Application for social deduction for a child. Standard tax deductions

The state in order to support the ongoing demographic policy fixed in the tax legislation a kind of privilege: tax deduction on personal income tax for children. Why is personal income tax or income tax taken? Because this is exactly the obligation that almost all citizens fulfill to the state. Russian Federation with the exception of pensioners - income is not withheld from the pension.

Child Tax Deduction Application: Sample

Like all other benefits, tax deductions are granted exclusively through an application from the applicant. It must be written to the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally provided to both the father and the mother in the single amount established by tax legislation... If the child is raised by one parent, then the deduction based on the submitted application will be provided in double amount.

A standard sample application for a tax deduction for children can be taken from the accounting department. Otherwise, the application can be drawn up in free form, specifying the following details and personal data:

• the name of the company (tax agent) where the parent works;
• surname, name, patronymic of the parent;
• surnames, first names, patronymics of children for whom the tax deduction must be provided;
• children's age;
• for students over 18 years old - the name of the educational institution in which the child is studying full-time;
• date and signature of the applicant.

Attention! Deduction applications are written annually! A deduction for a child over 24 years old, even if they continue to study full-time, is not available!

Supporting documents

The parent must attach to the application a package of supporting documents for the tax deduction for children. These will be:

• photocopies on paper of birth certificates of all children;
• for students over 18 years old - the original certificate from the educational institution that the child is attending;
• a copy of the spouse's death certificate (for single parents raising children). Single mothers do not need supporting documents on marital status - information about it was provided to the employer (tax agent) during employment;
• if any of the children has a disability - the original certificate from doctors about its presence.

How much will the benefit be provided?

The deduction is different:

• for the first and second child - 1,400 rubles monthly per child to each of the parents;
• for the third and all the following children - 3,000 rubles monthly per child to each of the parents;
• if the child has a disability - 12,000 rubles monthly until he turns 18. If he is a full-time student, then up to 24 years;
• if a child with a disability is adopted, then 6,000 rubles a month.

I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.

In order to determine the size of the deduction for the second or third child, do not forget that all born and adopted children, regardless of age, are taken into account. If the oldest of the three children is already 25 years old, then, for example, 16 years old, will be provided in the amount of 3,000 rubles. Therefore, it is important for the applicant to list all children (regardless of age) on the child tax deduction application. The sample may not contain such information.

Finally

So, summarizing all of the above, we note the following:

1. Tax laws provide certain benefits for families with children.
2. Samples of applications for a tax deduction for children can be taken from the accounting department or found on the Internet yourself.
3. To be able to take advantage of the benefit, all children must be indicated in the application.

Every officially employed employee is withheld personal income tax from his salary. However, when calculating this tax, the law allows the use of small benefits, which are expressed in standard deductions. The most commonly used deduction is per child. To obtain it, you must submit applications for the 2019 Standard Child Tax Deduction.

Sample Writing Application for Children's Standard Tax 2019

For such a statement, there is no mandatory form... Most often, the accountant provides the employee with a template in which he just needs to deliver data about himself. Another option for drawing up a document is to provide the employee with a sample, on the basis of which he will write his application.

First, at the top of the sheet, it is indicated to whom the application is sent - the name of the position of the head of the business entity, the name of the entity itself, after that the full name of the person. the head. All the information mentioned must be recorded in the dative case.

Followed in the middle new line the name of the form is indicated - "Application".

The text of the statement should include a request from the employee to the employer for standard deductions for his child or children.

In the text, it is imperative to mention the article from the Tax Code, which regulates the provision of these benefits - for example, "in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation."

Next, you need to list all the children for whom the deduction is requested. It is desirable to do this in the form of a list, each line of which must contain the full name and surname. the child, his date of birth and the amount of the deduction requested.

Following is a list of documents that will be attached to the application and confirm the legality of the requested benefits. These forms include a copy of a birth certificate, a certificate of guardianship, a certificate of disability, and others.

In the case when an employee gets a job not from the beginning of the calendar year (and this usually happens rarely), but in the middle of it, then he, most likely, already enjoyed benefits at the previous place of work.

Therefore, to confirm the amount of earnings from the previous place, he needs to provide a 2-NDFL certificate. It should also be referred to as an attachment to the application.

The drawing up of the application ends with the indication of the date and the affixing of the employee's signature.

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The standard deduction is an amount that is not subject to personal income tax. In other words, the state allows not to pay personal income tax on the income received or returns the tax already withheld.

