25.08.2019

Working parents by law have the right to enjoy a certain advantage in the calculation of wages - a reduction is permissible due to the deduction for children.

This will increase net income.

How to calculate?

Personal income tax or, in deciphered form, personal income tax in the general case has a rate of 13% and is withheld by the employer from the wages of employees directly upon payment. The basis for this is the amount of salary received during the year.

In an employment contract with an employee of the company Ivanov A.A. the payment of his labor in the amount of 30 thousand per month is provided.

When paying salaries, following the norms of Russian legislation, the company's accountant will withhold 13% of personal income tax or 3900 from it and transfer this amount on the same day or the next to the treasury accounts.

As a result, the actual income of the employee will be 20000 - 2600 = 17400.

Important! Income tax is levied not only on wages, but also on other employee payments: vacation pay, sick leave, compensation, but the presence of children is not taken into account when calculating personal income tax from these incomes.

Reducing personal income tax when calculating wages

How to reduce the tax burden on wages if there are children in the family?

If there is one or more children under 18 or full-time students under 24 in the family, persons receiving income taxable income are entitled to a flat tax deduction.

Due to this benefit, the tax burden on the employee is reduced. ?

If the employee Ivanov A.A. one minor pupil, he is entitled to a benefit in the amount of 1400 rubles. per month.

Suppose his annual contract income is: 20,000 × 12 months = 240,000.

The total amount of income tax at a rate of 13% will be equal to 31,200 rubles, and his net income in hand:

240000 – 31200 = 208800.

If in this situation apply a deduction for one in the amount of 1400 rubles. per month or 16800 per year, then the amount of personal income tax for the entire year, taking into account the deduction, will be:

(240000 - 16800) × 13% = 29016.

And the employee will receive:

240000 – 29016 = 210984.

Non-taxable amounts in 2019

The deduction is the amount of income on which income tax is not withheld.

Their sizes for children are indicated in paragraph 3 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

What amount is not subject to income tax if there are minors (or students under 24):

• 1400 - affects each of the first two children;
• 3000 - applies to the third and subsequent.

The taxation of an individual's income can be reduced by applying a standard deduction.

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

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

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

The calculation of the amount of income is carried out on an accrual basis. For persons with several jobs during the year, the amount of income is calculated taking into account previously received amounts based on the information provided. Starting from the month in which the accrual amount exceeded the limit, the benefit is not applied.

Concept definition

The deduction is understood as the amount established by law to reduce the tax base.

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

standard deduction provided to a person who has a child.

Apply deduction you can, if you have a child:

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

If the mother of the child is on parental 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 a deduction to a spouse.

Who can exercise this right

If the person has multiple jobs the right to apply the deduction is available only for income from one employer. A person has the opportunity to choose an enterprise to apply for the benefit.

Right to receive Benefits are available to:

• 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. So, the right to use the benefit is available to the person living and supporting the child, for example, the spouse of the parent, even in the absence of the fact of adoption.
• Submitted the application and documents to the employer. After the expiration of the calendar year, in the absence of an application, the tax agent does not provide the tax agent with the benefit. A person will be able to receive the amount of overpaid tax at the territorial IFTS at the place of registration.

The amount of the deduction

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

If there is a right to several deductions, the benefits are summed up. Chronological order is used to determine the priority of children. Relatives, adopted children, deceased children participate in the calculation. Age is not taken into account when determining the order. For example, if the oldest child is 24 years old, he also participates in the calculation of the priority.

In the event of the termination of a marriage in which non-native unadopted children were kept, the right to a deduction from the former spouse who is not native to the children is lost. At the same time, it will be necessary to revise the order of children, about which it is necessary to notify the accounting department of the enterprise that keeps records of deductions.

Provided:

1. Benefit in the amount of 1400 rubles for the first and second child.
2. A deduction of 3,000 rubles for the third and subsequent child.

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

Eligibility must be documented to prove eligibility.

To qualify for an accounting benefit, provide:

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

There are non-standard cases when a person is divorced from a 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 a benefit, these categories of persons must provide additional documents:

• For persons with children - a marriage certificate. In other cases, the document is not required. To receive benefits, the fact of the presence or absence of marriage between parents, adoptive parents does not matter. It is also necessary to provide a certificate from the management company or house management on the cohabitation of children with their parents. Additionally, you can get a statement from the spouse about providing children for the applicant for a deduction.
• For persons paying alimony - documents confirming the content (writ of execution) and the fact of payment of amounts (extract from the current account). In case of cash payment, confirmation of payment may be a receipt from the spouse for regular receipt of funds.

