Child tax deduction - what is it? Questions of this kind arise in many family citizens. The thing is that the presence of children in the cell of society allows us to use special forms of state support. For example, tax deductions. We will talk about them later. Who can qualify for these? How much government assistance is provided? And what do you need to know about her request? Answers to these questions will greatly facilitate the life of all modern parents. Especially for those who have the right to deduction for children. It is possible that the bulk of citizens are endowed with relevant rights.
Description
What is a tax deduction for a child? So in Russia it is customary to call a special bonus offered to family officially working citizens. It is made out only when there are children in the cell of society, including adopted children.
The tax deduction per child is a way to reduce the tax base when calculating personal income tax. A certain amount will be taken from the salary before tax. Due to this, the size of personal income tax will be slightly reduced.
Conditions for request
What is a tax deduction for a child? Some form of state support, allowing to reduce the income tax levied on salaries. True, it is not for everyone.
To be eligible for such a deduction, a person must:
- have minor children;
- possess citizenship of the Russian Federation;
- be officially employed.
In addition, certain restrictions are imposed on the annual income of the applicant. But this issue should be given special attention.
Salary limit
Tax deduction for children up to what amount of earnings will be provided? The thing is that in Russia, as already mentioned, certain restrictions are imposed. Citizens receiving high incomes cannot apply for a standard tax deduction. This is simply not provided for by applicable law.
At the moment, the standard tax return "per child" is terminated if the applicant's annual income exceeds the mark of 350,000 rubles. Up to this point, both the mother and the father of the child can demand a reduction in the tax base when calculating personal income tax on salaries.
How much will be returned
The amount of tax deduction for children is another point that interests many citizens. As a rule, the demand for state aid is accompanied by paperwork. And not always done training justifies the expectations of man.
What is the size of the tax deduction for children in one case or another? The answer depends on the number of offspring brought up, as well as on their state of health. You can focus on the following data:
- 1,400 rubles - for one and two children;
- 3,000 rubles - for three or more;
- 6,000 rubles to adoptive parents for a disabled child;
- 12,000 rubles - for each disabled child (parents).
It is worth noting that these returns are put on each child. So, if the family has 2 healthy babies, you can get a total of 2,800 rubles in the form of a deduction of the tax type of the standard form.
Social return and children
What is a tax deduction for a child? Thus, it is customary to call the process of processing a refund on account of paid income taxes or a decrease in the tax base when calculating personal income tax from a person’s salary.
In addition to the standard deduction, you may encounter a social type return. It is divided into 2 categories:
- for treatment;
- for studying.
In the first case, you can return part of the expenses spent on medical services and medicines. In the second - for educational services. Social differs from the standard deduction in many ways. For example, conditions for registration and amounts returned to citizens.
Treatment Refund Information
The amount of tax deduction for children, as you can already see, is different. Much depends on the type of "bonus" being issued. We dealt with the standard deduction. And what about social?
Refund for treatment is also divided into 2 categories - expensive treatment and conventional medical services. In the first case, you can return the money in the amount of 13% of the costs incurred. In the second - 13 percent, but not more than 120,000 rubles for the whole time and 15,600 rubles a year.
Such returns are issued to those who pay for the services. That is, one parent. He has no dependence on earnings. True, it will not be possible to regain more than taxes paid for a given tax period.
Student Returns Information
What tax deductions are provided for children? You can request a refund for educational services paid by parents or other legal representatives. This is a fairly common bonus. It also refers to social returns.
The established limits on the returned amounts coincide with deductions for treatment. You can reimburse no more than 15 600 rubles per year and 120 000 rubles for the whole time. At the same time, refunds for medical services will also be taken into account. In total, more than 50,000 rubles cannot be returned for one child.
Important: expensive treatment is not included in such a deduction.
Conditions for social deductions
What is a tax deduction for a child? More answer to a similar question will not put a person in an awkward position. We dealt with the standard deduction. And what conditions must be observed in order to formalize a social return for a child?
