Interestingly, the deduction for children to what amount? And in general, what is it? Many speak about this element. In particular, parents who are officially employed and receive average earnings. The deduction for children is directly related to taxes. Perhaps that is why he is so interested in citizens. After all, everything related to tax fees is very important. From year to year, people pay more and more to the state treasury. And at the same time, wages either remain the same or increase slightly compared to rising prices and tariffs for services, or even decrease. Then the deduction for children (to what amount we will figure out further) will come in handy. But what are we talking about? How, to whom and to what extent is it charged?
Description
What are we dealing with? Standard tax deductions per child (ren) are what many are interested in. Especially those whose salaries are not very high. For whom "every penny counts." The thing is that the tax system in Russia provides in some cases a kind of privilege. They are not provided to everyone, but they do.
A tax deduction for children is just one of these benefits. What is he doing? Helps reduce the tax base. And applies to the income of individuals. We are talking about the wages of workers. If a deduction is made for children (up to what amount, it is not so important yet), then it will be deducted from income, and after that the tax base will be calculated . As a result, the deduction amount will decrease by some percentage. With particularly high salaries, the difference is not very noticeable. But with medium or low incomes - quite.
Who is eligible?
Of course, not everyone has the right to receive this benefit. But only in some categories of citizens. Someone is inclined to believe that only large families have this opportunity. Wrong to think so. If you even have at least one child, you have every right to receive a standard deduction for children.
In some cases, this opportunity is available to grandparents. Then, when they are issued as guardians for their grandchildren. The amount of deduction does not change from this. So if you are officially employed and have children, you can deal with the design of benefits. Of course, you should not rush. Not everything is as simple as it seems and is wanted. Indeed, this issue has a lot of nuances, non-observance of which leads to the impossibility of obtaining benefits.
Conditions
What tax deduction does children rely on? In which cases? You can understand this by studying the conditions for obtaining thereof. After all, any benefit has its own rules in Russia. Yes, and all over the world too.
We found that in order to receive benefits in the form of a standard deduction, children are required. It is customary to understand minors. This is the first condition. But there are exceptions. The deduction can be received by the parent of an adult child up to 24 years of age, if he is:
- full-time student;
- graduate student;
- cadet;
- intern;
- resident.
We can say that while a child is studying according to generally accepted norms (that is, full-time) until the indicated age, the parent has the full right to reduce the tax base. It is important that the citizen be on the security of mom and dad. Yes, in practice, in some cases, you can get an illegal deduction if the child provides for himself and studies in parallel, but you will act at your own peril and risk. Moreover, few will agree to such a step.
Further, it should be noted that parents must have income. And the official one. And, of course, it should be subject to a rule with a tax rate of 13%. Simply put, the recipient must work officially and receive income.
You will also have to pay attention to the size of your salary. Standard deductions for personal income tax for child support are assigned only when the income in the tax reporting period does not exceed 280,000 rubles. In Russia, this phenomenon is extremely rare among the average employee. Indeed, on average, a citizen receives about 10-15 thousand rubles a month. And to exceed the "bar" of 280,000, it will take about 23,500 rubles of wages. So many can hope to get a deduction.
Standards
Now the fun part. And, as many consider it, important. Deduction for children up to what amount? In what sizes is it installed? Yes, a lot depends on the situation. But, nevertheless, there are some restrictions and norms here.
For example, you should pay attention to cases where parents simply have children. Without any features. A typical family with one or more minor children. For them, the deductions are not set very large, but this is better than nothing at all. So what can you hope for by law?
Currently, the standard tax deductions for children (a child) depend on how many children are in the family. Practice shows - the more, the higher this benefit will be. Not significant, but still. So, the first two children rely 1,400 rubles, 3 and subsequent - 3,000, if you have a disabled child (under 18 years old, a condition for each child), a similar amount is required. That is, 3 thousand deduction. It’s not so difficult to understand all this. But there are special cases.
Features
What is the tax deduction per child? We have already found this out. Or 1,400 rubles, or 3,000. In principle, if you compare this with the average real wage, you get a decent amount. But when it comes to the fact that this deduction "goes away" as it were for the maintenance of the child per month, it becomes a little funny and sad. Both the first and second options are too small to provide even all that is needed.
But now is not about that. A deduction for children up to what amount is issued, we have already decided. These are just standard cases. There are some special phenomena. For example, if a disabled child (1 or 2 groups) is under 18 years old, or up to 24 years old (also disabled), who is also studying full-time or is a student / graduate student / cadet. In this situation, each child relies on 6,000 rubles of deduction. It is issued to trustees, guardians, foster parents and their spouses. 12,000 rubles are due when a disabled child is under 18 years old or a disabled student is under 24 years old. This amount is set for parents and adoptive parents.