You can receive a standard deduction for yourself or for children. A complete list of those who can receive a deduction for themselves is indicated in the tax code. For example, persons with disabilities since childhood, "Chernobyl victims", participants in the Great Patriotic War, parents and spouses of dead servicemen have the right to deduction.

Sizes of standard deductions

The amount of the standard tax deduction differs depending on the category of taxpayer.

"Chernobyls" and citizens affected by the accident at the Mayak plant, who participated in nuclear weapons tests and the elimination of radiation accidents, military personnel, war invalids and some other categories of people are entitled to a standard deduction of 3 thousand rubles for each month of the calendar year.

Heroes of the USSR and the Russian Federation, military personnel and members of their families, invalids of childhood and war and some other categories of persons are entitled to a standard deduction of 500 rubles for each month of the calendar year.

Parents, including foster parents, adoptive parents, guardians and custodians, are entitled to a tax deduction for each child under 18 or 24 years old, for disabled child 1 or 2 groups.

The amount of the deduction differs depending on the number of children and the composition of the family:

• for the first and second child to a parent, including foster, adoptive parent, guardian, trustee - 1400 R;
• for the third and each subsequent child - 3000 R;
• on the disabled child under 18 or disabled child up to 24 years of 1 or 2 groups, if he is a full-time student, guardian, trustee and foster parent - 6000 R;
• for each disabled child under 18 or disabled child up to 24 years of 1 or 2 groups, if he is a full-time student, to a parent or adoptive parent - 12,000 RUR.

The standard deduction in double the amount is due to the only parent or one of the parents, if the second refused the deduction and received a certificate of this at work. If the parents are divorced, this does not entitle one of them to receive a standard deduction in double the default amount, without the other's statement of the waiver of the deduction.

The parent receives the tax deduction for the child until the month in which he total income will exceed 350 thousand rubles. With a salary of 40 thousand rubles a month, the parent will receive a deduction from January to August inclusive. With a salary of 70 thousand rubles a month - through May.

The deduction will be given until the child turns 18. If the child is a full-time student, the deduction will be extended for the entire period of study, but maximum - until the child turns 24 years old.

If you are entitled to a deduction on several grounds, then maximum deduction of suitable ones. But at the same time, a deduction for children is always provided, regardless of whether you receive another deduction or not.

On the third disabled child you can get a deduction of 15 thousand rubles: 3 thousand rubles for the third child and 12 thousand rubles for a disability.

Documents for obtaining a standard deduction

For deduction for yourself

1. A copy of the document confirming the right to payment: a certificate of disability group 1 or 2, a war veteran's certificate or other document, depending on the benefits.
2. An application for a deduction is completed on the spot.

For deduction for children you will need the following documents:

1. A copy of the birth or adoption certificate of the child or children.
2. A copy of the marriage registration certificate or passport page with a marriage stamp.
3. Help about full-time study if the child is a student.
4. Disability certificate if the child is disabled.
5. 2-NDFL certificate from the previous place of work, if you got a job not from the beginning of the year.

The sole parent additionally submits documents confirming the right to double standard deduction:

1. A copy of the death certificate of the second parent, an extract from the court decision on recognizing the parent as dead or missing.
2. A copy of the passport page on marital status without a marriage mark.
3. Certificate in form No. 2, if the father is entered in the child's birth certificate from the mother's words. If there is a dash in the child's certificate in the "father" column, such a certificate is not needed.

The adoptive parent or guardian collects the following documents:

1. Resolution of the guardianship and guardianship authority.
2. An extract from the decision of the specified body on the establishment of custody (guardianship) over the child.
3. A copy of the custody or guardianship agreement.
4. A copy of the foster family agreement.

If you forgot to write an application for a deduction from the employer or wrote, but not for all children, you can return part of the tax paid. Submit your employer's tax refund application.

If you do not work, you can return the deduction to the tax office. Contact your nearest tax office with the following documents:

1. Copies of documents confirming the right to a standard deduction.
2. A certificate in the form 2-NDFL from the place of work for the previous year.
3. Declaration in the form of 3-NDFL, filled in on the spot.
4. Application to be completed on the spot.

For getting standard deductions for personal income tax for children, the taxpayer must submit a written application to the tax agent for 2020. Here is an example of an application and a child deduction form.

Useful on the topic:

Application for deduction for children for personal income tax in 2020: form

There is no single standard application form for 2020, therefore each employer independently decides what information employees should indicate and develops its own form. From a security point of view, during checks in the document, it is desirable to highlight the fields for information about:

• surnames and initials of children;
• their age;
• facts of study or disability;
• the date the document was signed by the employee;
• the attached papers in confirmation of the right to reduce the base for personal income tax.

