Some employed citizens have the opportunity to reduce the amount of personal income tax paid monthly to the budget during taxation. This can be done using standard tax deductions. This privilege is regulated at the legislative level.

general information

What are standard tax deductions is of interest to many people. All employed persons are paid for their work. 13% taxes are withheld from it and transferred to the budget. Suppose an employee is paid a salary of 17 thousand rubles. The accountant must calculate and withhold tax:

17,000 × 13% = 2,210 rubles.

It turns out that in fact the employee will receive

17000 - 2210 \u003d 14,790 rubles.

The organization the employer independently transfers the amount of tax to the budget. At the same time, some people do not even assume that this happens regularly. After all, the responsibility for the transfer of funds lies with the organization.

The standard deduction is always a fixed amount that reduces the base for calculating personal income tax. In simple words, the tax will no longer be charged on the entire amount accrued, but taking into account the benefits.

Standard tax deductions differ from other types of similar benefits in independence from the expenses incurred. For example, a property deduction is provided from the amount of purchase of residential real estate. And standard benefits differ precisely in that they are fixed and permanent.

Types and amounts of tax deductions

Standard tax deductions are not available to all citizens. Categories of employed beneficiaries are represented at the legislative level. For the convenience of their perception, we present them in the form of tables:

Table 1. Standard tax deduction for children.

Table 2. Standard tax deduction for certain categories of citizens in accordance with paragraph 1 of Art. 218 NK.

Table 3. Standard tax deduction for certain categories of citizens in accordance with paragraph 2 of Art. 218 NK.

A more detailed list of beneficiaries for standard deductions can be found in Article 218 of the Tax Code of the Russian Federation.

In practice, not everyone is eligible for standard tax deductions. The main condition is the presence of official employment. When an employee works illegally, taxes are not paid for him. Therefore, the privilege cannot be granted to him. In this case, it turns out that theoretically there may be a preferential right, but in practice it is not granted.

Methods for applying for benefits

If a person has the right to apply for standard tax deductions, that is, he belongs to a preferential category, he has two options to do this:

• Contact your local accountant.
• Get a benefit from the inspection.

If during the year the employer did not provide a benefit, it is possible to issue a refund of overpaid funds through the inspection.

The procedure for obtaining a deduction when applying with an employer

To receive a tax deduction through an employer, you must adhere to the following procedure:

• Collection of the required package of papers. The main list of documents confirming the right to such a deduction:
  • The application is written directly to the employer.
  • Photocopy of the passport.
  • Copies of documents confirming the right to the benefit. Suppose if an employee is claiming a child standard tax deduction, he needs to bring photocopies of the birth certificates of offspring.

When one legal representative refuses to receive benefits, the second has the right to use it. Then, as an additional document, it is necessary to bring a certificate from the place of work of the second parent, which states that the standard tax deduction for personal income tax is not provided.

• Submit the documents to the employer.
• Already in the pay slip for the current month, the applicant will see the deduction provided.

The deduction can be granted solely on the basis of the personal request of the employee. Therefore, the employee must himself approach the accounting department and declare the right to a benefit or send an appeal by mail. If the application was not written, the person will not receive the standard personal income tax deduction.

In life, an application for a benefit is written immediately upon employment. However, if the beneficiary, for example, has more children, he needs to rewrite the application. After all, he has an additional right to a privilege. The organization is not required to track the number of newly born offspring.

Many businesses require you to apply for benefits annually. That is, in January, new applications are collected from all employees. This is done in order to track whether the right to a benefit has been lost.

How to make an application

A sample application for a standard tax deduction is not approved at the legislative level. The employer can determine the forms and forms of the document. However, there are key points that should be included in such a statement:

• Whose name is it written in;
• From whom the appeal was written;
• Document's name;
• Direct content with the request. Here are links to laws on the basis of which tax benefits are provided.
• List of attached documentation.
• Date of.
• Visa and decryption.

Form example deduction for two children:

The application can be written by hand or completed on a computer. Errors and omissions are not allowed here, since this document is checked by inspectors of the Federal Tax Service.

Scheme of actions for receiving the amount "on hand"

• We pay monthly wages.
• We determine the amount of the deduction and subtract it from the accrued salary.
• We calculate the amount of personal income tax 13%.
• We deduct the received tax from the accrued salary.

The employee will receive the received indicator in his hands on the day of payment of salary.

Calculation example

Let's look at how privilege granting works with specific examples.

Example 1 Suppose an employee with 4 children (15, 13, 7 and 3 years old) has an income of 33 thousand rubles per month. She wrote an application for deductions for all the kids.

According to the law, the calculation of standard tax deductions will be as follows:

1,400 + 1,400 + 3,000 + 3,000 = 8,800 rubles per month.

This amount of the standard tax deduction will be deducted from the accrued salary on a monthly basis. The remainder will be taxed. The accountant subtracts the standard tax deductions and receives the tax amount:

(33,000 - 8,800) * 13% = 3,146 rubles.

Given the provision of standard tax benefits, a woman will be paid:

33,000 - 3,146 \u003d 29,854 rubles.

If the employee had not written an application for benefits, her personal income tax amounted to:

33,000 * 13% = 4,290 rubles.

That is, her monthly savings amounted to 4,290 - 3,146 = 1,144 rubles.

Example 2 Another worker has three children: 25, 12 and 5 years old. Monthly income is 37 thousand rubles. The benefit amount will be:

1,400 + 3,000 = 4,400 rubles.

For the first child, the deduction is no longer allowed, but it is considered.

Personal income tax \u003d (37,000 - 4,400) * 13% \u003d 4,238 rubles.

Salary \u003d 37,000 - 4,238 \u003d 32,762 rubles.

Example 3 The employee has children: disabled - 15 years old, 12 years old. The monthly salary is 26 thousand rubles. The amount of due deductions is:

12,000 + 1,400 = 13,400 rubles

Personal income tax \u003d (26,000 - 13,400) * 13% \u003d 1,638 rubles.

Salary \u003d 26,000 - 1,638 \u003d 24,362 rubles.

Example 4 Single mother has one daughter 5 years old. Her monthly income is 17 thousand rubles. The deduction is:

1,400 * 2 = 2,800 rubles- double.

Personal income tax \u003d (17,000 - 2,800) * 13% \u003d 1,846 rubles.

W / n \u003d 17,000 - 1,846 \u003d 15,154 rubles.

Example 5 The employee is a participant in nuclear weapons testing. He is entitled to a deduction of 3,000 rubles. Monthly salary accrued 23 thousand rubles.

Personal income tax \u003d (23,000 - 3,000) * 13% \u003d 2,600 rubles.

Salary \u003d 23,000 - 2,600 \u003d 20,400 rubles.

These examples describe various situations in detail. Having carefully studied them, you can easily calculate the benefit yourself.

The procedure for obtaining a deduction through the tax authority

It is allowed to issue a tax refund through the tax office. To do this, you need to perform a number of actions:

1. Wait for the end of the reporting period - a year.
2. Prepare the following papers:
   • Application for a standard tax deduction in the amount of 2 pieces. On the second copy, the inspector will mark the acceptance of the package of papers. It is recommended to check the application form directly with the IFTS or on their official website.
   • The passport.
   • Documentation that is the basis for obtaining benefits. For example, the birth certificate of a child.
   • Declaration in form 3 - personal income tax. The official website contains a special form for filling out this document and instructions for it.
   • Help form 2 - personal income tax from work. If a person worked in several organizations during the year, you will have to go for a certificate to each of these employers.
   • Bank details where funds will be transferred.
3. Hand over papers to the IFTS. There are several ways how this can be done:
   • Personally contacting the IFTS.
   • Send a representative instead. Then you will have to first draw up a notarized power of attorney.
   • Send a package of documents electronically. This option requires an electronic signature.
   • Send the application with a package of papers by mail. Then each copy must be personally certified with a signature and write the phrase "copy is correct."
4. Employees of the IFTS conduct a cameral check.

