New deduction codes
In the 2-NDFL certificates submitted in 2021, section 3 reflects the codes and amounts of income, as well as the following personal income tax deductions:
- payments that are not subject to personal income tax within the limit (daily allowance, financial benefits, etc.);
- professional deductions;
- amounts that reduce the tax base in accordance with Articles 213.1, 214, 214.1 of the Tax Code of the Russian Federation.
In section 3 of the 2-NDFL certificate, tax deductions are shown opposite the corresponding income. If several deductions are allowed to be applied to one type of income, the first deduction is reflected opposite the income in the columns “Deduction Code” and “Deduction Amount”, the second – in the line below, etc. In this case, the fields “Month”, “Income Code” and “Amount” income" opposite the second and subsequent deductions are not filled in. Section 4 shows standard, social, investment and property deductions for the purchase (construction) of housing.
Personal income tax deductions for a single mother in 2019
Every single mother should know what personal income tax deductions (2017) she is entitled to receive. The woman should be paid double compensation if all conditions according to the law are met. A double tax deduction is given to a single mother or father, and when one parent refuses the deduction so that the other can receive it.
Singles
The following persons with official work, whose taxation is 13%, are entitled to a double deduction:
- a parent (natural or adopted) raising a child alone;
- another legal representative who is involved in education alone.
The only parent who is not legally married has one of the following documents:
- document on the death of the spouse;
- a certificate stating that the father was recorded only from the words of the mother;
- about birth, where the father is not indicated at all;
- a judicial act declaring a parent missing.
For single guardians or trustees, there must be a document from the authorities stating that there is no second person.
If none of the above documents were provided, then it is pointless to count on a double deduction for personal income tax, even if the second parent:
- does not pay child support;
- divorced or not a spouse;
- deprived of his rights by law.
If a single mother or father enters into a legal marriage, from the second month the tax deduction for the child will not be calculated in double amount.
Waiver for the second parent
One of the legal representatives entitled to the deduction may refuse it. The one that is denied will have a double deduction rather than a standard deduction. However, only the natural parent has the right to issue a refusal. It does not apply to other legal representatives.
If you refuse, the following conditions must be met:
- the person is a taxpayer;
- both legal representatives have income for which income tax is levied;
- income from January does not exceed an amount equal to 350 thousand rubles. in year.
The second legal representative should provide a statement of refusal along with a document from work on income. The second paper will have to be submitted every month.
If by any month your income exceeds 350 thousand rubles, then double compensation will be received only for the first 4 months. The first legal representative will begin to receive the standard amount from May until the income amount exceeds 350 thousand rubles. in a year. If this happens, the right will be lost.
Another parameter that should also be taken into account is the age of the children. Both a single mother and, if the 1st parent refuses, for the 2nd, deductions for personal income tax in 2021 are due until the children reach the age of 18. But if children are graduate students, interns, full-time students or residents, then they are eligible until they are 24 years old.
Sum
To a single mother or father in 2021, as well as to another legal representative:
- for the first child the amount is 1,400 rubles;
- second – 1,400 rubles;
- third and next – 3,000 rubles;
- a disabled minor, full-time student, graduate student, intern or resident under 24 years of age - 12,000 thousand rubles.
Other legal representatives (except adoptive parents) for children in 2019 are entitled to:
- for the first child – 1,400 rubles;
- second – 1,400 rubles;
- third and subsequent – 3,000 rubles;
- a disabled minor, as well as a full-time student and other categories indicated above up to 24 years of age - 6,000 rubles.
Options
There are special features when receiving compensation. If mothers receive it from their employer for personal income tax, they must fill out an application (using a sample) and provide it to the manager with the following documents attached:
- document for the child;
- about marriage;
- a certificate of disability from a medical institution, when the basis is disability;
- from the educational organization where he is studying;
- paper according to which alimony is paid;
- security receipt.
For persons working two or more jobs, it should be noted that they can only apply to one employer of their choice.
The Federal Tax Service usually plans to receive a deduction when it is not provided by the official employer. To do this, write an application (using the sample available at the tax office), and submit along with it:
- 3-NDFL for the year during which there was no deduction or was less than the required amount;
- copies of papers confirming this right;
- a certificate confirming income for the previous tax period.
The inspection documents are checked, which takes 90 days. After verification, money for mothers and other categories of persons is transferred within 30 days.
