How to return personal income tax deductions for a child. Child tax deduction - size, procedure for registration and calculation. How to get a double deduction for a child

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

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

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

When can you use the deduction?

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

But the preference applies only to those incomes from which it is paid. Therefore, individual entrepreneurs common system tax authorities are also entitled to claim this benefit. But individual entrepreneurs with other types of taxation cannot apply for a deduction.

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

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

How does the tax deduction work?

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

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

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

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

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

How much can you save with a tax deduction?

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

(40000 – 2800)*13% = 4836 rubles.

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

40000 – 4836 = 35164 rubles

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

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

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

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

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

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

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

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

Who can double the tax deduction?

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

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

The article is devoted to the features of obtaining a standard tax deduction for those raising two children.

How to save on taxes after the birth of your second?

With the advent of children, family expenses increase significantly, so any ways to increase income or reduce expenses become relevant.

Not everyone knows that the Tax Code of the Russian Federation allows all citizens with children to save on personal income tax (Tax Code of the Russian Federation, Article 218, paragraph 1).

Determining the tax deduction for the birth of a second child

A tax deduction is generally called the amount by which the parent’s total income will be reduced for personal income tax purposes. That is, 13% will be withheld from a smaller amount due to the use of this type of benefit.

Who is eligible to claim a tax deduction for 2 children?

The following may receive a personal income tax benefit:

• parents (both at the same time);
• the parent's spouse, if he/she is involved in providing for the children;
• foster parent, trustee, adoptive parent or guardian;

The main condition for receiving it is participation in the care of both children and their maintenance. If the parents divorce, but both will financially participate in raising the children, then their new spouses may also qualify for appropriate relief.

Double deduction 2 personal income tax for 2 children 2 jobs

In some situations, it is possible to obtain double savings on personal income tax. This is acceptable if:

• a single unmarried parent is involved in upbringing;
• one of the parents refused to receive this benefit in favor of the other.

In this case, the only parent will have to provide one of the documents to confirm the right to double the deduction:

• death certificate of father or mother;
• a certificate stating that the entry in the “Father” column in the birth certificates was made according to the mother’s words;
• birth certificates with a dash in the “Father” column;
• a court decision recognizing the second parent as missing.

In the absence of documentary evidence, neither divorce, nor refusal to pay alimony, nor deprivation of parental rights will be grounds for calculating a double tax deduction. If a parent recognized as a single parent marries, he will lose the right to receive double benefits.

A guardian may also be recognized as the only one if only one is indicated in the decision to establish guardianship.

If one parent plans to refuse to receive a deduction in favor of the other, it is important that the income of the person refusing is subject to personal income tax at a rate of 13% and does not exceed a cumulative total of 350,000 rubles for the year. Of course, such a situation is only possible if both are payers of personal income tax and have the right to benefits for its payment.

When receiving a double deduction is impossible:

• if the second parent is unemployed;
• if the mother is on maternity leave;
• if the rights of legal representatives are formalized in the form of guardianship, adoption or trusteeship.

You cannot receive this benefit in double size by simply submitting two applications for its provision to two employers! The law establishes the right to receive personal income tax benefits only for one place of work.

In what period is personal income tax calculated for the 2nd child: standard rules

The timing of tax calculations does not depend in any way on whether the employee is provided with standard deductions or not and what their content is.

Tax agents calculate personal income tax and deduct it from the amount wages employee before payment.

The procedure for transferring tax amounts to the budget is also not related to the specific benefits provided to the payer, but is determined by its legal status.

If the parent worked at this enterprise for less than a full year, the deduction is due only for the months worked

Tax deduction amount

The amount by which the taxable base for personal income tax can be reduced is determined:

• the order of appearance of children;
• their state of health;
• form of family structure.

Parents can reduce their taxable income by up to 1,400 rubles per month. For the third and subsequent children, the personal income tax base can be reduced by 3,000 rubles.

Natural parents of disabled children, regardless of the order of their appearance, can reduce the tax base by 12,000 rubles. for everyone. A foster family or guardian in such a situation will receive a benefit of 6,000 rubles.

The Tax Code provides for the right to receive a deduction for full-time students until they reach 24 years of age or until graduation (whichever occurs first). For disabled children, this is only possible if they have been assigned disability group I or II.

Who's counting

The amount by which pre-tax income will be reduced is determined by the person acting as a tax agent based on the documents provided:

• for an employee - the employer;
• individual entrepreneur for himself;
• persons conducting private legal or notary practice.

