From wages and other types of income. In the material presented you can find out which persons are entitled to claim a standard deduction and what documents are required to provide it.
Regulatory regulation
The procedure for registering any types of tax preferences and deductions is regulated by the norms of the Tax Code of the Russian Federation. The list of persons who can qualify for a standard tax deduction is listed in Art. 218 Tax Code of the Russian Federation:
- WWII participants;
- disabled people since childhood, as well as persons who have been officially diagnosed with disability of groups I and II;
- persons who received the disease as a result of radiation exposure during man-made disasters, liquidation of the consequences of accidents, etc.;
- parents and spouses of persons who served in the Armed Forces and died defending the country.
Citizens have the opportunity not only to apply for this benefit for themselves, but also for. under the age of 18, as well as undergoing state accreditation.
The law does not regulate the standard application form for receiving a deduction; it can be filled out in any order. As a rule, registration of this benefit is carried out at the place of work, so the application form for employees is developed by the management of the enterprise.
- If citizens have several jobs, it is possible to submit an application to each employer (except for cases when an application is made for children). The amount of the deduction provided per employee will range from 300 to 500 rubles, and depends on the category of the applicant’s preferential status.
- For a child, this benefit is 1,400 rubles; it applies to all minor children of an enterprise employee. When filling out an application for a disabled child, the deduction amount will be 12,000 rubles.
Note! A single parent (mother, father) will be given a double deduction until he enters into a family relationship.
The video below will tell you about receiving a deduction if standard returns were not provided:
Rules and nuances of its preparation
When filling out this form, special attention must be paid to proper confirmation of the legal grounds that make it possible to use this type of deduction. Depending on the category of the beneficiary, the information in the application form will correspond to the following documents:
- certificate of participation in the elimination of radiation accidents;
- medical report on the presence of a disease resulting from exposure to radiation factors;
- WWII participant certificate;
- MSEC certificate confirming the disability group.
Note! Each reason must be documented. In addition, official certificates and documents are submitted to the employer’s accounting department.
Since the deduction is provided from the first day of receipt of monetary remuneration, the application form is issued to the newly hired specialist. If management has not issued such a document, the employee has the right to demand a deduction, including by filling out a written document in any form.
The principle of providing a deduction is to reduce taxable income monthly by the amount of the tax benefit. In some cases, citizens can take advantage of a similar benefit for previous calendar years, but in this case, they must contact the tax authority to complete the documents.
If a citizen does not have an employment relationship with an enterprise, but receives officially confirmed income from other sources (for example, when carrying out activities as a business), he will be able to take advantage of the deduction when applying to the Federal Tax Service inspectorate. This procedure occurs at the time of filing, indicating income and personal income tax for the previous calendar year.
The application is accepted and preferences are taken into account according to the following rules:
- The employee himself is responsible for the accuracy of the submitted certificates and information; the employer is not obliged to check the authenticity of the certificates;
- if the taxpayer has submitted false or forged documents, he may be held liable for taxation;
- management is responsible for the correctness and timeliness of personal income tax calculations, taking into account the issued deduction.
When moving to work for another employer, a citizen does not lose the right to a deduction, but this will require filling out a new application form addressed to the new manager.
Filling out an application for personal income tax deductions using 1C: Accounting - topic of the video below:
How to write an application for a standard tax deduction
Per child
The application form is filled out by the citizen himself; management is not obliged to do this. By signing the application, the citizen confirms that he has legal grounds for providing personal income tax benefits.
per child
Filling out an application for a deduction for a child is allowed only for one place of work. A violation of this requirement will be detected by the tax authority when reconciling information about the taxpayer.
Application for a standard child tax deduction (sample)
Application for double deduction
If you need to draw up a refusal in favor of the second parent, then use.
Waiver of deduction in favor of the second parent
According to the current Tax Code of the Russian Federation, every employee with children can take into account standard deductions when calculating personal income tax. He has the right to register them directly with the employer, or contact the tax office at his place of registration. In the first case, the employee needs to write an application for a tax deduction for children addressed to his manager at the company.
Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.
Who can get a deduction
Social deduction for a child- this is a reduction in the tax base for personal income tax by the amounts established by law. Moreover, this benefit applies to income for which the tax rate is 13%; the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.
This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying full-time and do not have independent income. These deductions are applied by employees provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.
If a child has a single parent, he can take advantage of this benefit at double the rate. This employee can apply a deduction multiplied by two for children until the official marriage is concluded.
A deduction for a child is issued at the enterprise by submitting an appropriate application, to which is attached a copy of the children’s birth certificates, copies of a disability certificate, a certificate from the place of their education, as well as other supporting documents.
If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, the employee must provide a certificate of lack of income from the spouse’s place of work and his statement of refusal, certified at work.
The application of tax benefits begins with the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to use standard deductions.
A tax deduction for a child can be requested from the Federal Tax Service. But this is done at the end of the year, by submitting tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee’s current account. Therefore, it is easier to apply for a deduction from the employer.
The benefit document is drawn up either using a pre-developed template or by hand.
Amount of deductions for children in 2017
Deductions for children in 2016 are for each month of the year:
- For the 1st and 2nd child in the amount of 1400 rubles.
- 3000 rub. - for the third, as well as each subsequent baby.
- The deduction for a disabled child under 18 years of age, or a student under 24 years of age if he is disabled in groups 1-2, is 12,000 rubles. and is provided to each parent. However, if a disabled child under 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.
How to write an application for a child tax credit
At the top of the right side of the sheet you need to write down where the application is being received - the position of the manager, full name. and company name. Then it is written from whom it is submitted - position and full name.
Then the word “STATEMENT” is written in the middle of a new line.
