Application for a “children’s” personal income tax deduction. Application form for a standard deduction for children How to write an application for a deduction for children
As before, in 2020, the standard tax deduction for personal income tax according to the tax deduction for the first and second child is 1,400 rubles, for the third and each subsequent child - 3,000 rubles, for each child of a disabled child under 18 years of age (disabled student I and II groups up to 24 years old) - 3000 rub. The threshold for applying the child deduction is RUB 350,000. That is, starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph is not applied.
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Sample application for a standard personal income tax deduction for children
If an employee asks for a “children’s” personal income tax deduction. Applications for the next year must be submitted before the end of the previous year. Otherwise, the employee will receive the deduction independently from the tax office.
If you indicated a specific period for providing deductions, then next year take a new application from the employee. In the application, indicate the full name and age of the children, as well as the grounds for deductions in the declared amount. The standard deduction for disabled children can be totaled. This was confirmed by the Presidium of the Supreme Court of the Russian Federation. Please attach copies of documents confirming your right to deductions in the specified amount to your application.
To the Director of Gazprom LLC
(TIN 4313256980, checkpoint 431302301)
A.V. Ivanov
from the storekeeper
P.A. Bespalova
STATEMENT
When determining the tax base for personal income tax in 2016, I ask you to provide me with monthly standard tax deductions for my children:
1) Bespalova A.P., born in 2000, in the amount of 1,400 rubles;
2) Bespalov N.P., born in 2003, in the amount of 1,400 rubles;
3) Bespalov M.P., born in 2008, in the amount:
– 3000 rub. as for a third child;
– 12,000 rub. like a disabled child.
The basis is subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation.
Documents confirming the right to deduction:
- copies of children's birth certificates;
- certificate of disability of Bespalova M.P.
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Application for double child deduction
To the director
OJSC Gazprom
A.S. Ivanov
from the secretary
P.R. Petrova
STATEMENT
In connection with Petrov Petrov’s refusal to receive a standard personal income tax deduction, I ask you to provide a double tax deduction for my two children (Alina Petrovna Petrova and Nikita Petrovich Petrov) in the amount of 2800 rubles. for each child starting from January 2014.
01/09/2014 Petrova P.R. Petrova
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How to return tax if standard child tax deductions and personal income tax deductions were not provided to you?
There is often a situation where a citizen simply does not know about his legal right to a standard personal income tax deduction for children. And since the basis for providing such a deduction for personal income tax for children is the citizen’s application and relevant documents. But without them, the employer’s accounting department does not have the right to provide the employee with a tax deduction. To receive a double standard personal income tax deduction for a child, it is necessary to provide the other parent with the information that he does not receive this benefit.
Therefore, in order to return personal income tax that was excessively withheld from your wages, you must submit it at the end of the year. The declaration must be filled out on the basis issued by the employer.
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| Who is it on? | Who gets | |
| Adoptive parents,parents and their spouses | Guardians (up to 14 years), trustees (after 14 years),adoptive parents and their spouses | |
| For a child born 1st or 2nd in the family | 1400 | 1400 |
| For a child born on the 3rd or subsequent | 3000 | 3000 |
| For a child with a confirmed disability 1 or 2 grams. | 12000 | 6000 |
Required documents for deduction
In order for the employer to take into account the required benefit when calculating personal income tax, it is necessary to inform him in writing, confirming the declared right with documents. Documents are submitted to the tax agent. If there are several employers, then one of them is selected.
The set of mandatory documentation includes:
- Application – drawn up by all applicants for the deduction;
- A birth certificate in the form of a copy is mandatory for every child in the family, even in cases where his age has exceeded the limit within which the benefit is provided, or he has died. This is necessary to determine the order of birth of those children for whom the applicant wishes to receive a “children’s” deduction.