Statement
Among other documents, the parent needs to fill out an application in order to receive the deduction. The taxpayer should remember that tax benefits are not provided automatically.
Anyone who wants to receive compensation must be legally literate and show initiative. The same applies to the deduction considered within the article. The person claiming compensation writes a statement.
It should be clear from the text what issue the applicant is addressing. In this case, you can register the year for which you want to receive a deduction, or not indicate it.
The first option is used if the child must reach the age of majority or 24 years old.
The second applies when he is still far from 18 or 24 years of age (if compensation is paid before this age on the grounds stated above). The second option is issued more often.
The application is written in free form, but it is advisable to use a sample. It should contain the following items:
- a cap;
- Name;
- the reason why they are making the request (request);
- list of papers;
- date and signature.
Other benefits
In addition to double compensation, single mothers have other benefits established by the state. They cannot be denied a job on the grounds that they have children. If a company plans to reduce staff, a woman cannot be fired unless she is 14 years old.
Women are prohibited from working at night, on weekends and holidays if children are under 5 years old. If the manager violates at least one of these conditions, he will be fined.
Personal income tax deductions for a single mother in 2021 Link to main publication
Source: https://SemyaiZakon.ru/mat-odinochka/vychety-po-ndfl.html
Deduction tables 2021: codes and sizes
Each personal income tax deduction is determined in the amount established by the Tax Code of the Russian Federation. In this case, each deduction has its own code. The following table shows the codes and amounts of deductions for 2-NDFL certificates for 2021. The table was formed on the basis of Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387 (as amended by the order of the Federal Tax Service of Russia dated November 22, 2021 No. ММВ-7-11/63).
| Tax deduction code | Deduction amount | Categories of taxpayers covered by the deduction | Base |
| Standard tax deductions | |||
| 104 | 500 rub. | Heroes of the Soviet Union, Heroes of Russia, persons awarded the Order of Glory of three degrees | para. 2 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
| Persons of the civilian staff of the SA and Navy of the USSR, Internal Affairs Directorate and State Security of the USSR, who held regular positions in the institutions of the active army during the Second World War | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| for every month | Persons who were in cities during the Second World War, participation in the defense of which is counted towards their length of service for the purpose of receiving a preferential pension | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | |
| Participants of the Second World War, military operations to defend the USSR, who served in institutions that were part of the army, and former partisans | para. 4 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who were in Leningrad during its siege from 09/08/1941 to 01/27/1944, regardless of the length of stay | para. 5 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Former prisoners of concentration camps and ghettos created by Nazi Germany and its allies during the Second World War | para. 6 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people since childhood, as well as disabled people of groups I and II | para. 7 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who have received diseases associated with radiation exposure caused by the consequences of radiation accidents, exercises, tests | para. 8 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Medical personnel who received excess doses of radiation exposure while providing medical care from April 26, 1986 to June 30, 1986 | para. 9 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who donated bone marrow to save lives | para. 10 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who received occupational diseases associated with radiation exposure while working in the Chernobyl exclusion zone | para. 11 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak Production Association and contamination of the Techa River | para. 13 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who took part in the liquidation of the consequences of the accident at the Mayak Production Association (1957–1958) and the pollution of the Techa River in 1949–1956 | para. 12 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated (voluntarily left) from the Chernobyl exclusion zone | para. 14 sub. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of military personnel who died as a result of injuries received while defending the USSR, Russia, or while performing other military duties | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of government employees killed in the line of duty | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons discharged from military service (called up for military training) who performed military duty in countries where hostilities took place | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Citizens who took part, in accordance with decisions of government bodies of the Russian Federation, in hostilities on the territory of the Russian Federation | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| 105 | 3000 rub. | Persons who have become disabled and have acquired diseases: | para. 2, 3 and 8 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
| – related to the radiation impact of the Chernobyl disaster; | |||
| for every month | – related to the work to eliminate the Chernobyl accident; | ||
| – due to the accident at the Mayak PA in 1957 and the discharge of radioactive waste into the Techa River; | |||
| – related to participation in the work to eliminate the accident at PA Mayak; | |||
| – related to living in areas contaminated as a result of the Mayak accident | |||
| Persons who took part in the liquidation of the Chernobyl accident in 1986–1987 | para. 4 and 5 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who served in the Chernobyl Nuclear Power Plant exclusion zone in 1986–1987 | para. 6 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who took part in the work on the Shelter object in 1988–1990 | para. 7 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Persons directly involved in the assembly of nuclear weapons (until December 31, 1961), nuclear tests, and work on the disposal of radioactive substances | para. 9–13 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled WWII | para. 14 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people: | para. 15 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| a) from among military personnel who became disabled in groups I, II and III due to injury received: | |||
