Applications for standard tax deduction

The legislation regulates certain types of income of citizens, which are deducted from the total amount for taxation. Tax deductions are not subject to the usual personal income tax rate of 13% if they are standard.

Amounts deducted for children are standard tax deductions. This means that this form of reducing the tax burden will be in effect continuously as long as the original status of the taxpayer is maintained (in this case, receiving taxable income and the presence of one or more future heirs).

To whom can this deduction be made?

Article 218 of the Tax Code of the Russian Federation prescribes the procedure for assigning and calculating tax benefits, including “children’s” deductions. According to the law, the child tax deduction is an amount of money designated in regulations, from which the 13% personal income tax (income tax) will not be charged.

Each has the right to make this deduction :

the child's natural parents;
adoptive parents;
guardians;
trustees.

The right to receive this tax benefit is recognized if there are one or more offspring under the age of 18 or older (up to 24 years), if the eldest child is a full-time student as:

student;
cadet;
intern;
graduate student;
resident.

FOR YOUR INFORMATION! Full-time education is allowed not only in an educational institution in the Russian Federation, but also abroad. Studying a master's degree as a first higher education will not be an obstacle to assigning a tax deduction (naturally, if the child meets the age criterion).

Regardless of age, a separate tax deduction will be accrued for disabled children.

Sample application to reduce personal income tax for a disabled child

Deductions are provided to the employee if the child is:

disabled person under the age of 18;
disabled person aged 18 to 24 years, group I or II, full-time.

The text states:

Write the basis for providing the benefit - sub. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation. Benefit amount: 12,000 rubles for parents and adoptive parents;
6,000 rubles for guardians, trustees, adoptive parents.

Last name, first name, middle name of all children and year of birth.

In addition to the deduction for a disabled child, a standard deduction is provided, depending on the number of children. For the first time, such a position was stated in paragraph 14 of the review of judicial practice dated October 21, 2015, approved by the Presidium of the Supreme Court. In 2021, the Ministry of Finance of the Russian Federation agreed with the Supreme Court and confirmed the summation of benefits by letter dated March 20, 2021 No. 03-04-06/15803.

At the end, write an appendix containing a list of all supporting documents:

a copy of the birth certificate;
certificate confirming disability;
certificate from universities (for students from 18 to 24 years old in full-time study);
act of the guardianship and trusteeship authority;
judicial act on adoption.

The accountant should monitor the validity period of the disability certificate and request a new one from the employee when it expires.

Sample Income Tax Refund Form for a Disabled Child

Sample application for personal income tax deduction for a disabled child

First, second, third... How much do we subtract?

The tax deduction is assigned separately for each child who meets the age criteria. For a child born first or second, it is the same amount, namely 1,400 rubles. If the taxpayer is in the care of three or more children or older children eligible for deduction, then for each offspring younger than the second, a deduction in the amount of 3,000 rubles will be charged. The amounts allocated for each of them are added up.

The number of children is counted according to seniority, that is, in the chronological order of their birth. In this case, the age of the older children and their status are not important. For example, the oldest is already over 18 and is not a full-time student, that is, he is not subject to a tax deduction, and there are only three children in the family. In this case, the youngest, who has not reached this age, is still the third child, who is entitled to a deduction in a larger amount - 3,000 rubles.

IMPORTANT! In tragic cases of death of children, their number according to seniority does not change: every living child still continues to be considered the same in number as he was at the moment of birth. If spouses have new children in another marriage, they will no longer be considered the first: the chronological order of birth is preserved.

A disabled child has the right to make a deduction within the following limits:

12,000 for each of the parents (natural or adopted);
6,000 (for guardians and trustees).

NOTE! The amounts given are not the money that will be returned to the taxpayer with children. These funds simply will not be charged the additional 13% due to personal income tax. For example, a citizen with two minor children will receive a tax benefit (1400 + 1400) x 0.13 = 364 rubles. This amount will make his tax burden lighter.

Users of the official website of the Federal Tax Service have the opportunity to independently calculate tax deductions using the online service. To calculate, you will need to enter the initial data in special fields:

amount of children;
the amount of taxable income for the previous period;
data regarding children with disabilities.

