The state changed child tax credits in 2012

Deductions for children in 2011

Before the adoption of the commented amendments, the standard deduction for each child was 1,000 rubles. for every month. It did not matter how many children the taxpayer has and for which of them the deduction is provided.

Now the size of the “children’s” deduction depends on how the child was born. So, the deduction for the first and second child is 1000 rubles each. for each month, and for the third and subsequent children - 3,000 rubles. for each month (new edition of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation).

This amendment came into force on November 22, 2011 (the date of official publication of the law under comment) and applies to legal relations that arose from January 1, 2011. This means that accountants will have to retroactively recalculate the personal income tax base for all employees who have three or more children. Moreover, you need to make the necessary adjustments when calculating salaries for November.

Limit amount for deduction

The standard tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by clause 1 of Article 224 of the Tax Code of the Russian Federation) by the tax agent providing this standard tax deduction exceeds 280,000 rubles .

The maximum amount of income for which a standard tax deduction is provided is determined based on income subject to personal income tax at a rate of 13%. Payments (income) partially exempt from personal income tax are taken into account when providing a standard tax deduction in the part not exempt from taxation (Letter of the Ministry of Finance of Russia dated March 21, 2013 N 03-04-06/8872).

To determine the amount of income that is considered when determining the possibility of providing standard tax deductions, only income that is subject to taxation at a rate of 13% is taken into account. To calculate the maximum amount of income that affects the provision of standard tax deductions, amounts of financial assistance not exceeding 4,000 rubles are not taken into account (Letter of the Federal Tax Service of Russia dated 06/05/2006 N 04-1-04/300).

An application to waive the deduction is submitted to the tax agent of the first parent by the second parent (Letter of the Federal Tax Service of Russia dated November 3, 2011 N ED-3-3/3636). Taking into account the fact that a tax deduction is provided for each month of the tax period, provided that the amount of income does not exceed 280,000 rubles, a certificate from the place of work of the second parent is provided to the employer of the first parent on a monthly basis (letter of the Ministry of Finance of Russia dated March 6, 2013 N 03-04-05 /8-178, dated 10/12/2012 N 03-04-05/8-1195).

Deductions for children in 2012 and beyond

Starting from January 1, 2012, the amount of “children’s” deductions will increase. For the first and second child it will be 1,400 rubles each. for each month, and for the third and each subsequent child - 3,000 rubles.

In what case is an increased deduction due for the third child?

The question arises whether a deduction of 3,000 rubles is due. in case the first two children (or one of them) are adults?

There are two opposing points of view.

Some experts believe that an increased deduction is possible only if the employee has two children, for each of whom a deduction of 1,000 rubles is currently provided. In other words, if the older children have not yet reached the age of 18 or are students (graduate students, interns, etc.) not older than 24 years.

Others argue that since there are no restrictions or additional conditions in the Tax Code, an “increased” deduction should be given for the third child, regardless of the age of the first two children. It is this interpretation that was confirmed by the Russian Ministry of Finance in letter dated December 8, 2011 No. 03-04-05/8-1014.

Double deduction for one of the parents (adoptive parents)

A taxpayer may refuse to receive a deduction if he is entitled to it. The right to deduction is limited by a number of conditions, for example, if the child is supported by the taxpayer, if the taxpayer has income subject to personal income tax at a rate of 13%, and if such income does not exceed the established amount in the amount of 280,000 rubles. If one of the parents does not have income subject to taxation at a rate of 13%, he cannot transfer his right to receive a standard tax deduction to the other parent (letter of the Federal Tax Service of Russia dated February 27, 2013 N ED-4-3/3228, Ministry of Finance of Russia dated May 23. 2013 N 03-04-05/18294, dated 03/06/2013 N 03-04-05/8-178, dated 26/11/2012 N 03-04-05/8-1346).

One of the parents does not have the right to refuse a deduction in favor of the other parent if he:

- does not work, is a housewife (Letter of the Ministry of Finance of Russia dated November 22, 2012 N 03-04-05/8-1331);

— is on maternity leave (Letter of the Ministry of Finance of Russia dated August 23, 2012 N 03-04-05/8-997);

— is on parental leave to care for a child up to one and a half years old (Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-04-06/8-95);

— is registered with the employment center (Letter of the Ministry of Finance of Russia dated April 16, 2012 N 03-04-05/8-513).

