In Russia, citizens have various rights and privileges. For example, at the conclusion of certain transactions and during certain expenses, people can apply for the so-called tax deduction. Next we will talk about this bonus. What it is? How to get a tax deduction for children? Can anyone even count on him? How long to wait for the provision of the service and where to apply with the application of the established form? The answers to all this and not only will be presented below. With timely preparation, there should not be any real difficulties. Especially when you consider all the legislative nuances in the field of returning money to the population from tax services.
Definition of deductions
What is a tax deduction? First you need to know what the citizen agrees to.
The mentioned service is the process of refunding money for certain categories of expenses on account of the paid income tax. Only citizens of the Russian Federation can apply for a deduction. Foreigners are not offered such a bonus.
Similarly, citizens can return 13% of the transaction or costs, but with some restrictions. We will talk about them later.
It is worth immediately paying attention to the fact that citizens have the right to a refund:
- for myself;
- for the parent;
- for minor children;
- for brothers and sisters (for their treatment or training).
Consider the situation with a refund for children. What you need to know about this operation?
Types of Deductions
How to get a tax deduction for children? There is no single answer and cannot be. The thing is that the legislation of the Russian Federation provides for several types of refunds "for children".
Namely:
- standard tax deduction;
- property refund;
- for the treatment of minor children;
- for the education of a child under the age of majority.
We will talk about all these options later. Submission of applications for the implementation of the task will be similar in these situations. A significant difference is noticeable between the standard return and other deductions per child.
Basic conditions for receiving the service
How to get a tax deduction for children? As we have said, only citizens of the Russian Federation can apply for the appropriate services. Moreover, they will have to meet established requirements.
Among those distinguish:
- availability of an official place of work and regular income;
- payment of income tax in the amount of 13% (no more, no less);
- the presence of citizenship of the Russian Federation;
- age over 18 years;
- making certain transactions on behalf of the applicant and at the expense of his money;
- availability of registration in the region where the service is received.
Accordingly, if the applicant does not have a regular income or if he is not subject to 13% income tax, the right to return is canceled.
Important: you can demand money in the year following one or another spending. Citizens have the right to apply for funds within 3 years from the date of various transactions. The exception is the standard tax refund.
The nuances of operations
Can a child receive a tax deduction? No, but its legal representatives have the right to do so. The exception is situations where the minor received emancipation. Then he is actually recognized as fully competent and acquires all "adult" civil rights and obligations.
Tax deduction for children get both parents? Not. Usually, the applicant for a specific return is either the mother of the child or his father. For example, dad asks for a deduction for treatment, and his mother for tuition.
Standard Return
The first type of refund is the standard tax deduction per child. It provides for a reduction in the tax base when calculating personal income tax on a person’s salary. A similar “return” is made from the employer.
A citizen will need:
- To form a package of documents necessary for the implementation of ideas.
- Apply to your employer.
- Wait for an answer from the authorities.
Here are the amounts of deductions provided for by the legislation of the Russian Federation in the form of standard returns for children:
- 1,400 rubles - for 1 or 2 children;
- 3,000 rubles - in the presence of 3 or more minors;
- 6,000 rubles - children with disabilities up to 18 years of age or disabled people of 1-2 groups up to 24 years of age who are students of "glasses" / study at the residency / graduate school / internship and are raised by guardians or foster parents;
- 12,000 rubles - disabled people up to adulthood, children under 24 years old (full-time students, graduate schools, internships, residencies), brought up by their parents.
Important: a refund is provided only if the annual income does not exceed 350 thousand rubles.
Documents for Standard Return
How to get a tax deduction for a disabled child? What about a healthy baby? If we are talking about standard returns, the following certificates will be useful to the applicant:
- birth certificates of children;
- statement;
- passport;
- SNILS;
- statement that the second parent does not receive deductions and agrees with the waiver of the relevant rights.
In some cases, the employee is asked:
- child disability certificates;
- adoption documents;
- certificates of teaching children in universities.
This is the simplest scenario. Getting a deduction for children through the tax is much more difficult. Especially if you do not prepare for this operation.