| – in the defense of the USSR, Russia; | |||
| – due to an illness associated with being at the front; | |||
| – when performing other military service duties; | |||
| b) from among former partisans, as well as other categories of disabled people equal in pension provision to the specified categories of military personnel | |||
| For the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 126 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 130 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 127 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | |||
| – to the adoptive parent | |||
| 131 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 128 | 3000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 132 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 129 | 12,000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 133 | 6000 rub. | – guardian, trustee; | |
| – foster parent; | |||
| for every month | – spouse of the adoptive parent | ||
| Double deduction for the first child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1–2, 6–7, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 134 | 2800 rub. | – single parent, adoptive parent | |
| 135 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the second child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 136 | 2800 rub. | – single parent, adoptive parent | |
| 137 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 138 | 6000 rub. | – single parent, adoptive parent | |
| 139 | for every month | – guardian, trustee, foster parent | |
| Double deduction for each disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 140 | 24,000 rub. | – single parent, adoptive parent | |
| for every month | |||
| 141 | 12,000 rub. | – the only adoptive parent (guardian, trustee) | |
| for every month | |||
| Double deduction for the first child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 142 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 143 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the second child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 144 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 145 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the third child and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 146 | 6000 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 147 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II | para. 1, 5, 10–11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 148 | 24,000 rub. for every month | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 149 | 12,000 rub. for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Property tax deductions | |||
| 311 | The amount of actually incurred and documented expenses for new construction or purchase of housing and land (except for interest paid on targeted loans (credits)) | Persons who purchased (built): | subp. 3 p. 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – land plots (share) for individual housing construction; | |||
| – land plots (share) on which the purchased housing is located | |||
| 312 | Amount of interest paid: | Persons who purchased (built): | subp. 4 paragraphs 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – for targeted loans (loans) received from Russian organizations (entrepreneurs) for new construction or purchase of housing and land in Russia, | – land plots (share) for individual housing construction; | ||
| – land plots (share) on which the purchased housing is located | |||
| – for loans received from banks for the purpose of refinancing (on-lending) loans for new construction or the purchase of housing and land in Russia | |||
| Social tax deductions | |||
| 320 | In the amount of expenses for full-time education of a brother (sister) up to 24 years old in educational institutions (subject to the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation | |
| 321 | In the amount of expenses for full-time education of children in educational institutions (taking into account the limitation established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation) | Persons who paid for training, namely: | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation |
| – parent for children under 24 years of age; | |||
| – guardian (trustee) for wards or former wards under the age of 24 | |||
| 324 | In the amount of actual expenses incurred for medical services and in the cost of medications (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who purchased medical services or medications for his own benefit or for the benefit of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 325 | In the amount of expenses actually incurred for voluntary personal insurance (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has entered into an agreement in his own favor or in favor of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 326 | In the amount of expenses for expensive treatment in medical organizations and entrepreneurs | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation | |
| 327 | In the amount of expenses actually incurred (the employer can provide a deduction provided that he withheld contributions under contracts from payments in favor of the employee and transferred them to the appropriate funds) | A citizen who has paid for his own benefit and (or) for the benefit of his spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship) (trusteeship)) pension (insurance) contributions under contracts: | subp. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation |
| – non-state pension provision concluded by a citizen with non-state pension funds; | |||
| – voluntary pension insurance concluded by him with insurance organizations | |||
| 328 | In the amount of additional insurance contributions paid for a funded pension (in the amount of actual expenses incurred, taking into account the restrictions established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has paid additional insurance contributions for a funded pension in accordance with Law No. 56-FZ of April 30, 2008 | subp. 5 p. 1 art. 219 Tax Code of the Russian Federation |
| Professional tax deductions | |||
| 403 | In the amount of actually incurred and documented expenses | Persons who received income from performing work (rendering services) under civil contracts | clause 2 art. 221 Tax Code of the Russian Federation |
| 404 | In the amount of actually incurred and documented expenses | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| 405 | Within cost standards | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| Income exempt from taxation | |||
