In Russia, the population has a huge variety of unique rights. Only not everyone knows about them. And not everyone understands how to implement them. Today we will be interested in a deduction for 3 children. What is it? Who is entitled to it? How to claim a similar benefit? The answers to all these questions and not only are presented below. Practice shows that understanding this topic is not difficult.
Characteristic
First, find out what you have to deal with. In the Russian Federation, under certain circumstances, the population has the right to tax deductions. They are different.
Child deduction is a standard tax refund. It helps to release a salary from personal income tax for one or another amount. In our case, it will be fixed and depend on the number of children brought up in the family.
Thus, due to the corresponding state bonus, the tax base will be reduced when calculating the income tax on salaries. True, you will first have to figure out what exactly to count on. You should also find out how to apply for the appropriate benefit.
Who is eligible
Not everyone can request a deduction for a third child. Only an officially working citizen is endowed with such benefits. With informal employment, you can’t count on him.
At the moment, the tax deduction for a child can be received by the parents of the minor, as well as his adoptive parents or guardians. There is nothing difficult in the design. The main thing is to prepare in advance and act according to the instructions below.
Both parents work - what to do?
Interested in a deduction for 3 children? It cannot be called social. Such a return is standard. And you need to request it at the place of their official work.
What if both legal representatives of minors work? In this case, they can claim equal deductions for the standard type. Moreover, it is permitted to receive them at the same time.
Increased payout - a fairy tale or reality
The deduction amount for 3 children in Russia may be increased. This is possible if one of the parents renounces his rights in favor of the spouse. The same applies to the situation with adoptive parents.
A single parent or other official representative of a minor child also receives an increased deduction. The main thing is to prove that there is no second guardian or other representative.
Important: if one of the spouses does not work, an increased amount of return cannot be requested from the employer.
Return Size
The size of the deduction for 3 children is of interest to many citizens. How much can you reduce the base when calculating income tax?
The answer directly depends on how many children are in the family. In our case, they will be exactly 3. Not only native minors, but also adopted children are taken into account, as has already been said.
At present, the deduction amount for 3 children will include 3,000 rubles if the parent has three or more minors. The amount of 1,400 rubles is not taxable if one or two children are present. Twelve thousand rubles - a benefit in raising a disabled child (up to 18 or up to 23 years old, if he is a student).
If we are talking about providing a deduction to the guardians, then the above size of the benefit is used, but for a disabled person the amount is not twelve, but six thousand rubles.
How much do they provide
It is worth paying attention to some features of the studied state bonus. Otherwise, citizens may miscalculate what they are entitled to.
The thing is that the indicated amounts of return are calculated for each child. Accordingly, if a person has three children, he will be able to reduce the tax base by 1,400 + 1,400 + 3,000 = 5,800 rubles. This is the minimum amount if all children are healthy.
In fact, it is very beneficial. Moreover, paperwork during registration of the studied state bonus is insignificant. So, you can cope with the task at any time.
If the child is disabled
A lot of controversy causes a deduction for 3 children who are disabled. How to be in this case? What to count on?
Some believe that parents will be able to get a refund of 1,400 + 1,400 + 12,000 = 14,800. This is not entirely correct. According to the law, it is also necessary to take into account which account is a disabled child. To the indicated amount, a deduction put on a healthy minor must also be added.
What does it mean? If the third child is disabled, his parent will be able to demand a decrease in the base when calculating income tax in the amount of 16,200.
Children from past marriages without adoption
People around the world get married, give birth to children, and then sometimes get divorced, formalize formal relations with another partner again. Often people who remarry or get married also have children in new marriages. What about deductions in this case?
The total child born will be considered the third. This applies only to a parent who has minor children from a past relationship. So, sometimes a situation may occur when one parent has the right to a deduction for 3 children, and the other to two or one. It's quite normal.
Important: as soon as the official adoption of the children of spouses from past marriages takes place, they are considered from the legislative point of view as general.
Divorce and double deduction
There are various situations in life. Someone is trying to live in good conscience and not violate the laws, and to some, even the constitution seems useless. Moreover, not all parents are responsible for issues related to minor children.
What happens if spouses who have common children get divorced? Suppose an official marriage was entered into, not cohabitation. In this case, as some claim, the one with whom the children remain has the right to an increased deduction for children at work. Especially when it is possible to confirm the fact of non-fulfillment of parental responsibilities by the second legal representative of the minor.
This is a false statement. Divorce does not provide the right to an increased tax deduction. This is simply not provided for by current legislation, as the child will still have two living parents.
Only single parents and those in whose favor the spouse refused the personal income tax deduction can apply for the corresponding benefit.
Grounds for termination of deduction
The standard tax deduction for 3 children according to the established rules will not be difficult to fill out. As already mentioned, you just need to know how to act in a particular case.
Before making out the corresponding bonus from the state, everyone should thoroughly understand all its features. Otherwise, problems cannot be ruled out.
The reduction of the tax base in calculating personal income tax can stop if:
- the oldest child is 18 or 23 years old respectively (the amount of the deduction is reduced);
- all children have become adults;
- any of the wards (or all of them) received emancipation;
- death of the child (children) has occurred;
- citizen deprived of parental rights;
- adoption is declared unlawful and annulled;
- managed to refute the kinship of legal representatives and children and terminate their family relationships.
As practice shows, usually the tax deduction for 3 children (and not only) is terminated precisely because the children grow up when they reach adulthood and full legal capacity.