Deadlines for receipt and limit of tax deductions for children

The tax deduction is provided until the child reaches adulthood. It is noteworthy that if the child turns 18 at the beginning of the year, then you have the right to receive a tax deduction until the end of the year. If children continue their full-time education (regardless of whether it is paid or free), then parents can use the tax deduction for the entire period of their child’s education (up to the child’s age of 24 years maximum). Let's assume that your son received a diploma and graduated from school in June, which means that from the next month you will no longer receive a tax deduction.

If a deduction is no longer given for older children, they are still taken into account when providing a deduction for younger brothers and sisters. If, for example, you have three children, and the eldest two have grown up long ago and you receive nothing for them, the tax deduction for the 3rd child will still remain 3,000 rubles.

For disabled children, the deduction is larger: 12,000 rubles for parents and 6,000 rubles for guardians and trustees. This deduction is cumulative with the regular child deduction. For example, if a disabled child was born first or second, each parent will receive two deductions: 1,400 and 12,000 rubles - and save 1,742 rubles. If the child is the third in the family, 3,000 and 12,000 rubles will be exempt from tax - parents will save 1,950 rubles each. This provision is confirmed by judicial practice, as stated in paragraph 14 of the Review, approved. By the Presidium of the Supreme Court on October 21, 2015.

Double deduction amount

The law gives the right to certain categories of citizens to make a “children’s” tax deduction, doubled. If a child is being raised by a single mother, she has this right unconditionally (just like a father raising a child alone). Any parent can refuse to receive the child deduction due to him, then his share of this tax benefit will go to the other parent. If the child is adopted, then if one of the adoptive parents refuses the deduction, the other will receive it double.

When there is only one parent

There is no term “sole parent” in legislative acts. A single mother (less often a father) is considered the only parent by law if this is proven in the following documents:

the second parent is not listed on the child’s birth certificate;
The registry office issued a certificate (form 25) that information about the second parent was recorded in the certificate from the words of the first (most often the father is entered from the words of the mother);
the second parent has died, for which there is official medical evidence;
the second parent is officially deprived of parental rights;
there is a court decision declaring the second parent dead or missing.

ATTENTION! An unregistered marriage cannot be grounds for recognizing a parent as single.

If a single parent registered a marriage, he will no longer be entitled to receive a double tax deduction, since he is no longer the sole caregiver of his child. But the new spouse automatically acquires the right to this benefit.

Who can apply for a deduction

The standard tax deduction for children is a reduction in the base for calculating personal income tax for an individual by a set amount due to the fact that he has minor children.
However, it must be remembered that this deduction can only be used in relation to amounts received by an individual, subject to a tax rate of 13%. However, the benefit cannot be extended to dividends and income received from transactions with securities, equity participation, etc. The right to apply for a standard personal income tax benefit for children is granted to every parent, guardian or other person in whose care there are minors. The age of the child is important. Thus, this deduction can be used only if he is under 18 years of age or 24 and is a full-time student at an educational institution.

When a child has one parent, the latter has the right to a double benefit. It will remain in effect until the parent remarries or the child reaches a certain age.

When using a preferential deduction, you must also take into account the amount of income received by the person. This is due to the fact that the state has established a restriction on benefits that applies only to income within 350,000 rubles.

Attention! Deductions are made either from your employer or through the tax authority.

If one of the spouses who has children is not currently employed, then he has the right to refuse personal income tax benefits in favor of the other. At the same time, in the package of documents when applying for a standard deduction, you must include a certificate from the spouse’s place of work, a certificate that he does not use the benefit and an immediate refusal.

The limit set for income when calculating deductions

A large income removes from citizens the right to tax benefits for having children. If the amount of a citizen’s income exceeds that established by the state, he himself has the financial ability to be responsible for providing for the child, so there is no reason to reduce his tax burden. Until 2021, citizens who received more than 280 thousand rubles were not able to apply for a child tax deduction. In 2021, this amount was changed, and today it is 350 thousand rubles.

The time for which the income received is calculated begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the accrual amount in a particular month has reached the legal limit, the deduction will no longer be accrued for subsequent months.

Documents for child tax deduction

If the child’s parents are officially employed, then their employer himself submits the necessary papers to the relevant tax authority. Citizens will simply receive wages in accordance with all taxes withheld and deductions made. The necessary documents are provided by employees to the human resources department or accounting department at their place of work.

For a standard “children’s” tax deduction you will need:

birth or adoption certificates (for all children);
an application in which the employee requests a standard tax deduction for the child(ren);
certificate 2-NDFL for the previous year (if the place of work was changed);
for children who are already 18 years old - a certificate stating that they are actually studying full-time at a particular educational institution (this certificate must be updated annually).