If a citizen has not received a deduction during the year, he has the right to reimbursement of lost funds. In such a situation, it is possible to return the overpaid money by filing a declaration of income for the previous year (Tax Code of the Russian Federation, Art. 218. P.4). Within a few months, if all the necessary documents are available, the amount of overpaid tax will be refunded.

Who charges

The calculation of amounts is also carried out by the tax agent or the Federal Tax Service (Tax Code of the Russian Federation, Article 218, clause 3). The latter - in case of registration of a deduction at a time for previous periods.

What amount is due for the second child?

For the second, each parent of two or more children, who pays personal income tax at a rate of 13%, can apply for a deduction in the amount of 1,400 rubles monthly. Those. During the year you don’t have to pay 1400*12*13%=2184 rubles to the budget. This amount is calculated for the case when the cumulative total for the year does not exceed 350,000 rubles.

By applying for a benefit for both parents of two children, a family can save monthly from 1,400 rubles * 2 * 2 * 13% = 728 rubles to (1,400 + 12,000) * 2 * 13% = 3,484 rubles (if the second child is disabled). In the latter case, each parent will reduce their taxable income per year by 12,000 * 12 * 13% = 18,720 rubles. When the total income for the year exceeds 350,000 rubles, the tax deduction will be discontinued.

How is the deduction carried out?

There are two mechanisms for receiving funds:

• monthly reduction in income taxable to personal income tax, i.e. every month a smaller amount of tax will be deducted from the salary (namely, 182 rubles less for the second child if he is healthy, and 2560 rubles less if he is disabled);
• a lump sum payment of the required amount for the entire previous year (it can be submitted to the Federal Tax Service until April 30).

Receiving personal income tax benefits is the right of every citizen. But it is not the responsibility of the employer’s accounting staff or tax inspectors to inform citizens about the benefits they are entitled to and how to receive part of the taxes paid back from the state. Therefore, every Russian should take care of this himself and be aware of the opportunities that tax legislation provides. Legal relations regarding the provision of benefits for the payment of personal income tax are regulated by Article 218 Tax Code Russian Federation, the content of which is useful for everyone to know.

Useful video

Individual income taxes can be reduced by taking the standard deduction.

The deduction amount reduces the amount of taxable income and is applied to amounts taxed at a rate of 13%.

Duty to provide standard deduction is borne by the employer - tax agent. The benefit is of a declarative nature and is applied at the initiative of the employee.

The amount of annual income to which the benefit is applied monthly has a limit established by law. In 2019 income limit for applying the standard deduction for all categories of parents is set at 350,000 rubles. The amount is established for the personal income tax tax period – a calendar year.

The amount of income is calculated on an accrual basis. For persons who have several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the provided certificates. Starting from the month in which the accrual amount exceeded the limit, the benefit does not apply.

Definition of the concept

A deduction is an amount established by law to reduce the tax base.

For personal income tax taxpayers base includes all types of income received in any form are taxed at a rate of 13%. In the Tax Code of the Russian Federation, Art. 218.

Standard deduction provided to a person supporting a child.

Apply deduction It is possible, if you have a child to support:

The deduction is provided to each of the parents, adoptive parents or one of them in double amount. The second spouse must provide a certificate from the employer confirming the absence of benefits and an application for consent to the transfer of rights.

If the mother of the child is on care leave, the father does not have the right to a double deduction. The reason is that the spouse does not have income subject to personal income tax at a rate of 13%.

Similarly, non-working persons do not have the opportunity to transfer the right to deduction to their spouse.

Who can exercise this right

If a person has several places of employment the right to apply a deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for benefits.

Right to receive benefits are available to persons:

• Having income subject to personal income tax at a rate of 13%.
• Being a parent, guardian, adoptive parent or person in whose care the child is. Thus, the right to use the benefit is available to a person living and supporting a child, for example, the spouse of a parent, even in the absence of adoption.
• Provided an application and documents to the employer. After the end of the calendar year, in the absence of an application, the tax agent does not provide the benefit. A person will be able to receive the amount of overpaid tax at the territorial Federal Tax Service Inspectorate at the place of registration.

Deduction amount

The amount of the deduction depends on the number of children and their order.

If you are entitled to several deductions, the benefits are summed up. The chronological order of determining the order of children is used. Relatives, adopted children, and deceased children are included in the count. Age is not taken into account when determining priority. For example, if the eldest child is 24 years old, he also participates in the counting of the queue.

