the child is jointly dependent on the spouses, or a copy of the agreement on the payment of alimony (a writ of execution, a court decision on the transfer of alimony for the maintenance of the child in favor of the other parent), if you are the spouse of the child's parent;
- a copy of the certificate of disability (if the child is disabled);
- application of the second parent (sample application) on refusal to receive the deduction and certificate 2-NDFL from his place of work (if you wrote an application for a double deduction due to the refusal of the second parent to receive the deduction);
- a copy of a document confirming the status of a single parent (if you wrote an application for a double deduction as a single parent).
4. How to apply for a tax deduction for a child through an employer?
In order to receive a standard personal income tax deduction for a child on a monthly basis, you need to write an application (sample application) for the deduction in any form addressed to the employer. There is no need to update the application annually. You will need to write a new application only if you become eligible for another deduction. For example, another child is born. Documents confirming the right to deduction will need to be attached to the application.
The employer must provide a tax deduction for each month of the tax period (calendar year) during which an employment contract is in force between him and you. However, in the case of standard deductions for children, there is a limitation: the deduction is valid until the month in which your income from the beginning of the year, taxed at a rate of 13%, exceeds 350,000 rubles.
If you are officially employed and pay personal income tax, then if you have children, you are entitled to receive a monthly child deduction from the moment the child is born. The more children in the family, the larger the amount of the deduction. In most organizations, the employer, on his own initiative, conducts all operations to obtain a deduction for children for his employees, but not in all. Even if your employer did not make a deduction for you, then you have the right to return all the funds due for the last 3 years. Let's figure out what a tax deduction for children is, who is entitled to receive it and how to apply for it.
“Tax deduction for children” - what is it?
An incentive measure for citizens aimed at supporting families with children and low incomes. That is why the law clearly defines the limit. As soon as your income from the beginning of the year passes the mark of 350,000 rubles, then in the following months of the year you will not be given a deduction. for example, with an income of 100,000 rubles per month, the deduction will be provided for the first 4 months of the year, then the deduction can only be received from the next year until the very threshold of total income is reached.
In fact, the tax deduction consists in a certain benefit when paying personal income tax, which is enshrined in paragraph 4 of part 1 of Art. 218 of the Tax Code of the Russian Federation. The deduction amounts are fixed and prescribed in the Tax Code:
- 12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II;
The tax deduction for each month of the tax period applies to the guardian, guardian, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts:
- 1,400 rubles - for the first child;
- 1,400 rubles - for the second child;
- 3,000 rubles - for the third and each subsequent child;
- 6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.
Important! The state does not pay you the amount prescribed in the Tax Code. This amount is deducted from your tax base. Those. with an income of 25,000 rubles per month and the presence of one child, personal income tax will be subject to an amount of 23,600 rubles, i.e. every month you will save 182 rubles due to the tax deduction.
Related articles:
Tax deduction for a child from an individual entrepreneur
Individual entrepreneurs also have the right to receive a tax deduction, but not all, but only those who pay 13% of personal income tax on their income (general taxation system). An individual entrepreneur on a simplified taxation system, a patent or an imputation will not be able to receive a deduction for a child.
Tax deduction for children if the parents are divorced, for common children, if the parent is the only one and in other atypical situations
The legislator provides for various discrepancies from “typical situations”. If the parents are divorced, then, subject to the maintenance of a common child, both parents are entitled to receive a tax deduction for children.
Each subsequent child of each parent will provide the opportunity to use the tax deduction of the next gradation. For example, in a family, each parent has one child from previous marriages and one common child. It turns out that together they support three children, respectively, each of them has the right to receive tax deductions of 1,400 rubles for the first child, 1,400 rubles for the second and 3,000 rubles for the third.
By the way, when calculating the tax deduction for a child, all children are generally taken into account. Even those that have grown a long time, on which you no longer receive a tax deduction. For example, you already have two children - 25 and 27 years old, then a third child appears. For the third child, you can get a deduction of 3,000 rubles.
Double tax deduction for a child
The only parent of the child has the right to a double deduction if the second parent has died or disappeared without any additional paperwork, single mothers also have the right to a double deduction if there is no entry about the father in the birth certificate of the child, or it was brought in from the mother's words.