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

The originals may be requested for presentation by the responsible person of the accounting department, auditor, tax inspector.

Registration procedure

The deduction is provided when calculating wages by the employer. If a person does not timely submit an application for a 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 IFTS after the expiration of the calendar year. The taxpayer can exercise the right within 3 years after the end of the calendar year.

Refund made on the basis statements, declarations, certificates of income and documents confirming the benefit. The excessively paid amount of personal income tax is transferred to the person's account after a desk audit of the Inspectorate.

Drawing up an application

An application for a benefit is made only once.

The employer may again offer to draw up an application when changing the amount of the deduction and the presence in the document of a direct indication of the amount of the benefit. The employee also declares the termination of the right in writing.

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

The application has standard building structure:

The document is signed by the applicant with a transcript and the date of compilation. An electronic application form with the original signature of the person is allowed. The application is kept in the accounting department simultaneously with the attached documents during the entire period of the benefit.

After dismissal or termination of the right, 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 submission

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

Deduction granted subject to confirmation of rights in order:

1. Monthly provision until reaching the legally limited amount of income.
2. Annually with the calculation of 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, the amount of tax underpaid to the budget is paid by the person independently, accompanied by a 3-NDFL declaration.

The deductions stop when you reach the age of 18, the 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 the case when the child stopped studying before he reached the age of 24. In this situation, the benefit ends in the month of graduation. In all other cases, the loss of the right arises from January of the month following the year the benefit was terminated.

Calculation examples

Determination of the amount of benefits by priority

Consider a situation where the Nikolaev spouses have a common child.

Nikolaev N.N. there are two minor children from the first marriage, for the maintenance of which alimony is regularly paid. The fact is documented.

As a result of determining the priority, Nikolaev N.N. is entitled to deductions in the amount of 5800 (1400 + 1400 + 3000) rubles. A spouse for whom a joint child is the firstborn can claim a deduction of 1,400 rubles.

Calculation of the amount of the deduction

Worker Nikolaev N.N. has a monthly income of 35 thousand rubles. Monthly income must be taxed, the amount of which is 4550 rubles. After applying for a deduction, a benefit in the amount of 5,800 rubles was applied to income.

The amount of the monthly tax is 3,796 (35,000 - 5,800 = 29,200 * 13%) rubles. The savings amounted to 4550 - 3796 = 754 rubles per month.

The benefit is applied 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 6786 (754 * 9) rubles.

Some Features

For single parents the benefit is doubled. There are several reasons for which the status of a single parent arises - divorce and deprivation of parental rights, the 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 death of a spouse, a decision, and others.

In most cases, the status of a single parent is quite simple to confirm. When a person enters into marriage, the right to double the amount of the benefit is lost. The fact that a child is adopted by a new spouse does not matter.

Consider the case where the deduction is granted to the spouse of the person paying child support. In this case, the amount of alimony is transferred from the general budget of the family.

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

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

The standard tax deductions for children are described in the following video tutorial:

Last update 09.09.2019Reading time: 6 min.

According to tax legislation, the state annually provides each taxpayer with a child with a discount when paying personal income tax - a standard tax deduction for children.

The return of personal income tax is a kind of tax benefit, due to which the tax base is reduced - the part of earnings that is taxed. The deduction is used monthly. But if the total salary from January is more than 350,000 rubles, the parent will be able to apply the benefit until the month in which the salary reached the annual limit.

Personal income tax deductions: latest news

The Ministry of Finance issued new clarifications on November 7, 2018 No. 03-04-05/80099 on granting a deduction to spouses who have children from a previous marriage. The main condition is that the children are supported by them - they live together or pay alimony. The standard benefit is available for all children of both spouses. The order of the child is determined by date of birth.

On February 15, 2018, the Ministry of Finance published an explanatory letter No. 03-04-05 / 9654 in which it states that if an employee took a vacation at his own expense, this does not prevent him from receiving a standard tax deduction for a child. The tax period includes all months, even those in which the employee did not receive payments.

The Ministry of Finance, in a letter dated March 20, 2017, indicated the exact amount of the deduction for a disabled child. The fact is that an individual has the right to a refund from personal income tax upon birth and upon disability (from 6,000 to 12,000 rubles). As a result, benefits are cumulative.

Who is granted

The requirements that must be met in order to apply tax benefits for a child are prescribed in Article 218 of the Tax Code of the Russian Federation:

• can only be used on minors up to their 18th birthday, the age limit is extended to 24 years if he is a disabled person or a full-time student in a free or paid faculty;
• the parent's income is official and is subject to income tax at a rate of 13% (Article 210 of the Tax Code) - employees with an official salary, individual entrepreneurs on the general taxation system;
• from the beginning of the year, the income limit is not more than 350,000 rubles;
• the child is a dependent of the taxpayer.

