Codes of types of taxpayer deductions for the year. What are income and deduction codes for?
No later than 04/01/2019, tax agents must submit to their tax office documents containing information on the income of individuals for 2018 and the amounts of personal income tax calculated, withheld and transferred to the budget (paragraph 2, paragraph 2, article 230 of the Tax Code of the Russian Federation). We are talking about 2-NDFL certificates, which must be submitted in 2019. We will tell you about income and deduction codes in our consultation.
What are income and deduction codes for?
The form of the Certificate of Income of an individual (Form 2-NDFL) was approved by Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/566@.
The annex to the certificate contains information on income accrued and actually received by an individual in cash and in kind by month of the calendar year and the corresponding deductions. At the same time, each type of income and deduction in the Certificate has its own code. Thus, when preparing certificates in form 2-NDFL, the employer must indicate the codes of income received from him by individuals, as well as the codes of tax deductions due to individuals.
Changes in income and deduction codes in 2-NDFL in 2017
By its order, the Federal Tax Service supplemented the list of income and deduction codes used when filling out 2-NDFL certificates with six new codes (Federal Tax Order No. ММВ-7-11/820@ dated October 24, 2017).
Thus, the following types of income received their personal codes:
- compensation for unused vacation (code 2013);
- payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization to the extent that generally exceeds three times the average monthly salary or six times the average monthly salary for “northerner” workers (code 2014);
- fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer requirements (code 2301);
- the amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet (code 2611);
- the amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles (code 3023).
Also, a separate code (619) is assigned to the deduction in the amount of the positive financial result obtained from transactions accounted for on an individual investment account.
The order amending the list of codes came into force on January 1, 2018. Therefore, in 2-NDFL certificates generated after this date,
Let's take a closer look at what the certificate looks like and what codes are indicated in it.
Let's start with section 1:
This is an identification section, where it is important to indicate not only the serial number of the document and its date, but also indicate the attribute (tax calculated and withheld - 1, no possibility of withholding tax - 2). Next, you should reflect the adjustment number, if it is a corrective document, enter the inspection code and proceed to filling out information on the tax agent.
For example, if your organization has a TIN 771401133689, then in the field “in the Federal Tax Service (code)” the accountant will put 7714, this will be the code in the Federal Tax Service in certificate 2 of the personal income tax; in the TIN column – 771401133689; in checkpoint column 771401001.
You can proceed to filling out Section 2:
These cells are designed to identify the taxpayer for whom income tax calculations and withholdings were made. To fill them out, you must have the following information about the employee:
- his identification number as a taxpayer - analogous to the organization’s TIN
- Next, the surname, first name, patronymic are indicated, and the latter must be indicated only if it is present in the document
- do not forget to determine and indicate the status of this taxpayer: 1 – resident, 2 – non-resident, 3 – non-resident, but a highly qualified specialist
- ID document code in 2nd personal income tax - usually this is the citizen’s passport code
- when specifying address information, you should rely on generally accepted abbreviations and the codification system
- citizenship country code in 2nd personal income tax - for Russians this is the country code for 2nd personal income tax Russia 643
Now you can start filling out Section 3; moreover, for most tax agents using modern automated solutions, the data in the first two blocks is filled out automatically from reference books.
Section No. 3 serves to reflect the amounts of income by code by month of accrual. For example, here you can see the following encoding:
- income code 2000 in personal income tax certificate 2: many are already accustomed to seeing it in the document, since this is how wage payments are encrypted, please note that remuneration under a civil contract will have a different code
- income code 2300 in personal income tax certificate 2: this is how the payment made by the tax agent in favor of the employee is encrypted based on the presented sick leave, because this income must be taxed at 13 percent
- income code 2760 in personal income tax certificate 2 - this is how the employer is required to encrypt the payment of financial assistance in favor of his employee; a similar code will be assigned if the former employee received a pension
- the income code in certificate 2 of personal income tax 2760 is usually used simultaneously with deduction 503, for example, an employee was given financial assistance of 6,000 rubles. (code 2760), non-taxable deduction of 4,000 rubles. (code 503)
- the vacation pay income code in personal income tax certificate 2 will be 2012, this is how the employer-agent must encrypt the payment for the vacation period, as prescribed by regulatory documentation
- the personal income tax code 2017 must be new, as required by order MMV-7-11/633@, it was approved by the Federal Tax Service on November 22, 16 and came into effect on December 26, it turns out that when issuing a certificate in 2017, you need to study the new coding
- income code 1010 in certificate 2 of personal income tax indicates the payment of dividends in favor of an individual participating in the development of the organization, these incomes are taxed in accordance with the provisions of Article 214 of the Tax Code of the Russian Federation
- Income codes for certificate 2 of personal income tax 2017 must be indicated in a new way according to the following rules: in a certificate with sign 2 - no later than 03/01/17, in a document with sign 1 - no later than 04/03/17.
