What is the standard deduction of 40,000
Maximum tax deductions for children. Standard deduction through personal income tax on the child. General benefit for a disabled child
We'll tell you what deductions are made on working parents, how to get them, and how much to count.
The kid's deduction is standard and one of the smallest in size, but it does allow you to save some of the legally earned money that goes towards paying NDFL. Moneyman told what rules for the withdrawal "children".
Conditions for the provision of deduction
The Svetlana family, along with his spouse, brings three children: a 14-year-old student Mikhail, a 19-year-old student Anna, studying in the full-time department, and 21-year-old Sergey - a student of a full-term of the master. The employer Svetlana holds 13% Ndfl from the salary, which is not taxable 40,000 rubles. in the month. The family knows they are relying on children and want to find out what size they are due.
In that case, you can get a deduction
The deductions for children refer to the standard category regulated by technology. 218 of the Tax Code of the Russian Federation and are represented monthly. Parents, adoptive parents, guardians, trustees, and adoptive electlications on the provision or custody of which opposing and more children belong are entitled to receive them.
The deduction is appointed if the age of the child is less than 18 years old or if he is studying a full-time student. At the same time, the deduction is based on those months in which the students were on academic leave.
Svetlana can claim to match for every child, like Mikhail under 18, and Anna and Sergey study at the day office and they are less than 24 years old.
The following fume cupboard sizes are installed:
1 400 rubles. - on the 1st child;
1 400 rubles. - on the 2nd child;
3 000 rubles. - on the third and subsequent children.
Likewise disabled for each child Up to 18 years old or student handicapped I or II groups of day form training by 24 years provideddeduction in size:
12 000 rubles. - for parents and adoptive parents;
6 000 rubles. - For legal guardians, trustees and adoptive parents.
Svetlana family three children:
The first child is Sergey (21 years old), for whom the deduction of 1,400 rubles is set;
The second child is Anna (19 years old), for whom the deduction is 1,400 rubles;
The third child is Mikhail (14 years old), for whom the deduction of 3,000 rubles is set.
It will be the sum of the monthly deduction for this 5,800 rubles. (1 400 rubles. + 1 400 rubles. + 3,000 rubles.). With his bookkeeping, the taxable base of Svetlana (i.e. the amount of wages with which the tax of 13% is calculated) becomes equal to 34,200 rubles. ( 40 000 rubles. - 5,800 rubles.), and in the budget for this the employer will list a tax in the amount of 4,446 rubles. ( 34 200 rubles. × 13%). As a result, the family will get 35 554 rubles.. (40 000 rubles. - 4 446 rubles.).
Without deductions, the taxable base is 40,000 rubles. and the budget pays 5,200 rubles. (40,000 rub × 13%). In this case, the amount of hands that Svetlana receives is the same 34 800 rub. (40 000 rub - 5 200 rubles).
Tax deductions allow Svetlana to save 754 rub. (35 554 rub. - 34 800 rubles.) in the month.
Restriction of income
The deduction arises until the taxpayer's total income reaches the beginning of the year 350,000 ub.. In a month when the taxable income calculated by the growing earnings has reached the value of more than the marginal rate, the deduction will no longer be provided. And by the end of the year a citizen is not right to use them, but next year that right will be reactivated.
Suppose the family has been since January 2016 that the family receives "children". Since his monthly income is 40,000 rubles, they will not provide it until August, because in September his total income will be 360 thousand rubles, which is more than the established limit. It turns out that for the year, Svetlana will save due to the deductions 6 032 rub. (8 months × 754 rub.).
Children with related children
The deduction will be made available until the end of the year and will stop from January next year if:
The child died;
the child turned 18 and he did not become a full-time student;
A child who is in full-time learning is 24 years old.
Contract on the transfer of a child to family education is terminated.
For example, the sole of a citizen turned 18 years old in April 2016. The offspring decided not to spend time studying and immediately went to work. Then his father will receive a deduction of 1,400 rubles for all the remaining months of 2016, even the son is already 18 years old. The right to withdraw a citizen loses from January 2017.
Double size print.