If an employee has not been working in your organization since the beginning of the year, ask for a certificate of income and tax amounts from the previous place of work.

Here is a sample 2020 statement:

The application is usually made when an employee is entitled to child deductions. Newly employed workers, as a rule, fill out such an application at the time of employment.

Read also What are the changes in personal income tax in 2018

IMPORTANT

You do not need to write an application for a deduction annually.

If the employee's right to the deduction has not ended, the employer continues to provide the child tax deduction in the following years. To reduce the risk of making claims about the unfounded provision of a deduction in the event that the employee's right to deduction has been lost, a phrase can be entered in the application form that the employee undertakes to inform the employer about the loss of the right to deduct.

When to Stop Child Deductions in 2020: Table

Stop giving a deduction when one of the following conditions occurs:

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A large number of taxpayers are trying to find a way to reduce the revenue side when calculating government fees. The legal norms of the legislation of the Russian Federation provide such an opportunity by introducing benefits. Having children is a sign of one of the standard tax procedures that apply to a child tax deduction claim.

The use of a child deduction is relevant if there is a child under the age of 17 in the family. It is allowed to extend the term up to 24 years in case of receiving education at an educational institution, regardless of the form of ownership, at a hospital.

The essence of the mechanism lies in the calculation income tax(Personal income tax) not from the amount of earnings natural person, and its difference in relation to deduction. The consequence is a reduction in the amount of taxation.

The defining indicators of the tax procedure are:

1. The order of birth of children.
2. Having a disability.
3. The status of parents (guardians, adoptive parents, trustees).

How is the application written?

The legislator does not highlight clear requirements for registration. Official document special purpose has a specific addressee, usually the role goes to the employer. The procedure is permissible when hiring a new employee. Annual provision no application required. The manager monitors the fact of the loss of the right to the child tax relief by including this clause in the employee's obligations. The need to write a new paper is due to the birth of the next children.

The application form, the purpose of which is to reduce the income contribution, is characterized by general rules business in the field of application of requisites:

• “Header” in the upper right corner with information “to whom”, “from whom”;
• name located in the center;
• the content of the document - an indication of the type of deduction, grounds;
• availability of applications, their listing;
• date and personal signature.

The document is drawn up on behalf of the first person by either parent. Sample options are available in both handwritten and printed text.

The standard tax deduction is made from the calendar month in which the child was born. The content should not include the current period.

Required documents

To provide a tax deduction, you must not only write a statement, but also attach a list of supporting documents for consideration, including:

• written statement;
• certificate confirming the fact of the birth of a child (children).

Employee tax office additionally may be requested:

• documentary confirmation of the establishment of the fact of guardianship, adoption, guardianship;
• certificate of limited legal capacity (disability);
• refusal of the second parent from the benefit (double deduction);
• proof of child support yourself;
• paper certifying the conclusion of a marriage relationship;
• completed 2-NDFL certificate form (when changing the place of earnings throughout the year).

Sample statements

Consider the features of filling out application forms of a different nature.

Sample application for double tax deduction

The doubled size is used if there is one parent (trustee, adoptive parent, guardian). Depending on the number of children, the monthly fee ranges from 2800 to 6000 ROS. rubles.

Providing deliberately false information about participation in the upbringing and maintenance of a minor entails illegal devastation of the budget and is prosecuted by the norms of criminal law.

The loneliness of a parent is determined by the death of the second, or by the presence of a mark that there is no entry in the birth document. The option of indicating information from words is quoted, and a certificate from the registration authorities of acts is required civil status(RAGS).

Receiving property deduction possibly a person who is not in an officially registered relationship. The fact of adoption by a new spouse does not matter.

Divorce is not a determining factor in acquiring the status of the “only” caregiver.

To whom____________________________________

From whom (name, position _____________________

TIN ____________________________________

The address____________________________________

Statement

o receiving a double tax deduction

I, (full name) ____________________________, guided by p.p. 4 p. 1 of Art. 218 Tax Code Russian Federation, I ask you to provide a standard personal income tax deduction for (full name) ___________________________, _________ (date of birth).

I undertake to inform about the loss of the obtained right.

(Position) ____________ (Full name)

(Date)__________________

Sample application for waiver of tax deduction

According to the norms of the legislation in force in 2017, the father or mother of the child is entitled to a double benefit if one of the parties refuses to receive it. The assignment is carried out in case of proof of parental rights. The reduction in the amount of taxation is due to a certain list of requirements.