Upon successful completion of the verification procedure, the amount of income tax overpaid for the year will be transferred to the bank account specified in the application.

What is the best way to get benefits?

The citizen can decide for himself which of the options to use. It is important to correctly prioritize and cock the pros and cons.

Appeal to the tax office has the advantage that the person is paid the total annual amount in the form of compensation. Of course, such a privilege will be more tangible.

When an employee saves, for example, one thousand rubles per month due to the deduction, for a year he, roughly speaking, will get 12 thousand rubles. With these funds, you can make a pretty serious purchase.

The advantage of obtaining benefits through an employer is simplicity. A person simply comes to the employer and writes an application, he does not need to collect certificates and fill out a declaration. But, with this option, the employee will receive a salary a little more every month.

Nuances regarding benefits

It is required to focus attention when receiving tax deductions for personal income tax for minors:

• The deduction will automatically cease to be valid from the month in which the taxpayer's income from the beginning of the year exceeded 350,000 rubles.
• It is important to correctly determine the order of children. The first offspring will always be the eldest, even if he has reached the age of majority. But the benefit will not apply to him.
• The provision of standard deductions for children is carried out until the age of majority. But, when the offspring after school studies further internally, the benefit continues until the age of 24. Only, every year you will have to take a certificate from the place of study stating that he is studying and provide it at the place of work.
• If during the year the applicant worked in several places at the same time, the deduction is provided for the main place.
• A doubling of the deduction for children is allowed if the second parent officially refused the benefit. Then, you need to take a certificate from his place of work confirming the use of benefits.
• A single parent can also count on the double standard tax deduction. However, this does not include divorced legal representatives.

Some categories of people have every right to expect a reduction in the tax base for personal income tax. To do this, you must go through the procedure for issuing a deduction from the employer or apply for a tax refund through the IFTS.

There are 2 types of standard tax deductions:

If an individual is entitled to a deduction for several reasons, then only the largest of them is granted (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).

Standard tax deduction for taxpayer's children

The parents of the child, on whose support he is, have the right to receive a monthly standard tax deduction for personal income tax (deduction for children).

A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (excluding income from equity participation in an organization) by a certain amount.

That is, personal income tax will be paid from a smaller amount.

To use the deduction, parents must have the status of a tax resident and income that is subject to personal income tax at a rate of 13%, for example, receive wages (clause 3 of article 210, clause 4 of clause 1 of article 218 of the Tax Code of the Russian Federation).

What age children qualify for the standard tax deduction

A standard deduction is provided for each child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

Under 18;

From 18 to 24 years old, a full-time student in the Russian Federation or abroad (schoolchild, student, cadet, intern, graduate student, resident), incl. with paid education.

Who is entitled to the standard tax deduction

A personal income tax deduction for a child can be provided to an employee (including for the GPA and an external part-time worker) who:

is a tax resident of the Russian Federation;

has a child;

applied for a deduction.

Size of standard tax deductions

The amount of the deduction depends on which account of the child it is provided for (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The birth order of children is determined by date of birth.

This also takes into account those children for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.

The amount of the deduction for a disabled child depends on the person to whom the deduction is granted, and is added to the deduction depending on the order in which the child was born.

Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:

1 400 rub. - for the first child;

1 400 rub. - for the second child;

3 000 rub. for the third and every subsequent child.

12 000 rub. - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, foster parent, spouse (wife) of the foster parent, regardless of the order of birth of such a child.

Double standard tax deduction

A double deduction for a child is provided (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

single parent (including adoptive parent), adoptive parent, guardian, custodian;

parent (including the adoptive parent) when the second adoptive parent refused the deduction.

Restrictions on granting a standard tax deduction

When providing a deduction, the following are taken into account (paragraphs 11, 16, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1. The amount of the parent's income: the deduction is provided monthly until the income (salary) of the parent, calculated from the beginning of the year, reaches 350,000 rubles. From the month in which the income exceeds this amount, the deduction is not provided.

2. Age of the child: as a general rule, you can receive a deduction for children up to and including 18 years of age. However, the deduction period is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, resident or intern.

Standard tax deduction: details for an accountant

• Double the Standard Child Tax Credit

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• What deduction codes are indicated when providing standard personal income tax deductions?

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• Payroll taxes upon reorganization in the form of transformation

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• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

  Years, when determining the applicable amount of the standard tax credit, the total number of children with ... the provision of the standard tax credit is considered the third. Documents to prove eligibility for the standard tax credit for... the child's parent is eligible for the standard tax credit. If the father of the child is directly involved ... order to provide the lawyer with professional and standard tax deductions upon receipt of the appropriate ...

• We provide a standard deduction per child in 2019

  05/1233 the basis for granting the standard tax credit to parents who do not pay ... because the right to receive the standard tax credit arises from the taxpayer on the condition of ... marriage? With regard to the provision of a standard tax credit in the event that parents ... supporting documents for the provision of a standard tax credit for each full-time student ... The individual loses the right to receive the standard tax credit in question from the month ...

• Review of letters from the Ministry of Finance of the Russian Federation for November 2018

  The total number of children is taken into account in determining the amount of the standard tax credit applied... the standard tax credit counts as the third. Documents to prove eligibility for the standard tax credit... the child's parent is eligible for the standard tax credit. If the child's father directly... proving his eligibility for the standard tax credit, in particular, may... be eligible for the standard child tax credit for the tax...

• We issue a "children's" deduction in "1C"

  Standard tax deductions. When calculating personal income tax, the program also checks the possibility of applying standard tax deductions... deductions have been applied. The amount of actually applied standard tax deductions for personal income tax ... the document immediately terminates all standard tax deductions for an individual in a particular organization ...

• Standard deduction for personal income tax on children after a divorce

  1 st. 218 of the Tax Code of the Russian Federation a standard tax deduction for each month of the tax period ... the conclusion that the basis for granting a standard tax deduction to parents who do not pay alimony ... the following conclusion: the basis for granting a standard tax deduction to parents who do not pay alimony ...

• Providing a standard deduction to a taxpayer supporting a disabled child

  A child eligible for a standard tax credit for each month of the tax period... .2016 is eligible for a standard child tax credit of 12 ... before the increase in standard tax credits. So, for example, in the Letter dated ... we fully agree with the position of the arbitrators: the standard tax deduction is applied subject to the specifics provided for ... 21.10.2015, the total amount of the standard tax deduction for a disabled child is determined by ...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  Does not contain rules prohibiting the provision of a standard child tax credit for those months in which ... a parent is eligible for a standard child tax credit for each month ... months after waiving the standard child tax credit at the place of primary ... a taxpayer cannot be eligible for the standard child tax credit... . Therefore, the grounds for a spouse to receive a standard tax deduction for children on income tax ...

• Reorganization of the institution: personal income tax and insurance premiums

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• About the amount of the standard personal income tax deduction for a disabled child

  ... (13%)) by the tax agent providing this standard tax deduction exceeded 350,000 rubles. Beginning... . 218 of the Tax Code of the Russian Federation, the total amount of the standard tax deduction is determined by two circumstances: what services. We give in the table the size of the standard tax deduction for personal income tax for a disabled child ... courts. Therefore, when determining the size of the standard personal income tax deduction for a disabled child ...

• What amounts are not taken into account when determining the income limit for providing a standard personal income tax deduction?

  In the Russian Federation, employees with children are provided with a standard personal income tax deduction for each month ... income that affects the provision of standard tax deductions is not taken into account, among other things: amounts ...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2018

  218 of the Tax Code of the Russian Federation, the right to a standard tax deduction in relation to ward children ... 1 of Article 218 of the Tax Code of the Russian Federation, the standard tax deduction is provided by the tax agent when calculating ... the agent is not determined, and therefore the standard tax deduction for personal income tax ...

• Payment of personal income tax by individual entrepreneurs for 2020

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In this article, we will talk about how you can return 13% of the cost of education, medicine, housing purchases and other purposes. The tax code provides ample opportunities for this, but they need to be able to use.