For treatment
Let's start with a social return for medical services. They cannot exceed 120 thousand rubles in total. Money is transferred to the applicant’s card on account of personal income tax paid.
Citizens may require cash for:
- purchase of medicines and medical rehabilitation devices;
- dental treatment;
- other medical services.
Important: a limit of 120,000 rubles does not apply to expensive treatment. In this case, a person will be able to return exactly 13% of the costs incurred.
How to get a tax deduction for children for their treatment? The algorithm of actions will be as follows:
- Prepare papers requested by tax authorities. Their list varies depending on the situation.
- To apply for a refund to the tax.
- Wait for a response from the Federal Tax Service regarding the provision of a deduction. The application is considered about 2 months.
- Receive funds to the account specified in the application. This operation takes about 1.5 months.
As practice shows, the main difficulties arise in the preparation of documents for the implementation of the task. Next, consider the certificates that may be useful to the applicant.
Medical return certificate package
How to get a tax deduction for treating a child? This will require the following statements:
- petition;
- contract for the provision of medical services;
- license of a medical institution;
- doctor accreditation (in exceptional cases);
- proof of expenses;
- prescriptions for certain medicines;
- applicant's identity card;
- birth certificates of children for whose treatment a refund is made.
In addition, you will have to bring income statements and a tax return in the form of 3-personal income tax. These papers are needed when requesting any deduction, so we will not mention them further.
Important: in some cases, a marriage / divorce certificate and adoption certificates may be required .
Child learning
How to get a child tax deduction? The algorithm of actions will be exactly the same as in the case of treatment.
The difference lies in the fact that for each child in the form of a deduction it is impossible to receive more than 50,000 rubles. total. The amount of return per year may not exceed 6,500 rubles.
Parents may request a refund of taxes paid if:
- children study full-time;
- adults are not 24 years old;
- student children do not have an official place of employment;
- An agreement with a university on educational services has been concluded with the parent of the child.
In other cases, the operation under study is impossible. How to get a child tax deduction? To do this, prepare:
- agreement with a university;
- certificates of child's education;
- birth certificates of children;
- identity cards of the applicant parent and adult student child;
- receipts confirming the fact of payment of education by the parent;
- university license;
- specialty accreditation.
That's all. There should not be any difficulties. The main thing is to bring all the documents listed in combination "original + copy".
For property
There is another scenario. This is a property deduction. It is provided from the amount of not more than 2,000,000 rubles for ordinary purchase of real estate and from 3,000,000 for mortgage lending. In total, it is impossible to get more than 13% of the transaction amount (260,000 rubles and 390,000, respectively).
Parents can demand a deduction until the established limits are exhausted. It is worth remembering that:
- the parent has the right to claim a deduction for the purchase of real estate in the full ownership of the child;
- such an act does not in any way affect the minor's right to future property returns;
- the legal representative of the minor may issue a refund for the purchase of real estate in shared ownership.
To receive a property tax deduction for a child, the parent will need:
- real estate purchase agreement (or mortgage agreement);
- certificates confirming the fact of making money for the operation;
- birth / adoption certificates of the child-owner;
- USRN statements for the acquired property;
- passport of a citizen of the Russian Federation (applicant);
- marriage certificate (if any).
Important: the husband and wife can decide for themselves how to distribute the tax deduction among themselves, especially when it comes to the return of funds for the child.
Where to send the application
We figured out how to get a tax deduction on children in a particular case. And where can I submit the application in the established form?
Deduction applications are accepted at:
- Single Window Services
- Organizations like My Documents
- MFC;
- Federal Tax Service of the Russian Federation at the place of registration of the applicant.
Important: in some cities, deduction applications are accepted and help create intermediary companies. They charge various fees for their services, so this option is not in special demand.
Conclusion
We studied the basic information on the requirement of deductions for children in Russia in certain cases. Now each parent will be able to cope with the tasks without much difficulty.
When drawing up an application for a refund to the personal income tax account, a citizen will have to indicate the details of the account to which you want to receive money. This is an extremely important point.
On average, an application for social and property deductions is considered and processed for 4-6 months. During this period, applicants, as a rule, return to themselves the money laid down by them under the law.