When is it issued?
You may notice that the system in special cases is very incomprehensible and confusing. Therefore, it is worth paying attention only to the standard situation that is understandable to all citizens. An important point is when you can get a deduction for a child. And in what cases it stops.
Accrual is possible immediately after the birth of the baby. This rule applies to parents. If we are talking about guardians and adoptive parents, then the receipt of benefits takes place from the date of execution of all documents. That is, from the moment you took responsibility for the upbringing and maintenance of the baby.
The termination of the deductions occurs, as it is not difficult to guess, as soon as the children grow up. More precisely, when they come of age. If the child enters full-time education, then the benefit will stop the next month after graduation. Nothing difficult, as you can see. Everything is extremely easy and simple. Deductions for children with changes that are currently in force in Russia, of course, play a huge role for taxpayers.
Double size
In some cases, you can get this benefit in double size. Not always, but there is such a prospect. It is worth noting - a deduction for children is given to each parent. And if one of them refuses this benefit, the second gets the opportunity to double the benefit.
You should not rejoice. After all, there are a number of restrictions that do not allow you to issue a refusal in favor of the other spouse. For example, when someone does not work (is a housewife), or is on maternity / maternity leave. Also, one cannot refuse a deduction in favor of a spouse if an unoccupied citizen is registered in the employment center.
If people are officially married, as a rule, there are no problems with this issue. So, a double deduction can be received by either of the spouses when both work, if the second half refuses this benefit. There is nothing difficult to understand in this.
More problems happen when there is no official marriage. Here, it will be necessary to establish paternity and motherhood, as well as provide relevant documents on the refusal in favor of a parent, accompanied by child birth certificates. This is a very confusing and incomprehensible process for some. Few people practice it.
Documents
How much tax deduction is provided for a child, we have already found out. Moreover, from now on we know the details of special cases. True, life is a complicated and difficult process. Parents often get divorced and remarry. Moreover, they have a common child. So, the right to deduction, too. Who and what documents should be presented under certain circumstances? Let's try to figure this out.
The mother of the baby needs to write a statement of the established form, as well as present a birth certificate of the child (copy). But father is more difficult in this regard. After all, with a divorce, as a rule, he must pay child support. To receive the deduction, you must present documents that confirm the fulfillment of obligations, as well as attach a copy of the birth certificate of the common child and write a statement. The mother’s new husband is also entitled to receive income tax benefits. In the same way as the next wife of the baby's father. In both cases, a deduction is required. Further situations are ambiguous. The mother’s husband must take a certificate from the Housing Office about the joint living of the child with the mother and himself, enclose a marriage certificate and the birth of the baby. The last two documents are needed by the new wife of the biological father, too. Only instead of a certificate from the Housing Office it is necessary to present documents confirming the payment of alimony by the real father of the child.
Deduction example
And now a small example of calculating the amount of tax deduction for children. With standard benefits, everything is extremely simple. For example, a parent’s annual income is 240,000 rubles. Moreover, there are two children - 10 and 26 years old. And the salary at the same time per month is 20 thousand. What is it?
You cannot get a deduction for the second child. Only the younger remains. For it relies 1,400 rubles a month. It follows that personal income tax is reduced according to the following principle: (20,000 - 1,400) * 13% = 2,418. If you count it without deduction, you would get 2,600 rubles. The difference is not so noticeable, but it does occur.
Deduction Codes
Amounts and deduction codes for children play an important role in the preparation of the tax report, as well as in obtaining a 2-personal income tax certificate. Without it, the benefit cannot be confirmed. We already talked about sizes. And what are the codes for reference? If you do not know them, filling out the declaration will not work.
At the moment (for 2016), you need to use the codes numbered 114-125. In this case, 114-116 is most often used. These are standard deductions for the first, second and subsequent children, respectively, who have not reached the age of 18, or for the student. 117 is a code that is supposed to be used for people with disabilities. The remaining “combinations” serve for double benefits in one case or another.
Summary
So, what conclusion can be drawn from all of the above? A tax deduction for children is a benefit used by many. It allows you to reduce the tax base by some amount. This is a small, but still cost saving. Please note - all parents and guardians have the opportunity to receive it. But for this you need to get income taxed 13%.
There is no paperwork with this process. But there are a lot of nuances that will have to be considered. Basically, sorting out is pretty easy. Most often, deductions are received not at the tax authorities, but at the place of work of the citizen. Standard tax deductions for a child (children) are what are really in demand in Russia.