There is such a tax on personal income (), which is 13%. It is charged, for example, from your official salary. An ordinary employee does not even encounter this, since the accountant at your enterprise is responsible for the accruals and you usually receive a salary with deducted tax in your hands. These go to the state budget and then the money received is distributed to various needs, including the payment of child benefits, the salaries of doctors, teachers, police officers, firefighters, deputies and other public sector employees.

In some cases, which will be discussed in this article, the state allows not to levy this tax, or to return the previously listed personal income tax. In this way:

A tax deduction is a certain amount of income that is not taxed, or a refund of a part of the personal income tax you paid earlier in connection with expenses incurred under certain categories of the tax code, which include, for example, expenses for the acquisition of residential property, training, treatment, buying medicines, etc.

Your company has accrued you 100,000 rubles of salary for the year. Personal income tax will be 13% of this amount. You will receive 100,000 - 13% = 87,000 rubles in your hands.

But now you have issued a deduction for the education of a child in the amount of, say, 50,000 rubles. We subtract this amount from the total income: 100,000 - 50,000 \u003d 50,000 rubles. This is your taxable base after the deduction.

And you get a completely different amount in your hands: 100,000 - (50,000 * 0.13) = 93,500 rubles.

The difference between these totals in the amount of 6,500 rubles can be received at the beginning of the next year in one amount or parts, starting from the next month. Read about the two ways to make a deduction in the corresponding chapter below.

By providing deductions, the state encourages citizens to work officially, without any "salaries in envelopes", and at the same time redirects additional citizens' funds to construction, education and healthcare. There are also deductions for all employees who have children or participate in certain events. Read more about each type of benefit below.

A tax deduction is granted only if all the conditions established by law are met. Each type of deduction has its own package of documents that must be provided to the tax authorities. There are also limitations.

Types of tax deductions

All deductions enshrined in Russian tax legislation are divided into four types:

1. Standard;
2. Social;
3. property;
4. Investment;
5. Professional.

Let's take a closer look at each of the deductions:

standard tax deduction

The essence of the standard deduction is that every month a certain amount of income is not taxed. It is provided either to the taxpayer himself for participation in certain events (military operations, liquidation of the Chernobyl accident, and others), or for a child. Unlike other types of deductions, this one is usually issued by the employer, although it is also possible to declare it through the tax office. Regulated by Article 218 of the Tax Code of the Russian Federation.

1 Deduction of 3000 rubles monthly(benefit of the recipient - 13% of this amount - 390 rubles). The following are entitled to it:

• Liquidators of the accident at the Chernobyl nuclear power plant and victims of this accident (radiation sickness).
• Liquidators of the consequences of nuclear tests and accidents.
• Disabled people who were injured, mutilated and ill in military service
• Invalids of the Great Patriotic War.

2 Deduction of 500 rubles monthly(benefits of the recipient - 65 rubles). Provided:

• Heroes of the USSR and the Russian Federation
• Participants in hostilities (having the appropriate certificate)
• Disabled people (I, II groups, as well as disabled children)
• Other persons (full list - in clause 2. Article 218 of the Tax Code of the Russian Federation)

If it turns out that a person is entitled to two deductions at once (for example, the liquidator of the Chernobyl accident later became the Hero of Russia), then the largest of them is applied.

3 Deduction for a child under 18(as well as for a full-time student, cadet, graduate student, resident or disabled person - up to 24 years old) monthly until the recipient reaches an income of 350,000 rubles (for example, with a monthly salary of 40,000 rubles, it will take 8 full months to reach the 350,000th limit - During this time, you will not pay income tax on the amount of the deduction). It is provided to parents, guardians, adoptive parents upon their application, which is usually written in the employer's accounting department. The rates for 2020 are as follows:

• For the first and second child - 1400 rubles each (the recipient's monthly benefit is 13% of this amount - 195 rubles for each child).
• For the third and subsequent children - 3000 rubles. (monthly benefit of the recipient - 390 rubles).
• For each disabled child up to 18 years old and for a full-time student, graduate student, intern, intern, student - up to 24 years old, if he is a disabled person of group I or II - 12,000 rubles. for parents and adoptive parents (monthly benefit of the recipient - 1560 rubles) and 6,000 rubles. for guardians and trustees (monthly benefit of the recipient - 780 rubles).

For a single parent or adoptive parent, any standard deduction for children is doubled (but if a single mother, for example, remarries, the deduction becomes single again).

Also, a double deduction can be received by one of the parents if the second waives his right.

Sergei Biryukov has a 12-year-old son, he is raising him alone. Biryukov's monthly salary is 47,000 rubles. From this amount, he must pay 6,110 rubles of personal income tax every month. At the beginning of the year, the taxpayer wrote to the accounting department of his enterprise an application for a standard deduction. His income will reach 350,000 rubles in August. Accordingly, Sergei receives the right to deduct from January to July. During this period, his savings on the payment of personal income tax will be (1400 * 7 * 0.13) * 2 = 2548 rubles.

social tax deduction

This type of deduction is a partial compensation for the expenses of individuals on education and medical care. All social deductions are annually subject to 120,000 rubles of tax benefits - that is, this amount of your income will not be taxed (and if personal income tax has already been transferred, then at the end of the year it will be returned). The point is small: you need to meet all the requirements of tax legislation, work officially and spend a certain amount on paid medical or educational services.

1 Deduction for paid medical services.

The following expenses can be reimbursed through the return of personal income tax:

• Expenses for the treatment of your own or your children and parents. This includes paid medical care in a hospital, clinic, ambulance station, paid medical center. Treatment and prosthetics of teeth (except cosmetic). Spa treatment (for their own money, not from the union). A complete list of services is contained in the Decree of the Government of the Russian Federation No. 201 dated March 19, 2001.
• Expenses for medications prescribed during treatment.
• Expenses for voluntary medical insurance (if the policy is paid by a citizen, not an employer).

It is possible to issue a social deduction for the listed services if medical institutions have a state license and are registered on the territory of the Russian Federation. A contract must be concluded for each medical service, and payment must be confirmed by receipts. When buying medicines, a prescription is required on forms in the form N 107 / y with a mark on submission to the tax office.

2 Deduction for paid educational services.

The Tax Code of the Russian Federation provides for several grounds for issuing a tuition deduction:

1. Own training. It can be higher, secondary, additional education, short-term courses in any form (daytime, correspondence, evening, distance). In this case, the educational institution must have a license for educational activities. The deduction can also be obtained when studying abroad.
2. Teaching a child under the age of 24. Here, only face-to-face training is allowed. The deduction can be obtained for the child's studies in a paid school, in a private kindergarten, in retraining courses, in additional education schools, and so on.
3. Education of the ward until the age of 24. The rule of full-time education also applies. From the age of 18, the term “former ward” is used in the application and declaration.
4. Teaching a brother or sister until they are 24 years old. Mandatory requirement - full-time form. A brother or sister can be either full-blooded (from a common mother and father), or half-blooded.

Unlike the medical treatment deduction, there is no tax credit for spouse education. You can not get a deduction for the study of aunts, uncles, grandparents, nephews, grandchildren and other non-close relatives.

The amount of the tuition deduction is no more than 120,000 rubles when it comes to their own education, as well as the education of a brother / sister. For the education of children, as well as wards, the maximum deduction is 50,000 rubles.

All information about the tuition tax deduction with real life examples is in our article:.

3 Deduction to finance a future pension. Paragraph 4 of Art. 219 of the Tax Code of the Russian Federation. Relies on those who deduct the following contributions to the formation of pension payments:

• In non-state pension funds.
• In insurance companies (voluntary pension insurance and life insurance for more than 5 years).

The maximum deduction amount is 120,000 rubles, but keep in mind that this is a general figure for all social tax benefits. That is, if you have already issued a deduction for the education of a child for 50,000 rubles, then the most that you can count on in the same year when making a deduction for voluntary pension insurance is 120,000 - 50,000 \u003d 70,000 rubles (refundable - 13% from this amount - 9100 rubles).