In the event of the termination of a marriage in which step-children were not adopted, the right to a deduction from the step-children's ex-spouse is lost. At the same time, it will be necessary to review the order of children, which must be reported to the company’s accounting department, which keeps records of deductions.

Provided:

1. Benefit in the amount of 1,400 rubles for the first and second child.
2. A deduction of 3,000 rubles for the third and subsequent children.

A deduction in the amount of 12,000 rubles is provided to parents and adoptive parents, 6,000 rubles – to guardians and equivalent categories. The right is granted to persons with disabled children under the age of 18 or full-time students.

List of documents

Confirmation of the right to receive benefits must be documented.

To receive benefits in the accounting department it is enough provide:

There is no direct indication in the legislation on the frequency of submission of certificates of study. The main requirement is to confirm the fact of training. Employees of the accounting department of an enterprise can request confirmation of study annually or twice a year - at the beginning of the calendar year (January) and academic year(September).

There are unusual cases when a person is divorced from his spouse, but pays alimony for maintenance. Or an option in which the spouse of the remarriage does not adopt the child, but actually supports him.

When applying for benefits, these categories of persons must provide additional documents:

• For persons supporting children - marriage certificate. In other cases, no document is required. To receive benefits, the fact of the presence or absence of marriage between parents and adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management about cohabitation children with parents. Additionally, you can receive an application from the spouse to provide the applicant with children for the deduction.
• For persons paying alimony - documents confirming the maintenance (writ of execution) and the fact of payment of the amounts (extract from the current account). When paying in cash, confirmation of payment may be a receipt from the spouse indicating regular receipt of funds.

The main part of the documents, with the exception of certificates of special purpose, are important forms for the benefit applicant. It is enough to attach copies of documents to the application.

The originals may be requested to be presented by the responsible person in the accounting department, auditor, or tax inspector.

Registration procedure

The deduction is provided when calculating wages by the employer. If a person does not promptly submit an application for deduction with documents or a certificate confirming the fact of study, the benefit is not provided.

An individual can return the due amount of tax through the Federal Tax Service after the expiration of the calendar year. A taxpayer can exercise this right within 3 years following the end of the calendar year.

Refund is made on the basis applications, declarations, income certificates and documents confirming benefits. The overpaid amount of personal income tax is transferred to the person’s account after a desk audit by the Inspectorate.

Drawing up an application

The application for benefits must be completed once.

Again, the employer may offer to draw up an application if the amount of the deduction changes and if the document contains a direct indication of the amount of the benefit. The employee also declares termination of the right in writing.

In the traditional version, the document is submitted to the accounting department upon employment or upon the birth (adoption) of a child.

The application has standard construction structure:

The document is signed by the applicant with a transcript and the date of preparation. An electronic application form with the original signature of the person is acceptable. The application is stored in the accounting department simultaneously with the attached documents for the entire duration of the benefit.

After dismissal or termination of rights, the application with attachments is archived and stored for 75 years with other documents on the basis of which wages were calculated.

Rules and terms of provision

The provision of benefits applies from the month of birth, the conclusion of an agreement on the transfer to a family or the adoption of a child.

Deduction provided subject to confirmation of rights in order:

1. Monthly provision until the amount of income limited by law is reached.
2. Annually, calculating the amount of income up to the established limit.

The employee must notify the accounting department of the termination of the student's right to deduction. In case of untimely notification and an overpayment occurs, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.

Deductions cease upon reaching the age of 18 and termination of education. The taxpayer is given the opportunity to receive the benefit in full in the year of termination of the right. The exception is if the child stops studying before reaching 24 years of age. In this situation, the benefit ends in the month of graduation. In all other cases, loss of rights occurs from January of the month following the year of termination of the benefit.

Calculation examples

Determining the benefit amount by priority

Let's consider a situation where the Nikolaev spouses have a child together.

In Nikolaev N.N. There are two minor children from his first marriage, for whose maintenance alimony is regularly paid. The fact is documented.

As a result of determining the order, Nikolaev N.N. has the right to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom the joint child is the first-born can claim a deduction in the amount of 1,400 rubles.

Calculation of the deduction amount

Employee Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed in the amount of 4,550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.

The monthly tax amount is 3796 (35,000 – 5800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles monthly.

The benefit applies until the employee receives the maximum income of 350,000 rubles. The amount was reached in October (35,000 * 10), which indicates the loss of rights and the termination of the deduction. The total annual savings amounted to 6,786 (754 * 9) rubles.

