How tax deduction is credited. Tax deduction for children: Complete instructions for receiving a discount when paying NDFL

Last update March 2019

One of the most frequently provided tax deductions is the standard deduction for children: many of them get or, at least, somewhere heard about him. All parents can enjoy this type of deduction, which is the security of a child (children). In this article we will look at what this is deduction, its size and how to get it.

What is a standard tax deduction for children?

Everyone knows that according to tax legislation with wages Revenue tax is held in the amount of 13%. At the same time, if you have children, you can count on small benefits on the payment of tax (from part of your wages will not be able to hold).

For example, if you have one child, then you have the right to standard deduction in the amount of 1400 rubles. per month. This means that from part of wages in the amount of 1,400 rubles you will not have a tax in the amount of 13%. That is, you will receive at 1400 x 13% \u003d 182 rubles a month more.

Children's deduction size

Since 2016, the following deduction sizes are valid:

For the first and second child, you can free from tax on 1400 rubles. per month (respectively, you will receive 182 rubles more);

For the third and subsequent children, you can free from tax 3000 rubles. per month (accordingly, you will receive 390 rubles more).

Example: Miroshina N.I. Three juvenile children. Accordingly, it has the right to deduct in the amount of 1400 + 1400 + 3000 \u003d 5800 rubles. per month. And this means that with the amount of 5800 rubles. Miroshina N.I. There will be no tax at a rate of 13%. Therefore, Miroshina N.I. will receive a salary of 754 rubles a month more (5800 x 13%).

Get the standard deduction for children can each of the parents. At the same time, if a child has a single parent, as well as in some other cases, you can get a deduction in a double size (see: "Defect Double Size").

For children of what age you can receive a deduction?

You can get a standard deduction on children aged:

Up to 18 years;

Up to 24, if they are trained in full-time (paras1, paragraphs.4 of paragraph 1 of Article.218 of the Tax Code of the Russian Federation).

The limit of income to which you can receive deduction

In addition to restrictions on the age of children, the legislation established a marginal income, upon the achievement of which the deduction will cease to provide. From a month in which your income from the beginning of the year will exceed 350 000 rub., deduction will not be possible.

Example: Sasheva E.A. Two juvenile children. Salad Savayevaya E.A. is 80,000 rubles. per month. Thus, the standard deduction for children, she will be able to receive four months (80,000 x 4 \u003d 320,000 rubles). Following the fifth month, the income of Satava E.A. exceed 350,000 rubles. (80,000 x 5 \u003d 400,000 rubles), which means the standard deduction she will no longer be able to.

You can read more information about the limit income information: "income restrictions".

How to get a deduction for children?

To receive deductions for children through the employer, you need to submit to him the following documents:

Certificate of the birth of a child;

Statement.

If a child over 18 years old, then further will need:

Help from educational institution about full-time learning.

If the employer does not provide you with a standard deduction - it can be obtained through the tax inspection, by filing a 3-NDFL declaration. More information about receiving deduction is presented in the article: "The process of obtaining a standard deduction".

Should I get a deduction?

As we viewed above, the process of obtaining a standard deduction through the employer is extremely simple. However, given the small amount of deduction, many parents do not use their right.

To declare deduction or ignore this "state benefit" - to solve only you.

The right to standard deduction for children have:

• native or adoptive parent;
• spouse or parent's spouse;
• guardian or trustee.

Also in a double size of benefits are provided in case of refusal of its use by the second parent. At the same time, the second parent must necessarily have a taxable income. Please note that after the divorce both parents also have the right to receive a deduction. But tax benefits are provided if the second parent really provides a baby, carries the cost of it. To check it, in the Ministry of Finance, it is recommended to make sure that the employee pays alimony - either by the court decision, or by agreement on their payment (the letter of the Ministry of Finance of Russia of January 15, 2019 No. 03-04-05 / 1233).

An important issue is the definition of what is the child. When this issue decides, it is necessary to take into account that the number of children is determined regardless of the age of older children. That is, if even older children reached 24 years, they still need to include in the counting (letter of the Ministry of Finance of the Russian Federation No. 03-04-05 / 17101 dated 04/15/2014).