It is not necessary to conclude agreements for financing a future pension in your favor; you can form pension contributions for your spouse, parents/adoptive parents or disabled children.

4 Charity deduction. You will be able to return 13% of your donations to the following organizations:

• List item
• List item
• List item

To receive a deduction, you must submit an agreement with a charitable organization or NPO. The deduction should not exceed 25% of the income received for the tax period.

Ivanov M.M. transferred 300,000 rubles to the Open Heart Foundation (NGO that finances operations for sick children). Ivanov's official annual income is 480,000 rubles. Accordingly, the deduction cannot exceed 480,000: 4 = 120,000 rubles (refundable - 13% of this amount: 15,600 rubles).

There are cases in which the deduction is not provided:

It should be noted that charitable activities are regulated by federal law No. 135-FZ of August 11, 1995.

property tax deduction

From the name of the benefit, it is clear that it is provided for certain actions committed with property. Since most often we are talking about large amounts of personal income tax refunds, such deductions are made mainly through the tax office. Unlike social deductions, unused property deductions in the current year can be carried over to the next year.

You can return personal income tax (13% of the amount of expenses) for the following actions:

1 Sale of property.

When selling residential real estate and shares in it, as well as land plots, the maximum tax deduction is 1,000,000 rubles. This amount will be deducted from the cost of the apartment you sold, and you will pay personal income tax only from the balance. That is, if you sold an apartment for 2.2 million rubles, without deduction, you would pay 286,000 rubles of income tax (13% of the amount received from the buyer). And using the deduction, you will pay personal income tax only from 1.2 million rubles (2,200,000 - 1,000,000), that is, 156,000 rubles. That is why sellers often offer to enter into the contract of sale not the real cost of the apartment, namely 1 million rubles - in order not to pay personal income tax at all, taking into account the deduction. But the tax service has long figured out this feint, and now there is increased attention to such transactions.

For other property (cars, garages, non-residential premises) a deduction of 250,000 rubles is set. These amounts apply to all objects sold during the past year, taken together. Having sold three cars for a total of 600,000 rubles, you will still receive a deduction for only 250,000 rubles. When selling property that was in shared or joint ownership (for example, by a husband and wife), the deduction is divided into two parts - in proportions that the owners establish themselves.

Please note: property that has been owned by you for more than 3 years is not subject to personal income tax upon sale. The exception is residential property. From May 1, 2018, it is not subject to income tax upon sale if it has been in your property for more than 5 years (except for those received under a donation agreement, under a dependent maintenance agreement or just privatized - in these cases, a three-year period is still valid).

2 Purchase of an apartment, an isolated room, a house, a summer residence, a land plot (or a share in any of these objects).

The deduction can be received both for the finished and for the object under construction. Until 2014, it was possible to return personal income tax only for one acquired object, now - for as many as you like, until the deduction amount reaches 2 million rubles. True, those who exercised their right according to the old rules will not be able to issue a deduction again.

Repair and decoration of housing purchased in a state of rough finish (both materials and work fall under the deduction). Organization of electricity, water, gas supply and sewerage. Development of project documentation. The main condition is the availability of all supporting documents: contracts, checks, receipts. For more information about this type of deduction, see the link below:

3 Interest on a mortgage loan taken to purchase the above objects, as well as interest on a loan to refinance a mortgage.

The maximum deduction for mortgage interest paid is 3,000,000 rubles. It can be provided only after a deduction for the purchase of housing has been issued (maximum - 2,000,000 rubles), so in fact the deduction limit for purchasing an apartment in a mortgage is 5,000,000 rubles. This means that the state can theoretically return your personal income tax in the amount of 690,000 rubles.

A property deduction can be issued only if the property is located in Russia and is intended for human habitation.

For more information about the property deduction for the purchase of housing in a mortgage with real examples, read here:

Investment tax deduction

Investment tax deduction can be obtained in three cases:

1. A deduction for income from the sale of securities held for more than three years. This type of deduction does not include transactions made on an individual investment account (hereinafter IIA);
2. Deduction from the amount of funds deposited on IIS within three years. The deduction is limited to 400,000 rubles. per year, or 1.2 million rubles. for three years. In one year, you can return 13% of 400,000 rubles, or 52,000 rubles. This type of deduction is only suitable for employed individuals, with an official “white” salary;
3. A deduction from income received from transactions with securities made on IIS within three years. This type of deduction is not tied to salary and can be used by everyone, including individual entrepreneurs, as well as non-working people (for example, a family of two where the husband works and the wife does not work, who can open an IIS in her name, but enroll husband's salary, or any other funds, including children's allowances).

What securities can be bought:

professional tax deduction

This type of deduction stands somewhat apart. In fact, we are talking about a benefit not so much for personal income tax, but for the tax on an entrepreneur. However, since this entrepreneur is an individual and formally pays income tax, the deduction falls into the general category to others provided for individuals.

The professional tax deduction is available for the following types of income:

• Income of individual entrepreneurs under the general tax regime (OSNO).
• Income of privately practicing notaries, lawyers and representatives of other professions who earn money in private practice.
• Income from civil law contracts (contracts, services, and so on).
• Author's remuneration, as well as remuneration for the performance or other use of works of science, literature and art. At the same time, authors and inventors must be payers of personal income tax.

A professional deduction is provided for the full amount of expenses (confirmed by contracts and receipts). If an individual entrepreneur is unable to substantiate expenses, he may claim a deduction of 20% of the income received. For some types of remuneration (author's, for the performance of works, etc.), in the absence of documents confirming the expenses, a cost standard is established (the full list is in clause 3 of article 221 of the Tax Code of the Russian Federation). For example, creators of video productions - feature films or music videos - can claim a deduction of 30% of their income, and authors of music for these films - 40% of income.

Return personal income tax can only those who paid it. According to the Tax Code of the Russian Federation, the income tax deduction is entitled to:

• citizens of the Russian Federation working under an employment or civil law contract and paying personal income tax;
• pensioners who continue to work or worked during the reporting tax period;
• foreigners who spend more than 180 days a year in Russia and pay personal income tax to the budget of the Russian Federation;
• citizens of the Russian Federation and foreign residents of the Russian Federation who sold property that was owned for less than three or five years (see above in the chapter “Property tax deduction”).

Where to apply for a refund

In Russian law, there are two ways to return personal income tax: through the tax office or through the employer. Each of these methods has its own order of registration.

Method #1. Tax refund through the IFTS

It is more convenient to receive a deduction at the tax office at the place of registration if you need the entire annual amount of the deduction at once. You can apply for a benefit at any time after the end of the reporting year. For example, if you bought an apartment in 2019, you can declare your desire to receive a deduction starting from January 1, 2020.

Income tax will be refunded for the reporting year in full in the amount of personal income tax you paid, but not more than 13% of actual expenses.

The checkout process is simple. Its order is:

1. Collection of documents. Some of the papers are common for all deductions, and some are specific to each type of benefit. A detailed list is provided in the relevant chapter below.
2. Submission of documents to the IFTS at the place of registration. This can be done in person, by mail, through a trusted person or via electronic communication channels through the nalog.ru website. If you do not know the actual address of your inspection, the easiest way to find it is on special services - for example, here: https://service.nalog.ru/addrno.do.
3. Camera check. Within a few months, your documents are checked for compliance with formal requirements. All data in the provided papers must match the information in other documents.
4. Income tax refund to your bank account.

Method #2. Tax refund through employer

In this case, you receive a deduction in parts: personal income tax is not withheld from your salary, the entire amount accrued by the accounting department goes to receipt. Another feature of this method is that it is not required to wait for the end of the year, money can be received already in the current one. And in January of the next year, you have the right to issue the balance of the deduction through the IFTS and receive the entire remaining amount of the personal income tax paid in the previous year at once.