Deductions for disabled children

Previously, the deduction for a disabled child under 18 years of age, as well as for a full-time student, graduate student, resident, student, cadet under the age of 24 and a disabled person of group I or II, was doubled. Simply put, for such a child, the deduction for each month was 2,000 rubles. (1000 rub. x 2).

Now the deduction amount for this category has changed and is equal to 3,000 rubles. per month. This value must be applied retroactively from the beginning of 2011, that is, the tax base for personal income tax for the current year must be recalculated.

In 2012 and beyond, the amount of the standard deduction for disabled children will not change and will remain equal to 3,000 rubles. for every month.

Other conditions for providing “children’s” deductions

Another innovation concerns the list of persons who are entitled to “children’s” deductions. Previously, the list included parents and their spouses, adoptive parents and their spouses, as well as guardians and trustees. Now adoptive parents have also been added to them.

As for other conditions, they remained the same. Thus, “children’s” deductions, as before, are due to the taxpayer until his income reaches 280,000 rubles. year to date. Starting from the month in which this limit is exceeded, the standard deduction for children does not apply.

The only parent (including adopted), guardian, trustee and adoptive parent have the right to receive a double deduction. However, upon marriage, starting from the month following the wedding, the deduction becomes single.

Finally, at the request of the parents, one of them can refuse the deduction in favor of the other. In this case, the second parent will receive a double deduction.