Withdrawal is made easier for each parent, even if they are divorced, so spouses can agree on the allocation of both amounts. For this, a parent should write a rejection of the deduction in favor of the second, which then receives a deduction in double the size.
The family and her husband were recommended and decided that both prints were better than Svetlana, after which the husband wrote a refusal. Now the taxpayer counts a monthly deduction of 11 600 rub. (5,800 rubles. × 2.). In the new situation, Ndfl is charged at 28,400 rubles. ( 40 000 rubles. - 11 600 rubles.), and amounts to 3,692 rubles. With double pulls on the family's hands, it will get 36 308 rubs. (40 000 rubles. - 3 692 rub.) .
Two-Stage Withdrawal The state also offers the single native or adopting parent, adoptive bearer, trustee, or guardian. However, after these taxpayers are married, they are provided with a common "single" allowance.
How do I get the children's allowance?
The Svetlana family calculated his deduction size, but to get it they should refer to the employer.
The following documents are required for this:
Request for the provision of deduction;
Certificate of the birth of each of the children;
Help from the educational institution that trained the child full-time. It will be useful if a child's deduction is over 18 years old;
2-NDFL form from previous job if there was a change of job this year.
In addition, all the necessary actions employers are carried out independently, and since the month when documents were received, Svetlana will abolish personal income tax on the income, which will be reduced to the amount of the deductions. Note that the application can be submitted in the same month as the newborn is born.
If during the tax time the deductions are not received in full or do not appear, the taxpayer can return the unnecessarily paid NDFL, which contact the tax inspectorate after the current tax time.
Here is a package of documents useful:
Declaration in form 3-NDFL;
Certificates from educational institutions;
statements about the provision of standard deduction;
Requests for reimbursement of the overlaying tax payment.
You can email them or submit them in person to the tax authority who will review (it can take up to 3 months) and file a judgment on making the deduction. Then the taxpayer will be notified within 10 days of the decision. If the request for return on tax is submitted immediately, it will be automatically accepted and money will be transferred to the account indicated in it for up to 30 days.
Officially employed parents can take advantage of children. This results in a 13% income tax (NDFL), not with full salary, but only on its part after determining the set amount. Thus, the return received by the employee will increase.
Tax deductions are standard and social:
Individual entrepreneurs In their activities, they can count on child tax deduction when they work according to the overall taxation system (OSN) and therefore pay NFFL. There is no tax deduction when using a Simplified System (USN), a Single Tax on a Subdivided Income (UCND), and others that imply non-personal NDFLs.
Tax deduction for children - This is a type of financial support provided by the state to increase the income of families with young children. As mentioned above, children's prints are divided into two types:
Standard tax deduction. You can use the ndfl deduction for children:
- parents, adoptive parents, their spouses;
- guardian and trustee;
- adoptive parents.
Both parents or legitimate representatives of children have the right to receive the deduction at any official place of employment (as well as in the tax service), at the same time the recipient has the right to choose where it is more convenient to do it:
- at the main work;
- at work part time.
When children live abroadYour parents and legal guardians have the right to a tax deduction based on the documents certified by the government agencies of the country in which children live.
To find out what tax deduction is, see our video. on the canal is the prospector. Don't subscribe so as not to miss out on the useful rolls that come out every week!
Child tax deductions in 2020
Part of the parent's salary, equal to the standard deduction, is not taxed at 13% in the month in which total income The taxpayer by the beginning of the year will reach 350,000 rubles..
When calculating the size of the calculation of the benefits
- priority slip Children in the family (the calculation also takes into account adults, and the deceased children);
- availability or absence in children disability.
Size of social tax deduction for children's training form 50,000 rubles a year For each of them. This is the maximum amount of learning that you can give back 13% of. This will be 6500 rubles per year (50 000 × 13% \ u003d 6500).
When paying for the treatment or the purchase of drugs ordered by the doctor from the list of general deduction approved by the Decree of the Government of the Russian Federation No. 201 dated 03/19/2001, the general deduction is directed 120,000 rubles a year. So you can go back a year 15600 rubles (120000 × 13% \ u003d 15600). In this amount no deductions are included For expensive treatment and education of children (at the same time, the payment of the study of brother or sister is included in the said 120 thousand.