As a rule, this requires:
- have citizenship of the Russian Federation;
- have formal employment;
- pay 13 percent in the form of personal income tax;
- make a deal on your own behalf and for your own money.
It is worth paying attention to the fact that a deduction for a child’s education can be requested before they reach the age of 24. At the same time, the student must study full-time at the university and not have an official income.
Important: a contract for the provision of social services must be executed in the name of the potential applicant.
Where to issue?
An application for a tax deduction for children is submitted to the authorized bodies. They are employing companies or district tax departments. It all depends on what kind of return we are talking about.
The deduction of the standard type is made exclusively through employers. But the rest of the refunds can be requested at the MFC, the Federal Tax Service, and the head. The latter option is not in great demand. And there are reasons for that. For example, this technique allows you to reduce the base when calculating income tax on salaries. And the usual social deductions, drawn up through the Federal Tax Service - to receive a specific amount of cash.
The main thing is to contact either your employer or the authorized body at the place of registration of the person. Otherwise, the service may be denied legally.
Procedure
The amount of tax deductions for children studied. And the basic conditions for their design, too. And how to request an income tax refund? It is not as difficult as it seems. Especially with proper timely preparation.
To apply for a tax deduction for a child, you need:
- Prepare a specific help package.
- Write a statement of the established form.
- Submit a request to the authorized body.
- Wait for an answer.
If everything is done correctly, then deductions through the employer will be provided with the first salary. Otherwise, approximately in 1,5-2 months from the moment of the answer of the Federal Tax Service on providing a refund, the funds will be credited to the applicant’s account.
Recency
What tax deductions are provided for children is understandable. It is only important to remember that social returns can not always be returned. They are subject to the so-called prescription.
She is 3 years old. This means that you can claim money from the Federal Tax Service or the employer as a social type tax deduction within 36 months. Moreover, it is allowed to draw up an amount for this period. It is very convenient, especially when it comes to reimbursement of training costs.
Documents for the employer - standard return
The amount of tax deductions per child often depends on how much the parent spent on the deal. True, with standard deductions, this principle does not work. By law, you can reduce the tax base when calculating personal income tax for a certain amount and nothing more.
To make a standard tax deduction, it is recommended to prepare:
- passport;
- statement;
- birth or adoption certificates of children;
- disability certificates.
If the second parent / adoptive parent waives the right to a standard refund, it is better to document this. Then the applicant will be able to receive an increased deduction.
Documents for social deductions
Much more trouble is the preparation for registration of tax social returns. This process is accompanied by considerable paperwork.
At the moment, a person will have to prepare:
- statement of the established form;
- passport;
- contract for the provision of certain services;
- checks indicating payment for services;
- student / student certificates (when studying);
- licenses and accreditations of educational or medical institutions;
- tax return;
- income statements;
- birth certificates;
- details of the account to which you want to receive money.
As a rule, with proper preparation, preparing a tax deduction will not cause any trouble. You just have to be patient - applying to the Federal Tax Service takes a lot of time. And consideration of the application takes about a month or two.
Important: through the MFC or the Federal Tax Service, receiving money in the form of a cash deduction will not work. Funds are initially credited to a bank account or card.
When does the standard deduction stop?
Want to take advantage of the above features? Then it is important to understand that this will not always succeed. Especially when it comes to standard tax deductions for children. The age of the descendants plays an important role in this matter.
Payments cease if:
- the child is 18 years old;
- minor draws up emancipation;
- the child dies or goes missing.
In addition, the termination of standard deductions is carried out when the applicant's annual income exceeds 350 thousand rubles. There is nothing difficult to understand in this.
Conclusion
Now it’s clear what constitutes a tax deduction for a child. The sample application at its execution is indicated above. It will help you understand how to correctly request a return of one type or another.
If there are problems during the processing of deductions, you can seek advice from the Federal Tax Service. They will definitely tell you what deductions and under what conditions a person may require.
Should I use the indicated bonuses? Yes. They are fully legal and regulated by the Tax Code.