| 501 | Deduction from the cost of the gift in an amount not exceeding 4,000 rubles. for the reporting year | A citizen who has received a gift from an organization or entrepreneur | para. 1–2 paragraphs 28 art. 217 Tax Code of the Russian Federation |
| 502 | Deduction from the value of prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who received prizes in cash and in kind at competitions and competitions held according to the decisions of: | para. 1, 3 paragraph 28 art. 217 Tax Code of the Russian Federation |
| – Government of the Russian Federation; | |||
| – legislative (representative) bodies of state power; | |||
| – representative bodies of local self-government | |||
| 503 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Employees (former employees who resigned due to retirement due to disability or age) who received financial assistance from the employer | para. 1, 4 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 504 | A deduction from the amount of compensation in an amount not exceeding 4,000 rubles. for the reporting year | Employees (for themselves, spouses, parents, children), former employees (age pensioners), disabled people for whom the organization reimbursed (paid) the cost of medications purchased by them (for them), prescribed by the attending physician | para. 1, 5 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 505 | Deduction from the value of winnings and prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who have received winnings and prizes at competitions, games and other events for the purpose of advertising goods (works, services) | para. 1, 6 p. 28 art. 217 Tax Code of the Russian Federation |
| 506 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Disabled people who received financial assistance from public organizations of disabled people | para. 1, 7 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 507 | Deduction from the cost of gifts and assistance in an amount not exceeding 10,000 rubles. for the reporting year | If assistance (in cash and in kind), as well as gifts are provided: | clause 33 art. 217 Tax Code of the Russian Federation |
| – WWII veterans; | |||
| – disabled people of the Second World War; | |||
| – widows of military personnel who died during the war with Finland, WWII, and the war with Japan; | |||
| – widows of deceased disabled veterans of the Second World War; | |||
| – former prisoners of Nazi concentration camps, prisons and ghettos; | |||
| – former minor prisoners of Nazi concentration camps, prisons, ghettos and other places of forced detention created by the Nazis during the Second World War | |||
| 508 | No more than 50,000 rubles. for each child | Employees (parents, adoptive parents, guardians) to whom the employer provided one-time financial assistance at the birth (adoption) of a child | para. 6 p. 8 art. 217 Tax Code of the Russian Federation |
| 509 | 4300 rub. for each month during the term of the employment contract | Employees who received agricultural products of their own production (work, services, property rights) from agricultural producers as wages, | clause 43 art. 217 Tax Code of the Russian Federation |
| peasant (farm) farms. Subject to simultaneous compliance with the following conditions: | |||
| – the total amount of this income for the month does not exceed 4,300 rubles; | |||
| – it is no more than 50 percent of the monthly remuneration amount; | |||
| – revenue from the sale of goods (work, services) of an agricultural producer (peasant (farm) enterprise) does not exceed 100 million rubles. | |||
| 510 | Additional insurance contributions paid by the employer for the funded part of the labor pension (no more than 12,000 rubles) | A citizen in whose favor the employer paid additional insurance contributions for the funded part of the labor pension in accordance with Law No. 56-FZ of April 30, 2008 | clause 39 art. 217 Tax Code of the Russian Federation |
| Amounts that reduce the tax base for income from equity participation in an organization in the form of dividends | |||
| 601 | In an amount not exceeding the tax base for income in the form of dividends | Russian companies (tax agents) paying dividends to their shareholders and participants (form 2-NDFL) | clause 1 art. 214 Tax Code of the Russian Federation |
| Shareholders (participants) receiving income from foreign companies from states with which Russia has double taxation agreements (form 3-NDFL) | |||
| Amounts reducing the tax base for transactions with securities and financial instruments of futures transactions | |||
| 201 | Expenses for the acquisition, sale, storage and redemption of securities traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 202 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 203 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 205 | The amount of loss on transactions with securities that are traded on the organized securities market, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 206 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 207 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities, | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 208 | The amount of loss on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments whose underlying assets are securities or stock indices. | |||
| This is a loss that: | |||
| – received as a result of these transactions performed in the tax period, after reducing the tax base for transactions with derivative financial instruments that are traded on the organized market; | |||
| – reduces the tax base for transactions with securities traded on the organized securities market | |||
| 209 | The amount of loss on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices, reducing the tax base for transactions with derivative financial instruments that are traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| 210 | The amount of loss on transactions with derivative financial instruments traded on an organized market and the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, reducing the tax base for transactions with derivative financial instruments that traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for repo transactions | |||
| 211 | Expenses in the form of interest on a loan incurred under a set of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| 213 | Expenses on operations associated with closing a short position and costs associated with the acquisition and sale of securities that are the subject of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for securities lending transactions | |||
| 215 | Expenses in the form of interest paid in the reporting year on the totality of loan agreements | Art. 214.4 Tax Code of the Russian Federation | |