In August-September 2017, Alexander D. completed public procurement training courses, spending 43,000 rubles on them and made prosthetics for the amount of 214,000 rubles. Immediately after completing the course, he filed a deduction with the employer and from October he began to receive a salary in full, without withholding personal income tax (the amount of official tax-free income was 24,800 rubles per month). Thus, for October, November and December, the used deduction amounted to 74,400 rubles. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the IFTS the balance of the income tax he paid in 2017 (January-September). D.'s income for 9 months of 2017 amounted to 24,800 * 9 = 223,900 rubles, however, personal income tax was returned to him only from 45,600 rubles (120,000 - 74,400 rubles, already used in 2017)

To return personal income tax through the employer, you must do the following:

1. Prepare a package of documents. The list differs from the similar one when making a deduction through the IFTS. A detailed list is in the chapter “Documents required for tax deduction”.
2. Submit documents to the tax office. This is done in the same way as when making a deduction through the IFTS: in person, by mail, in electronic form through a personal account on nalog.ru or through a trustee. Within 30 days, the IFTS must issue you a notice to your employer that you are eligible for a tax deduction.
3. Next, you need to transfer the received tax notice to the employer. An application for a deduction must be attached to the tax paper (a sample is on the nalog.ru website). You will receive a salary without withholding personal income tax from the month the notification is submitted and until the deduction is exhausted or the year ends. The next year, you must again go to the IFTS for a notification for the employer.

There is a set of documents common for all deductions and a list required in each specific case.

General list of documents:

List of documents for receiving deductions for relatives (children/parents/brothers/sisters/spouses):

• copies of birth certificates for yourself, children, brothers and sisters (confirmation of kinship);
• copy of marriage certificate

List of documents for deduction for treatment/purchase of medicines

Treatment in a medical institution (hospital, clinic, ambulance station, paid medical center):

• Agreement with a medical institution - original and copy. The contract must specify the cost of services.
• A certificate confirming payment under the contract (should contain the patient's medical card number and his, as well as the treatment category code: "1" - ordinary, "2" - expensive).
• A copy of the license of the medical institution.

Purchase of medicines:

• The original prescription in the form 107-1 / y with the stamp “For tax authorities.
• Checks, receipts, payment orders (to confirm payment)
• Certificate of absence of an expensive drug in a medical institution (prepared in case of self-payment by the patient for expensive drugs prescribed by a doctor).

Conclusion of a voluntary medical insurance contract:

• Copy of the contract of voluntary insurance
• Copy of insurance company license
• Insurance receipt or check

List of documents for receiving a deduction for training:

• A copy of the training agreement drawn up in the name of the payer.
• A copy of the license of the educational organization, certified by the seal of this organization.
• Copies of receipts, checks or other payment documents confirming the payment for educational services.

List of documents for obtaining a property deduction:

• Documents confirming the sale or purchase of real estate: a contract of sale, an acceptance certificate, a receipt, a bank payment order.
• Documents confirming the ownership of the purchased housing (extract from the USRN or certificate of ownership. If the object was purchased at the stage of shared construction - a copy of the share agreement.
• Loan agreement confirming the target nature of the loan (original and copy of each page).
• Certificate from the bank on the interest paid on the loan in the reporting year.

List of documents for deduction of mortgage interest:

• Certificate from the bank on the interest paid on the loan in the reporting year. Usually it is given either immediately, but for money, or for free, but after a month.

The timing of the tax refund depends on the method of registration.

When applying through the IFTS

You can get a deduction through the tax office in about 4 months, starting on January 1 of the next year. That is, if you, for example, completed training at a driving school in 2019, then from January 1, 2020, you have the right to apply for a personal income tax return. Three months are spent on a desk audit of the 3-NDFL declaration. If everything is in order, another 30 days - to transfer the refundable tax. If you make a deduction for the purchase of real estate, the four-month period is valid only in the first year. When the unused balance is transferred to the next tax period, a desk check of documents for deduction is much faster - when submitting a declaration in early January, money can be received as early as February.

When applying through an employer

You can receive a deduction (in the form of a salary without withholding personal income tax) from the next month after submitting to the accounting department of your organization a notification from the tax office about the right to a deduction, as well as an application for this deduction. If we are talking about property deductions that roll over to the next year in case of incomplete use, then they can be issued by the employer in the future, but it is more logical to return the remaining personal income tax in one amount by submitting documents to the IFTS.

FAQ

- How does the amount of the deduction correlate with the amount of the returned personal income tax? I'm confused about the calculations.

- In simple terms, the deduction is the amount of your income from which you will receive personal income tax when buying an apartment, training, treatment, etc. (This amount of income is deducted from the taxable income, hence the name - deduction). Since the income tax in the Russian Federation is 13%, then this percentage of the amount of the deduction declared in the 3-NDFL declaration will be returned to you. The amount of the deduction is equal to your expenses for education, treatment, purchase of housing, and so on. In this case, the deduction cannot be more than the maximum established by the Tax Code. For example, the property deduction limit when buying a home is 2 million rubles. This means that even with a much more expensive purchase, they will return to you, at most, 13% of 2 million, that is, 260,000 rubles. And if the purchase cost less than 2 million, then 13% of its total cost will be returned (this cost will be considered a tax deduction).

– Does the bank and type of account matter when applying for a personal income tax refund? Are there any restrictions?

– The Federal Tax Service works only with Russian banks (or Russian subsidiaries of foreign banks registered in the Russian Federation). The account must be in rubles. Otherwise, there are no restrictions: the money will be transferred both to the card and to. Account details must be certified by the bank and submitted to the IFTS along with the tax refund application.

- Last year I bought an apartment and studied at a driving school. Do I need to fill out two declarations or is one enough?

– For each year, one declaration is submitted, in which you can indicate all your expenses for this period. In it, you can declare a deduction for both the purchase of housing and training. Please note: only paid personal income tax can be returned to you, so if the deduction exceeds income, then it is better to declare a social deduction first of all - it cannot be transferred to the next tax period.

- I work three jobs. When submitting a declaration, am I required to attach three certificates of 2-NDFL?

- How many certificates to apply is your decision. If there is enough income from one workplace to exhaust the deduction, other income may not be declared. But most often you have to indicate all income and submit all certificates in the form to the Federal Tax Service Inspectorate.

Conclusion

Tax deductions are a benefit with which the state encourages recipients of paid medical and educational services, home buyers, philanthropists and representatives of certain professions.

Each of them has the right to compensate 13% of their expenses in the form of returned personal income tax. At the same time, the Tax Code sets limits on various types of deductions in order to avoid abuse and excessive budgetary spending.

The Tax Code of the Russian Federation provides for the following types of deductions:

• Standard
• Social
• Property
• Professional

You can get any of them in two ways: through the tax office at the place of registration or through the employer.

To apply for a deduction, you need to submit a package of documents, and there is a basic set (for all types of benefits), and there is a set specific for each type of deduction.

In general, it takes up to four months to return personal income tax through the tax office, and you can start receiving a deduction through the employer as early as the next month after the employer receives a notification from the IFTS that you have the right to a deduction.

What can an employee receive? You will find the answer in this article. There are also free guides to help you get started, sample documents, and useful links.

A personal income tax deduction is a reduction in the tax base of an individual, that is, the withdrawal of a certain amount of his income from taxation. Such a reduction in the personal income tax base is possible strictly according to the rules established by the Tax Code.

Attention! To provide employees with standard tax deductions from January 2020 in accordance with all legal requirements, these documents will help:

In accordance with the current version of the Tax Code of the Russian Federation, only an individual who is a tax resident of Russia can issue standard tax deductions for personal income tax in 2020. This is a citizen of any country who has stayed in the Russian Federation for at least 183 days in total for the last 12 months before the month of receiving benefits. In addition, such individuals at that moment should have income taxed at the general rate of Russian personal income tax - 13 percent.

Income tax deductions in 2020

The Tax Code provides for a large number of personal income tax deductions in 2020, which are provided for various reasons, including:

• standard.
• social.
• property.
• professional.
• investment.

Read more about the current opportunities for individuals to reduce their taxable income in Table 1.

