Standard tax deduction per employee in 2016-2017

Deduction for children

The 2021 Child Tax Credit is available to one or both parents when they have a dependent child(ren).

For whom you can get:

• for a child under 18 years of age who is not a student;
• for a child studying full-time upon reaching the age of 24 years.

Note : the benefit is provided to both a native child and an adopted child taken under guardianship or guardianship.

Tax deduction 2021: changes when buying an apartment

The law on the abolition of the issuance of a certificate of state registration, which came into force on July 15, 2021, indirectly affected tax legislation.
Now, when submitting a package of documents for a property tax deduction, the owner of a residential premises only needs to provide an extract from the Unified State Register confirming ownership of the apartment. This condition applies to apartments that were registered in the State Register after July 15, 2016 (Letter of the Federal Tax Service of the Russian Federation dated August 24, 2016 No. BS-3-11/3879). At the same time, the Ministry of Finance of the Russian Federation approved a new unified application form for confirmation of the right of individuals to receive property deductions KND 1150074 (Letter of the Federal Tax Service of the Russian Federation dated October 6, 2016 No. BS-4-11/18925).

In accordance with the provisions of paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, a property tax deduction is the right of an individual to reduce tax when purchasing an apartment. In 2017 - 2021 The requirements for the buyer of an apartment to receive a tax deduction remain the same:

• Availability of income taxed at a rate of 13% (with the exception of income received in the form of dividends, as well as income received as a result of labor activities by a separate category of taxpayers, in particular, this applies to refugees, highly qualified specialists and others).
• Stay on the territory of the Russian Federation and, accordingly, be a tax resident of the Russian Federation for at least 183 calendar days a year. Traveling outside the territory of Russia for a period of less than 6 months to undergo a course of treatment or training does not reduce the number of days spent in the Russian Federation.

Benefit amount

The amount of the deduction depends on the number of children, their age, the type of arrangement in the family and the presence (absence) of disability in the child (children). In 2021, parents are entitled to receive a standard deduction in the following amounts:

• 1,400 rub. for the first and second child (if the child is not disabled);
• 3,000 rub. for the third and subsequent child;
• 6,000 rub. for a disabled child under guardianship and trusteeship;
• 12,000 rub. for a native or adopted disabled child.

Note : the guardian in whose care there is a disabled child will receive half as much as the parent and adoptive parent of such a child.

Personal income tax deduction for children 2021: what does the law require?

Since the beginning of 2021, the legislator has changed the codes to detail the analytics on income and deductions. You can get a reduction in your tax base if you have a child on the following grounds:

• 1,400 – the amount of deduction for the child to the parent, who can also act as a guardian and trustee
• 3,000 – deduction for the 3rd and each subsequent child
• 6,000 – deduction for a disabled adopted child under 18 years of age under guardianship or care
• 12,000 – amount of deduction for a disabled child to a parent or adoptive parent

As a general rule, if an employee who is a taxpayer for personal income tax has children, the tax agent - the employing organization is obliged to provide him with a children's deduction for personal income tax 2021. Moreover, this rule applies to all employees without exception, even part-time employees.

ATTENTION: starting from 2021, you need to pay contributions to the Federal Tax Service, there will be new codes and updated reporting.

An application to reduce income tax for children is a mandatory form that must be completed by all employees who want to reduce personal income tax deductions from their earnings. Previously, this form was widely used:

A more unified form looks like this:

All official statements should be collected from employees at the beginning of the tax year. If confirmation of status is required, employees should be notified immediately. Then, the income tax for 1 child will be lower by at least 1,400 rubles, the income tax for 2 children will be lower by 2,800 rubles, respectively, and these reductions are provided from month to month. Income tax for those working for children is registered immediately at the enterprise with the direct employer.

Personal income tax deduction for a child in 2021 new codes

Let's give an example of the new encryption of codes for personal income tax deductions for children. For example, the following notations are accepted:

• Code 126 – tax deductions for personal income tax in 2021 for a child under 18 years of age
• code 127 – income tax if there are two children for every 2nd
• code 128 – income tax on the dependent of the taxpayer’s 3rd child

And so on: the coding is developed very carefully so that the non-taxable amount of the 2021 income tax per child is immediately identified in accordance with the basis of the deduction.

