What is a tax deduction for children in 2021: application form, what is the amount of deduction per child, deduction limit, deduction codes for a child, double deduction in favor of one of the parents, who is entitled to this type of standard tax deductions, how to take advantage of tax benefits for children - all these aspects are regulated by tax legislation.
Child tax deduction: what is it and who is eligible for the deduction in 2021
The procedure and amounts for providing a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. You can read detailed information about what tax deductions are in watch. In relation to deductions for a child, this is the amount from which 13% income tax (NDFL) is not withheld.
If the spouses have a child from previous marriages, then the common child will be considered the third.
The standard child tax deduction in 2021 is made for each child :
- under the age of 18;
- for each full-time student, graduate student, resident, student, cadet under the age of 24. The refund amount is no more than 12,000 rubles.
The right to a refund is lost in the following cases:
- coming of age (or graduating from an educational institution after the age of 24);
- official marriage of the child;
- his death.
Each parent, including adopted parents, as well as guardians and trustees, has the right to receive a tax deduction for children in 2021.
Benefits for personal income taxes
The procedure for counting the period when it is necessary to pay income tax when selling a home will change if its citizen purchased the apartment directly from the developer.
The obligation to pay personal income tax arises if the property was put up for sale earlier than five years have passed from the day it was acquired. Those citizens who purchased housing under a share participation agreement in construction count the five-year period from the day they completed the procedure for registering their property.
Now this procedure will be adjusted: five years will be recorded from the date of full payment for housing, and not from the date of registration - that is, property owners in new buildings will have the opportunity to be exempted from personal income tax earlier when reselling their housing.
Exactly the same rule will apply to those who bought apartments in new buildings under an assignment of claims.
Amounts and codes of deductions for children in 2021
The deduction for children is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
The following amounts are provided:
- for the first child (code 114) is 1,400 rubles;
- if two children (code 115) – 1,400 rubles;
- for the third child (code 116) and subsequent ones - 3,000 rubles;
- if a child has a disability in 2021 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
The indicated amounts in rubles are not the amount that you can return, but the amount on which 13% tax is not withheld.
For example, if a citizen of the Russian Federation has three children under 18 years of age, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly. The second parent (guardian) has the right to receive a deduction in the same amount at the same time. But if he has taxable income.
Let's look at an example:
In January 2021, Ivanova’s salary was 35 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From Ivanova’s January salary, 13% of personal income tax will be withheld, 4,186 rubles. It is calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova had no children, then 13% would be withheld from her full salary: 35,000 * 13% = 4,550 rubles.
Thus, we managed to save 364 rubles.
Who can get tax breaks?
Personal income tax benefits can be received by different categories of persons.
The first include those who have the right to a personal deduction. If a person has a combat participant ID, then he has the right to a monthly deduction in the amount of five hundred rubles. This means that this particular amount will not be subject to thirteen percent tax. This group includes disabled people of the second and first groups.
The second group is entitled to personal income tax benefits for children. And it doesn’t matter whether the parent is single or not. Only the amount of the deduction changes, and not the fact of receipt itself. It is also worth noting that there have been changes to the personal income tax in 2017. The amounts that are due to guardians and parents of disabled children have changed. The former receive a six thousand deduction, while the parents are entitled to twelve.
Required documents to receive a child tax credit
Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts. And in order to receive a tax deduction for children in 2021, you need to provide the employer with a package of papers.
The following documents will be needed:
- birth certificate for each child;
- a certificate in form 2-NDFL from the previous place of work for the current year;
- application for a standard tax deduction for a child(ren);
- for children aged 18-24 years - a certificate from an educational institution;
- certificate of disability (if necessary).
You cannot file a tax return in 2021. The child deduction is now made exclusively by the employer. However, if he did not provide a deduction or provided an amount less than required, you can still apply to the tax authority to receive them (see paragraph 4 of Article 218 of the Tax Code of the Russian Federation).
Important! If the applicant officially works in several places, then the benefit is provided only with one employer.
Codes and documentation
To assign a deduction, a citizen needs to contact his employer. If, for example, it is ]liquidated[/anchor], then you need to visit the tax office at the place of registration. An application will be required to apply for the benefit. You can compose it in free form, type the text on a computer or write it by hand.
It should include the necessary information:
- name of the organization where the paper is submitted;
- Full name and position of the person to whom the application is addressed (head of the company, head of the Federal Tax Service);
- date of assignment of the deduction;
- reference to the legislative norm giving the right to a benefit;
- list of attached documents;
- date of application, signature and transcript.
The list of documents for deduction may differ depending on the place where they are received.
Typically required documents:
- paper on the birth (adoption) of an offspring;
- certificate of disability (if necessary);
- paper from an educational institution if the child is over 18 years old;
- marriage document (if available).
To confirm their status, a single parent will need:
- paper about the death of the second parent;
- an extract from the court decision recognizing the spouse as missing;
- a document confirming the fact of marriage (passport or certificate);
- edit or certificate of birth of the baby.
All types of children's deductions are assigned certain codes.