Parents who are divorced may agree to receive a double deduction for one of them. In this case, the second parent must issue a written refusal to receive the deduction at the place of work.
How do I apply for a tax deduction for a child?
In many organizations, this is done at the initiative of the employer (for this, the employer takes a copy of the child's birth certificate from you), but it is better to check the information in the accounting department of your enterprise.
The employer himself did not draw up anything, what should I do?
You need to contact the accounting department, providing them with an application for a deduction and a set of documents:
- A copy of the child's birth or adoption certificate.
- A copy of the passport with a marriage mark or a marriage registration certificate if the parents are married.
- A certificate from an educational institution stating that the child is a full-time student, if he is a student.
- Certificate of disability if the child is disabled.
In case of receiving a double deduction, you must also provide a document that will confirm the right to receive a double deduction (death certificate, passport stamp, documents from guardianship authorities, etc.).
If you do not apply at the beginning of the year, then there is nothing to worry about. The accounting department will make you a recalculation for all previously worked months.
Renewal is automatic every year unless you change jobs or have a second/third/fourth/fifth child.
If you changed jobs, then bring a 2-NFDL certificate from your last job, the accountant will credit your past income and make a calculation.
How to get a tax deduction for children for 3 years
If for some reason you did not receive a deduction or did not receive it, then you have the right to return all overpaid taxes for the last 3 years. To do this, you need to contact the tax office at the place of residence with the following set of documents: an application, copies and originals of documents giving the right to a deduction, a 2-NDFL certificate from work on income for previous years and a self-filled 3-NDFL declaration.
As a result, the tax authorities will check your data within 3 months, and then notify you in writing of the decision. If it is positive, then the money will be credited to you within a month.
The state provides working citizens with children the right to take advantage of a tax deduction in order to reduce the amount of mandatory personal income tax. The accounting department of the employer should calculate the amount of the deduction. But in some cases this does not happen, and the citizen who has paid the tax can return the overpaid tax through the tax office.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
General concepts
Employees are entitled to the so-called standard. One of them is the personal income deduction (PIT).
The bottom line is that the part is tax-free, which allows you to lower the tax base and thus make the salary a little higher.
The deduction has several features:
- provided for each child, depending on his age;
- as soon as the minor reaches the age of 18 or 24, the deduction stops;
- the amount of the tax deduction depends on the number of children;
- when calculating the total amount of the deduction, all the children of the taxpayer are taken into account, even if the deduction is no longer made for one of them.
The amount of the deduction is small, but for the year it may be of interest. If the accounting department of the enterprise did not calculate the deduction, then the taxpayer can apply to the tax office and receive the tax in full for the year or the last few years.
What it is
Citizens pay a 13% income tax to the state budget every month.
That is, the amount that is given to them in their hands is 13 percent lower than the amount initially accrued. The obligation to transfer personal income tax is assigned to the employer.
If a taxpayer who is officially employed and from whose salary personal income tax is paid in good faith has a child, then the amount of tax can be reduced.
To do this, there is a certain scheme for applying deductions from the taxable base.
Standard deductions are set by law and are subject to change. The right of deduction is given to all citizens in whose care there are minor children.
To whom does it apply
Several categories of working citizens have the right to use the standard deduction:
They must provide documentary proof of the right to the deduction. In addition, it is necessary to apply for the application of the deduction, since without it the official movement according to the documents is impossible according to the regulations.
The law on taxation of citizens of the Russian Federation has a gap - it does not say when and how exactly a citizen must apply to an employer for a deduction if they have or have children.
The corresponding clarification was made by the Ministry of Finance:
After the application is written, all the worries regarding the calculation of the amount and multiplicity of deductions fall on the accounting department of the enterprise.
Where should you go
The standard tax deduction in the vast majority of cases is done through the payroll accounting department of the employer.
It is important that the employee himself is obliged to apply for a deduction, otherwise the accounting department will not count anything.
Based on the submitted papers, the accountant will make all the necessary calculations, and from the next month after the appeal, the employee will see a salary increase. The more children, the greater the deduction, the greater the salary given out.