If the “children’s” deductions are not fully provided by the tax agent

In Letter dated December 23, 2011 N 03-04-08/8-230, the Ministry of Finance of Russia gives accountants recommendations on recalculating tax liabilities for personal income tax for 2011 in connection with the changes introduced in Art. 218 of the Tax Code of the Russian Federation retroactively. The tax agent is obliged to take into account the new amounts of “children’s” deductions when calculating the amount of personal income tax on an accrual basis from the beginning of the year in relation to income taxed at a rate of 13%, with the offset of the amount of tax withheld in previous months of the current year. Moreover, starting from the month in which income exceeded 280,000 rubles, the tax deduction provided for in paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, does not apply. If at the end of the year the employee has an overpayment, then it is the amount of tax that is excessively withheld by the tax agent from the taxpayer’s income, which is subject to refund based on the employee’s application in the manner established by clause 1 of Art. 231 Tax Code of the Russian Federation. Let us remind you that the new edition of clause 1 of Art. 231 of the Tax Code of the Russian Federation, significantly more specific in comparison with its old version, has been in effect since January 1, 2011. From this date, the tax agent is obliged to inform the taxpayer about each fact of excessive tax withholding and the amount of excessive tax withheld within 10 days from the date of discovery of such tax. fact. Please note that the presence of such a notice is not a prerequisite for a taxpayer to submit an application for a refund of overly withheld tax. The taxpayer has the right to submit such an application at any time and in the event that he himself discovers the fact of excessive withholding. Please note: the rules on the return of excessively withheld personal income tax by a tax agent do not specify that the taxpayer is necessarily an employee of this tax agent. Personal income tax may be withheld from him for other reasons. The return to the tax agent is carried out by the tax authority in the manner established by Art. 78 Tax Code of the Russian Federation. Directly in paragraph 1 of Art. 231 of the Tax Code of the Russian Federation contains a list of documents attached by the tax agent to the application to the inspectorate for the return from the budget of the excessively withheld and transferred personal income tax amount: an extract from the tax accounting register for the corresponding tax period; documents confirming excessive withholding and transfer of tax amounts. The return to the taxpayer of excessively withheld tax amounts is made by the tax agent in non-cash form by transferring funds to the taxpayer's bank account specified in his application. This norm does not provide for the return of this amount by issuing cash from the organization’s cash desk. The ability to offset the amount of over-withheld tax, subject to refund to the taxpayer upon his application, against future personal income tax withholdings from him (with payment of the fully accrued amount of income) in the new version of Art. 231 of the Tax Code of the Russian Federation is also not specified. In other words, personal income tax must be calculated, withheld and returned to the taxpayer’s bank account. The tax refund by the tax agent within three months from the date of receipt of the corresponding application from the taxpayer. On the amount of tax not returned on time, interest is accrued to be paid to the taxpayer for each calendar day of violation of the refund deadline at the refinancing rate of the Bank of Russia in effect on the days of violation of the refund deadline. The return of overpaid tax by the tax inspectorate to the tax agent is made against upcoming payments to the personal income tax budget both for the specified taxpayer and for other taxpayers. If the tax agent does not return the overpayment to the taxpayer within three months from the date of receipt of the taxpayer’s corresponding application, then interest payable to the taxpayer is accrued on this amount for each calendar day of violation of the return deadline at the refinancing rate of the Bank of Russia in effect on the days of violation of the return deadline. If the tax agent cannot “withhold from the budget” the amount of personal income tax that is subject to refund to the taxpayer, due to the insufficiency of personal income tax payments accrued to the budget for this purpose (we repeat: accrued for other taxpayers), then the tax agent within 10 days from the date of submission to him by the taxpayer application sends to the tax authority at the place of its registration an application for a refund to the tax agent of the amount of tax withheld in excess. In addition to the return by the tax agent of overpaid personal income tax at the request of the taxpayer in the manner provided for in Art. 231 of the Tax Code of the Russian Federation, in the new edition of Art. 218 of the Tax Code of the Russian Federation (clause 4) retained the previous wording that if during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in this article, then at the end of the tax period on the basis of a tax return and documents confirming the right to such deductions, the tax authority recalculates the tax base taking into account the provision of standard tax deductions in the amounts provided for in Art. 218 Tax Code of the Russian Federation. Let us remind you that taxpayers-citizens must, starting from the tax period 2011, submit a 3-NDFL declaration in a new form approved by Order of the Federal Tax Service of Russia dated November 10, 2011 N ММВ-7-3/ [email protected] In addition, from January 6 2012, the form of information on the income of individuals was updated - a certificate in form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3 / [email protected] ). If the tax agent has not made the necessary recalculation of the personal income tax amounts withheld from citizens in 2011 due to changes in the rules for “children’s” deductions, then these individuals can return the amount of their tax overpayment in 2012 by submitting it to the tax office at their place of residence (p. Clauses 1, 2, Article 229 of the Tax Code of the Russian Federation) no later than April 30, 2012, the following documents: - application; — declaration 3-NDFL; — a certificate from the tax agent (agents) in form 2-NDFL. In principle, the procedure for the return to the taxpayer by the tax agent of the personal income tax withheld in excess, established by Art. 231 of the Tax Code of the Russian Federation, does not prevent such settlements between these persons for past reporting periods (calendar years), taking into account the statute of limitations. However, in Letter of the Ministry of Finance of Russia dated October 6, 2011 N 03-04-06/4-252, which discusses the situation with the return of the tax agent’s debt for the year before last, the tax agent is asked to first make sure that the applicant taxpayer has not yet received his overpayment at the tax office. organ independently. To do this, you need to ask the applicant, in addition to the application for a refund of the overpayment, to also provide confirmation from the tax office that it has not returned the above amounts to this person. Information on the income of an individual for whom the tax agent recalculated personal income tax for previous tax periods in connection with the clarification of his tax obligations is drawn up in the form of a new certificate in form 2-NDFL.

New codes for standard deductions

As you know, when filling out a certificate in form 2-NDFL, the accountant must indicate the amount of each type of deduction in the line with the corresponding code. The values ​​of the codes are given in Appendix No. 4 to the order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/ [email protected] The Federal Tax Service has now prepared changes that take into account the new values ​​of standard deductions. At the moment, the amendments have not yet been adopted, but a draft of the future order has already been published. It is highly likely that new codes will be approved in the near future.

Codes for new deduction values ​​given in the draft order of the Federal Tax Service of Russia

Personal deductions

As of 2012, the Tax Code of the Russian Federation defines two types of personal deductions: a deduction in the amount of 500 rubles for the category of persons listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation and a deduction in the amount of 3,000 rubles for the category of persons listed in subparagraph 1 of paragraph 1 of that same articles.

If a taxpayer is entitled to both personal deductions, then he is given the maximum of them.

Until recently, there was a personal deduction in the amount of 400 rubles, provided to all taxpayers who received income taxed at a rate of 13% and did not belong to the categories of citizens specified in subparagraphs 1, 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. From January 1, 2012, this deduction is about deductions

Amounts of children's deductions

Children's deductions in accordance with the new edition of the tax code are divided into:

• deduction for the first child;
• deduction for the second child;
• deduction for the third and each subsequent child;
• deduction for a disabled child.

