The birth of a child is not only a joyful event, it is usually also accompanied by paperwork. For example, when preparing children's documents and manuals. Working citizens are entitled to a tax deduction at birth. But not everyone knows how to arrange one. Fortunately, to cope with the task is not difficult. It’s enough to understand the current legislation.
Description
The tax deduction for having a baby in 2019 is called the standard tax deduction for children. But what is it?
With this deduction, a citizen can reduce the tax base when calculating personal income tax levied on wages. True, for a fixed amount. It directly depends on how many children a person has.
Who has the opportunity
Tax deduction at the birth of a child can apply for legal representatives of the minor. Usually they are able to request:
- mom and dad;
- sole parent of a minor;
- guardians;
- adoptive parents.
Moreover, if both parents work in the family, one of them may receive an increased tax deduction. For this, the second spouse will have to waive the corresponding right in favor of the husband / wife.
Basic conditions for obtaining
How to get a tax deduction at birth? The thing is that the right to it arises after the appearance of a minor in the family. And it disappears when a child reaches 18 years of age. Occasionally - 16 or 23 years. Only not every parent can arrange it. You will have to make sure that the conditions established by law are met.
For example, only a citizen with Russian citizenship can apply for a tax type deduction. The person concerned must have formal employment as well as income taxable earnings.
The tax deduction at the birth of a child is drawn up for working citizens who receive up to three hundred and fifty thousand rubles in salary per year. Otherwise, you can’t count on it. Relevant features are simply not provided.
It is worth paying attention to the fact that in the absence of one of the parents of the minor official employment, the second of them will not be entitled to an increased deduction.
For one
The tax deduction at the birth of the first child raises a lot of questions for parents. For example, how much can be obtained in a particular case.
As already mentioned, the size of the standard tax deduction in Russia for children depends on the number of minors. For one child, a deduction of 1,400 rubles is required. Is it possible to count on a large amount? No, but there are exceptions. For example, if the child is disabled. We will talk about this later.
For two
But what if there are two children in the family? It doesn’t matter from one marriage or from different ones - the main thing is that minors should be “executed” according to documents for this or that parent or adoptive parent.
The standard tax deduction at birth is 1,400 rubles. The same amount is required for the second minor in the family. That is, a person will be able to receive a total deduction of $ 2,800 rubles.
Three and more
Not all families are limited to one or two children. It also happens that citizens give birth to many children - three or more. And such cells of society, as a rule, are considered to be large. Their state also supports. Such deductions of the tax type such cells of the company can count on.
For the presence of a third and subsequent children, the working person is offered a standard “refund” of three thousand rubles. The corresponding amount is drawn up for the third, fourth and next adopted or born children. So, if there are 3 children in a family, a citizen will be able to receive 1,400 + 1,400 + 3,000 = 5,800 rubles in the form of a standard deduction.
If there is a disabled person
The tax deduction for the birth of a second child was examined. It also happens that children are born or become disabled. Under such circumstances, families in the Russian Federation try to support with peculiar benefits. And in the tax sphere as well. For example, parents in this case will be given an increased deduction.
It is only 12,000 rubles. So much is paid to one legal representative of a disabled child until he comes of age. The exception is if the child is studying on a “point”. In such circumstances, the parent can count on a deduction until the disabled person reaches the age of 24 or graduates. And how much will the family get? In this case, the final deduction will be 1,400 (or 3,000) + 12,000 rubles. It follows that the "turn" of the child by birth is also taken into account.
For adoptive parents
The tax deduction at the birth of a child, as already mentioned, is due not only to native parents, but also to adoptive parents. In the case of healthy minors, its size will be established in accordance with the above principles. The exception is the situation in which the child has a disability.
The thing is that the adoptive parents in the described situation will receive a deduction in a smaller amount. According to the law, they are entitled to an amount of six thousand rubles. No more, no less. More precisely, as in the previous case, the standard deduction for a healthy child will be taken into account, and there will also be a "surcharge" for disability.
Request Places
The tax deduction at the birth of a child must be properly drawn up. And not everyone knows how to cope with this task. In fact, it is not as difficult as it might seem at first.
A deduction is proposed through:
- Multifunctional Center;
- single window service;
- tax service of the region;
- the employer.
The latter option is the most common. The Federal Tax Service and other authorized bodies apply for deductions if the employer has not filed it or to recover taxes that are overpaid.
Instructions on request
How can I request a tax deduction after giving birth? To cope with this task, you have to prepare. And, as a rule, if you contact the employer, you will need to face less paperwork. But in general, the actions will be similar in both cases.
So, to make a standard tax deduction for a child, you must:
- Clarify what certificates to prepare, and then assemble them together.
- Fill out a tax deduction application. You can take the form of the established form at the MFC, on the website of the Federal Tax Service or directly at the tax authority.
- Contact the authorized body with a statement.
- Wait a while. If we are talking about applying to the Federal Tax Service - about one and a half to two months, if the application was submitted to the employer - before the first salary.
If a citizen did everything right, he will be given a tax deduction at the birth of a child. More precisely, the standard deduction for children in the prescribed sizes. Otherwise, the person must be notified of the denial of service.
Important: when returning excessively paid tax, the applicant will be transferred money to the account indicated in the application. Otherwise, the base for calculating personal income tax on earnings will be reduced.
Key Documents
Interested in a tax deduction at birth? An application without documents will not be accepted by authorized bodies. Therefore, special attention will have to be paid to the certificates required for a standard type tax deduction.
In our case, it is mandatory to prepare:
- statement of established form;
- tax return;
- birth or adoption certificate of minor children;
- stamp of marriage (if any);
- identification.
This should be sufficient if the citizen applies, after deduction, to his employer. All indicated references must be submitted by originals. You can also make copies of them, and then notarize them.
Other references
And what else can be useful for the implementation of the task? In order not to be mistaken, it is better to check the corresponding list with the Federal Tax Service or with the head. They will definitely tell you what to take with you for a specific case. In addition to the previously mentioned documents, in practice, a potential applicant may require additional information.
Among them are:
- a copy of the spouse's passport with a refusal of deduction (it is desirable to indicate in the document in whose favor the person refuses);
- certificates of disability of minors;
- statements proving the applicant’s salary.
Practice shows that there is nothing difficult or incomprehensible in preparation. If the second parent has died, his spouse must attach a death or death certificate. Then the relevant person will have the right to an increased deduction, but only until he remarries.
Can refuse
How to get a tax deduction at birth is now clear. Can a citizen be refused when applying?
Yes, but this is far from the most common case. Nevertheless, it is sometimes found in practice. The refusal to provide a tax deduction must be justified.
Usually a similar situation occurs when:
- the authorities did not provide all the necessary documents;
- references used are invalid;
- the applicant has no official income;
- children have received emancipation or have come of age;
- annual income of a citizen exceeds the maximum value set for deduction.
If a disabled child is studying, it is additionally recommended to prepare also:
- contract for educational services;
- student certificate.
In this case, as a rule, the employer can simply refuse to deduct the employee, reporting the reasons orally. And the tax authorities must give a written refusal.
Conclusion
From now on, everyone will be able to issue a standard tax deduction for a child. More precisely, citizens will know when and how to act to achieve the task.
In reality, everything is not as difficult as it seems at first. If you know how to proceed, you can quickly draw up any tax type deduction. And not only at the birth or adoption of minors.
It is recommended to draw up a deduction immediately after the production of children's documents. So it will be possible to get the maximum benefit legally. Reducing personal income tax, albeit by a small amount, is not superfluous for families with children.