Some features

For single parents the benefit amount is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, death of a spouse, the birth of a child out of wedlock and without recognition of paternity, and others. It is necessary to provide a document certifying the right to the accounting department or tax authority - a certificate of the death of a spouse, a decision, etc.

In most cases, it is enough to simply confirm your single parent status. When a person marries, the right to double the benefit amount is lost. The fact that the child is adopted by the new spouse does not matter.

Let's consider the case when the deduction is provided to the spouse of the person paying child support. In this case, the amounts of alimony are transferred from the general family budget.

Based on the provisions of the RF IC, family income is jointly acquired. The spouse of the alimony provider also participates in the maintenance of the child, which allows her to qualify for benefits from the employer.

The right to deduct child support is not lost when the child reaches 18 years of age if he continues his studies. The condition for receiving benefits is the provision of material support with documentary confirmation of the transfer of funds by receipts or an extract from the current account.

The standard child tax deduction is described in the following video tutorial:

Tax deduction- this is a refund of overpaid tax in connection with expenses incurred, for example, for the purchase of an apartment, for treatment, for training. There are a number of deductions related to children.

Standard tax deduction

The standard child tax credit is a certain amount of income for each parent that is not subject to income tax. individuals(Personal income tax, 13%). The benefit is provided for each child under 18 years of age (and for full-time students up to 24 years of age). The size of the tax-free base depends on the number of children in the family, the presence of a disability category and other factors.

Standard deductions are applied on an accrual basis from the beginning of the year in the amount of 1,400 rubles per month for the first child, 1,400 rubles per month for the second child, 3,000 rubles per month for the third and each subsequent child; 12,000 ₽ per month - for each disabled child (under 18 years old) or full-time student, graduate student, resident, intern or student under 24 years old, if he is disabled in group I or II. Accordingly, this exact amount is not subject to personal income tax each month.

A tax deduction for children is provided monthly during the current tax period (year) until the month in which the taxpayer’s accumulated income for this year, subject to personal income tax at a rate of 13%, does not reach 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation ).

Let's look at examples.

Let’s say there is one child in a family and the salary of one of the parents is 70,000 rubles. Then the deduction will be provided to him for five months, after which the maximum amount of accumulated salary will be reached (70,000 * 5 (from January to May) = 350,000 rubles). The calculation will be as follows: 1400 * 5 = 7000 ₽, which will not be subject to personal income tax. The benefit will be 182 ₽ per month or 910 ₽ for 5 months of the benefit. And from the 6th month, wages will be fully taxed at 13%. If a family has two children, then you can save 364 rubles per month on taxes.

For the third child, the deduction is 3,000 rubles, that is, if there are three children in a family, the calculation is as follows: 1,400 + 1,400 + 3,000 = 5,800. Accordingly, 5,800 * 5 months = 29,000 rubles, which will not be subject to personal income tax. Benefit - 754 ₽ per month (or 3770 ₽ for the same 5 months).

A family with a disabled child has the right to receive a deduction in the amount of 12,000 rubles in addition to the standard deduction (this deduction is received by parents and adoptive parents, in the case of guardianship and trusteeship it is 6,000 rubles). Accordingly, the monthly benefit then amounts to 1,560 rubles (780 rubles for guardians). Thus, if you have a disabled child in your care, born first or second, the tax deduction for him will be 13,400 rubles, and the refund will be 1,742 rubles. Calculation: (12,000 + 1400) x 13% = 1742 ₽. If a disabled child was born third or subsequent, then the deduction amount is 15,000 rubles, and the refund amount is 1,950 rubles. Calculation: (12,000 + 3000) x 13% = 1950 ₽.

Each parent has the right to receive a tax deduction for children. If the spouses, in addition to their common child, have a child from previous marriages, common child considered third. And if a taxpayer works simultaneously for several employers, a deduction of his choice can be provided only from one of them.

A single mother or single father can receive a double deduction.

To receive a standard tax deduction, a parent needs to submit a corresponding application to the employer and attach the child’s birth certificate (for full-time students, you will need a certificate from the university). In the case of a deduction for a disabled child, a certificate of disability is also required.

If the employer did not provide parents with a standard tax deduction during the year, then the parents have the right to receive it at the end of the year when submitting a tax return in Form 3-NDFL to the tax authority at their place of residence. If the standard deduction has not been provided for the last three years, it can also be claimed by preparing declarations.

Social tax deduction

Types of social tax deduction for children:

• education;
• treatment and purchase of medicines;
• insurance.