- sick leave income code in personal income tax certificate 2 is 2300, it is under this code that the accountant displays the payment based on sick leave, this form is generated by the exclusive tax agent
- income code 1400 in personal income tax certificate 2 means that an individual taxpayer received income by renting out his car, computer or other similar property for use
- personal income tax code is a kind of reference book that indicates the source of income and its legally established code, used to fill out income certificates for “physicians” issued by tax agents
- the income code in 2 personal income tax has now changed, before filling out the form, you should analyze the adjustments introduced by the Federal Tax Service by order MMV-7-11/633, which replaced the requirements of the document MMV-7-11/387
- income code 2720 in personal income tax certificate 2 is the monetary value of a gift that was presented to an individual, and an amount exceeding 4,000 rubles will be taxed, as stated in clause 28 of article 217 of the Code
- compensation upon dismissal, the personal income tax code 2017 is code 4800 or “Other income”, this payment is reflected in the certificate as a separate line, the amount must be issued to the employee no later than the last day of work
- the income code salary in personal income tax certificate 2 is the most common; the employer will indicate 2000 if it is necessary to indicate the issuance of remuneration to the employee for the work duties performed by him
- income code 4800 in personal income tax certificate 2 - these are the other income of the employee at the enterprise, which include, for example, daily allowance in the amount of excess, additional payments for sick leave up to the average, compensation for dismissed
- income code 2012 in personal income tax certificate 2 is used to indicate vacation pay paid and is written on a separate line, it is enshrined in law and is part of the code directory
- income code 2010 in personal income tax certificate 2 will be assigned to the employee who received remuneration under a civil law contract, this applies to any remuneration of this kind, except for copyright
- income code 2510 in personal income tax certificate 2 clearly indicates that for the individual for whom the document was issued, the enterprise or entrepreneur made utility bills, paid for vacations, and purchased food products
- income codes for 2 personal income tax 2016 were approved at the end of 2015 and put into effect by order ММВ-7-11/485@, today some of them have been changed, certificates for 2017 should have different codes
- income code 2610 in personal income tax certificate 2 is adopted to indicate material benefits, if they occurred in the current year, interest savings if the individual taxpayer received a preferential loan from an organization
- certificate 2 Personal income tax codes for income and deductions are now new, the order of the Federal Tax Service came into force on December 26, 2016, which means that when submitting forms to the inspectorate based on the results of 2016, tax agents must use new designations
- decoding of income codes in personal income tax certificate 2 is a reference book where each 4-digit code corresponds to a verbal decoding of a given specific accrual, always check the relevance of the codes
The analytical table of section 3 looks like this:
The month is numbered in order with numbers, the code is taken from the current directory, the amount is entered from the accountant's statement. Automated programs allow you to fill out a form with the click of a button. Please note that there are deduction codes in both section 3 and the next section 4.
What 2 personal income tax codes for deductions has the legislator provided?
Codes in certificate 2 personal income tax 2017 decoding of deductions
To fill in the fields for deductions in the income tax certificate, you must use the following legally regulated codes:
- code 114 in personal income tax certificate 2 can be seen for those employees of the employer who have dependent children under 18 years of age or children under 24 years of age who are full-time university students
- deduction code 104 in personal income tax certificate 2 allows you to reduce the tax base by 500 rubles. for taxpayers specified in paragraph 1, paragraphs. 2 tbsp. 218 of the Code, these are, for example, Heroes of the Soviet Union, participants in the Second World War and other citizens
- code 503 in personal income tax certificate 2 indicates a deduction of 4,000 rubles for those employees of the employer who received financial assistance. from it are not subject to personal income tax and are deducted based on this code
- The personal income tax deduction code for children is fixed in Article 218 of the Code, pp. 4 clause 1 and allows you to reduce the tax base if you have children, including disabled people, adopted or under guardianship
- code 114 115 in personal income tax certificate 2 - the most common designations, these deductions are standard and are provided to all taxpayers who have children, you can read more about them in article 218 of the Code
- deduction code 501 in personal income tax certificate 2 is relevant for those companies that give gifts and indicate them in income in the certificate, and deductions include amounts with the appropriate code, as required by law
The generalizing section of the form is the 5th, here all income is summed up, the tax base is fixed, the tax itself and the amount of advance payments on it are calculated. In special fields, the employer, who is a tax agent, is required to indicate how much tax has been withheld, how much of it has already been transferred to the budget, and how much personal income tax it was not possible to withhold from the taxpayer.