If the employee has not applied for the deduction, then he does not lose the right to it, but he will have to act in a different way - through the tax service.
Thus, there are two ways to get a personal income tax deduction:
In any case, you will need to confirm your right to a deduction by collecting papers. For the tax service, they will be the same as for the employer, plus personal income tax withheld.
Such certificates will need to be obtained from the accounting department. If the tax inspector sees that the applicant has grounds for the deduction, then within four months the entire amount will be transferred to the citizen's account at once.
Child tax deduction for past years
The standard tax deduction is given to both parents, or to one of the parents if the other parent waived the deduction in favor of the first parent.
Accordingly, mother and father, or only one of them, can apply to the tax service to receive the amount of the deduction for previous years.
An appeal to the tax office is possible in two main cases:
The task of taxpayers is to provide comprehensive evidence of the fact of the appeal. Among them, there must be a statement of income and a certificate of actual wages received.
If the necessary conditions are met, the tax authority will return the deduction for the child for previous years. How long does it take to receive documents?
By law, the taxpayer can request a refund not only for the past year, but also for the previous two years. That is, in 2020 it will be possible to return the deduction for 2020, 2020 and 2020.
The reasons why the deduction at the place of work was not presented may be the following:
In the latter case, the company may be fined after an appropriate tax audit.
Required conditions
In order for the tax office to return the overpaid income tax, certain requirements of the law must be met.
They are in fact the same as when contacting an employer. However, additional information is needed.
A standard deduction will be granted if the applicant's situation meets the following conditions:
| Indicators | Description |
| The taxpayer has an official place of employment | and the employer conscientiously and regularly transfers personal income tax |
| The applicant has minor children under 18 years of age or children under 24 years of age | having the status of a student, postgraduate student, etc. with full-time study at an educational institution |
| The taxpayer applied to the tax authority with an official application | attached all the necessary papers |
| The taxpayer confirmed with a certificate from the employer that he had official income | from which the full personal income tax was paid |
The more children a citizen brings up, the greater the amount of deduction given to him. However, the principles for determining the deduction limit the amount based on wages.
This requirement is fixed at the legislative level:
In other words, the deduction will be provided until the amount of wages for the year on an accrual basis reaches the established limit. Depending on the size of the salary, for some taxpayers this will happen earlier, for others later.
The value of the standard deduction for children is set as follows:
These amounts are not subject to taxation, their parents will receive without removing the 13 percent tax.
If there is only one parent in the family, he is entitled to a double tax deduction. That is, the amount of the deduction will be doubled.
One parent can waive the deduction so that the other parent gets double the amount. This is possible only if both parents are officially employed.
If a man and a woman have one child in a common marriage, but each has a child from their first marriage, then the common child is considered the third, that is, the deduction for him will not be 1.4 thousand rubles, but 3 thousand rubles.
In the same way, when determining the number of children, all children are taken into account, including those who have reached the age of majority and are over 24 years old.
Making calculations
To calculate how much will be paid for past years, you need to make the same calculations that the accounting department of the employer would do. The final amount depends on the number of children and wages.
If in 2020 you need to receive a deduction for the deduction not provided in 2020 and 2020, then the calculation is made as follows.
The salary of the applicant Ivanova in 2020 amounted to 23 thousand rubles. He is dependent on two children under the age of 18, the amount of the standard deduction is 2,800 rubles.
Calculation:
Calculation:
Based on the application and supporting documents, Ivanova will receive a tax refund in the amount of 6,736 rubles.
Filing a declaration
A taxpayer who has not been granted tax deductions for children during the year returns not in the current, but in the next calendar year.
To do this, you need to contact the local tax authority and go through the following procedure:
The declaration must be submitted by April 30 of the new year. The information contained in the declaration will be verified within three months.
If a positive decision is made, the taxpayer will receive a written notice of the deduction. You need to come to the tax office again and write an application for a personal income tax refund.
Attached documents
A supporting package of documents must be attached to an application for a deduction for children or a child.