Education

One of the parents has the right to receive a tax deduction for the education of children under 24 years of age. Guardians and trustees, by analogy, can receive a deduction for the education of wards and wards up to 18 years of age and former wards and wards up to 24 years of age.

A mandatory condition for receiving a tax deduction for parents is full-time education of children. The tax deduction covers the costs of education in kindergartens, schools, driving schools, secondary and higher educational institutions and other institutions that have the status educational institution or educational institution (confirmed by a license or other document). In this case, it does not matter to the tax authorities whether the expenses for training were made in state (municipal) or private institutions. These can be both Russian and foreign educational institutions.

The amount of the tax deduction for education for each child or ward is up to 6,500 rubles: the maximum amount with which you can receive a deduction is 50,000 rubles (6,500 rubles is 13% of 50,000 rubles). If parents pay tuition for two or more children, they have the right to receive a deduction for each child.

Treatment

One of the parents can also receive a tax deduction for treatment and purchased medications prescribed to children under the age of 18 by the attending physician. You need to know that in order to receive a tax deduction, a medical institution must issue a certificate of payment for medical services, which must indicate the service code. Code “1” implies that the treatment is not expensive, and therefore the tax deduction amount is a maximum of 15,600 rubles (that is, the maximum amount with which a deduction can be obtained is 120,000 rubles). Code “2” implies that the treatment is expensive, and therefore the maximum amount for which a deduction can be obtained is not limited. So, if the cost of expensive treatment amounted to 400,000 rubles, then the amount to be refunded is 52,000 rubles (13% of 400,000 rubles).

To receive a deduction for treatment, you need all receipts confirming expenses, including the contract. Social deductions can also be received for expenses on purchased medicines, if available. prescription form with the prescription of medicines in the prescribed form.

Parents can also receive a deduction for treatment through their children’s voluntary health insurance. To receive this type of deduction, copies of a voluntary medical insurance agreement or a voluntary medical insurance policy and cash receipts or receipts for receiving an insurance premium (contribution) are required.

Insurance

Parents have the right to receive a tax deduction for life insurance of children (including adopted children and those under guardianship or trusteeship).The amount of the deduction is similar to the previous types - up to 15,600 ₽ (from an amount not exceeding 120,000 ₽). It is possible to receive a deduction for risks such as survival and death.

Property tax deduction

When purchasing real estate (apartment, room, land plot for individual housing construction) you can receive a deduction in the amount of 260,000 rubles. When using credit funds, you can also receive a deduction of 390,000 rubles from the interest actually paid. If the property is owned by a minor child or in the common shared ownership of a parent (parents) and a minor child (children), then the parents have the right to receive a deduction on behalf of minor children if the latter do not have official income taxed at a rate of 13%. In general, a minor may have income if he is declared fully capable (emancipation).

It is important to note that children do not lose their right to receive a tax deduction in the future. That is, if they acquire property and have income, they can receive a tax deduction despite the fact that the parents already received it at one time.

To receive a deduction, you must prepare a declaration in form 3-NDFL, an application for a refund of overpaid tax and attach all necessary documents(purchase and sale agreement, transfer and acceptance certificate, certificate of registration of ownership, certificate in form 2-NDFL, payment documents).

The tax deduction for one tax period cannot exceed the amount of tax withheld from wages at a rate of 13%.

Terms and conditions

You can submit documents for deduction at any time during the year. To receive social deduction For expenses (treatment, education, insurance) incurred, for example, in 2018, you can submit a tax return in 2019. You can return the social tax deduction within 3 years from the date of occurrence of expenses. Therefore, if expenses were incurred in 2018, then you can submit a declaration for 2018 not only in 2019, but also in 2020 and 2021.

It is possible to include expenses for treatment, education, and insurance in one declaration if they were incurred in the same year. You can also include a property tax deduction in the same declaration.

You can return the property deduction starting from the year in which the right to receive it arose. The balances of such a deduction, unlike the social one, can be carried over to subsequent years. If the parents are pensioners, then you can submit documents for the previous 4 years, not 3.

The period for a desk audit by the tax authority for all types of deductions is 3 months, the period for transferring funds to the current account is 1 month.

Deduction through employer

A tax deduction - both social and property - can be obtained through the employer, but you must first confirm this right with the Federal Tax Service. The advantages of this method are that:

• parents do not need to wait until the end of the calendar year;
• parents do not need to prepare and send to the tax authoritydeclaration in form 3-NDFL;
• the employer is obliged to provide the employee with a deduction from the beginning of the calendar year, regardless of the month in which the notice confirming the right to the deduction was issued. In addition, if the employer has already withheld tax, then he is obliged to recalculate from the beginning of the year and return to the employee the amount confirmed by the tax authority.

