What documents are needed this year to receive the standard child deduction? When and to whom should I write a new deduction application? What new clarifications did the officials give?
Every employee who supports children has the right to a standard personal income tax deduction. This deduction is provided to him by the employer on a monthly basis when calculating wages. In general, the procedure for providing such a deduction is known, but in practice there are situations when not everything is so simple. In this article we will consider various cases related to the provision of a standard tax deduction.
Let us remind you that the tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, foster parents, the spouse of an adoptive parent on the basis of their written statements and documents confirming the right to this deduction.
For individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.
In addition, this deduction allows you to reduce income taxed with personal income tax at a rate of 13% (except for income from equity participation in an organization) by a certain amount and pay a smaller tax. To take advantage of the deduction, the employee must have tax resident status ( clause 3 of Article 210 , clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation ).
Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ( clause 2 of Article 207 of the Tax Code of the Russian Federation ).
From the above provisions of the law it follows that the standard child tax deduction can be received by both parents at the same time. In addition, spouses of parents, adoptive parents, guardians, trustees, adoptive parents, and spouses of adoptive parents who support the child have this right. Also, parents who are not married but officially pay alimony or otherwise provide for the child are not deprived of the right to deduction ( clause 4, clause 1, article 218 of the Tax Code of the Russian Federation ).