Please note: if for some reason you were not provided with legal child deductions for personal income tax in 2021, at the end of the tax period, contact the territorial Federal Tax Service to receive a recalculation. The money will be returned to your card. For an external part-time employee, personal income tax deductions are formed according to the following rules:

• an employee can write an application for personal income tax deductions for children to any employer
• the obligation to provide a deduction does not depend on the type of employment relationship, the main thing is that there is a legal source of payments
• external part-time workers are required to file income taxes for children under similar conditions as employees at their main place of work

This norm is confirmed by the explanations of the Ministry of Finance, which the department gave on June 30, 2014 in letter No. 03-04-05/31345.

Some tax nuances are provided for single parents raising children.

Double deduction for personal income tax for a single mother

A single parent can receive double standard deductions for personal income tax. The basis is the norm of paragraph 1, paragraphs. 4, Art. 218 Tax Code of the Russian Federation.

IMPORTANT: you can receive double personal income tax deductions for a child in 2021 only if the second parent is completely absent: died, unknown, declared missing.

There is a selection of letters on this topic:

• The Ministry of Finance issued document 03-04-05/25442 on July 3, 13
• Department document 03-04-05/8-501 dated April 12. 12
• Federal Tax Service dated March 4, 11 No. KE 3-3/619

Features of deduction for children

1. Receipt of this type of deduction is not tied to the implementation of any costs.

The property deduction is tied directly to the acquisition of property, the social one, for treatment, is tied to the costs of purchasing medicines, medical services (for example, prosthetics, dental implants, medical examination when diagnosing a disease, etc.).

1. Receiving a standard deduction does not deprive a citizen of the right to claim other types of deductions.

At the same time, a citizen can declare:

• property deduction if you purchased real estate: a house, an apartment (if you purchased a car or a garage, you cannot claim a deduction for it);
• property deduction if the sale of property took place, the period of ownership of which, exempting from payment of tax, has not expired;
• social for treatment, if a medicinal product was purchased or a medical service was provided included in the list approved by the Government Decree;
• social benefits for studies, if expenses were incurred for paid education at a university, driving school and other clubs and sections with full-time education.

1. The mother or father can receive the deduction both at the same time, or one of them in double the amount if the second parent waives his right to this benefit.

A double deduction cannot be obtained if the second parent refusing the deduction does not work and, accordingly, is not entitled to this benefit. Also, it will not be possible to claim a double deduction on grounds such as the other parent’s failure to pay child support or being divorced. At the same time, a single mother has the right to a double deduction if there is a dash in the father’s column or if he died.

1. The distribution of the deduction amount will depend on the age of the children.

1. The benefit is provided upon reaching an income of 350,000 rubles.

1. When calculating the benefit, the age of all children is taken into account.

When do you have to pay personal income tax?

All Russian citizens, without exception, are subject to income tax. Naturally, a certain amount in the amount of 13 percent of the salary is withheld every month from wages, and the official one in favor of the state. And last year the rate was exactly the same. And the principle of providing benefits also remains the same. Tax is also payable if:

• Selling cars or real estate.
• Performing one-time work or services and receiving any profit from this activity.
• Entry into inheritance.
• Receipt of movable or immovable property by deed of gift, etc.

In other words, any profit received through official sources must be declared and tax paid on the amount. Payers can be both individuals and residents of Russia, as well as non-residents who receive income in the country.

Calculation example

Lebedev A.V. - Single father with many children. He has 4 dependent children:

• 1 child – 25 years old;
• 2nd child - 22 years old, disabled, studying full-time at a university;
• 3rd child - 17 years old;
• 4th child – 5 years old.

The total amount of deduction that Lebedev can claim will be 18,000 rubles.

• 12,000 rub. – for a second disabled child;
• 3,000 rubles each. for the third and fourth child.

As the only parent, Lebedev has the right to a double deduction. The total amount of the benefit will be 36,000 rubles.

Lebedev's salary is 45,000 rubles. per month, of which personal income tax transferred to the budget is 5,850 rubles.

Without taking into account benefits, Lebedev receives a monthly salary in the amount of 39,150 rubles. (45,000 x 13%).

After applying the deduction, the tax will be deducted not from the entire income, but from the part reduced by the deduction, namely from 9,000 rubles. (45,000 – 36,000).

Taking into account the deduction, he will receive 43,830 rubles. (45,000 – (9,000 x 13%).

In total, the monthly benefit amount will be 4,680 rubles. (43,830 – 39,150).