When treatment is related to expensive, there is no formal limit. However, the return amount will always be limited by the scope of the paid NDFL For that year that training or treatment was paid for. It is not possible to "return" more than what has been transferred into the state in the form of tax.
Standard tax deduction.
According to paragraph 4 of Part 1 of Art. 218 of the Tax Code (NK) of the Russian Federation by the state of standard deductions in the following sizes:
- by 1400 rubles on the first and second Child;
- 3000 rubles - on the third and each of later children.
Standard print can be issued at workAnd it is provided monthly before it reaches the child of the majority age (either up to 24 years old with full-time study). At the same time a new statement and confirmation of documents no need to serve every year!
However, if this has not been taken into account for the eligibility deduction, the employee can intrude to the tax authority End of the year and the unneeded paid NDFL (maximum - for 3 last 3 years).
Example. The official salary of Markova D. is 30,000 rubles per month, he is married and increases the daughter of seven years. Before registering the tax deduction D. received "on the hands" 30000 - 13% \ u003d 26100 rub.
After registering the tax deduction, part of the income in the amount of 1400 rubles is not taxed, i.e. H. 13% are held only from 28600 rubles. In this case, the final salary of Markova D., who provided documents for registration of the tax deduction, will increase by 182 rubles per month, as it will be "clean":
(28600 — 13%) + 1400 = 26282 rub.
The only parent has the right to double standard trigger.. It is important to understand that marriage termination does not mean the absence of another parentSo, each of them can reduce the tax burden, but in the usual size.
The clerk is also provided double tax deduction for each of the children if the second parent or guardian officially rejected the issue Use in his workplace.
In marriage Double deduction previously a single parent is usually substituted, but in this case the standard tax break continues and the spouse. Children from previous marriages are also taken into account for each spouse..
Example. If Demidov K., who is the father of a ten-year-old daughter, married Kudryashova V., with a son of three years, and they were born twins, it is believed that each of the spouses is now four children.
Demidov K.'s salary is 40,000 rubles (before taxes), "in the hands" is issued 34,800 rubles, and after registering the "clean" benefit, the income increases around 1144 rubles:
40000 — 13% = 34800 rub. - Demidov's initial salary;
40,000 - 1,400 - 1,400 - 3,000 - 3,000 \ u003d 31,200 rubles. - It is taxed, and, accordingly, 8800 rubles - not.
After issuing documents to reduce the NDFL, Demidov's wages are:
8800 + (31200 — 13 %) = 35944 rub.
This is how much the demident will receive every month from January to August. In September Demidov's total result exceeds 350,000 rubles from the beginning of the year, and therefore the provision of the deduction will be suspended until next year.
Tax deduction for a disabled child
Families that initially have children with disabilities need financial support States are more than others. Hence, the parent, investor, or other person in custody that a disabled child is on is provided increased benefit Reduce the tax burden.
The size of the deduction that was put on children with disabilities in 2020 is:
- 12000 r. - Given parent (user) For each child under 18 if he has a disability, or for each of the children under 24 if he is disabled from the I-TH or II group and gives education for full-time learning (students, students, interns, orders);
- 6000 R.. - Given guardian, trustee, receipt of parents For any disabled child under the age of 18 (either up to 24 years if a disabled child is full-time).
In addition to the tax advantages associated with the disability of children, such families have the correct and standard child allowance in accordance with the order of birth: in this case they sum up.
Example. Lonely mother Petrova V. receives an official salary of 50,000 rubles per month and brings an eight-year-old son disabled. On the fact of the presentation of the necessary documents in the accounting department, it is provided with a double tax deduction on both grounds.
50000 — 13% = 43500 rub. - "cleaning" salary before deduction;
12000 × 2 + 1400 × 2 \ u003d 26800 rub. - This part of the salary is not taxed;
26800 + (23200 — 13%) = 46984 rub. - Salary "on the hands" Petrova V. After registration of the child allowance (will be more) around 3484 rubles).