New 2 personal income tax codes 2016 are already in effect. Check whether you were given the certificate correctly based on the results of 2016, especially if you plan to apply for a property deduction based on it. A document with old codes is not valid. The order defining the changes came into force at the end of December 2016. Now the tax agent is required to make the form in a new way.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
There are many deductions when calculating personal income tax. They are standard, property social and others. It is necessary to register each of these deductions. Today we will look at deductions for a child and how they should be reflected in the certificate for 2017.
The most common type of deduction is standard child deduction. Every employee who has a child under 18 years of age has the right to it. Or up to 24 years of age, but provided that he is a full-time student at an educational institution.
Employees who, in relation to the child, are entitled to the deduction:
- natural or adoptive parents, as well as their spouses;
- adoptive parents;
- trustees;
- guardians.
Deduction codes
For all deductions that are reflected in, there are special codes. They were introduced so that you can easily understand why exactly this or that deduction is given.
For the first child deduction applies code 126. It has been in effect since the end of 2016 and replaced code 114. Changes were made by order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11/633@. The entire group of codes 114-125 was replaced. They were replaced by codes 126-149.
The number of codes has increased because deductions differentiated. Under the previous system, everyone was entitled to equal deductions, regardless of whether the employee was the child’s parent, guardian, trustee, and so on. Now everything is a little different. For example, if we are talking about a deduction for a disabled child, then according to the new rules it is provided:
- in total 12000 rubles- parents (their spouses), adoptive parents;
- in total 6000 rubles- adoptive parents (their spouses), guardians and trustees.
For the same reason, the old code 114 was split into 2:
- Code 126- for a deduction of 1,400 rubles per month for the first child for parents (their spouses) and adoptive parents.
- Code 133- for a deduction of 1,400 rubles per month for the first child for trustees, guardians and adoptive parents (their spouses).
Reflection in the 2-NDFL certificate
Standard deductions that are provided to the employee are indicated in section 4 of the 2-NDFL certificate.
Important! Section 3 also provides fields for deduction codes. However, they are intended for professional deductions only. That's why deductions for children should not be reflected in section 3.
Standard deductions are reflected in 2-NDFL in section 4 
The deduction amount for each child is indicated separately, with the appropriate code
Note! In the 2-NDFL certificate, the amount of deductions provided is indicated separately for each code. For example, if an employee has two children, then he is entitled to a deduction of 1,400 rubles for each of them. However, you cannot add up the deductions and indicate them in one amount, since each of them has its own code (see table below).
Table. Group of standard deduction codes for children for form 2-NDFL
| Decoding the code | Deduction amount (in rubles) | In what cases is it due and to whom? | Old code valid until 12/26/2016 |
| 126 | 1400 | For the first child:
|
114 |
| 130 | 1400 | For the first child:
|
|
| 127 | For the second child:
|
115 | |
| 131 | For the second child:
|
||
| 128 | For the third child:
|
116 | |
| 132 | For the third child:
|
||
| 129 | 12 000 | For a disabled child:
|
117 |
| 133 | 6000 | For a disabled child:
|
|
| 134 | 2800 | Double deduction for the first child to the only parent, adoptive parent, spouse of the parent | 118 |
| 135 | 2800 | Double deduction for the first child to the sole caregiver, guardian, adoptive parent | |
| 136 | 2800 | Double deduction for the second child to the only parent, adoptive parent, spouse of the parent | 119 |
| 137 | 2800 | Double deduction for the second child to the sole caregiver, guardian, adoptive parent | |
| 138 | 6000 | Double deduction for the third child to the only parent, adoptive parent, spouse of the parent | 120 |
| 139 | 6000 | Double deduction for the third child to the sole caregiver, guardian, adoptive parent | |
| 140 | 24 000 | Double deduction for a disabled child with I and II disability groups to the only parent, adoptive parent, spouse of the parent | 121 |
| 141 | 12 000 | Double deduction for a disabled child with disability groups I and II to the sole caregiver, guardian, foster parent | |
| 142 | 2800 | Double deduction for the parent for the first child when refusing the deduction for the second parent | 122 |
| 143 | 2800 | Double deduction for the adoptive parent for the first child when refusing the deduction for the second parent | |
| 144 | 2800 | Double deduction for a parent for a second child if the second parent refuses to deduct | 123 |
| 145 | 2800 | Double deduction for the adoptive parent for the second child if the second parent refuses to deduct | |
| 146 | 6000 | Double deduction for a parent for a third child if the second parent refuses to deduct | 124 |
| 147 | 6000 | Double deduction to the adoptive parent for the third child if the second parent refuses | |
| 148 | 24 000 | Double deduction for a parent for a disabled child when the second parent refuses to deduct | 125 |
| 149 | 12 000 | Double deduction for an adoptive parent for a disabled child if the second parent refuses to deduct |
Child deduction code in 2018: what is it?