Separately, it should be said about the deduction provided on student students under the age of 24. Can parents receive benefits after a student turned 24 years or immediately after a birthday one should consider NDFL without deduction? Officials are reminded (the letter of the Ministry of Finance dated December 29, 2018 No. 03-04-06 / 96676), which, according to, to provide a standard tax deduction by the end of the year, in which the child was 24 years old if the period of appropriate training is in the same year. If the training period ends in a month until the end of the year, in which the child turned 24, then since next month, the standard tax deduction is not provided. This clarification will look at specific example. Suppose the employee of Ivanov I.I. It receives a tax deduction on a student's son, who will be 24 years old in May 2019. University young man graduates, for example, in July 2020, it means that his father will be able to deduct until the end of 2019. If a young man is 24 years old in May 2020, and he ends in July 2020, the employee of Ivanov will be able to receive deduction until July 2020, inclusive.

Deduction limit for children in 2019

The limit on the deductions for children 2019 is still unchanged and amounts to 350,000 rubles. The income is calculated from January 1 of each tax period. Once the amount of earnings exceeds this amount, the provision of benefits is terminated. Stop the provision is necessary in that month when the limit is reached.

Until 2016, the income limit to apply the tax reduction under consideration was 280,000 rubles.

Deduction limit for children 2019: age limitations

The tax base for the foundation under consideration decreases since the month of birth of a child. The application of benefits per year is terminated when the child is 18 years old. Please note that it is provided until the end of the tax period (PP. 4 p. 1).

If the student continues to study in full-time, then upon confirmation of this fact, the benefit is preserved before it reaches the age of 24 years. In this case, the provision of a decrease in tax must be discontinued from the month following the month of graduation (letter of the Ministry of Finance No. 03-04-05 / 8-1251 of 06.11.2012).

It does not matter whether the student has a personal source of income or not.

How to get a benefit through the employer

An application for benefit can be submitted to one of the employers. It needs to be indicated the size and reason for obtaining benefits, Fm.o. And the date of birth of children. It is also necessary to attach confirmation of the right documents:

• certificate of birth or adoption;
• act on the appointment of the guardian;
• marriage certificate (for a parent's spouse);
• certificate of divorce (if the taxpayer is no longer married);
• learning document (if a learning from 18 to 24 years);
• documents confirming the status of the only parent;
• confirmation of the content (for example, a notarized agreement on the payment of alimony, documents confirming the costs of children's maintenance);
• disability certificate.

If an employee does not work from January 1 of the current tax period, then the tax reduction can be provided only with income on the previous place of work. To confirm the income, the employee must provide a 2-NDFL certificate from the former employer.

Sample application

NDFL limit - deduction for children 2019: Example of calculation

Manager Ivanteev S.L. Posted an application for the provision of a standard deduction for children. He has three of them:

1. Ivanteeva Anna Sergeevna, date of birth 06/11/1995, does not study, education is obtained.
2. Ivantereeva Maria Sergeyevna, date of birth 03.11.2010.
3. Ivanteyev Ivan Sergeevich, date of birth 15.07.2015.

The employee has a salary of 40,000 rubles. per month.

The eldest daughter is over 18 years old, and it is not a student in full-time compartment, therefore, the benefit does not apply to it. Two other under 18, therefore, in 2019, Ivanteev S.L. A monthly decrease is provided tax base on the second child in the amount of 1400 rubles. And on the third - 3000 rubles.

In September, the income exceeded 350,000, so the decrease in the NFFL base is no longer applied. Thus, the taxable base for taxable period It was reduced by 35,200 rubles, and the amount of NDFL paid to the budget - by 4576 rubles.

In the Help 2-NDFL provided standard deductions It is necessary to reflect in Section 4. The codes are established by order of the Ministry of Finance No. MMB-7-11 / dated September 10, 2015.

When working to work, employees who are parents of one or more children have the right to receive cash compensation from the state, the so-called deduction for children. In order for the accruals to come, it is only necessary to place an application and to give it to the accounting department in the workplace. After a while arriving at the expense bank card Salary will increase. No, the children do not give an increase, just stop for a while, to deduct from the salary of 13% taxation on income coming by individuals. Do not be discouraged if you have not heard that such a tax deduction for a child. Obtaining deduction is allowed over the past 36 months. The article consider the controversial situations arising in the working process of taxpayers who can interfere with this.

State compensation for children has the right to receive not every member of his family, but only person from the following list:

• reception Parents, also married, divorce or never registering relationships;
• spouses of parents who are not a child relatives (stepfather or stepmother;
• official guardians or child trustees appointed by the decision of the guardianship bodies.