ADDITIONALLY! If the parents are divorced or their marriage has not been registered, then the second parent can receive a deduction if he documents that he is involved in providing for his offspring: for this he needs to provide an agreement on the payment of alimony or a certificate of registration at the same place of residence as the child. A court decision on determining the person with whom the child remains in the event of a parental divorce is also valid.

For a “double” deduction, the following is added to these documents:

application for a double tax deduction;
written refusal of the other parent or adoptive parent;
Certificate 2-NDFL of the parent who wrote the refusal (for each month for which the deduction is made).

Standard child deduction - application

A personal income tax deduction is that part of earnings on which income tax is not charged. If an employee has children, then each of them is entitled to a deduction in a certain amount.

The amount of reduction in the tax base depends on how many children there are in the family, whether there are any disabled children among them, and also who the recipient of the deduction is for them: parent, adoptive parent, guardian, etc. If the parent is recognized as the only one, or the other parent refuses the deduction, the amount of the “children’s” deduction will be twice as large. The employee must provide supporting documents for all these circumstances.

The “children’s” deduction is applied to the taxpayer’s income up to the month in which it exceeds 350,000 rubles. Further, the entire amount of his earnings will be taxed.

The employer does not have the right to apply tax deductions without the employee’s consent, therefore, in order to obtain the right to reduce the tax base, the employee writes an application for a deduction for the child.

New employees with children write an application when applying for a job. Employees already working at the enterprise apply for a deduction for a child after his birth (adoption), that is, when they have the right to this type of deduction.

The legislation does not contain a uniform form for such an application. The employee can write it in any form, indicating the type of deduction that he wants to receive, the basis for this, listing the children who are entitled to the deduction, and the attached supporting documents. The employer can develop a sample application for a child deduction himself, adding all the necessary details and fields that the employee will only have to fill out.

Taxpayer liability

The employer assumes all obligations for submitting documents to the tax office, calculating and accruing due payments, including tax deductions. This obligation is provided for by the function of a tax agent that the employer performs in relation to employees.

But the employer carries out all its actions based on information and documents received directly from the employee. If the employer fulfilled his duties in good faith, and then it turned out that the employee provided false data and/or fictitious documents, liability for such an act (and sometimes criminal liability) will fall on the taxpayer himself - the hired employee, and not his employer.

From what time is the deduction calculated?

The calculation period is considered to be a calendar year, so the tax benefit regarding the income tax deduction for children will be accrued from the beginning of the year. This does not take into account exactly what month the application, declaration and the rest of the documents were submitted to the tax authority.

2017 made some adjustments: now the beginning of the year for calculating deductions will be counted from the month in which the child was born, or from the day when he was adopted or guardianship was established. If an employee who has children is employed while already having them, the new employer will begin to count the required benefits starting from the month of employment, taking into account the income received directly at the new place.

Amount according to the simplified tax system declaration: how to reduce the tax if you overpay

Article 326.21 of the Tax Code of the Russian Federation allows individual entrepreneurs using a simplified taxation system with the object “Income” to reduce the amount of taxes due to paid insurance premiums down to zero. If an entrepreneur on the simplified tax system with the object of taxation “Income” (6%) pays the amount of insurance premiums “for himself” one-time at the end of the year, the amount of advance payments for reporting periods (quarters) does not decrease and, having the right to a deduction, the individual entrepreneur, in fact, overpays taxes.

You can return the overpayment by contacting the tax authority after submitting your annual return with an application for a refund. You can also ask to take the amount into account against future tax payments. As practice shows. As practice shows, such requests are fraught with audits of the enterprise by the tax authorities.

Didn't receive the required deduction?

It happens that a taxpayer, for one reason or another, during the year did not receive the tax benefit due to him for his children. Or maybe this deduction was not fully accrued to him: tax agents also make mistakes. This does not mean at all that the possibility of deduction is lost for him.

In the coming year, he has the opportunity to return part of the amount in the amount of a deduction from the tax already paid.

The main thing is to timely submit your tax return and the required documents for a personal income tax refund:

birth or adoption certificate (copies) for each child;
Form 3-NDFL (declaration);
for a son or daughter from 18 to 24 years old - a certificate of in-patient education.