The list includes the following papers:
| Indicators | Description |
| Income statement for the past year or several years | You can return personal income tax only for the last three, that is, preceding the appeal, years |
| Copies of the applicant's passport | page with personal data and information about children |
| Certificate for each child | copies and originals |
| Agreement on the transfer of a minor to education | for foster children |
| Evidence of the adoptive parent | — |
| Documents of the spouse of the adoptive parent | marriage certificate, marriage certificate |
| The adopter attaches the relevant certificate; | — |
| guardianship document | for guardian |
| Confirmation of the disability of a minor child | — |
In addition, other documents may be required - a statement that the second parent provides everything necessary for a common child, a certificate of receipt of alimony, certificates from the house management about cohabitation, certificates from a university or college that the child continues education as an adult.
If the second parent refuses his deduction in favor of the first, then you need a corresponding application and a certificate of employment in the same form 2-NDFL.
After a positive decision on the return is made and an application is received from the taxpayer indicating the bank details and the number where to transfer the amount of the return, the tax service makes a calculation and transfers the money within 30 days.
Deduction for previous years of declaration
Important nuances
It is important not to be late with the deadlines for the return of the deduction through the tax office - the taxpayer has a legal opportunity to file for a refund within no more than a three-year period from the date the employer transfers personal income tax to the treasury.
If the taxpayer is employed in several places of work and has not received a deduction for children from any employer, he can apply for a refund for previous years, having only one form of 2-NDFL.
By law, only one employer at the choice of the employee provides a deduction. Accordingly, the deduction can also be returned only at one place of employment - the main or non-main (part-time job).
Keep in mind the following:
| Indicators | Description | ||||||||
| If in previous periods the taxpayer's salary was above 29 thousand rubles | the accountant will calculate the tax reduction only until the month in which the amount of income on an accrual basis reached 350 thousand rubles. The higher the salary, the earlier the deduction will be canceled | ||||||||
| If a citizen had official income, from which he paid tax and about which he submitted a declaration to the tax authorities | he cannot claim the standard child deduction. Despite the fact that taxes have been paid, income is official and children fall under the category, the deduction is presented only from income received at the place of employment | ||||||||
|
The standard deduction applies to: |
Deduction amount |
|
|
|
|
Ways to get a deduction1. Receiving a deduction from the employer To receive a tax deduction for children, you need to contact your employer with an application and documents confirming the right to a deduction (clause 3 of article 218 of the Tax Code of the Russian Federation). Such documents are, in particular:
If the taxpayer works simultaneously for several employers, the deduction can be provided only with one employer of his choice (clause 3 of article 218 of the Tax Code of the Russian Federation). 2. Getting a deduction from the tax office If the employer did not provide you with a deduction or provided it in a smaller amount, then at the end of the year you can contact the tax office at your place of residence to receive it (clause 4, article 218 of the Tax Code of the Russian Federation). To do this, you need to submit to the inspection:
The tax inspectorate must check the declaration and documents within three months from the date of their submission, that is, conduct their desk audit (clause 2, article 88 of the Tax Code of the Russian Federation). As a general rule, the money must be transferred to you within a month from the end of the desk audit (clause 6, article 78 of the Tax Code of the Russian Federation; clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98). |
|
To display the form, you must enable JavaScript in your browser and refresh the page.
Last update: 03/15/2019
Question:
I bought an apartment for myself and my child. Can I get a tax deduction for children? And how to apply for a personal income tax refund when buying an apartment only for a child?
Answer:
Yes, parents can get a tax deduction for their children if they are included in the number of owners when buying an apartment ( for example, in shares). Moreover, it does not matter whether the child owns only a share of the apartment ( on a par with the shares of father and mother) or the property is entirely registered in the name of the child.
How it's done? There are some features here.
Since January 2014, more or less intelligible guidelines on this matter have appeared in the law. It says that parents who buy an apartment in the ownership of their minor children, have the right to receive property FOR THEM tax deduction(Opens in a new tab."> Clause 6, Article 220 of the Tax Code of the Russian Federation), taking into account those specified in the same article restrictions. And the limitation is the maximum possible amount of deduction available to one person when buying a home - this is 2 000 000 rub.