If you rent an apartment, garage, or other property and report income to the Federal Tax Service, you can also claim your right to a refund.

The amount of the deduction

When calculating the tax refund, the number of children and the order of their birth (from youngest to oldest) are taken into account. A table of the amount of income from which income tax will not be withheld in accordance with the tax relief provided in 2019.

It turns out that, for example, for a parent of three minors, the amount of 5,800 rubles is allocated from income, which is not included in the calculation of personal income tax - it is charged from the rest of the salary.

An example of calculating net income with deductions in 2019

To understand how the described tax benefit is applied, consider an example of its calculation.

Borodina K.S. has a large family - four minor dependents (15, 14, 7 and 4 years old).

Her salary is 40,000 rubles before the deduction of personal income tax.

Borodina K.S. has the right to use the refund for all children: for two younger children, 1,400 rubles each, and for older children, 3,000 rubles each month.

Therefore, the total value is 8800. The amount will be deducted from K. Borodina’s salary until July - next month her income will exceed 280,000.

The woman's employer will calculate personal income tax from 31,200 rubles of her salary: (40,000 - 8800) × 0.13 = 4056 rubles.

Up to what age are provided

The right to tax benefits begins from the moment of birth, or the entry into force of a court order on adoption (an agreement on the transfer of a child to foster parents).

The right is terminated from the moment:

• the child reaches the age of majority or the age limit of 24 years for a full-time student;
• the death of a child;
• expiration of the foster family contract.

When calculating the deductions, all children in the family are taken into account, even if they have grown up a long time ago.

How to get a double deduction

A double tax refund can be obtained if the second parent waives their benefit in favor of the first. He is a taxpayer whose earnings are subject to personal income tax.

Can't refuse:

• unemployed mother (housewife);
• a woman on maternity or postpartum leave;
• woman registered at the employment center.

You can apply for benefits at your place of work. The applicant provides the employer with:

• refusal statement;
• benefit application;
• a copy of the child's birth certificate.

The single parent is also entitled to use the double deduction, if the fact of the death or the unknown absence of the second is officially confirmed.

How to get a tax refund for previous years

Withheld personal income tax can be returned for past years, but only for the last 3. In 2019 - for 2018, 2017 and 2016.

At your job, most likely, the accountant will refuse to recalculate for you, since his financial year has already been closed. Therefore, you need to take a 2-NDFL certificate, original documents for a return and an application. Then fill out the 3-NDFL declaration and submit it to the Federal Tax Service.

Documents can be submitted in person or by mail. The tax office will check all the information for 3 months, make a recalculation and return the overpaid tax.

Care leave tax deduction

For women who went on maternity leave or left it, the Ministry of Finance and the Supreme Arbitration Court issued instructions and clarifications on settlements.

The employer himself cannot provide tax deductions, no matter how many months a year the employee had no income, otherwise he will face fines from the Federal Tax Service under Article No. 123 of the Tax Code of the Russian Federation. But the employee herself at the end of the year can apply to them and receive the lost benefits for the child by recalculation. To do this, you will need to submit a declaration in the form of 3-NDFL and other necessary documents.

Sometimes they still refuse a tax deduction, it is best to contact the Federal Tax Service in advance to find out all the nuances.

Documentation

The application of the deduction is possible only after the parent has applied with an application and provided a list of documents. The application is submitted once for all the time until your job or life circumstances change, for example, the birth of another child.

If the applicant has several official places of work, he must choose one of them and submit to the employer:

• Marriage certificate;
• certificate from the university (for students);
• confirmation of the child's disability;
• birth/adoption certificate.

If the parent is single:

• spouse's death certificate;
• court order on his unknown absence;
• certificate of absence of paternity.

If the taxpayer is a guardian:

• foster family contract;
• custody decision.

If the parent receives a tax deduction, the following is required:

• declaration 3-NDFL;
• certificate from the accounting department;
• copies of the above documents.

If the documents are submitted directly to the Federal Tax Service, the applicant must submit the original documents.

One of the standard tax deductions is the deduction for the taxpayer, which is provided to certain individuals, for example, "Chernobyl victims", disabled since childhood, parents and spouses of dead military personnel. A complete list of individuals who may qualify for a standard deduction is specified in paragraphs. 1, 2, 4 article 218 of the Tax Code of the Russian Federation.

Taxpayers entitled to more than one standard tax deduction are granted the maximum of the applicable deductions. The deduction for children is provided regardless of the provision of other standard tax deductions.