In addition to the specified documents, the applicant may be required to:
- Documentary confirmation of adoption or registration of guardianship, trusteeship (court decision);
- A certificate from an educational institution in the original - if the deduction is for a full-time student under 24 years of age;
- Certificate of disability group – if the applicant is applying for an increased deduction for a disabled child (at the end of the certificate’s validity period, disability must be confirmed with a new certificate);
- Application from the other parent if he refuses a guaranteed benefit - if the applicant wishes to receive a 2-fold increased deduction;
- Documentary evidence of maintaining a child alone - if the applicant is applying for double benefits;
- Marriage certificate, if the applicant is the new spouse of the parent, as well as confirmation that the child is jointly dependent on both parents (writ of execution, agreement, court decision on alimony, statement from the parent);
- 2-NDFL is required from an employee who has just found a job and previously received income this year elsewhere. A certificate is issued by the previous employer regarding annual taxable income. Read also the article: → “”.
How to write an application for a deduction for children
The document is drawn up in writing on paper or a computer. The typewritten text is printed. The application must contain a standard set of details, the text is formulated in free form.
It is enough to submit the application once; it does not need to be repeated annually. The document is addressed to the employing organization, which acts as a tax agent. If the tax agent changes, the application is written again. This is possible when joining another company or during a reorganization and change of name at the current employer.
The reason for re-writing the application may be the birth of a new child.
The application form must contain:
- Details of the tax agent and his representative (name of the company, position of the manager or other person, his full name in the dative declension);
- Details of the applicant (position and full name in the genitive, written after the preposition “from”);
- Title of the paper and its title;
- Text;
- List of attached documents (for each document details are provided in the form of name, date, number);
- Date of submission of the application paper;
- Author's signature (personal, handwritten by the applicant for deduction).
The main attention should be paid to the text of the application, in which the employee needs to include the following information:
- A request from the first person (on behalf of the employee) to provide a deduction for a child (for children, if there are several of them);
- Reference to the paragraph of the Tax Code of the Russian Federation, indicating the presence of the right to a benefit (you need to refer to paragraph 4, paragraph 1, article 218);
- The year for which the employer is required to provide a deduction;
- List of all children for whom a deduction is required. For each child, write down the full name, year of birth, and the amount of the deduction. You can additionally enter the details of the certificate issued by the registry office (about birth). If a double deduction is required, the basis for this must be indicated. If the child is 18 years of age or older, then the reason for the right to the benefit is explained, that is, the student’s status and place of study are indicated.
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What to do if the deduction is not received
You can take advantage of the benefit from the moment the child is born. You can submit documents to your employer for a deduction directly in the month in which the birth was recorded. In this case, the employer is obliged to take into account the standard deduction from this month when withholding income tax on payments to the employee.
If the employee provided documentation for the deduction later, the employer is obliged to recalculate the personal income tax from the month when the right to the benefit became available.
If the newborn was born in February 2017, and the documents were submitted in May 2017, then the employer must recalculate income tax for the period from February to April. If the birthday occurred in the previous year, then the recalculation is performed from the beginning of the year.
Answers to frequently asked questions
Question No. 1. Where to write an application if an individual works part-time?
If the applicant for the deduction works simultaneously in several companies, then he can declare his right to any of them at will.
Question No. 2. In what cases is the application for deduction written again?
If the employee’s grounds for receiving benefits do not change, then there is no need to re-write the application form to the same tax agent. The application will need to be rewritten if:
- The grounds for granting a deduction change - a new child is born;
- The name of the tax agent changes due to reorganization;
- The place of work changes.
Question No. 3. Are there rights to double deduction if the 2nd parent is deprived of parental rights?
Only the person who supports the child can receive a standard benefit. If one of the parents is deprived of parental rights, then according to the RF IC he automatically loses the right to all benefits and allowances for persons with children, but he is not released from the obligation to support the child and pay alimony. It turns out that the child is still supported by the parent who has been deprived of parental rights.
The standard “children's” deduction is regulated by the tax code, therefore the provisions of the family code do not apply to the procedure for its provision.
A double deduction is due to the parent who has the status of “single”, which is possible in the absence of the 2nd parent due to his death or disappearance, which must be confirmed by a court decision. The fact that one of the parents was deprived of the rights to the child does not assign the status of “only” to the second.
Therefore, there is no right to double size in this situation. A double deduction is possible if the parent who has lost parental rights voluntarily renounces the right to benefits and draws up a corresponding application.