| 216 | The amount of excess of expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of Article 214.4 Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 217 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities not traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of the article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 218 | Interest (coupon) expense recognized by the payer when opening a short position on securities traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 219 | Interest (coupon) expense recognized by the payer when opening a short position on securities not traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 220 | The amount of expenses for transactions with derivative financial instruments not traded on an organized market | clause 2 art. 302 Tax Code of the Russian Federation | |
| 222 | The amount of loss on REPO transactions taken to reduce income from transactions with securities traded on the securities market, in a proportion calculated as the ratio of the value of traded securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 223 | The amount of loss on REPO transactions taken to reduce income from transactions with securities not traded on the securities market, in a proportion calculated as the ratio of the value of non-tradable securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 224 | The amount of the negative financial result obtained in the tax period from transactions with securities traded on the securities market, by which the financial result obtained from transactions with securities not traded on the securities market is reduced, if at the time of their acquisition they were classified as traded securities | clause 12 art. 214.1 Tax Code of the Russian Federation | |
| 225 | Expenses on transactions with securities traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 226 | Expenses on transactions with securities not traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 227 | Expenses on transactions with securities not traded on the organized securities market, which at the time of their acquisition were related to securities traded on the organized securities market accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 228 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 229 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 230 | Expenses in the form of interest on a loan incurred on a set of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 231 | Expenses on operations associated with closing a short position, and expenses associated with the acquisition and sale of securities that are the object of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 232 | Expenses in the form of interest paid in the tax period on a set of loan agreements accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 233 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities traded on the organized securities market, for which the accrual of interest (coupon) income is provided, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 234 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities not traded on the organized securities market, for which the accrual of interest (coupon) income is provided, recorded on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 235 | Amounts of expenses for transactions with derivative financial instruments not traded on an organized market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 236 | The amount of a negative financial result obtained in the tax period on transactions with securities traded on the organized securities market, which reduces the financial result obtained in the tax period on individual transactions with securities not traded on the organized securities market, which at the time of their acquisition related to securities traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 237 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account, traded on the organized securities market, calculated in accordance with the proportion, with taking into account the provisions of paragraph six of clause 5 of Article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 238 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account that are not traded on the organized securities market, calculated in accordance with the proportion, taking into account the provisions of paragraph six of clause 5 of article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 239 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account, traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions, traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 240 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account that are not traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions not traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 241 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 250 | The amount of loss on transactions with securities traded on the organized securities market, received as a result of the specified transactions made in the tax period and accounted for in an individual investment account, reducing the financial result on transactions with derivative financial instruments traded on the organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 251 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for on an individual investment account, after reducing the financial result on transactions with derivative financial instruments traded on the organized market, reducing the financial result on transactions with securities traded on the organized securities market accounted for on the individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 252 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, reducing the financial result of transactions with derivative financial instruments traded on an organized market, accounted for in an individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 618 | A deduction in the amount of a positive financial result from the sale (redemption) of securities traded on the securities market and owned for more than three years. Such securities include: | Art. 219.1 Tax Code of the Russian Federation | |
| 1) securities admitted to trading by a Russian trade organizer on the securities market, including on the stock exchange; | |||
| 2) investment units of open-end mutual investment funds managed by Russian management companies | |||
| 620 | Other amounts that reduce the tax base in accordance with Chapter 23 of the Tax Code of the Russian Federation |
Read also
08.12.2017
Benefits for a single mother: rules for obtaining a tax deduction for personal income tax in 2021
The preferential status of a single mother is confirmed by a corresponding certificate, which is personalized and has a limited validity period, that is, it requires periodic renewal.
You can receive such a document not only after the birth of the baby, but also after a few years (already in court).
