Where to find a sample tax deduction for children

The state, in order to support the demographic policy, has enshrined a kind of privilege in the tax legislation: a personal income tax deduction for children. Why is it personal income tax or income tax? Because this is exactly the obligation that almost all citizens of the Russian Federation fulfill with the state except pensioners - income is not withheld from retirement.

Child tax deduction application: sample

Like all other benefits, tax deductions are provided exclusively through a statement from the applicant. It must be written in the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally provided to both father and mother in a single amount established by tax legislation. If the child is raised by one parent, the deduction on the basis of the application will be provided in double size.

A standard sample application for a tax deduction for children can be taken from the accounting department. Otherwise, the application can be made in free form, indicating the following details and personal data:

• name of the enterprise (tax agent) where the parent works;
• surname, name, patronymic of the parent;
• last names, first names, patronymics of children on whom the tax deduction should be provided;
• children's age;
• for students over 18 years of age - the name of the educational institution in which the child is studying in full-time;
• date and signature of the applicant.

Attention! Applications for a deduction are written annually! A deduction for a child over 24 years old, even if they continue to study full-time, is not provided!

Supporting documents

The parent must attach a package of supporting documents for the tax deduction for children to the application. These will be:

• photocopies on paper of birth certificates of all children;
• for students over the age of 18 - the original certificate from the educational institution the child is attending;
• copy of the death certificate of the spouse (for single parents raising children). Single mothers do not need supporting documents on marital status - information about him was provided to the employer (tax agent) during employment;
• if any of the children has a disability - the original certificate from doctors about its availability.

How much privilege will be granted?

Different deduction sizes:

• for the first and second child - monthly at 1400 rubles per child for each of the parents;
• for the third and all subsequent children - monthly at 3000 rubles per child for each of the parents;
• if the child has a disability - monthly at 12,000 rubles until he is 18 years old. If he is a full-time student, then up to 24 years;
• if the child with a disability is adopted - then monthly at 6,000 rubles.

I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.

In order to determine the size of the deduction for the second or third child, do not forget that all born and adopted children are taken into account, regardless of age. If the oldest of the three children is already 25 years old, then the deduction for the third child, who, for example, is 16 years old, will be provided in the amount of 3,000 rubles. Therefore, it is important for the applicant to indicate all children (regardless of age) in the application for a tax deduction for children. A sample of such information may not contain.

Finally

So, summarizing all of the above, we note the following:

1. Tax laws provide certain benefits for families with children.
2. Samples of the application for a tax deduction for children can be taken from the accounting department or found independently on the Internet.
3. To be able to take advantage of the privilege, all children must be indicated in the application.