The increased amount is issued from January to July. In August, Petrova's annual income will exceed 350,000 rubles, so there will be no benefits until the beginning of the next year.
Social tax deductions for children
Social children's deductions are provided regardless of the standard.Overall, however, must not exceed the paid annual NDFL payer. According to Art. 219 NK these benefits are made available to the parent (or other legal representative) if they have been paid:
- teach children in an institution that has a license to carry out educational activities;
- treatment of children or the purchase of medicines for them, ordered by a doctor (subject to the payment of their own funds);
- contributions to non-state pension funds for children;
- voluntary pension insurance for disabled children;
- voluntary insurance of children's life.
Social deduction (As opposed to Standard) both parents can use both parents at the same time: either one of them can be obtained in full or both of them in part. If there is contract of payment. Treating or learning children receives the return one who is a payer.
When paying for the training brothers and sisters Work siblings and sisters have the right to receive social tax deductions, it does not matter, both parents have common or only one. It is important that this type of deduction can be used family products are issued Without attracting charitable foundations or maternal capital.
Child tax deduction is provided:
- parent or user.who paid full-time training for children under the age of 24;
- Guardian or legal representativesWho studied full-time not to be sealed for more than 18 years;
- former guardian After you have taken the guardianship or guardianship, the age of the ward up to 24 years (with full-time learning).
By providing the necessary documents in the tax, you can return part of the payment amount:
- kindergarten (you can return the tax on these services, in the receipts, for which it is stated that this is exactly paid educational services and not a parental fee for kindergarten);
- educational courses or additional training (this can be, for example, paid circles and sports sections);
- secondary special education;
- higher education (obtaining a scientific degree).
The institution where children were educated must have a license Otherwise, the paid NDFL will not return for the implementation of educational activities.
Example. Mikhalev K. receives a salary of 55,000 rubles. in the month. The annual NDFL Mikhalev is 85,800 rubles. (7150 × 12, where 7150 is 13% of 55,000). It pays 80,000 rubles every year. For the son's studies at the university. The maximum limit per year to return the amount for children's training is 50,000 rubles., Hence 6500 rub. Mikhalev will return.
Return tax for treatment
The tax deduction is with the payment of child treatment in cases:
- expenses on paid treatment Children (wards);
- acquisitions for children drugs.who appointed the doctor;
- embed insurance premiums For children with voluntary health insurance.
As mentioned earlier, the law established the annual limit on the total amount of social allowances does not include Expensive treatment costs. To find out if the treatment is expensive, you can from the approved list or by code from the certificate of attestation of medical services to provide a tax:
- the code "1" - the treatment is not included in the given list.
- the code "2" - refers to expensive types.
To return part (or the full amount) of the cost of expensive treatment for children, it is necessary do all of the following:
- purchased materials for expensive treatment Children from the above list were acquired for their own taxpayers.
- in a medical facility not available necessary drugs or consumables and at the same time in the contract for the provision of medical services it is indicated that they are being purchased by the patient;
- there are help to use the need these materials or drugs during expensive treatment (issued by a medical organization);
- available certificate of payment for medical services with code "2" (Issued by a medical institution, made available to the tax authority).
Provide an explanation. to the tax authority In order to receive social allowances, at the end of the year it is possible to the employer You can contact the corresponding declaration at any time (but only when implementing the costs mentioned above).
Bryansk, Uljanova, house 4, office 414
The article contains comprehensive information about what tax deduction for children in 2020: application form, what is the deduction of the deduction for a child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who have the right to this type of standard deduction How to use tax breaks for children.
Child tax deduction: what is it and who has the right to reconcile in 2020
The procedure and amount of providing tax deductions for children are subject to Article 218 of the Tax Code of the Russian Federation. Detailed information on what you can read in the respective article. Regarding a child's deductions - this is the amount that is not 13% of income tax (NFFL).
Important! If the spouses have a child from previous marriages, the common child is considered the third.
Standard tax deduction for children in 2020 is made for every child:
- under 18 years;
- for each student of full-time education, the student, the ordinator, the student, a student, a cadet under 24 years of age (the return - no more than 12,000 rubles).