Company employees who have children are entitled to a tax deduction. It reduces the personal income tax base. This is the so-called standard tax deduction. But in addition to the standard ones, there are also property, social and other deductions. To make it clear from the 2-NDFL certificate by which deduction the tax base from the employee’s income was reduced, each type of deduction is assigned its own code.
Deduction code 126 in certificate 2-NDFL 2018: what is it
The most common deduction that appears in certificates is deduction code 126. Let's figure out what it is. Code 126 is a deduction for parents or adoptive parents in the amount of 1,400 rubles. for the first child under the age of 18 or a full-time student under the age of 24. It is valid from December 26, 2016; until December 2016, this deduction corresponded to code 114. That is. code 126 is the old code 114.
Last year, according to the order dated November 22, 2016 No. ММВ-7-11/633@ “On introducing amendments and additions to the appendices” to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@, the deduction codes for children were changed .
Instead of the usual codes 114-125, codes 126-149 have now appeared. As you can see, there are more codes. This is due to the fact that previously all categories of employees received the same deduction:
- parents, including adoptive ones;
- adoptive parents;
- trustees;
- guardians
Now everything has changed. When providing deductions, for example, for a disabled child:
- adoptive parents, the spouse of an adoptive parent, guardians, trustees are given a deduction in the amount of 6,000 rubles;
- parents, adoptive parents, the spouse of a parent or adoptive parent are entitled to a deduction of 12,000 rubles.
That is, the amounts for different categories of parents are now different, so there are more codes. In the table we have given an example of how the old code was transformed into two new ones.
|
Deduction code in 2018* |
In what cases is it included in 2-NDFL? |
The deduction code is old, until 12/26/2016 |
|---|---|---|
|
||
|
When providing a deduction of 1,400 rubles. for the first child under the age of 18, or a full-time student of an educational institution under 24 years of age.
|
*See the full table with new codes at the end of the article.
What deduction code to indicate for a child in 2018 in the 2-NDFL certificate: 126, 127, 12
When filling out the 2-NDFL certificate in 2017, you must indicate the deduction code for the child. In this case, you must be guided by the following rules:
- In section 4 of the 2-NDFL certificate, indicate the standard clauses provided to the employee. 218 of the Tax Code of the Russian Federation (see sample below);
note that the deduction code for a child is placed only in section 4 of 2-NDFL; in section 3 of the same certificate, despite the existence of a column of the same name, the code and amount of the deduction are not indicated.
- Indicate the total amount of deductions provided separately for each code.
- If an employee received several deductions for a child at once (for example, for the first child code 126 and the second child code 127), then enter the codes for each deduction in 2-NDFL.
Deduction code for 2 children
Despite the fact that the deduction amount for one child and for the second child is the same, you cannot add up these deductions and indicate them as a single amount in 2-NDFL at once, as for two children. The deduction codes in this and similar situations will be different - 126 and 127.
Code 126 in 2-NDFL
Code 126 means a deduction of 1,400 rubles. for the first child under the age of 18, or a full-time student of an educational institution up to 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Deduction code 127
Code 127 - deduction of 1400 rubles. for a second child under the age of 18, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), the spouse of a parent, and adoptive parents.
Deduction code 128
Code 128 - deduction of 3000 rubles. for a third child under the age of 18, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Deduction code 129
Code 129 - deduction in the amount of 12,000 rubles. for a disabled child of I and II disability groups under the age of 18 years, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Child deduction codes in 2018: table
|
Deduction code in 2018 |
Decoding the code |
Old code valid until 12/26/2016 |
|
|
Deduction amount (in rubles) |
In what cases is it due and to whom? |
||
|
For the first child:
|
|||
|
For the first child:
|
|||
|
For the second child:
|
|||
|
For the second child:
|
|||
|
For the third child:
|
|||
|
For the third child:
|
|||
|
For a disabled child:
|
|||
|
For a disabled child:
|
|||
|
Double deduction for the first child to the only parent, adoptive parent, spouse of the parent |
|||
|
Double deduction for the first child to the sole caregiver, guardian, adoptive parent. |
|||
|
Double deduction for the second child to the only parent, adoptive parent, spouse of the parent: |
|||
|
Double deduction for the second child to the sole caregiver, guardian, or adoptive parent. |
|||
|
Double deduction for the third child to the only parent, adoptive parent, spouse of the parent: |
|||
|
Double deduction for the third child to the sole caregiver, guardian, or adoptive parent. |
|||
|
Double deduction for a disabled child with disability groups I and II to the only parent, adoptive parent, spouse of the parent: |
|||
|
Double deduction for a disabled child with disability groups I and II to the sole caregiver, guardian, foster parent. |
|||
|
Double deduction for the parent for the first child when refusing the deduction for the second parent |
|||
|
Double deduction for the adoptive parent for the first child when refusing the deduction for the second parent. |
|||
|
Double deduction for a parent for a second child if the second parent refuses to deduct |
|||
|
Double deduction to the adoptive parent for the second child if the second parent refuses to deduct. |
|||
|
Double deduction for a parent for a third child if the second parent refuses to deduct |
|||
|
Double deduction to the adoptive parent for the third child if the second parent refuses. |
|||
|
Double deduction for a parent for a disabled child when the second parent refuses to deduct |
|||
|
Double deduction to the adoptive parent for a disabled child if the second parent refuses to deduct. |
|||
Personal income tax is a federal tax that is levied on the income of individuals (clause 1):
- residents of the Russian Federation;
- non-residents receiving income in the Russian Federation.