Table 1. Standard tax deductions in 2020

No. p / p	Deduction	Value
	Standard	For an individual - in the amount of 3000 rubles. per month
		For individuals - in the amount of 500 rubles. per month
		For a child or a ward of an individual - in the amount of 1400 rubles. up to 24 000 rubles per month
	Social	For the treatment of an individual or his relatives - in the amount of up to 120,000 rubles. per year
		For the study of an individual or his relatives - in the amount of up to 120,000 rubles. per year
		For an independent assessment of qualifications - up to 120,000 rubles. in year
	Property	For the purchase or construction by an individual of housing or land for housing - in the amount of up to 2,000,000 rubles. once in a lifetime
		For interest on loans, loans taken by an individual for the purchase or construction of housing or land for housing - in the amount of up to 3,000,000 rubles.
		According to the amount received by an individual from the sale of his property, including real estate - in the amount depending on the type of property and the period of ownership
	Professional	Expenses of an individual in fact or standard

According to the requirements of the Tax Code, in order to apply for any of the listed benefits, a person must document:

1. Fulfillment of all conditions to reduce the tax base.
2. The amount by which he is entitled to reduce his taxable income.

Standard tax deduction from January 2020 per employee

Standard deductions from January 2020 are listed in Article 218 of the Tax Code of the Russian Federation. Among them, only two cases were named when an individual - a tax resident of Russia with income taxed at a personal income tax rate of 13 percent, can reduce the tax on the grounds that it belongs to a certain preferential category. These are the so-called "for yourself" benefits:

1. In the amount of 3000 rubles. every month.

Victims of the Chernobyl accident, disabled veterans of the Great Patriotic and other wars, nuclear weapons testers, etc. can apply for this benefit.

2. In the amount of 500 rubles. every month.

From January 2020, this standard tax deduction can once again be received by former prisoners of fascist concentration camps, Heroes of Russia or the USSR, disabled people of groups I, II, disabled since childhood, voluntary bone marrow donors, etc.

Example 1

An employee of the personnel department of Simvol LLC - a disabled person of the II group and a tax resident of Russia with a salary of 30,000 rubles. - monthly tax withholding was 3900 rubles. (30,000 rubles x 13%).

After the employee applied for the benefit “for herself”, the withholding of personal income tax from her salary for each month decreased to 3835 rubles. ((30,000 rubles - 500 rubles) x 13%).

Standard tax deductions in Russia in 2020 "for yourself" through the employer

In order to reduce their monthly income, a working person belonging to privileged categories can apply to their employer with a free-form application. There is no standard form for such an application; each employer independently determines its template. A sample application for standard tax deductions in Russia 2020 per employee is given in the window below, this document can be downloaded:

In addition, an employee claiming standard tax deductions in Russia in 2020 must confirm the fact that he belongs to the preferential category. Depending on the specific situation, supporting documents may include:

book of the Hero of Russia;

book of the Hero of the USSR;

certificate of disability of I or II group;

type certificate, etc.

Standard child tax credit in 2020

A child's parent, parent's spouse, guardian, adoptive parent, or custodian may reduce their income using the 2020 standard child tax credit. Two independent facts influence the size of the monthly deduction:

1. The order of children for individuals is the first, second, third, etc.
2. Children's health. That is, whether they have a disability or not.

For more information on how much you can reduce your taxable income if you have children, see table 2.

Table 2. Standard tax deductions in 2020

The right to a personal income tax benefit terminates as soon as the parent's income taxed at a rate of 13 percent exceeds 350,000 rubles from the beginning of the year. From the month following the month of the excess, the standard 2020 tax deductions per child are not available. The following year, the income countdown for comparison with the maximum limit starts anew.

Examples of calculating tax with the use of benefits

Let us illustrate with a numerical example the calculation of the tax using standard tax deductions in 2020 for a disabled child.

Example 2

The married accountant of Simvol LLC has an only daughter with a disability. An employee can reduce her income by 12,000 rubles. per month.

Suppose that the salary of an accountant is 40,000 rubles. In this case, the withholding of personal income tax is 3640 rubles. ((40,000 rubles - 12,000 rubles) x 13%). If the employee did not apply for the benefit, the tax would be 5200 rubles. (40,000 rubles x 13%).

By analogy, the benefit applies to several children. In such cases, the taxable base for personal income tax is reduced by a more significant amount. We will illustrate the calculation of the tax using the standard tax deductions in 2020 per child using the following numerical example.

Example 3

Suppose that a married accountant at Symbol has two children, and only one of them has a disability. She can reduce her income by 13,400 rubles. per month (1400 rubles + 12,000 rubles).

In this case, the withholding of personal income tax is 3458 rubles. ((40,000 rubles - 13,400 rubles) x 13%). If the employee did not apply for the benefit, the tax would be 5200 rubles. (40,000 rubles x 13%).

An employee who brings up and maintains children alone is entitled to apply for a double benefit, the amount of which also depends on the state of health of the children and their order.

Example 4

Let's recall the condition of example 2 and suppose that the accountant of "Symbol" brings up and maintains his daughter alone. An employee can reduce her income by 24,000 rubles. per month (12,000 rubles x 2).

In this case, the withholding of personal income tax is 2080 rubles. ((40,000 rubles - 24,000 rubles) x 13%). If the employee were not the only parent, the tax would be 3640 rubles, and in general, without taking into account the benefits, the tax would be 5200 rubles.

Read more about the amount of standard tax deductions in 2020 per child for single parents in table 3.

Table 3 2020 Standard Tax Credits for Single Parents

How to apply for child benefits through an employer

To reduce their monthly income, a working parent can apply to their employer with a free-form application. There is no standard form for such an application; each employer independently determines its template. A sample application for a deduction for children for personal income tax in 2020 is given in the window below, this document can be downloaded:

In addition, the parent must confirm that all conditions for reducing the tax base are met and the amount by which he is entitled to reduce his taxable income. To do this, you must submit to the employer:

a copy of your passport;

copies of birth certificates or copies of children's passports.

In some cases, additional documents will be required, read about them in table 4.

Table 4 Deduction for children in 2020 through the employer

In terms of personal income tax, tax benefits are provided in the form of deductions. The purpose and procedure for granting each deduction has its own specifics. However, despite the differences, common to all deductions is that they reduce the tax base for personal income tax. Consider the points that an accountant should pay special attention to when assigning standard tax deductions.

The specifics of each deduction is manifested in the following:

• standard tax deductions are inherently a non-taxable minimum income for certain categories of citizens (Article 218 of the Tax Code of the Russian Federation);
• social tax deductions are aimed at withdrawing from taxation the amount of income that the taxpayer spent on his social needs (Article 218 of the Tax Code of the Russian Federation). At the same time, in a number of cases, the deduction is provided by returning the amount of tax already paid or by “non-payment” of tax on a part of income;
• property deductions for the sale of property are intended to reduce the taxable amount of income from the sale of property, and the property deduction provided for the purchase or construction of housing is a kind of compensation to the taxpayer of his expenses for providing himself with housing (Article 220 of the Tax Code of the Russian Federation);
• professional deductions are provided to persons engaged in certain types of activities, and allow taxation of expenses incurred related to professional activities (Article 221 of the Tax Code of the Russian Federation).

The taxpayer is already accustomed to these tax deductions and actively uses them. However, the rules for their provision in some cases raise many questions.

In addition, new types of tax deductions have been introduced for personal income tax - investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions(Article 220.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from participation in an investment partnership(Article 220.2 of the Tax Code of the Russian Federation).

Only eligible for tax deductions tax residents of the Russian Federation with income taxed at a rate of 13% in accordance with paragraph 1 of Art. 224 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation of October 30, 2014 No. BS-3-11 / [email protected]). This means that, for example, the income of a tax resident in the form of dividends is taxed at a rate of 13% on the basis of paragraph 1 of Art. 213 of the Tax Code of the Russian Federation, and if we follow the logic of paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, tax deductions should be applied to such income. However, in the same place, but in par. 2, it is indicated that in relation to income from equity participation in an organization, the tax deductions provided for in Art. 218-221 of the Tax Code of the Russian Federation do not apply. Therefore, the tax base for income in the form of dividends is formed without taking into account tax deductions.