The right to a refund is lost in the following cases:
- majority (or the end of educational institution after the age of 24);
- official marriage of a child;
- his death.
Amounts and deductions from deductions for children in 2020
The deduction for children is valid until the month in which the income of the taxpayer, in which the result of the rising earnings of the tax period (New Year) of 350,000 rubles has been calculated.
- On the first child (code 114) is 1,400 rubles;
- On the second child (code 115) - 1,400 rubles;
- On the third child (code 116), and then - 3,000 rubles;
- For a disabled child in 2020 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for legal guardians, trustees and adoptive parents.
Please note the amounts shown in rubles - this is not the amount that you can return, but the amount that does not withhold 13% of the tax. For example, if a citizen of the Russian Federation has three children up to 18 years of age, the amount of benefits for them will be (1,400 + 1,400 + 3,000) * 0.13 \ u003d 754 p. per month.
In the same amount at the same time, it has the right to receive the deduction of the second parent (Guardian) if he is subject to income tax.
Let's look at the example:
In January 2020, Ivanovas's salary was 35 thousand rubles. If there are two healthy adolescent children, then it has the right to deduct 2.8 thousand rubles. (1.4 thousand rubles. - For each child).
In January salary, Ivanova will keep 13% of the NDFL 4186 rubles. It is calculated according to the following formula: 35000 (salary) minus 2800 (tax deduction) * 13%.
If Ivanov did not have children, then 13% would hang with a full salary: 35000 * 13% \ u003d 4550 rubles.
So it was possible to save 364 rubles.
Documents required to receive tax deductions for children
Usually, the employer independently provides the necessary data to the tax service to decorate the employee's children. In this case, the tax will not be withheld with the tax, but in order to receive a 2020 child tax deduction, the following documents must be provided to the employer:
Important! If the applicant is officially in multiple positions, the benefits will only be offered with one employer.
FAQ on designing a standard tax deduction for children in 2020:
The employer has the right to make a deduction from a child since the beginning of the year, regardless of the month in which the application was submitted to identify him, and all the necessary documents are collected.
The amount of tax withholding should be determined based on the total number of children of the taxpayer, including those in whom tax deductions do not deliver. This applies not only to local children, but also in care or in care, adoption, stepdaughter and steppes.
Important! When calculating the average per capita income on each family member, for example, to have a firstborn, the sales are fully taken into account (before the tax deduction is applied).
When parents are divorced or consistent with civil marriage
If the marriage is not entered into between the child's parents, the second parent will be deducted in the process, if a document is provided, if a document is provided confirming the child's benefit to provide a taxpayer. For example it can be:
- certificate of registration of the child at the place of residence of this parent;
- notification of parents' agreement on the payment of alimony;
- a copy of the court decision in which there is a statement with which the child lives.
Deduction of a child twice the size of the only parent
However, the legislation does not define the concept of "the single parent", however, as the Ministry of Funding Advisories, the parent is not the only one in charge in the event that the marriage is not registered between the child's parents. The absence of a second parent in a child can be confirmed by any of the following documents:
- born born in which one parent is specified;
- certificate of the registry office that the second parent is registered in connection with the words of the mother (form 25);
- second parent's death certificate;
- the decision of the Court of Justice on the recognition of the second parent is missing.
Nuance calculus and design
The tax deduction for a disabled child in 2020 is summarized. This means that parents will be able to receive a standard disability allowance (from 6 to 12,000 rubles) plus child allowance, depending on how the child with disabilities appeared in the family with disabilities - the first, second, third or subsequent . Thus, the size of the deduction increases in the amount of 1.4-3 thousand rubles.
Important! If a child has 1 or 2 group of disabilities, parents receive benefits until the son or daughter turns 24 (with 3 groups - up to 18 years).
It is created by the employer directly by the employer. In case of failure to submit a deduction by an employer or in a smaller, the amount of the amount, the taxpayer has the right to apply for the tax authority for the registration (recalculation) of payments.
It is important to remember the following nuances.
- The last 12 months are included for the calculation, but if the employee is not employed at the beginning of the year, their taxable personal income from the previous job is taken into account.