Types of standard tax deductions

Standard tax deductions:

deduction for the taxpayer

This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation.

deduction per child(ren)
The deduction for a child (children) is provided up to the month in which the taxpayer's income taxed at the rate 13% and calculated on an accrual basis since the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee's income exceeded this amount.

• for the first and second child - 1400 rubles;
• for the third and each subsequent child - 3000 rubles;
• for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles to parents and adoptive parents (6,000 rubles - to guardians and trustees).

If the spouses, in addition to a common child, have a child from early marriages, the common child is considered the third.

Procedure for obtaining a tax deduction for a child (children)

Provided to taxpayers who support a child (children).

Write an application for a standard child tax credit (children) to the employer.

Prepare copies of documents confirming the right to receive a deduction for a child (children):

• certificate of birth or adoption (adoption) of a child;
• certificate of disability of the child (if the child is disabled);
• a certificate from an educational institution stating that the child is a full-time student (if the child is a student);
• document on registration of marriage between parents (passport or marriage registration certificate).

If the employee is a single parent (single foster parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.

If the employee is a guardian or guardian, it is necessary to supplement the set of documents with a copy of the document on guardianship or guardianship of the child.

• decision of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;
• an agreement on the implementation of guardianship or guardianship;
• an agreement on the implementation of guardianship over a minor citizen;
• foster family contract.

Contact your employer with an application for a standard tax deduction for a child (children) and copies of documents confirming the right to such a deduction.

To correctly determine the amount of the deduction, it is necessary to line up the order of children according to their dates of birth. The first born child is the oldest child, whether or not a deduction is granted.

If the taxpayer works simultaneously for several employers, the deduction at his choice can be granted only with one employer.

An example of calculating the amount of tax deduction for children

Matveeva E.V. four children aged 16, 15, 8 and 5 years old.

At the same time, her monthly income (salary) is 40,000 rubles.

Matveeva E.V. filed a written application addressed to the employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

Thus, the total amount of the tax deduction amounted to 8,800 rubles per month.

Every month from January to August, the employer will count on his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles received from the difference between taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Matveeva E.The. will receive 35,944 rubles.

If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

In some cases, for example, for a single parent, the amount of the deduction can be doubled. At the same time, the fact that the parents are divorced and non-payment of alimony does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

The procedure for obtaining a tax deduction if during the year the standard deductions were not provided by the employer or were provided in a smaller amount

If during the year the standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when submitting a personal income tax return to the tax authority at his place of residence at the end of the year.

In this case, the taxpayer must:

Obtain a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.

Prepare copies of documents confirming the right to receive a deduction for a child (children).

Provide the tax authority at the place of residence with a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.

* If the submitted tax return calculates the amount of tax to be refunded from the budget, submit an application for a tax refund to the tax authority (together with the tax return, or at the end of an in-house tax audit).

The amount of overpaid tax is subject to refund at the request of the taxpayer within one month from the date of receipt by the tax authority of such an application, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

When submitting copies of documents confirming the right to a deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

When applying for a job, employees who are parents of one or more children are entitled to receive monetary compensation from the state, the so-called deduction for children. In order for accruals to be received, it is only necessary to fill out an application and submit it to the accounting department at the workplace. After a while, the salary received on the bank card account will increase. No, they don’t give an increase for children, they just stop deducting from the salary for a while at 13% taxation on income received by individuals. Don't be discouraged if you haven't heard of the child tax credit. Receipt is allowed for the past 36 months. In the article we consider controversial situations that arise in the workflow of taxpayers, which may interfere with this.

Not every member of his family has the right to receive state compensation for children, but only persons from the following list:

• adoptive parents who are also married, divorced or never registered a relationship;
• spouses of parents who are not related to the child (stepfather or stepmother;
• official guardians or custodians of the child, appointed by the decision of the guardianship authorities.

Note! Only those parents who support the offspring financially have the right to receive the deduction.

Maximum payout

For each case, family, child, the deduction is determined individually, depending on:

• the order of his birth;
• health conditions;
• age, etc.

Table 1. Accrual amounts for different cases

In addition to receiving compensation in the amount indicated in the table, some parents are entitled to claim double compensation. It relies on those persons who keep the child alone. The acknowledgment of this loneliness must be made in a judicial manner, and not spontaneously improvised by one of the divorced spouses. The criteria include cases where:

• one of the parents is considered missing;
• the other parent is dead or dead.

Loneliness official continues until the real preservation of this status. When a parent enters into marriage, claims for double compensation cease to be considered legitimate and, therefore, no longer go to the new spouse.