Sample application for a tax deduction for one or two children

This is the most common application that an employee writes to receive personal income tax benefits.

The text states:

Write the basis for providing a standard deduction - sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation.
The deduction amount will be 1,400 rubles for one or two children.
Child's full name and year of birth.

At the end, write an appendix containing a list of all documents:

a copy of the birth certificate;
certificate from universities for students from 18 to 24 years old on full-time study.

It is important for an accountant to check annually the student’s age, timely submission and updating of certificates from universities, for the correct calculation of personal income tax.

Application template for standard child deduction

Final deadlines for deductions

If a child turns 18 this year and is not in full-time education, the standard tax deduction will be due until the end of that calendar year (month of birth does not matter).

A full-time student under 24 years of age will give the right to a deduction to his parents for the following period:

until he graduates from educational institution (even if he is not yet 24 years old);
until the year of your 24th birthday (even if training is not completed).

NOTE! In the tragic event of the death of a child, the reduced tax rate remains with the parents until the end of the calendar year.

Who is entitled to the child tax deduction and what is the amount?

Who is eligible for the child tax credit? The answer is simple: every official representative of the child, be it a parent, guardian or adoptive parent.

It is worth keeping in mind that if both a husband and wife have one child from previous marriages, then the child they have together is considered the third.

Note!

Parents are entitled to a tax deduction only if they provide financial support for their children.

In 2021, a tax deduction is paid for each child:

under 18 years of age;
full-time student who is a graduate student, resident, cadet under 24 years of age (funds are returned in an amount not exceeding 12,000 rubles per month).

Citizens are deprived of the right to receive a tax deduction if their children:

have reached adulthood or graduated from an educational institution; or they have turned 24 years old, although their studies are ongoing;
entered into an official marriage;
passed away.

The tax deduction for children is calculated individually in each individual case according to the following criteria:

the order of birth of a child in the family;
the child's health status;
age, etc.

Amounts of tax deductions per month for parents with children in their care:

Characteristics	Sum
Taxpayer's first child	1 thousand 400 rubles
Taxpayer's second child	1 thousand 400 rubles
Third and subsequent children of the taxpayer	3 thousand
Disabled minor child A disabled child of group I or II under the age of 24 who is a university student	12 thousand
A disabled minor child who is in the care of official representatives A disabled child of group I or II, under the age of 24, who is a full-time student at a university, who is being brought up in a foster family, by guardians or trustees	6 thousand

It is important to understand that the table does not indicate the amounts that can be returned, but those amounts that are not subject to the 13% tax. In practice, it looks like this: a certain citizen N. is the father of three minor children, therefore, the amount of the benefit to which he is entitled will be equal to (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles / month.

The second official representative of the children can count on the same deduction, provided that they receive legal income from which they pay taxes.

Application for a deduction

It is best if the enterprise has ready-made application forms in which you only need to enter individual data, and the necessary deductions will be required, then none of them will be forgotten.

However, a free form of application is also allowed, because there are no strictly established samples in this regard.

Sample application for the standard child tax credit

To the director of Domostroy LLC from storekeeper R.L. Rozanova.

STATEMENT

When determining the tax base, I ask you to provide me with monthly standard tax deductions for personal income taxes for my children A.D. Rozanov. (21 years old, full-time student), Rozanova O.D. (10 years).

I am attaching to the application:

a copy of O.D. Rozanov’s birth certificate;
a copy of A.D. Rozanova’s passport;
certificate stating that Rozanova A.D. actually studying full-time at Moscow State University (Faculty of Economics).

01/14/2015 R.L. Rozanova

Sample application for tax deduction for three or more children

If your family has many children, then it is more convenient to fill out one application, where you indicate all the children at once.

The text states:

Write the basis for granting personal income tax benefits - subparagraph 4, clause 1, art. 218 Tax Code of the Russian Federation. The amount of deduction depends on the order of birth: 1,400 rubles for the first;
1,400 rubles for the second;
3,000 rubles for the third and each subsequent one.

Full name of all children and year of birth.

At the end, write an appendix with a list of supporting documents.

Documents for personal income tax return for three or more:

a copy of the birth certificate;
certificate from a university (for students aged 18 to 24 years old in full-time education).

Do not forget to annually update your certificate from your educational institution confirming your full-time studies and bring it to the accounting department.

Application form for personal income tax reduction for three or more children