He will apply this benefit until July, since in July his income will exceed the limit of 350,000 rubles.

Receiving over-withheld tax

The right to personal income tax relief arises from the month of application to the accounting department. If the application is submitted untimely (for example, if the certificate is lost and restored), the employee loses the opportunity to receive part or all of the benefit at the enterprise. Refund of any overpayment is carried out only through the Federal Tax Service (Article 231 of the Tax Code of the Russian Federation). To receive an overpayment you will need:

1. Submit the 3-NDFL declaration for the previous year on the form valid for that period. Submission can be made in person, by mail or by means of communication.
2. If an overpayment occurs for several periods, separate declarations are submitted for each year. Each report is accompanied by a separate application package and one request.
3. As part of the attachments to the declaration, you must submit a certificate in form 2-NDFL, a photocopy of your passport and a document giving the right to a preference.
4. Make an application in the prescribed form. The form submitted to the Federal Tax Service office contains information about the person, the amount of the overpayment and personal account details.

Appendix 8 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] establishes an application form for the return of the overpaid amount to be used in 2021. Previously, a free form of address, drawn up taking into account the rules of business correspondence, was allowed. An electronic form format has been developed that allows you to submit an application via telecommunications.

The declaration, the declared amount, documents as the basis for the return are checked by inspectors of the Federal Tax Service. The period for conducting a desk audit is 3 months (Article 88 of the Tax Code of the Russian Federation). After a positive decision on the audit is made, the amount of overpaid tax will be transferred to the applicant’s account. The period for transferring tax from the date of the decision is 30 days.

If data discrepancies or inaccuracies are detected during the verification, the person will be informed of the need to submit additional documents or a decision to refuse. In case of refusal, the applicant has the right to correct deficiencies and resubmit the declaration within a period not exceeding 3 years.

Deduction for certain categories of citizens

The persons named in clause 2 of Art. also have the right to a standard deduction. 218 Tax Code of the Russian Federation

Table of the amounts of standard deductions for beneficiaries specified in clauses 1-2 of Art. 218 Tax Code of the Russian Federation

Note : a pensioner himself does not have the right to receive this benefit if he does not have the grounds listed in Art. 218 Tax Code of the Russian Federation. If, for example, a pensioner is a Chernobyl survivor, then, in this case, he has the right to count on a benefit in the amount of 3,000 rubles.

When receiving child deductions, it is important to know!

It is necessary to take into account the fact that when each spouse in the family has children from previous marriages, for example, one child each, then their joint child is the third in the family, and the deduction will be 3,000 rubles.

It is impossible not to take into account the fact that children's deductions are due to two parents! If the child has only one parent (the other one died, went missing, etc.), this is confirmed by relevant documents, the taxpayer has the right to demand that the employer provide him with double deductions.

It is important to know that each parent of a minor can waive the tax benefits due to him in favor of the other. But it is impossible to refuse in favor of a stranger.

From the moment earnings reach a certain amount, a person no longer has the right to count on a deduction. In 2021, this amount is equal to 350,000 rubles.

Ways to claim a deduction for children

Standard tax deductions in 2021 can be obtained in two ways:

• through the tax authority;
• through the employer.

The procedure for receiving a standard deduction at your place of work consists of several stages:

• drawing up an application addressed to the employer to receive a standard deduction;
• preparation and delivery to the employer of documents confirming the right to this benefit;
• The employer will begin transferring income reduced by the deduction amount from the month in which it received the application and documents from the employee.

If an employee was unable to receive a deduction at his place of work, he has the right to declare it at the end of the year at the tax office.

Social deductions for personal income tax

The procedure for applying social tax deductions for personal income tax is regulated by Art. 219 of the Tax Code of the Russian Federation. The list provides for the possible receipt of tax benefits when carrying out the following types of transactions:

• expenses for charity;
• expenses for your own education, as well as the education of some relatives or children;
• expenses for certain types of treatment for yourself or your family;
• expenses under an agreement concluded with non-state pension insurance funds;
• expenses for additional insurance contributions for the funded part of the pension.

A number of deductions can be obtained from the employer this year:

• for payments to pension funds by submitting an application to the employer;
• expenses for treatment and training, having previously received a notification regarding them from the tax office.

Deductions for charitable expenses are possible only at the Federal Tax Service after the end of the year upon submission of a 3-NDFL declaration there.