Another example - the income of foreign citizens from the implementation of labor activity as a highly qualified specialist is taxed at a rate of 13%. However, tax deductions cannot be applied, because. the rate is not set by paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, and paragraph 3 of Art. 224 of the Tax Code of the Russian Federation. A similar taxation procedure is provided for income from employment by foreign citizens who have received temporary asylum on the territory of the Russian Federation. Tax deductions are provided to such persons only after they are recognized as tax residents of the Russian Federation in accordance with the provisions of Art. 207 of the Tax Code of the Russian Federation.

Consider the procedure for providing standard, social, property and professional tax deductions.

General provisions

An important question that needs to be answered before considering the mechanism for granting tax deductions is who provides tax deductions? Deductions can be provided by a tax agent and (or) a tax authority when a taxpayer submits a tax return at the end of the tax period (Table 1).

Table 1

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Standard tax deductions

The standard tax deduction is provided both for the taxpayer himself and for his children. Let's illustrate with an example how they "work".

Example 1

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An employee of the organization Romashin K.S. for July of the current year, wages were accrued in the amount of 50,000 rubles. Let's consider two possible options.

1. The employee is not eligible for the standard tax deduction.

Taxable base (NB) = 50,000 rubles.

personal income tax = 50,000 rubles. × 13% = 6,500 rubles.

Salary for hands (S/pl. for hands) = 50,000 - 6,500 rubles. = 43,500 rubles.

2. An employee is entitled to a standard tax deduction for a third child in the amount of RUB 3,000.

NB \u003d 50,000 - 3,000 \u003d 47,000 rubles.

personal income tax = 47,000 rubles. × 13% = 6 110 rubles

W/pl. on hand = 50,000 - 6,110 = 43,890 rubles, i.e. for 390 rubles. more than without deductions.

Thus, we see that the use of standard deductions is beneficial for the taxpayer; the salary that he receives in his hands is more by the amount of personal income tax with a deduction (3,000 × 13% = 390 rubles).

Standard tax deductions per taxpayer

Let's consider in what amount and to whom deductions are provided, starting with the taxpayer (Table 2).

table 2

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A fairly common question, the answer to which is not established in the Tax Code of the Russian Federation: what to do if the taxpayer was disability group changed , for example from II to III group. The difficulties for the tax agent are caused by the following points: a taxpayer with a disability group II was provided with a deduction for each month, and with group III, standard deductions for a taxpayer are not provided. From what month does the tax agent stop providing deductions? In this situation, it is necessary to pay attention to the period indicated in the form of a certificate confirming the fact of the establishment of disability, and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social expertise (Appendix No. 3 to the order of the Ministry of Health and Social Development of Russia dated November 24, 2010 1031n “On the forms of a certificate confirming the fact of establishing a disability and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social expertise, and the procedure for their preparation”). Until the month when group III was established for the taxpayer, standard deductions are provided, and from the next month they are not provided.

Example 2

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An employee of the organization had a disability group II from July 2014 to June 2015. In June 2015, he underwent another re-examination, and he was assigned a III disability group. Thus, the tax agent will provide a standard deduction for the taxpayer for 6 months of 2015 (500 rubles × 6 months), and from July 2015 the deduction will not be provided.

Standard deductions for children

Standard child tax deductions are available for each child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The deduction for children is granted regardless of the provision of standard tax deductions per taxpayer (Table 3).

Since the taxpayer has the right to “receive” the deduction either through the tax agent or by submitting a declaration to the tax authority, the tax agent has the right to provide a standard deduction only upon the taxpayer’s personal application with all necessary documents confirming the right to the deduction. Please note that if the taxpayer has several places of work, then he has the right to independently choose that tax agent, but only one who will provide him with a deduction during the tax period.

Table 3

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By the way, the employee has the right to declare deductions for himself and children to various tax agents. At the same time, the latter cannot refuse the employee the right to a deduction just because this place of work is not the main one for the taxpayer, i.e. he works part-time or on the basis of a civil law contract (letter of the Ministry of Finance of the Russian Federation dated 06/30/2014 No. 03-04-05 / 31345).

In some cases it is possible doubling the standard deduction for children . It is provided:

1. single parent, adoptive parent, adoptive parent, guardian, trustee. The provision of a tax deduction to a single parent is terminated from the month following the month of his marriage (subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 11.04.2013 No. 03-04-05 / 8-372).

   Example 3

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   An employee of the organization has one child aged 10 and is a single parent. The withholding agent, upon receiving her application, grants her double the standard child allowance. Her salary is 50,000 rubles. In June, cumulative income exceeded 280,000 rubles. Therefore, the standard child deduction will be doubled for 5 months and no deduction will be provided starting in June:

   NB = 50,000 × 5 - 1400 × 2 × 5 months = 236,000 rubles.

   personal income tax for 5 months. \u003d 236,000 × 13% \u003d 30,680 rubles.

   In June, the cumulative taxable income will be:

   Taxable income = 250,000 + 50,000 = 300,000 rubles.

   Since no deduction is provided from June, the tax base on an accrual basis from January to June will be:

   NB = 300,000 - (1,400 × 2 × 5 months) = 286,000 rubles.

   personal income tax for 6 months. \u003d 286,000 × 13% \u003d 37,180 rubles.

2. in case of refusal of the deduction of one of the parents (adoptive parent) in favor of the other. Thus, only parents and adoptive parents can refuse the deduction in favor of another. Other persons - adoptive parents, guardians, trustees - cannot use this right.

   The following circumstance is important - you can refuse the deduction if you have the right to deduct - there must be income taxable at a rate of 13% on the basis of paragraph 1 of Art. 224 of the Tax Code of the Russian Federation. If there is no such right, for example, due to being on parental leave, then there are no grounds for refusal and it will not be possible to delegate non-existent rights (letter of the Ministry of Finance of Russia dated November 27, 2014 No. 03-04-05 / 60389).

   A deduction in favor of the other parent is possible if:

   • the child is in the care of the parent. This can be confirmed either by a certificate of cohabitation, or by the fact of payment of alimony;
   • the parent has income taxed at a rate of 13%;
   • taxable income, calculated on an accrual basis, did not exceed 280,000 rubles;

   In this case, the second parent must submit the following documents (letter of the Federal Tax Service of Russia for Moscow dated August 23, 2012 No. 20-14 / [email protected]):
   1) a statement of refusal,
   2) a certificate in the form 2-NDFL (submitted monthly, up to the month in which the income exceeded 280,000 rubles, letter of the Ministry of Finance of Russia dated 06.03.2013 No. 03-04-05 / 8-178).

Let's say a few words about duration of the standard deduction for children: from which month the withholding agent begins to provide the deduction (provided that the right to deduction is established) and which month is the last for the deduction. The employer begins to provide a deduction:

• from the month of birth of the child;
• months of adoption;
• month of establishment of guardianship (guardianship);
• months of the entry into force of the agreement on the transfer of the child to be raised in a family.

In addition, the deduction is provided:

1. Until the end of the year in which:
   • the child is 18 years old or 24 years old (if studying),
   • the term of the contract has expired (or the contract has been terminated) on the transfer of the child to be raised in a family,
   • the child died.
2. Up to the month in which the child's education ended if it was completed before the age of 24.
3. Until the month in which the taxable income exceeded 280,000 rubles.

Documents for deduction

A tax agent has the right to provide an employee with a standard tax deduction only on the basis of a personal application and documents (copies) confirming the right to a deduction. Such documents may be listed in Table 4.

Difficulties in providing

Let's consider the practical issues that arise for tax agents in connection with the provision of standard tax deductions.