- If the tax that was received was partially withheld with the payment received, only the part with which the tax was deducted was included. So, if you issue a matwork in the amount of 10,000 rubles, only 6 thousand will be subject to personal income tax, so the action should be taken to calculate not ten, but six thousand.
- With internal combination, an accumulated income in all positions is taken into account, with external income at the main place of work.
- If the income has exceeded the allowable limit of 350 thousand, then it is an excellent reason to refuse another parent.
In the prospect of the government, several innovations, but whether they will be implemented while it is unknown:
- a ten-fold increase in the maximum withholding tax 10 times for large families;
- if the salary is less than 30 thousand rubles. - Complete exemption from NDFL
The number of tax deductions for children in 2020 can be from 1,400 to 12 thousand rubles, depending on the child's health and appearance in the family. About 2 years ago, MPs wanted to consider additional benefits to the standard rate of return on the tax for large families and poor families, the question is still suspended.
If the person who is a payer of the tax on individuals' income gives children, then it is supposed to be a tax break in the form of children's deduction. Amounts that are not included in the taxable base are fixed and do not change depending on the size of the income received. The tax legislation establishes the following amounts for the deduction for children in 2016: deductions of 1,400 rubles each are provided for the first and second child; The third and later children are deducted for each child in the amount of 3,000 rubles. Note that these amounts are deducted from total income and not deducted from tax for tax. To clarify below, an example of the calculation of income tax on individual income, taking into account the deductions for children.
The most common practice is when the employer independently submits documents to the tax service. You only have to provide the employer documents from the employee. The package includes an application for a tax deduction for children in 2016, in case the employee worked elsewhere, it is necessary to provide a 2-NDL certificate from the previous job, as well as attach copies of the birth certificates for each child. If the employer did not give a deduction, it can be collected in the tax. In addition to the above documents, a tax return from 3-NDFL must then be attached in addition to the above documents.
The tax on the child is paid to both parents until the majority is reached. If the child is studying, the withholding tax is available from 18 to 24 years of age.
In the event that one of the parents issued a rejection, the second parent has the right to receive a tax deduction in a double. However, there is necessarily: the second parent must have an income subject to NDFL. An employer must provide a 2-NDL certificate for the rejected parent's turnover on a monthly basis.
In the event of the death of one of the parents or the recognition of their missing person, the second parent also has the right to obtain a child's allowance.
The deduction is made from the amount of income, which does not exceed 280,000 rubles per year. The amount is calculated by the rising earnings from the beginning of the year and in a month in which this amount exceeds 280,000, the deduction is not provided.
Employee Kolosok Llc Mamukhin O. O. O. receives wages of 20,000 rubles. The employee has two children, ages 21 and 14. The first child is studying at the university.
Tax deduction will be:
For the first child - 1400 rubles per month (the child is educated in the university, and the age does not exceed 24 years)
For the second - 1400 rubles per month.
Total - 2800 rubles per month.
During the year, the amount of the deduction is 33,600 rubles. Therefore, the total amount of income exceeds 280,000 rubles, so it can be reduced to the total amount deducted. The tax base with a rate of 13% is 246,400 rubles. The amount of NDFL for the year 32,032 rubles.
When calculating the NDFL, the employee's income may be subject to standard deductions. In this article, our specialists explain: to whom it is necessary to provide tax deductions for the standard types of children, in what order it should be done.21.03.2016
Who are the standard NDFL Children's Identity Sheets for?
The standard type of deductions for children's personal income tax for the current year is designed for employees who offer their babies - NK, item number 218, paragraph 1, sub-paragraph 4:
- For parents.
- For spouses of these parents.
- For adoptive parents.
- For guardians / trustees.
Standard print for children and their size
Tax deductions for type children are provided by the employee monthly in the sizes specified at the legislative level:
- the first child is 1 thousand 400 rubles;
- the second child is 1 thousand 400 rubles;
- third child and follow-up - 3 thousand rubles.