It is impossible to refuse to provide compensation to the second parent of children in the following cases:

• lack of employment;
• rests on maternity leave (up to a maximum of a year and a half) or related to pregnancy and the reproduction of one or more children into the world;
• is registered with the local labor exchange.

It should be noted that the determination of the amount of compensation due to relatives of children with disabilities in 2017 is made by adding the possible deductions for a disabled person and at the usual children's tariff.

Let's take an example. The Petrov family has two children. The eldest child is completely healthy, and they are entitled to a deduction of 1,400 rubles for him. The youngest son was born with a disability, at the moment he is only 4 years old. For him, from the state, Petrov is entitled to the amount of the standard children's accrual, as for the eldest son, plus the amount due for his own disabled children, that is, 12 thousand + 1 thousand 400 rubles = 13 thousand 400 rubles.

Terms of submission

In fact, the issuance of compensation for children is not carried out separately, it is only possible to increase the salary issued to the employee-parent by the due amount by canceling the withdrawal of 13% of the tax on personal income tax from the due money. In 2017, the provision of payments takes place every month of the current reporting period, until the month comes in which the employee's remuneration, determined according to the cumulative total, does not reach the value of 350 thousand rubles. At this point, compensation will no longer apply.

The same restriction applies for the next 12 months.

Table 2. Timing of compensation

Controversial situations when receiving a deduction for children

Receiving compensation from the state in 2017 may be accompanied by some controversial situations. Let's see what they can be.

Situation 1. If for several months the employee did not receive wages at the workplace, that is, in general, he had no income. The reasons for this can be different, as a rule, these are:

• sick leave;
• unpaid leave;
• rest necessary to care for the child.

However, it is necessary to calculate the deduction even for those months when the employee's salary was not received. It turns out that all the accrued money will be given to the employee the next time he receives income subject to taxation by the tax system.

Situation 2. If the specified income limit has been exceeded. When one parent received more than 350 thousand in a year, and the second did not reach this level, in order to continue providing deductions, it is necessary that the first parent draw up an application for the transfer of compensatory rights in favor of the second.

Situation 3. When depriving parental rights, a person can receive money for children only if he continues to provide for their livelihoods, that is, he pays maintenance deductions.

Situation 4. If children stay or live abroad for a long time, the law does not prohibit receiving a deduction for them. To achieve it, it is necessary to provide confirmation from foreign authorities that the child lives in a particular country or is studying. If the children go on academic leave, interrupting their studies, the parent is still entitled to payments.

If out of the ordinary situations arise, which are not included in the list presented above, consult a tax service with professional consultants and find out what to do. However, you can contact the inspectorate with any questions related to tax legal relations.

Application for a tax deduction for children at the tax office

If, due to various circumstances, the employee was unable to receive the deduction due to children at the place of work and did not apply for it within 12 months, he can still collect the deduction due to the tax inspectorate, to which he belongs according to his place of residence. To do this, you need to attend to the preparation of a package of documents.

Let's look at their list in detail:

• a copy of the birth certificate, adoption of the child;
• a copy of the agreement on guardianship or guardianship;
• completed declaration forms 2-NDFL and 3-NDFL;
• a photocopy of the main page of the passport, the page of the passport about the child, the place of registration.

Don't know how to fill out forms and? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, as well as how to avoid major mistakes when filling out the declaration.

Documents can be submitted in three ways:

• in paper form, by personal appearance in the mail;
• in paper form, by sending documents by mail;
• in electronic form, if the user has previously registered in the taxpayer's personal account, on the official website of the Federal Tax Service.

Now let's move on to the consideration of the table, which details the documents confirming the relationship between the recipients of the deduction and the children, which must be submitted to the tax service.

Table 3. Required Documents

Simultaneously with documentary confirmation of the rights, it is necessary to provide at the place of work or to the tax office an application from a taxpayer receiving compensation providing for children. Most often, it is provided singly, however, if the circumstances that previously served as the basis for obtaining a deduction change, it will need to be rewritten.

Video - Making a tax deduction for a child

Summing up

The maintenance of children is becoming more and more expensive every year. It is not only about ensuring a decent standard of living, but also providing an opportunity to receive qualified medical care, study at a higher educational institution, etc. Each parent tries to give their offspring the best, and in order to reduce excessive expenses a little, the state provides them with compensation. For healthy underage children, it is small, but still a pleasant help. Parents of disabled people feel the state support much more clearly, however, their costs exceed the standard costs for healthy children.

Don't forget to apply for the employment deduction. If you do not work officially, you will not be able to receive money for children, but otherwise the employer or the tax office are obliged to provide you with the money you are entitled to.