Read more about social deductions in the article “Social tax deductions for personal income tax in 2021 (nuances)” .

See also: “The employee asked for social benefits: should I return personal income tax from the beginning of the year?”

Refund through the Federal Tax Service

To receive benefits through the tax authority you must:

• prepare a declaration in form 3-NFDL for tax deduction 2017;

You can ask the tax authority for a sample of filling out the reports or download it on the Internet.

For accountants: please note that in 2021 there was a change in the deduction codes reflected in the 2-NDFL certificate.

The refund will be made to the employee after 4 months, allotted for a desk audit and transfer of funds by the federal treasury.

Filling rules

To receive a deduction, you must submit an application/declaration to the tax authority in form 3-NDFL before April 30 of the year following the reporting year. The declaration can be filled out by hand and submitted by the citizen to the tax authority in person, or filled out on a computer and submitted to the tax office via the Internet by e-mail.

Important! Corrections or blots in the declaration are unacceptable.

The title page of the declaration and section 2 are required to be completed.

Along with the tax returns, you must submit a certificate of income received, taxed at 13%, in form 2-NDFL. Such a certificate can be obtained from the employer, from the accounting department.

In addition to the declaration, the following documents must be submitted to the tax authority:

• certificate 2-NDFL;
• statement;
• an agreement confirming the need for payment. For example, with a property deduction, this is a purchase and sale agreement;
• payment documents and necessarily their copies;
• documents confirming the citizen’s expenses;
• copies of TIN, identification document.

3-NDFL

How to fill out a personal income tax return:

• the type of declaration is selected, in our case it is 3-NDFL;
• the tax authority number is indicated;
• the payer’s attribute is selected – “another individual”;
• profit is determined;
• the reliability of the data is confirmed.

Sections 2 and 3 of the declaration are also required to be completed. The second section is devoted to the payer’s personal data, the third – to his income.

Documents required to receive benefits

1. Declaration 3-NDFL (when applying for a deduction through the Federal Tax Service).
2. Certificate 2-NDFL (when applying for a deduction through the Federal Tax Service).
3. Copies of documents justifying the right to a deduction (child’s birth certificate, certificate of disability, certificate of completion of full-time education).
4. Marriage certificate (if the benefit is claimed by one of the spouses).
5. Documents confirming the absence of the second parent (if the deduction is claimed in double amount).
6. Application addressed to the employer for a deduction.
7. Application for personal income tax refund (if applied through the Federal Tax Service).

What should an employee know?

• The child deduction is due from the month when the child was born. But when a child reaches the age of eighteen, the deduction is due until the end of the year! Even if a child reaches adulthood in January, his parents will receive tax benefits until the end of the year!
• With children who have already reached adulthood but continue to study full-time, the situation is a little different. Deductions for them are given until the end of training or the child reaches 24 years of age. An important point: the employer stops providing the deduction in the month following the one in which the child completed his studies (for example, the child completed his studies in June, therefore, the deduction is not provided from July!). It is also worth noting that if the employee did not notify the employer in time that the child had completed his studies or was expelled, but then this fact becomes clear, the employer can deduct from the employee the amount that was paid without proper justification.
• If a person does not start work on January 1, he must provide a personal income tax certificate 2 from his former job, or it must appear from his work record that he did not work in any organization this year. Otherwise, he cannot expect to receive deductions this year.
• Anyone working at several enterprises at the same time receives deductions for one of the jobs. The employee has the right to decide for himself which organization to receive tax benefits from!

It should also be noted that the deductions are independent of each other, that is, if a person himself is disabled and has children, then he receives benefits for both children and himself!

So, filing a tax deduction is quite simple. This will take very little time, at least for the employee himself. But at the same time, the savings, as follows from the example given, will be quite significant.

Changes to Standard Deductions

Such deductions are provided for a certain category of persons. They are provided to parents or guardians who are dependent on a minor child.

The following changes have been included in the standard deduction:

• The maximum income amount has been increased to RUB 35,000;
• The amounts paid to parents or guardians who are dependent on a disabled child (group 1 or 2) under the age of 18 years or up to 24 years old, if the child is studying at a secondary or higher educational institution, have been increased. In this case, the form of training must be full-time;
• For parents, the tax deduction is 12,000 rubles;
• Guardians or adoptive parents receive relief in the form of 6,000 rubles.