The child's parents, who support him, have the right to receive a standard personal income tax deduction on a monthly basis (hereinafter referred to as the child deduction).

A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (except for income from equity participation in an organization) by a certain amount and pay a smaller tax. To take advantage of the deduction, you must have tax resident status (clause 3 of Article 210, clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation).

Reference. Tax residents

By general rule tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ( clause 2 art. 207 of the Tax Code of the Russian Federation).

1. Persons entitled to deduction

Both parents can receive the deduction at the same time. In addition, this right is available to the spouses of parents, adoptive parents, guardians, trustees, adoptive parents, and the spouse of an adoptive parent, who support the child. At the same time, spouses of adoptive parents, guardians and trustees of a child do not have the right to deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Parents who are not married but officially pay child support or otherwise provide for the child are not deprived of the right to deduction.

2. Limitations on the provision of deductions

When providing a deduction, the following are taken into account (paragraph 5, , , , 17 paragraphs 4 paragraph 1 of 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 parent’s income (salary), calculated from the beginning of the year, reaches 350,000 rubles. From the month in which income exceeds this amount, no deduction is provided.

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

3. Disability of a child: an increased deduction is provided for a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

3. Amount of deduction

A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 1 - 10 paragraphs 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation):

1,400 rub. - for the first child;

1,400 rub. - for the second child;

3,000 rub. - for the third and each subsequent child.

12,000 rub. — for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for a guardian, trustee, adoptive parent, spouse of an adoptive parent, regardless of the order of birth of such a child.

In this case, the amount of the standard deduction for a disabled child is summed up with the amount of the deduction that is provided for the child, taking into account what kind of child in the family he is (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3/781@).

Example. Determining the amount of deduction for children

The taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old (disabled person of the second group). The taxpayer has the right to receive a monthly personal income tax deduction in the amount of 16,400 rubles. (1,400 rubles for a minor son and 15,000 rubles for a daughter (3,000 rubles for a third child and 12,000 rubles for a disabled child)).

4. Providing a double deduction

A double deduction can be provided (paragraph 12, 15 paragraph 4 paragraph 1 article 218 of the Tax Code of the Russian Federation):

• to the only parent (adoptive parent) at his request until he gets married. The month in which the marriage takes place will be the last month to provide a double deduction.

Note. A parent is considered a single parent if the child does not have a second parent due to death, unknown absence, or if only one parent is indicated on the child’s birth certificate. The absence of a registered marriage between the parents does not apply to such cases;

• one of the parents, if the second parent writes an application for refusal to receive a tax deduction;
• the sole adoptive parent, guardian, trustee.

5. Ways to receive a deduction

There are two ways to receive a tax deduction: from the employer and from the tax authority. Let's look at each of them in turn.

5.1. Receiving a deduction from the employer

To receive a tax deduction for children, you need to contact the employer with an application and documents confirming the right to the deduction (clause 3 of Article 218 of the Tax Code of the Russian Federation).

Such documents, in particular, are:

• child's birth certificate or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates of the first two children;
• marriage registration certificate;
• certificate of disability (if the child is disabled);
• a certificate from the educational institution where the child is studying (if the child is over 18 years old);
• documents confirming the fact of transfer of funds to support the child (for example, alimony);
• a statement from the parent that the second parent claiming the deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although does not pay child support.

Note. If a taxpayer works simultaneously for several employers, the deduction can be provided only for one employer of his choice ( clause 3 art. 218 of the Tax Code of the Russian Federation).

If you got a new job not from the beginning of the calendar year, to receive a tax deduction you will need a certificate of income received for this year in form 2-NDFL, issued by your previous employer (about the return of overpaid tax to your bank account.

Note. To fill out the declaration, you can use a free program, which is posted on the website of the Federal Tax Service of Russia in the “Software / Declaration” section.

The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2 of article 88 of the Tax Code of the Russian Federation).

If the right to deduction is confirmed and the fact of overpayment of personal income tax is confirmed, the corresponding amount of overpayment is subject to refund within a month from the date of receipt of your application for a tax refund or the end of the desk audit, if you submitted the application along with the declaration (clause 6 of article 78 of the Tax Code of the Russian Federation; clause 11 Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98).