Note! The right to receive deductions have only those parents who provide siblings financially.

Maximum balance size

For each case, families, the child is determined individually, depending on:

• priority of its appearance on the light;
• health status;
• age, etc.

Table 1. Amount of accruals for different cases

In addition to obtaining compensation in the amount of the amount specified in the table, some parents have the right to apply for its receipt in the amount of double. He relies on those faces that contain a child alone. The recognition of this loneliness should be made in the order of judicial, and not spontaneously simpted by one of the divorced spouses. Under his criteria, there are cases when:

• one of the parents is considered to miss the missing;
• the second parent died or died.

Loneliness official continues to real preservation of this status. When the parent entry takes place in marriage, claims to receive a double compensation amount are terminated to be considered legitimate and, therefore, no longer receive a new spouse.

Refuse to make compensation to the second parent of children cannot in the case of:

• lack of employment place;
• resting on maternity leave (maximum to one and a half times) or associated with pregnancy and reproduction of one or more children;
• it is worthwhile in the local Labor Exchange.

It should be noted that the determination of the amount of compensation, relying by native children with disabilities, in 2017 is made by adding possible to obtain deductions for the disabled and at the usual childhood tariff.

Let us give an example. Petrov's family has two children. The eldest child is fully healthy, and for him it is supposed to deduct 1 thousand 400 rubles. The youngest son is born with disabilities, at the moment he is only 4 years old. For him from the state, Petrov is supposed to be the amount of standard children's accrual, as for the eldest son, plus relying for native children with disabilities, that is, 12 thousand + 1 thousand 400 rubles \u003d 13 thousand 400 rubles.

Terms of granting

In fact, the issuance of compensation for children is not made separately, on the relying amount only one can increase the salary to the parent employee, through the abolition of removal from relying money 13% of the income tax individuals. In 2017, the provision of payments occurs every month of the current reporting period until a month arrives in which the wage of the employee defined according to the growing result will not reach the value of 350 thousand rubles. At this point, compensation will cease to apply.

The next 12 months is the same limitation.

Table 2. Payment timing

Controversial situations when receiving deduction for children

Obtaining compensation from the state in 2017 may be accompanied by the emergence of some controversial situations. Let's look at what they can be.

Situation 1. If, for several months, the employee did not receive wages in the workplace, that is, in general, did not have income. Causes may be different, as a rule, this is:

• access to hospital;
• vacation care unpaid;
• rest required for the care of a child.

However, it is necessary to carry out the miscalculation of deduction even for those months when the employee's salary was obtained. It turns out that all the accrued money will be issued an employee next time, when it receives income to be subject to taxation.

Situation 2. If the specified income limit was exceeded. When one parent has received more than 350 thousand for the year, and the second level did not achieve, to continue the provision of deductions, it is necessary that the first parent applies to the transfer of compensatory rights in favor of the second.

Situation 3. With the deprivation of parental rights, a person can receive money for children only if it continues to ensure their livelihoods, that is, pays for an alimony deductions.

Situation 4.If children are long or live abroad, the law does not allow the receipt of deductions for them. To achieve it, it is necessary to submit confirmation of foreign authorities that the child lives in a particular country or learns. If children go to academic leave, interrupting studying, the parent is still the right to pay.

In case of a series of outgoing situations, the list presented above, which is not incoming, will be consulted in the tax service from professional consultants and find out how to be. However, you can contact the inspection with any issues related to tax legal relations.

Application for tax deduction for children in the Tax Service Department

If, due to the different circumstances, the employee could not get the deduction relying on the place of work and did not apply for it for 12 months, he still can pick up the tax investment to which it belongs according to its place of residence. To do this, it is necessary to take care of the preparation of the package of documents.

Let's look at their list detail:

• a copy of the birth certificate, adopting a child;
• a copy of the Treaty on Guardianship or Trusteeship;
• filled 2-NDFL declaration blanks and 3-ndfl;
• photocopy main page Passports, Passport Pages for Child, Presentation Place.

Do not know how to fill out the blanks and? You can familiarize yourself with these topics on our portal. Step by step instructions, Blank samples, as well as how to avoid basic errors when filling the declaration.