In other words, if child under 18 becomes the owner of the purchased property, then, in view of the fact that he himself does not earn and cannot exercise his right to a deduction, he, as it were, transfers the exercise of this right to his parents. And the father or mother gets property deduction not only according to his share, but also according to the share of the child.
child's share in some cases ( see example below) allows parents to increase the amount of deduction available to them to the maximum. And from this maximum arrange yourself return of personal income tax (13% from the amount of the deduction) for the purchase of an apartment. This usually happens when the parent's share in the purchased property does not allow him to receive the maximum tax deduction. Then the parent completes its deductible amount ( for example, 1.2 million rubles. for your share), the amount of the deduction for the child's share ( 0.8 million rubles). As a result, the maximum possible amount of tax is returned to the family = (1.2 million + 0.8 million) x 13% = 260,000 rubles.
As part of the owners of the purchased apartment may be several minor children. Then the parents can, by agreement, distribute among themselves property deductions for the shares of their children, increasing each of their deductions. But regardless of whether a deduction is claimed for one or more children, its amount cannot exceed limit of 2,000,000 rubles. per parent.
At the same time, the formal consent of the child to the transfer of his property deduction is not required at all, the parents themselves have the right to decide for him.
To make it clearer, below is good example calculating the property tax deduction when buying an apartment with registration of a share of ownership for a child.
And for those who don’t really imagine what a deduction is in general and how it is applied, we advise you to first read about it in the Glossary -.
Do you own an apartment? Don't forget about . When and how much to pay, what benefits exist- see the link.
This type of deduction can be used both when buying an apartment in the primary market (on) and in the secondary market (on).
The right to this deduction arises when:
- shareholder signs ( in the primary market); or
- at the time of the buyer ( in the secondary market).
property deduction ( return of personal income tax) is provided to each owner ( including minor child) in the amount of expenses incurred for the purchase of housing, but not more than 2,000,000 rubles. (maximum).
By "expenses incurred" for each owner is meant ( for tax purposes) the corresponding size of his share, expressed in rubles. For example, 1/3 of a share in an apartment purchased for 9 million rubles. implies that the owner of this share "has incurred costs" of 3 million rubles. Of these, from 2 million rubles. he can get back 13%.
In this example, the parent receiving a tax deduction for the child's share impossible , since the size of the deduction available to the parent is already the maximum here.
You can increase your deduction due to the share of children only when buying an apartment of a lower value, when expressed in rubles parents' share is less than 2,000,000 rubles. Then the children "come to their aid."
Examples of calculating the tax deduction for children when buying a home
Now let's make some clarifications for different cases of applying a tax deduction when buying an apartment property registration) for minor children:
- if the apartment is registered in the shared ownership of one parent and a child;
- if the apartment is registered in the shared ownership of both parents and the child ( children);
- if the apartment is registered in the ownership of only the child.
In the first case, when one of the parents bought an apartment in shares for himself and his minor child, he has the right to receive a property tax deduction both for his share and for the share of the child. But in total, the deduction received by the parent should not exceed 2 million rubles.
In the second case, when an apartment upon purchase is registered in the shared ownership of both spouses together with children, then both spouses ( or one of them, by agreement) can file a tax deduction for children for yourself. That is, the mother and father themselves must decide which of them will increase their deduction (tax refund) at the expense of the children's share in the common property.
In the third case, when only the child acts as the owner of the purchased apartment, his mother or father can claim your income tax refund despite the fact that they do not own the property at all.
However, if the parent previously bought an apartment in shares for himself and the child, but received a property deduction only for himself ( for example, he did not know that you can get more for a child), then he can return the income tax for his share. To do this, the parent must re-apply to their tax office and provide an updated 3-NDFL declaration with recalculation of the amount of the deduction .
How to get a tax deduction for a child when buying an apartment with a mortgage?
The law allows the Buyer of an apartment to recover income tax not only on the purchase amount, but also on the amount ( more about it - follow the link).
Generally, filling out a tax return and checkout ( for both parents and children) it is more convenient to do it with the help of online tax consultants ( see below). Then you won't have to rack your brains over tax puzzles, and errors in calculations and documents will be excluded.
-
April 17, 2015The most expensive banknotes of modern Russia -
April 17, 2015What is KBK in details and where to get it? -
April 17, 2015Budget classification code: how to find out?