From January 1, 2012, the following amounts of child deductions apply:

• 1,400 rubles - for the first child;
• 1,400 rubles - for the second child;
• 3,000 rubles - for the third and each subsequent child;
• 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

The deduction is provided starting from the month of birth of the child or the month in which guardianship (trusteeship) is established.

Who is eligible for the child benefit?

The deduction is provided to parents, spouses of parents, adoptive parents, guardians, trustees, adoptive parents, spouses of adoptive parents who support the child.

The child deduction is provided regardless of whether the taxpayer is eligible for a personal deduction.

The right to deduction is granted to the parent as long as he retains the obligation to support his children. That is, even if the marriage breaks up, both parents have the right to a deduction. In addition, the spouse of the parent who supports the child can also take advantage of the deduction. And even a parent deprived of parental rights does not lose the right to deduction (see letters from the Ministry of Finance of Russia dated 02/09/2010 No. 03-04-05/8-36, dated 06/08/2009 No. 03-04-05-01/442).

Foreign workers hired as highly qualified specialists can claim this deduction only after they acquire the status of tax residents of Russia, despite the fact that their income from the first day of their stay in Russia is taxed at a rate of 13%.

Now about the children. A child, until he reaches 18 years of age, gives his parent the opportunity to take advantage of the deduction with virtually no conditions. A child over 18, but under 24 years of age, allows the parent to take advantage of the benefit only if he is a full-time student, graduate student, resident, intern, student, cadet, and it does not matter whether he is studying in Russia or abroad (letter of the Ministry of Finance dated April 15, 2011 No. 03-04-05/5-263). The academic leave of a student child does not deprive the parent of a tax benefit (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Also, the right to a deduction does not depend on whether the child has his own earnings or other sources of income, or whether he lives with his parents (letter of the Ministry of Taxes of Russia dated January 30, 2004 No. CHD-6-27/100). If a child gets married, this is also not a reason to stop applying deductions.

For taxpayers who are guardians or trustees, the standard deduction is provided only until the child reaches 18 years of age (letter of the Ministry of Finance dated January 24, 2008 No. 03-04-05-01/9).

Double deduction

A double deduction can be provided to one of the parents if the second parent has waived his right to a deduction and confirmed this with a statement and a certificate from his place of work. At the same time, it is imperative to remember that the deduction is provided only if there is income at a rate of 13%, that is, if the parent who refused the deduction in favor of the spouse does not have the specified income, then the spouse cannot be given a double deduction. This situation may be especially relevant in the case when the father applies for a double deduction at a time when his wife is on maternity leave and has no other income other than child care benefits, which is not subject to personal income tax. .

Also, a double deduction is provided to a single parent. The concept of “sole parent” is not specifically defined in law. The Tax Inspectorate proposes to use this term literally, that is, the concept of “sole parent” means that the child does not have a second parent (letters from the Federal Tax Service dated May 15, 2009 No. 3-5-03/ [email protected] , dated September 17, 2009 No. ShS-22-3 /721, dated March 31, 2009 No. 3-5-04/ [email protected] ).

Therefore, a double deduction is due to the child’s parent if:

the second parent died, was declared missing (declared dead);

the child was born out of wedlock and paternity has not been established, that is, in the child’s birth certificate issued by the civil registry office in accordance with paragraph 3 of Article 51 of the Family Code of the Russian Federation, there is no entry about the father or the entry was made at the request of the child’s mother.

If the only parent gets married, then he loses the right to receive a double deduction from the month following the marriage, regardless of whether the spouse adopted the child or not, since in this case the parent’s spouse receives the right to the deduction child. However, in the event of divorce, if the spouse did not adopt the child, the right to double deduction is renewed. The sole guardian, trustee or adoptive parent is given a double deduction regardless of whether he is married or not.

Stopping the use of deductions

Once the child turns 24 years old, the right to the deduction is lost. The deduction must be terminated either at the end of the year when the child turns 24 years old, but only if he continues to study, or from the month following the one in which studies stopped, even if the child has not yet turned 24 years old (clauses 4 clause 1 article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated October 12, 2010 No. 03-04-05/7-617).