For the 3rd and subsequent children, the deduction amount increases by more than 2 times. Therefore, it is necessary to correctly determine what type of child a child is in the family. Birth order must be taken into account; it does not matter how old the children born earlier are, they should also be taken into account. Moreover, we must also take into account those children who have already died.
If there are 3 children in a family: the first is 32 years old, the second is 22 years old and is studying full-time at a university, the third is 10 years old, then the parents have the right to the following deductions:
- For the oldest – 0 rub.;
- For average – 1400 rubles;
- For the youngest - 3,000 rubles, since he is the third in the family.
According to the current Tax Code of the Russian Federation, every employee with children can take into account standard deductions when calculating personal income tax. He has the right to register them directly with the employer, or contact the tax office at his place of registration. In the first case, the employee needs to write an application for a tax deduction for children addressed to his manager at the company.
Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.
Who can get a deduction
Social deduction for a child- this is a reduction in the tax base for personal income tax by the amounts established by law. Moreover, this benefit applies to income for which the tax rate is 13%; the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.
This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying full-time and do not have independent income. These deductions are applied by employees provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.
If a child has a single parent, he can take advantage of this benefit at double the rate. This employee can apply a deduction multiplied by two for children until the official marriage is concluded.
A deduction for a child is issued at the enterprise by submitting an appropriate application, to which is attached a copy of the children’s birth certificates, copies of a disability certificate, a certificate from the place of their education, as well as other supporting documents.
If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, the employee must provide a certificate of lack of income from the spouse’s place of work and his statement of refusal, certified at work.
The application of tax benefits begins with the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to use standard deductions.
A tax deduction for a child can be requested from the Federal Tax Service. But this is done at the end of the year, by submitting tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee’s current account. Therefore, it is easier to issue a deduction from the employer.
The benefit document is drawn up either using a pre-developed template or by hand.
Amount of deductions for children in 2017
Deductions for children in 2016 are for each month of the year:
- For the 1st and 2nd child in the amount of 1400 rubles.
- 3000 rub. - for the third, as well as each subsequent baby.
- The deduction for a disabled child under 18 years of age, or a student under 24 years of age if he is disabled in groups 1-2, is 12,000 rubles. and is provided to each parent. However, if a disabled child under 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.
How to write an application for a child tax credit
At the top of the right side of the sheet you need to write down where the application is being received - the position of the manager, full name. and company name. Then it is written from whom it is submitted - position and full name.
Then the word “STATEMENT” is written in the middle of a new line.
The main part of the document contains a request to provide the employee with a standard tax benefit. It is imperative to indicate on what basis the employer must do this - for example, “in accordance with paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.” Then the date from which it is planned to take advantage of the benefit is recorded.
After this, you need to write down the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can indicate the amount of each benefit.
The next step is to write a list of documents confirming the possibility of receiving a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.
If an employee gets a job in the middle of the year and has already used the deduction at a previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.
The application ends with the date of writing, the employee’s personal signature and its transcript.
The standard personal income tax benefit in the form of a child deduction is provided at the place of work. To apply it, the employee is required to provide his management with a statement with a corresponding request. A sample application current for 2018 can be downloaded from the article below.
There are many nuances and features in the design of children's deductions. All questions have been answered, the information is relevant for 2017.
An application from an individual with a request to apply to his income a standard deduction for personal income tax, due in the case of the presence of children of a suitable age in the family - this is the main document that the worker must present to his employer in order to use the benefit.
Its preparation does not have strict regulations, and no standard form has been developed. The employee needs to take a blank sheet of paper and draw up a text in the petition and notification form with his own hand.
The application must be accompanied by documents that can confirm what is stated in the paper. Depending on the situation, the set of attached documentation may vary.
In the simplest case, it is enough to provide copies of birth certificates. If the child is disabled, then a medical certificate is attached. The single parent claims a double deduction.
If a minor is adopted, taken under guardianship or trusteeship, has exceeded the threshold of 18 years and is studying full-time, as well as in some other situations, additional documents are required. A copy is made of everyone and attached to the application.