The Tax Code provides for several rates of this tax. But the main one is set to point 1 - 13%. Most of the income of citizens is taxed at this rate: wages, remuneration under a civil law agreement (CPL), etc. Moreover, part of such income can be withdrawn from taxation (paragraph 1, paragraph 3). To do this, the “physicist” must apply for a tax deduction.
There are several types of tax deductions, in particular:
- standard tax deductions();
- social tax deductions (Article 219 of the Tax Code of the Russian Federation);
- property tax deductions (Article 220 of the Tax Code of the Russian Federation);
- professional tax deductions (Article 221 of the Tax Code of the Russian Federation).
Most often, working Russians enjoy the right to receive the first type of deductions, which can be divided into:
- personal tax deductions (i.e. for the taxpayer himself);
- “children’s” tax deductions (i.e. for the taxpayer’s child/children).
In this article we will talk in detail about the procedure for providing standard child tax credits in 2017.
Who benefits from the standard child tax credit in 2017?
Any citizen who (clause 4 clause 1) can receive a “children’s” personal income tax deduction in 2017:
- works officially (under an employment contract or GPC agreement);
- has a minor child (children) or a child (children) under the age of 24 years old studying at a university;
- provides for the child(ren), i.e. pays for his food, treatment, education, etc.
Thus, the recipients of the deduction are:
1. natural parents (mother and father):
2. spouses of natural parents (stepfather and stepmother);
Notice!
A divorced parent retains the right to receive a “child” deduction, even if he does not live together with his child. The main thing is that he participates in ensuring it. (Letters from the Ministry of Finance of Russia:, etc.).
3. adoptive parents (mother and father);
4. spouses of adoptive parents;
5. adoptive parents;
6. guardians;
7. trustees.
Note!
Spouses of adoptive parents, guardians and trustees are not entitled to the standard tax deduction for an adopted/guardian/ward child.
The deduction reduces only those incomes of an individual that are taxed at the tax rate in accordance with paragraph 1 - 13% (paragraph 1, paragraph 3). For example, in relation to the income of highly qualified foreign non-resident specialists received from work in Russia, starting from the first day of work, a personal income tax rate of 13% is applied. But it was established by a completely different legislative norm - clause 3. Consequently, such employees will not be able to claim a tax deduction until they become tax residents of the Russian Federation (,). The same goes for:
- foreigners and stateless persons recognized as refugees or granted temporary asylum in the Russian Federation;
- crew members of ships flying the State Flag of the Russian Federation;
Who provides the standard child tax credit in 2017?
During the year, the “children’s” deduction for personal income tax in 2017 is provided by the tax agent, who is the source of payment of income to the individual (clause 3). In particular, this may be an employer who pays a salary to an employee for performing work duties. Or the customer under a GPC agreement, who pays remuneration to the contractor - a private individual (not an individual entrepreneur) for the work performed.
If there are several tax agents, then the “physicist” selects one to whom he will claim tax deductions.
At the end of the year, the deduction can be obtained from the tax office at your place of residence (clause 4).
Amounts of standard child tax credits in 2017
The size of the standard tax deduction for a child directly depends on what kind of account he is in the family: first, second, third, etc. The exception is the deductions established for disabled children. Birth order doesn't matter here. The status of the recipient is important: natural parent or adopted. For convenience, all sizes of “children’s” deductions are summarized in a table.
| Who is the deduction for? | Terms of service | Who gets the deduction? | |
| natural parent, natural parent's spouse, adoptive parent | foster parent, spouse of foster parent, guardian, trustee | ||
| First child | Under the age of 18 or a full-time student, graduate student, resident, intern, student, cadet under the age of 24 | 1,400 rub. | |
| Second child | 1,400 rub. | ||
| Third and each subsequent child | 3,000 rub. | ||
| Disabled child | Under 18 years of age | 12,000 rub. | 6,000 rub. |
| Disabled child of group I or II | Full-time student, graduate student, resident, intern, student under the age of 24 | ||
When establishing the amount of the tax deduction due to a taxpayer for a child, the total number of children in his family is taken into account, including:
- children for whom deductions are not provided ();
- wardchildren();
- dead children ();
- unadopted children of a spouse from another marriage ().