Income limit

For deductions for children, there is a limit on the taxpayer’s income, that is, they are valid until the month in which the taxpayer’s income, calculated cumulatively from the beginning of the tax period at a rate of 13%, exceeded 280,000 rubles. Starting from the month in which the indicated income exceeded 280,000 rubles, child deductions are not applied.

In the next tax period, the use of deductions is resumed.

There are no income limits for personal deductions.

Deduction for a disabled child

A parent (adoptive parent, guardian, trustee) of a child under the age of 18 who is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II, has the right for a deduction of 3,000 rubles.

The deduction for disabled children has not doubled since 2011.

Moreover, the third child who is disabled does not give parents the right to sum up deductions for the third child and a disabled child, that is, the deduction in this case will be equal to 3,000 rubles (letter of the Ministry of Finance of Russia dated January 19, 2012 No. 03-04-06/ 8-10).

Features of determining the amount of deductions

In connection with the entry into force of amendments to the Tax Code of the Russian Federation, related, in particular, to deductions for children, difficulties arise in determining the deduction (or deductions) to which an employee is entitled.

So, the child born chronologically third is recognized as the third. The order is determined by date of birth, regardless of the age of the children. This means that a parent of three children has the right to a deduction in the amount of 3,000 rubles for the youngest child (if he is under 18 years old or a student), regardless of whether he is provided with a deduction for older children. Also, when determining the priority, deceased children are taken into account (letter of the Ministry of Finance of Russia dated January 11, 2012 No. 03-04-06/8-2).

In the case when the second and third child are twins, the parent has the right to independently determine which of them is the second and which is the third. This may be important if one of the twins is disabled. In this case, the parent can indicate a disabled child as the second child and receive a deduction of 3,000 rubles for him, and his twin as the third, which will give another 3,000 rubles in benefits (letter of the Ministry of Finance of Russia dated December 21, 2011 No. 03-04-05/8 -1075).

Documents required to provide a deduction

To provide deductions, the employee’s application is first required. Due to changes in the size of standard deductions for children, the Federal Tax Service recommends rewriting all previously completed applications. The application is drawn up in any form.

The application must indicate the tax period from which deductions are provided. It is not necessary to write a specific period for providing a deduction in applications; it is enough to indicate: “since 2012.” The application must also indicate specific deduction amounts. The date of the application is also required.

Documents confirming the right to deduction are attached to the application. Such documents may include:

• a copy of each child's birth certificate;
• a certificate from the child’s place of education (for full-time students aged 18 to 24 years);
• a copy of the marriage certificate, if the spouse of a parent or adoptive parent is applying for the deduction;
• a copy of the agreement on the transfer of the child (children) to be raised in a family (for adoptive parents);
• an extract from the decision to establish guardianship or trusteeship over a child (for a guardian, trustee);
• certificate of disability;
• notification of the absence of a civil status record;
• an extract from the court decision recognizing the second parent as missing or deceased;
• certificate in form 2-NDFL from the previous place of work (if the employee got a job in the middle of the year);
• a copy of the second parent’s application for refusal of the deduction, as well as a certificate from the place of work stating that the deduction is not provided (in the event that one of the parents transfers his right to the deduction to the other).

It is important to remember that in order to receive a deduction in 2012, you must attach copies of the birth certificates of all children to your application.

Tax recalculation for 2011

Changes to the tax code introduced by Federal Law No. 330-FZ of November 21, 2011 affect not only 2012 and subsequent years, but also apply to 2011. Including, the amounts of children's deductions have been changed retroactively:

• 1,000 rubles - for the first child;
• 1,000 rubles - for the second child;
• 3,000 rubles - for the third and each subsequent child;
• 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

These deduction amounts are valid from January 1 to December 31, 2011 inclusive.

Personal income tax for 2011 must be recalculated and the employee must be refunded the amount of excess tax withheld. However, the tax agent could only do this during 2011, or more precisely, in November 2011, and only at the request of the employee. However, if an employee does not submit an application for tax recalculation on time, this does not mean that the over-withheld personal income tax cannot be returned. To get a tax refund, he will have to contact the tax office (letter of the Ministry of Finance of Russia dated January 26, 2012 No. 03-04-05/8-72).

The employee needs to submit a personal income tax return (form 3-NDFL) to his tax office at the place of residence, attaching to it a certificate in form 2-NDFL and documents that confirm his right to deductions (clause 4 of article 218 of the Tax Code of the Russian Federation).