If the employee is a parent of a disabled child, then the size of this deduction is 12 thousand rubles - NK, item number 218, paragraph 1, subparagraph 4, paragraph 11.Work guards, as well as trustees and adoptive parents who contain a child, will deduct 6 thousand rubles .
What order are there standard prints for children?
In order to make standard deductions for children that contain children, there are general rules in 2016:
1. While children will not be eighteen years old.
2. For children who are full-time students (i.e., it is trained in graduate school, ordinature, etc.), the age period was set to 24 years old - NK, Article No. 218, Paragraph 1, Subparagraph 4.
3. Workers lose this right in the following cases:
- in income during the year over 350 thousand rubles (since exceeding);
- with the fact of the death of the child in the current year (termination occurs from the beginning of the next year);
- when an eighteen-year-old child is reached (notice of termination occurs at the beginning of the next year);
- after completion of the child's learning or reaching 24 years of age (consider the last point of the rules of the example: a worker includes two children, the first of which is recognized as a disabled person; the default values of the standard view will be The following dimensions: At the first to 12 thousand rubles, on the second - 1 thousand 400 rubles).
4. The worker should also be a tax in our state (it means living on its territory for more than 183 days a year).
5. The turnover of this worker should be subject to the interest rate of 13% NDFL.
6. In the presence of the working hours of the work activities, the standard deduction is provided to only one of them.
The standard deduction can only be provided from work on children's personal income tax upon filing a relevant application and package of papers attesting the rights to that deduction. In this case the employer has no right to refuse this deduction to such a worker.
Examples of specific situations
1. With three children.
The employment company is based on the content of three children: the first older than 24 years old, the second and the third has not yet reached the age of the majority. Consider where the amount of this worker in 2016 should be provided with the deduction of a standard form on PPFL. On the first child, the worker has already lost the right to reconcile due to its age, item number 218, paragraph 1, sub-paragraph 4, paragraph 12. But there are also two other children for whom deductions are made, Item No. 218, Paragraph 4, Paragraphs 9-10. According to the named document: the size of the determined deductions is 1 thousand 400 rubles and three thousand rubles (on the third child, the amount is greater, since the order of children is still taken into account - letters No. 03-04-05 / 8-1124 (from 12/29/2011) and No. 03-04-06 / 8-361 (dated 08.12.2011) of the Ministry of Finance of our state). To confirm the status of a large family, the employee offers a copy of the birth certificates of all children without exception and regardless of age, only in this case, in this case, he will only give standard deductions for personal income tax. These documents are required to determine the following facts:
- priority of children;
- your age; The values of each tax deduction for each child using
- accounting for individual information.
Specific example: Manager Petrova G. N. has three children and is doing her job on LLC Dawn. Galina Nikolaevna's salary is 35 thousand rubles. Your older son is 18 years old, he is not studying, it means that the employee will not receive a standard deduction. The second child is 14 years old, and the third - 12 years. Therefore, the size of the prints is 1 thousand 400 rubles, or three thousand rubles, the order of birth. In 2016 they will be made available until November (inclusive). And in December, Petrov will not be able to get the right to standard deductions, because from this month the income from the beginning of the year will be higher than 350 thousand rubles (depending on the increasing earnings). Calculations will be like this:
- tax base for personal income tax: 30000x12 - (1400 + 3000) x11 \ u003d 311 thousand 600 rubles,
- nDFL total for 2016: 311600x13% \ u003d 40 thousand 508 rubles.
2. Loss of opportunity in 2016 to get a standard deduction.
Can Job Loss of His Right to Get a Standard Withholding Child Who Is Student? Yes. If this child is 24 years old, there will be a similar right one out of this month. It will also happen when he finishes his studies - since the end of training or the next year (deduction will be provided before the end of the current year, if it is a student, student, or reinforcement, etc.) - NK, Article No. 218, paragraph 1, subparagraph 4, paragraph 19 or explanations in a letter No. 03-04-05 / 7-617 of the Ministry of Finance of 12.10.2010.
3. Providing 2016 a double standard deduction for children.
The standard deduction for children may be 2016 for the following dual-size workers:
- single parent (native or received);
- alone more pleasant;
- guardian single.