Birth order is determined chronologically by date of birth. In this case, the first child is the oldest child.
Example 1. The employee has three children of his own: the first child was born in 1990. (27 years old), second child - born in 1991. (25 years old), third child - born in 2003. (14 years old). Despite the fact that a “physicist” is not entitled to deductions for the first two children, he has the right to receive a deduction in the amount of 3,000 rubles for a 14-year-old child. as the third in a row.
Some tax agents provide citizens with children with disabilities with a summarized tax deduction, which includes:
- deduction for a disabled child;
- standard “children’s” deduction depending on the number and order of birth of children in the family.
Example 2. The employee applied for a standard tax deduction for his own, only disabled child aged 10 years. The tax agent provided a deduction in the amount of RUB 13,400, including:
- 12,000 rub. - deduction for a disabled child under 18 years of age;
- 1,400 rub. - deduction for the first child.
Previously, doing this was risky. Indeed, until recently, the Russian Ministry of Finance opposed the summation of standard deductions for a disabled child (letters:, etc.). Despite the fact that back in 2015, the Supreme Court of the Russian Federation approved this approach (clause 14 of the Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).
But now the financial department has changed its point of view and allowed tax agents to deduct a disabled child with the usual “children’s” deduction, the amount of which is determined taking into account the order of birth ().
Double Standard Child Tax Credit for 2017
The standard deduction for a child in 2017 is double (clause 4, clause 1):
- single parent (natural or adopted);
- the only adoptive parent;
- sole guardian;
- the sole trustee.
Current legislation does not define the concept of “sole parent”. But in, and others, the Ministry of Finance of Russia notes that a parent is recognized as the only one if the child does not have a second parent, because he:
- died/declared dead;
- declared missing.
The guardian (trustee) is the only one recognized by the guardianship and trusteeship authorities (). At the same time, even if the parents of the child under guardianship/ward are not deprived of parental rights, this does not in any way affect the amount of the deduction due to the sole guardian/trustee ().
Note that a “physician” cannot count on a double deduction as the only parent if the second parent:
- does not pay child support ();
- is not married to the first parent;
- deprived of parental rights (,).
The single parent loses the right to a double “children’s” deduction from the month following the month of marriage (clause 4, clause 1). After a divorce, the right to a double “children’s” deduction is renewed, but only if the former spouse did not adopt children ().
Also, one of the parents can receive a double deduction for a child in 2017 if the other waives his right to a deduction in his favor. To do this, he must write a corresponding application. This opportunity can be used by natural or adoptive parents, but not by spouses of parents (natural or adopted), adoptive parents, guardians and trustees.
If there is no taxable income, then the right to a tax deduction does not arise, therefore the parent has nothing to refuse. Therefore, if the spouse:
- does not work;
- is on maternity leave or maternity leave;
- is registered with the employment center;
- is a non-working pensioner (for example, due to disability),
then you will not be able to transfer your right to a deduction to your second spouse.
Income limit for the standard child tax credit in 2017
The 2017 standard child tax credit is provided monthly during the tax period (year). But only until the month in which the total taxable income of an individual from the beginning of the calendar year does not exceed the limit established by law.
In 2017, this limit is 350,000 rubles. This value should have been maintained last year. But before January 1, 2016, the income limit was 280,000 rubles.
By the way!
If the total income of a “physicist” since the beginning of the year has reached 350,000 rubles. (exactly!), then the “children’s” personal income tax deduction in the month when this happened is still provided to him. But starting next month - no.
When calculating the income limit, only those incomes that are subject to personal income tax at the rate in accordance with clause 1 - 13% are taken into account:
- salary, bonuses, allowances;
- vacation pay, compensation for unused vacation;
- temporary disability benefits;
- remuneration under GPC agreements with an individual - not an individual entrepreneur;
Partially exempt payments are included in the calculation only to the taxable extent. Such explanations are contained in. In particular, this applies to financial assistance at the birth (adoption) of a child in excess of 50,000 rubles. (clause 8), gifts and material assistance over 4,000 rubles. (clause 28), etc.
Note!
Income received by an individual resident of the Russian Federation in the form of dividends is not taken into account when calculating the income limit for obtaining a child deduction, despite the fact that it is taxed at a rate of 13%. This conclusion follows from paragraph 2, paragraph 3.