It is enough to write an application once and submit it to management. There is no need to update the form annually. A new entry is possible if something has changed in the amount of the standard personal income tax benefit for a given employee, for example, he has another child, or the husband (wife) has renounced his right to a deduction, giving the second spouse the opportunity to receive double the amount.
How to write correctly in 2018
The form of the text is free, but it is necessary to include information sufficient for the employer about the size of the standard tax benefit, the number and age of children, and attached documents.
In particular, the text should read:
- please provide standard deduction;
- Full name of each child, his age, details of the birth certificate (children of all ages are listed, regardless of whether they are entitled to a deduction or not, the employer needs this information to correctly calculate the amount of the personal income tax benefit);
- size - indicated in relation to those children for whom such a right exists;
- a list of documents that are submitted along with the application;
- link to the clause of the Tax Code of the Russian Federation, which states the possibility of a standard deduction (clause 4, clause 1, Article 218 of the Tax Code of the Russian Federation).
You need to address the application to your management, which is noted in the upper right part of the paper sheet.
You need to certify the text with your personal signature indicating the date it was affixed.
If an application for a deduction for children is submitted late, then the employer will return income tax for the months of the current year, and for the months of last year you need to contact the Federal Tax Service for a refund of personal income tax.
When changing your place of work for a new employer, you must also write applications for a child’s personal income tax deduction. Plus, you need to provide a 2-NDFL certificate from your previous employer. This certificate will allow the new employer to correctly calculate the amount of total income from the beginning of the year, since a restriction applies to it.
The deduction for children is provided only until the annual income reaches 350,000 rubles. If the total salary since the beginning of January of the current year has reached this level, then the employer does not take this indicator into account until the end of the year. With the new year, the countdown begins anew.
Current sizes in 2018:
- 1st, 2nd – 1400 each;
- 3rd, 4th and further – 3000 each;
- if a child with a disability of 1 or 2 gr. – a deduction of 12,000 (for the natural parent), 6,000 (for the adoptive parent) is added.
Download sample
Sample application for a standard personal income tax deduction for children -
Any organization probably has employees who are entitled to standard deductions for personal income tax. Because, as a rule, many employees have minor children. Therefore, there is no need to withhold tax from some part of the income of such employees, of course, if they ask for it. Therefore, the main thing for an accountant is to receive a correctly completed application for personal income tax deduction.
Look carefully at the data in the table below. There you can see in what case and in what amount a deduction is due. There may also be a situation if one of the employees recently purchased housing and wants to take advantage of the property deduction at the place of work. The amount of such deduction for personal income tax also reduces the employee’s taxable income.
Standard deductions apply to the following categories of citizens:
- Disabled people.
- Citizens with children.
- Military personnel.
This type of deduction is different in that it is determined by the person’s belonging to one or another category in relation to which they are applied. All the information is presented in a more accessible manner in the following table.
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The size of the standard deduction depending on the categories of payers
| Who gets the standard deduction? | Amount of standard deduction, rub | Copies of documents required from the employee |
|---|---|---|
| Employees who suffered from the disaster at the Chernobyl nuclear power plant or while working to eliminate the consequences of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 3000 | Certificate of participation in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, certificate of disability, etc. |
| Disabled people from childhood, groups I and II, workers who have received radiation sickness or other radiation-related diseases, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 500 | Certificate of disability, certificate of participation in the liquidation of the consequences of the accident at the Mayak production association, etc. |
| Parent of the first or second child under 18 years of age or a full-time student under 24 years of age | 1400 | |
| Parent of a third or any subsequent child under 18 or a full-time student under 24 | 3000 | Child's birth certificate |
| Parent of a disabled child under 18 years of age or a full-time student with a disability of group I or II under 24 years of age | 3000 | Birth certificate of the child, Certificate of disability. |
The provision of the above deductions is possible only if the employee will write a statement in his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let everything take its course.
In order not to get into an unpleasant situation and not have to subsequently prove your own innocence, we suggest that you familiarize yourself with sample applications for deductions.
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Application for the Standard Child Deduction
As can already be understood from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children and wants to receive a standard personal income tax deduction. That is, to take advantage of the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is required; give him an application form for the standard deduction for children. An example of such a statement is given below.
Ivanov I.I.
from manager Lukyanova T.A.