Important: upon dismissal with subsequent employment, a refund will have to be requested from the new employer from the very beginning.
Design Guide
What deduction for 3 children can be obtained, we found out. This information is very easy to remember. But what if the citizen intends to demand the appropriate state bonus?
As it was emphasized earlier, the deduction for 3 children will have to be drawn up according to the established algorithm. At the moment, it is recommended to behave as follows:
- Form a package of documents required by law. We will familiarize ourselves with its components later.
- Write a statement at the place of work to provide a standard tax deduction for 3 children. It is better to do this at home in advance.
- Submit a petition to the authorities, backing it up with documents.
- Wait for the results.
If everything is done correctly, the employer from the first payment of a citizen will begin to apply a deduction for children. Very comfortably. Otherwise, the subordinate will be informed why he was refused. It will be possible to rectify the situation and wait for the reduction of the personal income tax base.
Key Documents
What tax deduction for 3 children make out citizens, we found out. And with some of the features of this right, I also managed to get acquainted. Nevertheless, the previously proposed information is not enough to fully understand the topic under study.
To request a tax deduction, you need to prepare some certificates. They will change depending on the life situation.
If a citizen is the parent of three minor children, to reduce personal income tax it is necessary to prepare:
- passport;
- birth certificates of minors.
In this case, the last document must be provided for each child. Only originals of these papers are accepted by employers. Their copies are not endowed with any legal force.
Documents for adoptive parents
How many deductions for 3 children are required for modern employed citizens? It all depends on how healthy minors are. To begin with, consider a situation in which children have no health restrictions. This is the simplest scenario.
If the adoptive parent wants to request a tax refund from the employer to reduce personal income tax, he will have to take with him:
- identity id;
- certificates of adoption;
- birth certificates of all children.
As in the past case, you will have to take care of the originals of these documents. There are usually no problems with this.
Health problems
What else needs to be remembered about the studied benefit? What to do if there are children with disabilities in the family. Under such circumstances, you will have to face more paperwork.
To request the employer to reduce the tax base when calculating personal income tax, you need to prepare the above documents. In addition, disability certificates will have to be submitted. They are issued after passing the medical commission.
When the spouse refused
Deductions for the 3rd child, as well as for other children, in the Russian Federation can be claimed at any time of employment. True, the documents in this case will have to be treated very carefully. The absence of at least one reference is a reason for refusing to exercise the law being studied.
As already mentioned, one of the parents can refuse the standard deduction in favor of his spouse. In this situation, the applicant will be able to receive an increased return.
To do this, you need to prepare not only the above lists of documents, but also:
- refusal of the father of the child from deduction at work;
- a certificate from the place of employment of the husband or wife;
- certificate of marriage.
In fact, applying for a deduction for 3 children is not so difficult. True, sometimes citizens have some problems. Fortunately, they are all quickly resolved if you adhere to the above guidelines.
Non-standard situation
Now we can consider one non-standard situation that occurs in practice. For example, how to apply for a deduction for a child if the employer did not provide it or exercised it in smaller amounts than it should.
In this case, you can exercise the appropriate right through the regional branch of the Federal Tax Service. True, one will have to try pretty hard and take the corresponding situation extremely seriously.
The thing is that in the described case, you need to act according to this instruction:
- Fill out a tax return for the reporting tax period. It is better to do this using a special application. It will need to note the deduction code for 3 children, and then generate 3-NDFL.
- Get an income statement from your employer.
- To prepare the above certificates together with their copies, which can not be certified.
- Contact your local tax authority for a personal income tax deduction.
All that remains now is just to wait. An overpaid tax will be returned to the citizen to the account indicated in advance, for example, to the Mir bank card.
If a citizen made any mistake during the appeal to the authorized body, he will be denied a deduction. True, the applicant will have time to rectify the situation.
Important: a response from the Federal Tax Service must come to a person in writing.
If you have problems with documents
Can't find a deduction code for 3 children? Can't generate a tax return?
The deduction code for the first natural child is 126, for the second - 127, for the third and each subsequent - 128. For two children for guardians - 130 (first child) and 131 (second child). The deduction code for a disabled child is indicated 129 when the deduction is provided to the parent or adoptive parent, and 133 for the guardian or adoptive parent, the second for the disabled child is the same as the first, but again it depends on who is granted the deduction.
If during the deduction for a child through the Federal Tax Service there were problems, you can solve them very quickly. True, for a fee.
We are talking about contacting private intermediary companies. They for a certain amount help the population draw up documents and exercise some rights. Deductions through the FTS are usually included in the list of services offered.
This solution is usually found in extreme cases. The population is trying to independently cope with the tasks in order not to overpay.
Conclusion
We found out how to fill out the personal income tax deduction code for 3 children and how to apply for the corresponding state benefit, too. This, as you might have noticed, is quite simple.
An employer without reason cannot refuse to exercise the corresponding right. If he does not provide such a deduction, you can complain to the Labor Inspectorate or immediately contact the Federal Tax Service.
The return of excessively paid tax is not the most common service, but it can come in handy if a person relies on a standard tax deduction. How to request it was described above. The main thing is not to forget to indicate the account number to which you should transfer money if you are trying to exercise your right through the Federal Tax Service. In a standard request for a standard tax deduction for children, this information is not required by the employer.
Is it possible not to register the studied benefit? Yes, it is provided only upon request. And you can request a standard return at any time from the moment of official employment.