Application for deduction not from the beginning of the year

The employee submitted an application for a deduction for a child not from the beginning of the tax period - the calendar year. In this situation, the standard deduction per child can be granted from the beginning of the year. The accountant should recalculate the amount of personal income tax, taking into account the deduction, and return the excessively withheld amount of personal income tax from wages by offsetting in the remaining months of the tax period. If, at the end of the tax period, an overpayment of personal income tax is still formed, then this amount must be returned to the employee's account. To do this, the employee submits an application for a refund to the employer, and within 10 days the organization must transfer the money to his account. The overpaid tax is refunded at the expense of future tax payments withheld from the income of other employees of the organization. For past years, he can return personal income tax by contacting the inspectorate with a tax return. However, we must remember that the statute of limitations is three years, which means that you can apply the deduction and return personal income tax only for three tax periods.

In practice, this most often happens when an employee was on parental leave for the first months of the tax period. Then she got to work and submitted an application for a standard deduction. Is the employer entitled to provide a standard deduction from the beginning of the tax period? The issue is controversial and the financial department does not have a clearly developed opinion. So, according to the opinion of financiers, expressed in 2014, the tax agent in this situation is not entitled to provide a standard tax deduction for the first months of the tax period (letter of the Ministry of Finance of Russia dated December 26, 2014 No. 03-04-05 / 67642). However, a year earlier, the position of the department was diametrically opposed - from the beginning of the year, a deduction can be provided and the tax agent has the right to recalculate both the tax base, and the amount of the standard deduction, and the amount of tax from the beginning of the tax period (letter of the Ministry of Finance of Russia dated 06.02.2013 No. 03-04- 06/8-36).

This year, the Ministry of Finance of Russia issued a letter dated April 30, 2015 No. BS-3-11 / [email protected], according to which, if in certain months of the tax period the employer did not pay the taxpayer income subject to personal income tax, standard tax deductions are provided for each month of the tax period, including those months in which there were no income payments.

Recall that the Ministry of Finance of Russia (letter dated 07.11.2013 No. 03-01-13/01/47571 (sent by letter of the Federal Tax Service of Russia dated 26.11.2013 No. GD-4-3/21097)) recommends that tax authorities in disputable situations adhere to the position of higher courts . And there is such a law. The Presidium of the Supreme Arbitration Court of the Russian Federation spoke in defense of the taxpayer, which, in its resolution of July 14, 2009 No. 4431/09, indicated that the Tax Code of the Russian Federation does not provide that the standard tax deduction is provided only for those months of the tax period in which income was received. The calculation of personal income tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period at the end of each month in relation to all income in respect of which the tax rate of 13% is applied, accrued to the taxpayer for this period, offsetting the amount of tax withheld in previous months of the current tax period.

Due to all these circumstances, we believe that tax agents have the right to recalculate and provide the taxpayer with a deduction from the beginning of the tax period.

Example 4

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Until March 2015, an employee of the organization was on parental leave. She has no income taxed at a rate of 13%. Since April 2015, she went to work. Accrued wages for April amounted to 50,000 rubles. At the same time, the employee submitted to the accounting department of the organization an application for a standard deduction for two minor children, one of whom has been disabled since childhood.

Following the latest clarifications of the Ministry of Finance of Russia and the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, standard deductions must be provided in April for 4 months, i.e. including "non-income" months:

Taxable income for 4 months = 50,000 rubles.

Standard deductions for 4 months. = (3000 + 1400) × 4 months = 17,600 rubles.

NB \u003d 50,000 - 17,600 \u003d 32,400 rubles.

Personal income tax \u003d 32,400 × 13% \u003d 4212 rubles.

W/pl. on hand for April = 50,000 - 4212 = 45,788 rubles.

Passport stamp and deduction

Situations in practice are different. Consider first if marriage between husband and wife. To provide a deduction, both natural and non-native children are taken into account (letter of the Ministry of Finance of Russia dated September 05, 2012 No. 03-04-05 / 8-1064). Thus, the deduction for a child can be granted to four persons at once: directly to the parents of the child and their new spouses. However, only natural or adoptive parents can refuse the deduction in favor of the spouse.

Marriage between husband and wife is not officially registered. The deduction for non-native children is not provided, because. The Family Code of the Russian Federation does not recognize the status of cohabitation as legal (clause 2, article 1 of the RF IC). And the situation is symmetrical - the parents have a common child, but the marriage between them is not registered. The deduction is provided to each parent in a general manner, tk. The Tax Code of the Russian Federation does not contain a registered marriage between the parents of the child as a deduction condition (letters of the Ministry of Finance of Russia dated January 29, 2014 No.

If the child's parents are divorced, then you can confirm the fact of participation in the maintenance of children by paying alimony - either according to a writ of execution, or by a simple written agreement of the child's parents (letter of the Ministry of Finance of Russia dated 11.10.2012 No. 03-04-05 / 8-1179).

Twins

In case of birth twins who, for example, become the second and third child in the family, deductions are applied by the decision of the parents, i.e. parents themselves determine the order of children (second or third).

Example 5

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An employee of the organization is in a registered marriage and has three minor children. The second and third children are twins, one of whom has been disabled since childhood. The employee indicated that the second child was disabled. Then the total amount of standard deductions for the month will be: 1400 + 3000 + + 3000 = 7400 rubles.

However, if the employee indicated that the third child was disabled, then the standard monthly deductions would be: 1400 + 1400 + 3000 = 5800 rubles.

deprived of parental rights

In the event of deprivation of parents of parental rights, financiers determine the following specifics for providing "former" parents with a standard deduction:

• such “parents” are entitled to claim a standard deduction (letter of the Ministry of Finance of Russia dated February 9, 2010 No. 03-04-05 / 8-36), because continue to pay alimony (Resolution of the Plenum of the Supreme Court of the Russian Federation of May 27, 1998 No. 10 “On the application of legislation by the courts in resolving disputes related to the upbringing of children”, letter of the Federal Tax Service of the Russian Federation of January 13, 2014 No. BS-2-11 / [email protected]);
• if one of the parents is deprived of parental rights, then the second double deduction is not provided (letter of the Ministry of Finance of Russia dated October 24, 2012 No. 03-04-05 / 8-1215).

Order of deductions

For taxpayers and tax agents, in some cases, it may be difficult to prioritize the provision of standard and professional deductions. In some way, these two deductions "conflict" for primacy.

Recall the formula for calculating the tax base for personal income tax:

Tax base = Income - Non-taxable income - Tax deductions

The problem is that professional deductions are calculated as a percentage of the amount of accrued income, and the use of standard deductions has a limitation on the amount of income - the deduction is provided until the month when the income subject to taxation (and this is Income - Income not subject to taxation) exceeds 280,000 rub. Thus, the professional deduction is applied to the first indicator of the formula and the period of application of the standard deduction depends on it. The logic of filling out a tax return in the 3-NDFL form assumes that the professional deduction is applied first, and then the standard deduction.

Example 6

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In January 2015, an individual was charged a fee for the publication of a monograph in the amount of 30,000 rubles. The taxpayer submitted an application for a professional deduction of 20% of accrued income and a standard deduction for one minor child. Thus, the tax agent - publishing house calculates the tax base and the amount of tax as follows:

NB \u003d 30,000 - 30,000 × 20% - 1400 rubles. = 22,600 rubles.

Personal income tax \u003d 22,600 × 13% \u003d 2938 rubles.

The amount of the fee for hands \u003d 30,000 - 2938 \u003d 27,062 rubles.

Deduction for children of guardians (custodians)

The legislation provides for a special procedure for granting a standard deduction for children for guardians (custodians). In general terms, this feature is as follows:

1. you cannot delegate your rights to a deduction to another person (husband, wife);
2. the sole guardian (custodian) is entitled to a double deduction;
3. upon marriage of the sole guardian (custodian), the double deduction continues to be granted;
4. the spouse of the guardian (custodian) is not entitled to the standard deduction in relation to children in care;
5. the fact of deprivation or existence of parental rights of the natural parents of children does not affect the amount of the deduction of the sole guardian (custodian);
6. the standard deduction is provided to guardians (custodians) as much as possible until the wards reach the age of 18 years;
7. it is not required to provide additional documents for a double deduction (the type of guardianship is indicated in the act or agreement - sole or joint).