STATEMENT
on provision of standard deduction
I ask you to provide me with a standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, born on April 19, 2014, starting from April 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I am attaching a copy of the child's birth certificate to the application.
Manager ___________T.A. Lukyanova
Don’t forget that the standard personal income tax deduction is available from the month the child is born.
Please note
in the application for a deduction there is no need to indicate the year for which the employee is asking for a standard deduction for a child. The amount of the deduction also does not need to be set, because next year it may be different and in this case they will come to collect applications again. Why do extra work. It is enough to receive it from an employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05/1-551).
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Claiming Double the Standard Child Deduction
Double the standard deduction is available to employees who are single parents. For the first and second children, 2,800 rubles are provided monthly, and for the third and younger children - 6,000 rubles each month.
Be careful in this case, it is important to find out whether the employee is in fact a single parent. If this is not the case, the child deduction will be increased illegally, which means there will be an underpayment of personal income tax to the budget.
An employee is considered to be the only parent if the second parent is no longer alive or is not included in the child’s birth certificate. The following situation is also possible - the second parent is included in the birth certificate according to the mother’s words. In this case, to confirm the right to a double deduction, you should bring a certificate from the registry office in form No. 25, which was approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274)
A sample application is presented below:
General Director of OJSC "GASPROM"
Ivanov I.I.
From cashier Nikolaeva A.A.
STATEMENT
on provision of standard deductions for personal income tax
double the amount as a single parent
Please provide me with double the standard personal income tax deduction for my first child, Nikolaev Sergei Alekseevich, born on May 25, 2014.
Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I confirm that I have been notified that I will lose the right to double deduction as a single parent from the month of marriage.
Cashier ____________ A.A. Nikolaeva
Keep in mind that on double standard deduction for personal income tax Only unmarried persons can count. Upon marriage, an employee can receive a tax deduction only in a single amount. In this case, it does not matter whether the second spouse began to formalize parental rights to the child. Warn the employee about this and have him write it in his application for a deduction. It is recommended to warn the employee about this when he writes an application for a deduction.
Another mistake that happens is that an employee’s divorce does not mean that he has become the only parent. This clarification is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05/8-78. Therefore, divorced parents are not given a double personal income tax deduction for their child.
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Application for the other spouse to receive the right to a child deduction
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Application for PROPERTY DEDUCTION
It represents the portion of the amount that the employee spent on the purchase of housing by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can report it if he contacts the tax office or the accounting department of the organization in which he works.
This is the situation: an employee wants to receive a property deduction from an organization, provides a notification from the tax office that he has the right to a property deduction, and asks for it to be provided monthly. In this case, the employee must submit an application for deduction. Let's not forget that any deduction is provided only upon application! Provide him with a form similar to the one below.
Important! Make sure that the notice is issued for the current year. Because the employee must confirm his right to a specific deduction amount every year. Compare the employee’s full name with the full name in the notification, it won’t hurt, it’s better to be on the safe side. Even when he receives a deduction for his spouse (there is such a right). If the data differs, do not provide the deduction until the employee brings a correctly completed notification.
Sample application for property deduction
General Director of OJSC "GASPROM"
Ivanov I.I.
from manager Sergeev A.P.
STATEMENT
on granting a property deduction
I ask you to provide me with a property deduction for personal income tax starting from January 2014, on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation.
I am attaching to the application a notification from the Federal Tax Service No. 125 dated February 14, 2014.
Manager ___________ A.P. Sergeev
The deduction will be provided as follows. Until the employee’s income, taxed at a 13 percent rate, exceeds this amount, tax will not need to be withheld.
If you mistakenly calculated personal income tax after having already received a notification from the employee, then at the end of the year the employee retains the overpayment. Then, according to the rules, it must be returned.
If the amount of the deduction indicated in the notice is greater than the employee’s income, then in this case the employee should contact the Federal Tax Service, where they will recalculate the balance of the deduction and issue a new notice for the next year.
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| ADDITIONAL LINKS on the topic |
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The personal income tax deduction for children for each month applies to the parent, adoptive parent, guardian, trustee, adoptive parent, foster parent who is supporting the child.