Their list for 2021 is given in the table:
| Code | The amount of the deduction | Condition | Recipients |
| 126/127/128 | 1400/1400/3000 | For the 1st, 2nd, 3rd child up to 18 years of age or full-time student up to 24 years of age | Each of the parents (adoptive parents) |
| 129 | 12000 | For a disabled child under 18 years of age or a full-time student with disability groups I and II up to 24 years of age | |
| 130/131/132 | 1400/1400/3000 | For the 1st, 2nd, 3rd child up to 18 years old or full-time student up to 24 years old | Every guardian, trustee, foster parent |
| 133 | 6000 | For a disabled child under 18 years of age or a full-time student with disability groups I and II up to 24 years of age | |
| 134/136/138 | 2800/2800/6000 | Double for the 1st, 2nd, 3rd minor child or full-time student under 24 years of age | Single parent (adoptive parent) |
| 135/137/139 | Sole guardian, trustee, foster parent | ||
| 140 | 24000 | Doubly for a disabled child under 18 years of age or a full-time student with group I, II disabilities up to 24 years of age | Single parent (adoptive parent) |
| 141 | 12000 | Sole guardian, foster parent | |
| 142/144/146 | 2800/2800/6000 | Double for the 1st, 2nd, 3rd child up to 18 years old or full-time student up to 24 years old | One of the parents, if there is an application for refusal of the second |
| 143/145/147 | One of the guardians, adoptive parents if the second one refuses | ||
| 148 | 24000 | Doubly for a disabled child up to the age of majority or a full-time student with a disability of groups I and II up to 24 years of age | One of the parents, if there is an application for refusal of the second |
| 149 | 12000 | One of the guardians, adoptive parents if the second one refuses |
Table of personal income tax benefits in 2021
Providing double deduction for a child
The child deduction can be provided in double amount to a single mother or one of the parents (adoptive parents) of their choice. In the second option, a statement of refusal from one of the parents is required.
The following will not be able to refuse benefits in favor of the other parent:
- officially unemployed;
- registered as unemployed at the employment center;
- those on maternity leave.
A prerequisite is that the parent transferring the right to the deduction has income subject to personal income tax.
Since the beginning of 2013, an income certificate in Form 2-NDFL must be provided to the employer on a monthly basis if you receive a double deduction.
Therefore, to obtain a double deduction, the list of documents is supplemented:
- application for a double deduction;
- application from the other parent (if any) to waive the child deduction;
- income certificate in form 2-NDFL of the abandoned parent (monthly).
Important! The limit of 350 thousand does not double with a double deduction.
Pay attention to the following article: When can you get a double tax deduction for a child?
FAQ on applying for the standard child tax credit in 2021:
The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also to those in guardianship or care, adopted children, stepdaughters and stepsons.
Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before applying the tax deduction).
If parents are divorced or in a civil marriage
If there is no marriage between the child’s parents, then the second parent can receive a deduction by providing a document confirming that the child is supported by the taxpayer.
For example it could be:
- certificate of registration of the child at the place of residence of this parent;
- notarial agreement of parents on the payment of alimony;
- a copy of the court decision, which contains an explanation of who the child lives with.
Double child deduction for single parent
The concept of “sole parent” is not defined by law. However, as the Ministry of Finance notes, a parent is not the only one if a marriage is not registered between the child’s parents.
The absence of a second parent in a child can be confirmed by one of the following documents:
- birth certificate indicating one parent;
- a certificate from the registry office stating that the second parent is included in the birth certificate according to the mother (form 25);
- death certificate of the second parent;
- court decision declaring the second parent missing.
Nuances of calculation and design
The tax deduction for a disabled child in 2021 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles). Plus a child deduction depending on how the child with disabilities came into the family - first, second, third or subsequent.
Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.
If a child has a disability group of 1 or 2, then parents can receive benefits until the son or daughter turns 24 years old (for group 3 - up to 18 years old).
It is important to remember the following nuances:
- The last 12 months are taken for calculation. But if the employee was not employed at the beginning of the year, then his taxable personal income tax income from his previous place of work is taken into account.
- If tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. Thus, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax. Therefore, for the calculation you should take not ten, but six thousand.
- With internal combination, the total income for all positions is considered. For external purposes, only income from the main place of work.
- If your income has exceeded the permissible limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
The deduction is made directly from the employer. But if the employer fails to provide the deduction or provides it in a smaller amount, the taxpayer has the right to independently contact the tax authority to formalize (recalculate) payments.
What changes are planned for the new year?
The government has several innovations in the future. But whether they will be implemented is still unknown.
Among them:
- a tenfold increase in the maximum tax deduction for large families;
- with a salary of less than 30 thousand rubles. – complete exemption from personal income tax
The amount of the tax deduction for children in 2021 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.
Personal income tax benefits for veterans
Combat veterans may qualify for the following types of income tax benefits:
- Standard deduction 500 rub. – provided for each month, regardless of annual income;
- Exemption from personal income tax for received gifts of various types, financial support (within 10,000 rubles per year);
- Exemption from personal income tax for payments that are assigned to a veteran to receive monthly.
What documents are needed to receive a deduction of 500 rubles:
- Personal Statement;
- Veteran's ID.