As for part-time workers, when determining the right to a “children’s” deduction, the income of such workers should also not exceed the specified limits. At the same time, if the part-time worker is internal, then the income received by him both from his main position and from his combined position is taken into account (clause 4, clause 1, clause 2). And if external, then part-time income is not taken into account (clause 3, paragraph 3, clause 3).
If a citizen has not been employed since the beginning of the calendar year, then when checking the “income” limit (RUB 350,000), it is necessary to take into account the income he received at his previous place of work in the current tax period, if a tax deduction was provided for it (clause 3).
2017 Standard Child Tax Credit Period
When does the right to deduction arise?
For the first time in 2017, a citizen can apply for a standard “children’s” deduction in the month (clause 4, clause 1):
- birth of a child (children);
- adoption of a child (children);
- establishing guardianship (trusteeship);
- entry into force of the agreement on the transfer of the child (children) to be raised in a family.
Example 3. The employee had a child on October 31, 2016. He is entitled to a tax deduction for the period from October to December 2016.
New spouses of parents with children are entitled to a deduction from the month of marriage.
Example 4. The worker married a man with a child from her first marriage in August 2016. She has the right to receive a tax deduction for this child for the period from August to December 2016.
A guardian/trustee can apply for a deduction starting from the month in which guardianship/trusteeship of the child was established.
When the right to deduction is lost
The taxpayer loses the right to the standard “children’s” deduction from the next year if in the current year (clause 4 clause 1):
- the child(ren) have reached 18 years of age;
- the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early;
- the child died.
For a tax deduction for a full-time student (graduate student, resident, etc.) under the age of 24, paragraph 4, paragraph 1, different rules are established. The deduction is valid only until the month in which:
- <либо>the child is 24 years old, even if his education has not yet ended ();
- <либо>The child’s education has ended, even if he is not yet 24 years old ().
As for guardians and trustees, to answer the question of when they lose the right to a “children’s” deduction, you need to turn to the norms of the Family and Civil Code.
In accordance with paragraph 2 of Article 145 of the RF IC, guardianship is established over children under the age of 14 years. Once the child reaches the specified age, the guardian automatically becomes a trustee (Clause 2 of Article 40 of the Civil Code of the Russian Federation). Guardianship continues until the ward turns 18 years old, or gets married, or otherwise acquires full legal capacity (Clause 3 of Article 40 of the Civil Code of the Russian Federation). Therefore, starting from the year following the year in which the child reached the age of majority, a taxpayer who has lost the status of a caregiver can no longer take advantage of the deduction ().
A single parent does not have the right to receive a double deduction for a child (children) starting from the month of marriage.
The “children’s” deduction is no longer provided to an individual if his taxable income since the beginning of the year has exceeded 350,000 rubles.
The parent whose child got married is also not entitled to a deduction. At least, that’s what the Russian Ministry of Finance thinks (letters:,).
The procedure for providing standard tax deductions for children in 2017
To receive a standard “children’s” personal income tax deduction in 2017, a citizen contacts a tax agent (clause 3):
- with documents confirming the right to deduction.
The application is written in free form or on a form developed by the tax agent. Moreover, it is enough to submit it once. There is no need to do this every year. A new application will be needed only when an individual’s circumstances affecting the amount of the deduction change (letters from the Ministry of Finance of Russia:,).
Documents to confirm eligibility for the standard child tax credit in 2017
The most important document that will be required from the applicant for the “children’s” deduction in any case is this copy of the child's birth certificate. If there are several children in the family, then this document must be submitted for each child, even if some of them are not entitled to a deduction.
The table below lists other documents required to confirm an individual's right to a tax deduction, depending on a particular situation.