With the official marriage registration, such a worker loses the opportunity to implement the right to double deduction. This leads to the next month after the registration of marriage - NK, item number 218, paragraph 1 subparagraph 4, paragraph 13.
However, if the parents did not have an official marriage, can they be given a double standard deduction on children? It depends on the data certificate of the birth of these children, namely, namely, which is registered by the parents in the named document. With a literal interpretation of Item No. 218 of the Tax Code, the standard deduction can be received by any of the parents written on the child's birth certificate. That is, in the absence of a registered official marriage, each of the parents can receive a certain type of NDFL - a letter No. 03-04-06 / 5-93 from the Ministry of Finance dated April 15, 2011. If you state on a child's certificate it is only one parent who does not have marriage registration, after double the size of the standard personal income tax deduction, placed as a single parent, Article No. 218, Paragraph 1, Subparagraph 4, Item 13.
In the event of a refusal by one of the parents to receive a standard deduction to a child in place of his work, the second will be adjusted to the deduction of a standard type in a double size, but the refusal must be officially issued in writing - NK, Article No. 218, paragraph 1 subparagraph 4, paragraph 16.
4. Bookkeeping of part-time income with a standard child allowance.
The company is usually deducted from NDFL with the payments that the workplace of the main workshop and internal part-time - NK, Item No. 226, paragraph 2, to make a deduction, must take into account the income of residents of us state in the interest rate in 13% - NK, Article №218, Paragraph 1, Subparagraph 4, Paragraph 17. For an employee, the earnings of the main job should be taken into account and accounted for by the combined job. The income received from the combination of work activities takes into account and pays a part-time company performing the functions of the tax agent, it is also calculated by NDFL-NK, Article No. 226, Paragraph 3, Paragraph 3. With the main location of the workplace, the working hours of Standard Personal, including the income of the external partnership, are provided. However, the deduction can be made at the discretion of the employee himself - either from the main location of the place of employment or from the combined work - NK, item number 218, Para. 3.
5. Standard allowance for children in the absence of income.
For each month included in the reporting period, it is necessary to provide the standard labor allowance to the children they contain - NK, item number 218, paragraph 1. That may be for those months when income was absent. The deductions for these months accumulate and are carried out in the event of income.
If the standard type of incomplete amount is deducted, the employee has the right to receive his arrears at the end of the reporting period. After the presentation of the 3-NDL declaration in the local tax service - letter No. 03-04-06 / 53186 of the Ministry of Finance.
In the absence of sales of the workers themselves during the entire reporting period, which should be addressed by 13% by Ndfl, the children's deductions are not accepted. Consider the example: A worker has the right to a standard child allowance because he is a regular employee but was on leave to look after the child for three years. The optional income is missing. This situation is explained by letter No. 03-04-05 / 8-10 of the Ministry of Finance of January 13, 2012.
6. Providing a certain deduction by the employee himself.
It turns out that the Russian legislation can provide standard deductions not only for a child, but also on the worker himself, if he has one of the statuses:
- hindered return;
- disabled soldier in injuries, contusion, injury as a result of the protection of our state (including the USSR);
- others in the NK - Article No. 218, Paragraph 1, Subparagraph 1.
The value of taking into account the deduction in 2016 will be from 500 rubles to 3 thousand rubles.
The right to deduct a standard type of 500 rubles is provided with an employee who falls under the following criteria: Heroes of the USSR and the Russian Federation, children with disabilities, disabled 1 and 2 groups, spouse / parents of the deceased ServiceMan (At Protection of Russia and the USSR), in which other persons in the NK no. Enter 218, paragraph 1, subparagraph 2.
In the case where the worker immediately falls into several categories, it can be provided according to a standard deduction, he can get the maximum size of one of them, since they cannot be summed together and apply at the same time.
Russian tax portal, tax advisors and fees
Answer to Tatiana. - Yes, last year is closed. In your case there is an easy way out, you need to make copies of your documents (attesting the right to child allowance) and get 2-NDF help at work. Based on these documents, you fill out a 3-NDL declaration for 2016 and the tax authority is to return the false income tax.
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