The issued certificate guarantees that a single mother (subject to meeting important requirements) will be able to receive a double deduction for personal income tax in 2021.
Legislative regulation of the issue
Before starting to apply for benefits and other preferences, it is necessary to determine who can apply for preferential status. Thus, according to Resolution of the Plenum of the Supreme Court of 1995 No. 81, women can count on the title of single mother in the following situations:
- the baby was born outside of an official marriage and the mother did not provide information about the father;
- the child was born more than 300 days after the spouses divorced and the ex-husband refused to voluntarily acknowledge his paternity;
- the child was born in an official marriage, but there is a court decision confirming the absence of family ties.
This is a limited list of circumstances and the concept of “single parent” should not be confused with a parent raising a child on their own. Divorce, death of the second spouse, lack of information about the whereabouts of the father are not grounds for receiving benefits.
At the state and local levels, different types of preferences are established for parents with single status. Moreover, both mother and father have the same rights . Among the available range there are cash payments, as well as privileges issued in material form. These include receiving a tax deduction.
Read more in the article: “Single mother benefits and benefits in 2019.”
Yes, Art. 218 of the Tax Code of the Russian Federation establishes the right of certain categories of the population to return part of the funds paid towards income tax. This opportunity is available to all parents of children who are officially employed. The amount of the refund and the circumstances of its receipt will depend on individual circumstances.
In addition, the norms of the Resolution of the Plenum of the Supreme Court of the Russian Federation of 2009 No. 1012 stipulated the need and grounds for providing a double tax deduction to single mothers.
This is due to the fact that in two-parent families, both mother and father can receive part of the money from taxation. But the father of a child raised by a single mother cannot count on compensation.
Therefore, part of the financial resources can be received by the woman for the needs of the baby.
Registration procedure
Receiving a personal income tax deduction for a single mother is one of the benefits that is not issued by the social security authorities. You can start receiving it immediately after receiving the beneficiary’s certificate. The speed at which funds are provided will depend on when a woman applies for preferences.
Where to contact
The responsibility for processing a refund falls on the shoulders of the employer, so benefits must be initiated directly at the enterprise. This can be done at any time, from the day the contract is signed to its termination.
According to the resolution of the company’s management, the accounting department is engaged in the preparation of mandatory documents and their transfer to the Federal Tax Service. Once the treatment is resolved satisfactorily, the woman will be charged a lower deduction.
Documentation
The current legislation does not approve a single list of required documents, so it may differ slightly depending on the requirements of the company. Thus, among the mandatory and universal papers are:
- employee's passport;
- beneficiary certificate;
- birth certificates of all children;
- Certificate No. 25 (provided by the civil registry office when registering the status of a single mother).
In general, there is no need to go through the compensation initiation procedure annually, but some documents must be updated. So, for example, if changes were made to a woman’s passport during the calendar year, then current photocopies of the pages must be provided. The same applies to birth certificates of babies born over the past year.
In addition, it is imperative to update certificate No. 25, since its validity terminates if the man recognizes paternity or if the child is adopted by a new spouse.
Amount of charges
As noted above, the amount of deductions will depend entirely on the surrounding circumstances. So, the amount of funds can be taken as 2800 rubles or 6 thousand rubles.
But it is imperative to take into account that starting from the beginning of the calendar year, the total amount of profit from wages will be summed up. And from the moment the figure exceeds 350 thousand rubles, the provision of benefits stops.
Possible difficulties
In practice, there are situations when a woman is unable to receive a fair amount of compensation. And the very first one is informal employment.
If an employment contract was not concluded between the employee and the employer and information about the work was not entered into the work book, then it will not be possible to receive funds.
This is due to the fact that tax deductions are not made to the state on a woman’s income.
The second option is to pay wages “in an envelope,” that is, when a fixed amount of income is received on a bank card (usually in the amount of the minimum wage), and the second part is transferred personally. The personal income tax deduction will be calculated only from official profits, so you should not rely on the part “in the envelope”.
It is not uncommon for a dispute to arise regarding payments during paternity proceedings. According to the requirements of the law, until the court’s decision to recognize a man as the baby’s father enters into legal force, the parent must receive a double deduction.
Regulatory acts regulating the issue
Source: https://posobie.net/lgoty/dvojnoj-nalogovyj-vychet-materyam-odinochkam-na-rebenka-po-ndfl.html