| Situation | Documentation |
| The deduction is issued for a child aged 18 to 24 years |
1) Certificate from the educational institution (educational institution) where the child is studying (submitted annually); 2) Translation of a certificate from an educational institution (school) into Russian if the child is studying abroad |
| The deduction is issued for a disabled child | Copy of ITU (VTEK) certificate confirming disability |
| The deduction is made by the adoptive parent |
1) A copy of the agreement on the transfer of the child (children) to be raised in a family; 2) Copy of the adoptive parent’s ID |
| The deduction is made by the spouse of the child’s parent |
1) A copy of the marriage registration certificate; 2) Statement by the parent that the spouse lives with the child and participates in providing for him/her |
| The deduction is drawn up by the adoptive parent | Certificate of adoption or certificate of adoption |
| The deduction is drawn up by the guardian/trustee | Documents from the guardianship and trusteeship authorities confirming the establishment of guardianship or trusteeship (for example, an extract from the decision to establish guardianship or a guardianship agreement, etc.) |
| The deduction is issued by the father who is not in a registered marriage with the child’s mother (civil marriage) |
1) Certificate of paternity (if information about the child’s father is not indicated in the birth certificate); 2) A written statement from the mother that the child’s father lives with him and (or) participates in his support. In the absence of this confirmation, a certificate of joint residence with the child is submitted. |
| The deduction is issued by a divorced parent who does not live with the child |
1) <или>A written statement from the former spouse that the parent claiming the deduction is involved in providing for the child (if the latter financially supports the child on the basis of an oral agreement with the former spouse); 2) <или>A copy of the agreement on payment of alimony or a writ of execution (court decision) on the transfer of alimony for the maintenance of a child in favor of the other parent; |
| The deduction is made by the only parent |
A document certifying that the parent is not married (passport), as well as: 1) <или>Death certificate of the other parent; 2) <или>A certificate from the registry office in form No. 25, which indicates that in the birth certificate the entry about the child’s father was made according to the mother’s words; 3) <или>The child’s birth certificate, in which there is a dash in the “Father” column; 4) <или>Extract from the court decision recognizing the other parent as missing |
| The deduction is drawn up by the sole guardian/trustee | Act of the guardianship (trusteeship) authority on the appointment of a guardian (trustee) |
| The deduction is issued by the parent in double amount due to the refusal of the second parent to receive the deduction. |
1) Application from the second parent to refuse to receive the deduction; 2) Certificate 2-NDFL from the place of work of the second parent (submitted monthly) |
| The deduction is issued by an individual who has not been employed since the beginning of the year |
1) <или>Certificate 2 - personal income tax for the current year from the previous place of work; 2) <или>Statement of lack of income and a copy of the work record book, from which it follows that from the beginning of the tax period until the moment of employment, the “physicist” did not work |
2017 Standard Child Tax Credit Codes
At the end of each year, all tax agents for personal income tax report to the Federal Tax Service on the income received from them by taxpayers and on the amounts of tax withheld from this income. For this purpose, a certificate is provided in form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@).
This certificate is generated separately for each individual. In the document, in addition to data on income and personal income tax, the tax agent reflects information about deductions provided to the taxpayer, including for a child (section 4 of the 2-NDFL certificate). These deductions are indicated by special codes approved by.
Last year, changes were made to the current deduction codes (). So, in particular, all standard child tax deduction codes 114-125 were replaced with new codes 126-145. In addition, there are more of them. Now the deduction code also depends on who it is provided to: the natural parent (spouse of the natural parent, adoptive parent) or the adoptive parent (spouse of the adoptive parent, guardian, trustee).
The updated codes for “children’s” deductions have been in effect since December 26, 2016. Therefore, when preparing 2-NDFL certificates for 2016, tax agents are required to use them.
All new standard child tax credit codes for 2017 are reflected in the table below.
| parent, parent's spouse, adoptive parent | |
| 126 | |
| 127 | |
| 128 | |
| 129 | |
| Deduction guardian, trustee, adoptive parent, spouse of the adoptive parent who support the child | |
| 130 | when provided for the first child |
| 131 | when provided for a second child |
| 132 | when provided for the third and each subsequent child |
| 133 | when provided for a disabled child under the age of 18 years or a disabled child of group I or II aged from 18 to 24 years |
| Deduction in double size per child under the age of 18, as well as per full-time student (graduate student, resident, etc.) under the age of 24 single parent, adoptive parent | |
| 134 | when provided for the first child |
| 136 | when provided for a second child |
| 138 | when provided for the third and each subsequent child |
| 140 | when provided for a disabled child under the age of 18 years or a disabled child of group I or II aged from 18 to 24 years |
| Deduction in double size per child under the age of 18, as well as per full-time student (graduate student, resident, etc.) under the age of 24 sole guardian, trustee, foster parent | |
| 135 | when provided for the first child |
| 137 | when provided for a second child |
| 139 | when provided for the third and each subsequent child |
| 141 | when provided for a disabled child under the age of 18 years or a disabled child of group I or II aged from 18 to 24 years |
| Deduction in double size natural parents, if the other natural parent refused the deduction | |
| 142 | when provided for the first child |
| 144 | when provided for a second child |
| 146 | when provided for the third and each subsequent child |
| 148 | when provided for a disabled child under the age of 18 years or a disabled child of group I or II aged from 18 to 24 years |
| Deduction in double size for a child under the age of 18, as well as for a full-time student (graduate student, resident, etc.) under the age of 24 to one of adoptive parents, if the other adoptive parent refused the deduction | |
| 143 | when provided for the first child |
| 145 | when provided for a second child |
| 147 | when provided for the third and each subsequent child |
| 149 | when provided for a disabled child under the age of 18 years or a disabled child of group I or II aged from 18 to 24 years |