Today we will learn how to calculate the income tax on wages with one child. This process is already familiar to many citizens. After all, families often enjoy a variety of benefits. Why not, if the state gives such an opportunity? If you know all the nuances of this process, you can easily get the benefit that is due to you. Who does she rely on? How to calculate income tax?
Income tax
To begin with, we will determine what tax contribution we will deal with. After all, you need to have an idea of what is at stake. Income tax benefits are good. But not everyone has the opportunity to receive them. In the same way as this contribution is not paid by some categories of citizens.
Income tax is also called income tax. It is levied on organizations as well as individuals. The second option suits us. These are mandatory monthly deductions to the state treasury. Salary income tax is levied. Payment thereof, as already mentioned, occurs monthly. At the moment, individuals give 13% of their earnings to the state treasury.
Deductions
True, there are some income tax benefits. Most often, this is the so-called deduction for children. This is a peculiar process of reducing the tax base. As a result, your income is also reduced, which means that deductions from wages to tax services will also be less.
Income tax on a child is an important point that parents use. Especially when the salary is already low. Even the smallest cost savings here will be very helpful. There is nothing difficult or special about this. It is enough to know some rules that apply to deduction. Which ones? And how can you get benefits? About it further.
For whom
Who has the opportunity to reduce income tax? If there is a child, then we can say that all parents. The question is different - how much. And is there always this opportunity? After all, almost all of us are parents. But we do not get deductions without exception.
And it is right. After all, you can reduce the income tax if you have only minor children. Or as long as the child is learning. That is, he is a cadet or full-time student. It should be borne in mind that the age of an adult child should not exceed 24 years. It is not so difficult to understand.
In addition, the parent's annual income cannot exceed 280,000 rubles. If it is higher (in practice - more than 23 thousand per month), then you are not supposed to have any deductions. Guardians, adoptive parents and their spouses are also entitled to this benefit. How much and when should citizens be entitled?
About deductions
The income tax on minor children, as we have already found out, is reduced. All because the deduction implies a certain understatement of the tax rate. But for what amount? How much is supposed to citizens in a particular case? Let's consider in more detail.
It all depends on the number of children in the family. The more there are, the higher the deduction. And for kids who are also considered disabled, special rules apply. Need specifics?
If you have one child, then a deduction of 1,400 rubles from monthly wages is required. The second minor is subject to a similar rule. The third and subsequent children allow you to receive 3 thousand benefits. This also applies to disabled people of groups 1 and 2. In some exceptional cases, they are entitled from 6,000 to 12,000 rubles of deduction. But these are special cases, which in practice are generally rare. So, paying attention to them makes no sense.
Documents (standard)
Income tax on a salary with one child (or several) is reduced when applying for a deduction. The benefit is usually provided to parents at the place of work or in tax services. The first option is more relevant.
To do this, you will need to present a statement of the established form and some package of documents. It all depends on the specific situation as a whole. Especially if the parents of the child are divorced, as well as married to other citizens. They are all entitled to a deduction from income.
What will have to be presented for registration of benefits? For starters, help 2-PIT. Most often, it is filled out by the employer, but some require filling it out by the direct applicant. 3-personal income tax also come in handy without fail. Do not forget to write an application for benefits. This is the simplest point that can only concern our current issue.
Special cases
But then the fun begins. In practice, there are many points that affect the income tax with one child and the deduction, respectively. For example, parents divorced and remarried, but already with strangers. What to do in this case?
In addition to the mandatory documents listed, the mother of the child (real, biological) presents a copy of the baby’s birth certificate. And nothing more. Her ex-husband must also attach a birth certificate for deduction. But in addition to this, documents confirming the payment of alimony are mandatory. Otherwise, the benefit will not be given. The new passion of the biological mother attaches the marriage certificate (copy) to the birth certificate of the child, as well as a certificate from the Housing Office that the baby lives with his mother and himself (that is, with a non-biological father, stepfather, if you will). Nothing difficult, right?
Double size
In some cases, the income tax on a salary with one child can be reduced by 2 times. Such a situation is possible if one of the spouses refuses the benefit in favor of their other half. There are limitations, but not many.
First, the second spouse must have an official job, taxed at 13%. Secondly, you can not be registered at the labor exchange. Thirdly, a refusal will be received when a double deduction is supposed to be “issued” to housewives or women in a position, as well as while on maternity leave. Nothing difficult.
What is the salary income tax ? How to calculate it in this case? If we are talking about one or two children, just multiply 1,400 by 2. This results in a double tax deduction. Not the most frequent occurrence, but it is enshrined in law.
Examples
Now a little specificity, so that it is clear how the calculations of income tax in the presence of children are made. Suppose a citizen has two children. The first is 12 years old, the second is 27. Both are healthy. The employee’s salary per month is 20,000 rubles, the annual income is 240,000. Then the income tax on a child will be calculated as follows:
The senior deduction is not put. It turns out that a citizen is entitled to only 1,400 rubles in the form of benefits. The income tax in this case will be (20,000 - 1,400) * 0.13 = 2,418. If there were no child, then he would be 2,600. Small, but cost-saving.
Now the situation is the same, but when the spouse of the citizen refuses benefits in his favor. The deduction will now be doubled. This is 2 800 rubles. Taxes will be released per month (20,000-2,800) * 0.13 = 2,236. The difference is actually not that big, but it does occur.
Codes
The last thing that remains to be understood is what codes need to be indicated in the 2-NDFL certificate in this or that case. After all, the deduction for income tax has its own "pointers".
At the moment they are numbered 114-125. Most often the first 3 codes are used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). Code 117 is given to disabled people. Everything else is special cases, which are characterized by double deductions. They are not so common in practice. Therefore, many do not even think about them.
As you can see, one-child payroll tax can be reduced. Not much, but there is such an opportunity. In fact, citizens very often use this benefit. Any, but cost savings. Especially if there is not enough money. Legally, you can reduce taxes!