The main part of the document contains a request to provide the employee with a standard tax benefit. It is imperative to indicate on what basis the employer must do this - for example, “in accordance with paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.” Then the date from which it is planned to take advantage of the benefit is recorded.
After this, you need to write down the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can indicate the amount of each benefit.
The next step is to write a list of documents confirming the possibility of receiving a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.
If an employee gets a job in the middle of the year and has already used the deduction at a previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.
The application ends with the date of writing, the employee’s personal signature and its transcript.
When preparing documents to obtain a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all the issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which method of filing the application you have chosen: through the Federal Tax Service or through the employer. In addition, it is of great importance what type of tax deduction you want to receive:
How to fill out an application if you plan to receive a standard deduction
The list of persons who can qualify for a standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4 tbsp. 218 Tax Code of the Russian Federation. The most common standard deduction is the child deduction. The application for the deduction is written in the name of the employer without contacting the tax authorities.
In the header of such an application they usually write the name of the organization where the applicant works and the full name of the director. In addition, the personal data of the employee applying for the deduction is indicated, including TIN and address. The text of the application asks for a standard tax deduction, indicating the child’s full name and the amount of the deduction. You must provide a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign and date it.
There is also the concept of a double tax deduction for a child. This means that one parent can transfer their right to a deduction to the other parent. Let's explain with an example.
Ivanov I.I. and Ivanova V.V. raising their son Ivanov A.I. 10/21/2005 Ivanova V.V. decided to renounce her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction in the amount of 2800 rubles (1400*2).
In such a situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file a double tax deduction application in the name of his employer. A sample application will look like this.
And his wife Ivanova V.V. must write an application to waive her child tax deduction. The application is also submitted to the organization where Ivanov I.I. works.
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - contact the tax office. In this case, the application for a deduction is filled out in a certain form. First, indicate the data of the tax office to which the application is submitted, as well as information about the taxpayer applying for a deduction.
Afterwards the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer requests a refund of the amount of overpaid tax, indicating the year for which the refund is planned and its amount. You also need to write in the application the bank details of the account to which the applicant would like to receive a refund.
Method two - receive a property, and starting from 01/01/2016, a social tax deduction, through your. But in this case, you will have to visit the Federal Tax Service at least twice: the first time to submit an application to receive a notification confirming the right to the deduction, and the second time about a month later to collect it.
The header of the application contains the same information as when filling out an application for a deduction through the tax office. Below should be a text in which the taxpayer asks to confirm his right to a property or social deduction. At the end of the application there is a signature, transcript and date of writing the application.
After receiving a notification from the tax office, you must fill out an application to receive a deduction from your employer. The header contains standard information: last name, first name, patronymic of the employer and your own full name, tax identification number and registered address.
Then the word statement and its text itself are written. In it, the employee asks to provide a deduction (property or social) and indicates the number and date of the notification confirming the right to the deduction. At the end of the application, its date and signature are placed with a transcript of the taxpayer claiming the deduction.
The application form for a standard tax deduction for a child is not established by law, and an application for a deduction for a child under personal income tax is drawn up in any form.
You will need a form and sample application for a standard child tax deduction to provide all the necessary documents to the employer or the tax office.
Samples of filling out an application to provide a deduction for a child:
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General Director of LLC "Subsidies and Benefits" M. I. Vetrov from the chief accountant T. A. Svetlakova STATEMENT I ask you to provide me, from January 1, 2019, with a standard tax deduction for my income for each month of the tax period in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my children (full name, date of birth of each child) in the amount of: 1,400 rub. per month - for the first child; 1,400 rub. per month - for the second child. I am attaching documents confirming my right to a tax deduction for children:
"___" February 2019 Signature T. A. Svetlakov |
Sample application for double tax deduction download form
You can read about all the reasons for providing a double deduction for a child in the article Deductions for children.
Sample application for waiver of child tax deduction
This application must be drawn up in two copies and submitted to your place of work and to the place of work of the second parent.
What is the application form for standard personal income tax deductions for a child in 2017? What are the features of providing deductions for children? Let's look at these questions in more detail.
Types of deductions for children to reduce personal income tax
The income of individuals, subject to personal income tax at a rate of 13%, can be reduced by standard tax deductions (clause 1 of Article 218 of the Tax Code of the Russian Federation). These deductions in 2017 include standard deductions for children.
The following are entitled to receive a monthly deduction for a child:
- each parent is legally married, divorced or unmarried;
- parent's spouse;
- each of the adoptive parents, guardians, trustees, when there are several of them;
- each of the adoptive parents, if there are two of them.
A deduction for children is provided for each month of the calendar year until the taxpayer’s income, taxed at a rate of 13%, has not exceeded 350,000 rubles since the beginning of the year. From the month in which total income exceeds 350,000 rubles, children's deductions are not provided.
What documents are needed
In 2017, an employer has the right to provide a standard tax deduction for a child only after receiving a copy of the child’s birth certificate from the employee. Please note that deductions are usually provided for children under 18 years of age. An exception is for children under the age of 24 who are studying full-time at an educational institution. Parents are also entitled to a deduction for such adult children. To confirm the right to a deduction, ask the employee for a certificate from the place of education of his child. If a child studies abroad, the certificate of education must be translated into Russian.
The employee is also required to provide a written (or printed) application for the 2017 Child Tax Credit. There is no form for such an application. The application is submitted in any format. Here is a sample of such a statement.
To receive standard tax deductions, an employee of an organization must submit a free-form application to the accounting department or human resources department. Moreover, he must do this before the end of the current tax period, that is, 2017. Otherwise, he will only be able to receive the deduction for 2017 himself - at his Federal Tax Service by submitting a 3-NDFL declaration.
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