Today we will be interested in tax deductions for children. How old are they paid? And how to arrange them? In what sizes are these provided? The answers to these questions are recommended to be clarified to each citizen of the Russian Federation. They are especially important for those who will soon have children. Everyone wants to take the official opportunity to reduce personal income tax. Only not everyone has such a chance. Next, we will try to study the deductions for children in great detail.
Description
What to deal with? And before what age can tax deductions for children be formalized?
This type of refund is an official way to reduce the tax base when calculating personal income tax for a fixed amount. Thus, a citizen will be able to pay ultimately less income tax on salaries. True, not everyone has the right to use this state bonus.
Basic conditions
Who can apply for a deduction for a child? To implement the task it is necessary to meet certain criteria. They are established by the state and are uniform for all regions of the Russian Federation.
To be eligible for a deduction for children, you must:
- be a citizen of the Russian Federation;
- have an official place of employment;
- receive salary taxed by personal income tax;
- bring up children (including adopted).
As a rule, both adoptive parents or parents are entitled to a tax deduction. One of them may waive such powers in favor of the spouse. Then the citizen will receive an increased return. Below we consider the process of implementing the law being studied.
Salary Limitations
It is worth paying attention to another very important point. The thing is that a tax deduction for children is possible until a citizen receives a salary up to a certain annual level. What does it mean?
To date, the studied return can be claimed by someone who meets the criteria set above, provided that he receives no more than 350 thousand rubles a year. As soon as annual earnings become higher, the right to a tax deduction for a child is abolished. Of course, it will be restored if income falls to the specified value.
Who are you putting on
According to Article 218 of the Tax Code of the Russian Federation, parents, guardians or adoptive parents can apply for the bonus under study. The main thing is that adoption is official, and kinship is proven.
The legislation of the Russian Federation allows for a deduction for all children, including persons with disabilities. True, up to a certain age. But we will talk about this later.
It is worth noting that even after adulthood, the law allows in some cases to draw up a tax deduction. True, selectively.
Important: deductions are issued for each child. That is, their sums add up in the end.
Basic age restrictions
Want to request a tax deduction for a child? To what age is it provided without special difficulties and unique conditions?
By law, a parent, guardian, or adoptive parent can demand a reduction in the tax base when calculating personal income tax from their salary until the child is 18 years old. The termination of the relevant bonus from the state is carried out before the end of the year in which the minor became fully capable.
However, if at the same time the child is employed or gets married / gets married, the right to return funds from his parents is abolished immediately. That is, from the month in which the relevant events occurred.
After coming of age
The tax deduction for a child under 18 years of age is drawn up in general cases. Nevertheless, Russian legislation is very flexible. It allows you to receive a variety of benefits, bonuses and other unique opportunities for children, even after they reach adulthood. And a decrease in the tax base when calculating personal income tax on salaries is no exception!
After 18 years, the tax deduction for a child, as already noted, is drawn up selectively. Usually parents of full-time students can apply for it, provided that the students are not married, and also do not have an official place of work.
In this case, a reduction in personal income tax is required before the child reaches 24 years of age, or before graduation, but provided that these age limits are not reached.
Important: the reduction in the taxable amount of the parents' salaries is carried out before the end of the year in which the education ceased or the child is 24 years old.
About sizes
The amount of tax deductions per child is also of interest to many citizens. Not all state bonuses are profitable. Some of them provide significant paperwork, but the output is very small.
Fortunately, in the case of tax deductions, things are not so bad. Paperwork is minimal, and the sense of exercising the corresponding powers really helps citizens to get a small increase in salaries actually paid on their hands.
Currently, the tax deduction for 1 child is 1,400 rubles. The same amount can be claimed for two children. If there are three or more minor / full-time students in the family, the amount of return will be 3,000 rubles. Similar amounts are due not only to parents, but also to guardians / adoptive parents.
The situation is somewhat different with children with disabilities. For each "special" child, the parent can apply for a deduction of 12,000 rubles, and the remaining legal representatives - for 6,000. These amounts are relevant for minors and students up to 24 years old.
About Summation
A tax deduction for 3 children helps to significantly reduce the taxable amount when calculating personal income tax on a person’s salary. It is very comfortable! True, not everyone is familiar with some features of the law being studied.
Firstly, as already mentioned, it is possible to receive an increased (doubled) deduction. He relies:
- single legal representatives;
- those whose spouse refused the deduction for children.
Secondly, the total amount of the deduction is added up by summing up the above funds for each child. That is, if there are two children in the family, the amount of return will be 2,800 rubles, three - 9,000 rubles, and so on.
Thirdly, if the child for whom the deduction relies is disabled, you can get a slightly increased decrease in the tax base. For example, for one disabled child you can get 13,400 rubles in the form of a deduction, for one disabled person and one healthy baby - 14,800 rubles and so on.
By remembering all this, everyone will be able to exercise their rights to deduct for children. It is not as hard to do as it seems. Especially since paperwork is minimal.
Design Instructions
To what age are tax deductions for children provided, found out. Now you can figure out the order of their design. It is necessary to contact your employer for the implementation of the task. This is a fairly simple process.
To apply for a children's tax deduction, a citizen is advised to proceed as follows:
- Form a package of documents for further actions. We will tell about its elements below.
- Fill out a tax return in the form of 3-personal income tax.
- Contact your employer and submit an application in the prescribed form for the assignment of a tax deduction for a child.
- Wait a while.
That's all. As practice shows, the design of the studied bonus is a minimum of trouble. The process does not cause any difficulties.
About certificates for exercising the right
What documents are needed to receive a tax deduction? In our case, as already noted, paperwork will be minimal. And without special difficulties, a citizen will be able to realize the rights laid down to him.
To request a child tax deduction, you will have to prepare:
- passport;
- SNILS;
- income statement in the form of 2-personal income tax;
- tax return;
- birth or adoption certificate of each child;
- child disability certificates.
Additionally, the following documents may come in handy:
- refusal of the spouse from deduction;
- certificate of marriage or divorce;
- statements indicating the status of a single parent (for example, a death certificate of a husband / wife);
- student certificates;
- passport (copy) of an adult child student.
All listed components must be brought in the originals. Do not forget about their copies. This is the only way to arrange a children's tax deduction.
About tax return
Some are interested in a sample of filling out a 3-NDFL declaration for using the studied law. The form of the established form is presented below.
As a rule, the document must specify:
- Name of the recipient citizen;
- residence address;
- income information;
- data on the company in which the person works;
- type of deduction (in our case - “Standard”);
- standard deduction code (126-128, 130-132, 134-139, 142-147).
That's all. If you have problems filling out a tax return, you can ask for help from an experienced lawyer or from your employer. Sometimes in the accounts department of companies, employees are helped with the design of a child deduction.
Now it’s clear what a competent example of filling out a 3-NDFL declaration looks like. There is nothing difficult or incomprehensible in the process. You just need to be attentive to the process. Then it will be possible to achieve the desired result as soon as possible.
Conclusion
How old are tax deductions for children in Russia? If we talk about the standard return - up to 18 or 24 years, respectively. And now it’s clear how to draw it up in a particular case.
As practice shows, children's standard tax deduction allows you to save a little. However, if the family has only one healthy baby, it will not work to reduce the tax base by a large amount when calculating personal income tax.
Can they refuse to exercise the relevant powers? Yes, but this is a very rare case. Usually it takes place if the conditions for obtaining a deduction are not met. For example, the applicant is a foreigner.
In reality, everything is simpler than it seems. The standard tax deduction for a child is the easiest personal income tax return of all. For conscientious citizens, it will not cause any serious problems.