Submission of documents is possible in three ways:

• in paper, through personal appearance in the mail;
• in a paper version, by sending documents to mail;
• in electronic versionif the user has previously been registered in personal Cabinet Taxpayer, on the official website of the Federal Tax Service.

We now turn to the consideration of the table in which confirming relationships between the recipients of deduction and children are specified in detail between the documents that must be submitted to the tax service.

Table 3. Required documents

Simultaneously with the documentary confirmation of rights, it is necessary to provide an application at the place of work or to the tax inspectorate from receiving the compensation for the taxpayer providing children. Most often it is provided in a one-way, but when changing the circumstances, previously spent the foundation for receiving, it will be necessary to rewrite it.

Video - Tax deduction to the child

Let's summarize

The content of children every year is becoming more expensive. It is not only about ensuring a worthy standard of living, but also providing the opportunity to receive a qualified medical care, Learn in higher educational institution, etc. Each parent tries to give off the best and to reduce the unbearable spending a little, the state gives them compensation. For healthy juvenile children, she is small, but still a pleasant help. Parents of disabled people feel state support Much more clearly, however, the costs exceed the standard costs of healthy children.

Do not forget to apply for a deduction for employment to work. If you do not officially work, then you cannot receive money for children, but otherwise the employer or tax inspectorate is obliged to provide you with relying money.

The state supports citizens with children, compensating part of the costs of their health, content and training, using tax deductions. According to official information, changes in tax deductions for a child in 2019 are not expected. It is important to figure out who is deduction deduction, what is its amount, limits and what documents need for its design.

The deduction is the opportunity for an employee to return the part of the taxes listed by the employer.

Only employees who have earnings, taxable NDFL, paying taxes in the state treasury can receive it.

If a citizen is suitable for several categories of deductions, one of them will be provided. The deduction of the child is counting out regardless of the calculation of other standard deductions, that is, the recipients of the code 104 or 105 can receive and "children's" deductions.

Important changes in legislation in 2019, related to children

Legislative changes did not bypass and standard tax benefits. Since the beginning of 2016, the size of benefits has changed on children with disabilities of the first and second group, students in person until 18 years, graduate students, orders, cadets up to 24 years.

Since the beginning of the year, the amount of tax deductions on the child has changed as follows:

• code 117, for parents, the amount will increase to 12,000;
• code 117, the size of the deduction of guardians and trustees increased to 6,000.

In addition, the amount of maximum income has increased, since 2016, the maximum limit will be 350,000. In 2015, it was no more than 280,000 rubles, it turns out, the maximum amount of income for the calculation of the NDFL increased by 70,000.

Others "Children's" deductions, except for code 117, as well as other standard deductions remained unchanged.

Who is provided with a tax deduction for a child in 2019

The deduction can be calculated:

• on the trustee;
• on guardian;
• on the parent or reception of the parent and his spouse;

The grounds for reducing the taxable income is a statement of the worker and a package of documents, indicating the right of an employee to such a decrease. Standard deductions are calculated by the tax agent that pays income or tax authority on request.

When working part-time selection tax agent It remains for workers.

In the letter of the Ministry of Finance No. 03-04-06-01 / 182 it is indicated that an important condition for reducing taxes is to ensure the child with his parents. If the family is complete and the child is provided by the parents, the right to deduction is obtained as a mother and father.

If the spouses are not married, and a minor lives together with his mother, then deduction is:

• mother;
• father, if it provides a child;
• stepmake, if he participates in the child's life and financially supports it. The basis for deduction will be the statement of the mother on the joint security of the child and his birth certificate;
• the stepmother of a minor, provided that she pays for the child's alimony.

How to get a standard tax deduction for children in 2019: Procedure

The legislation provides that part of the tax deductions can be returned without direct contact with the tax, with the help of an employer listed income.

For this you need:

• make a statement with a request to grant deduction addressed to its employer;
• submit all the necessary documents.

Taxpayers who are working immediately in several employers can choose who they want to receive benefits and contact him with documents and a statement.

If the deductions were not previously provided or were applied with incompleteness, the employee can go to the tax return.

To do this, you will have to submit the necessary paper:

• declaration of 3-NDFL for the year of the intended deduction;
• copies of all documents confirming the right to receive;
• 2-NDFL for the same year.

After receiving necessary documents, tax employees will be held cameral checkFor a period of 3 months, during this period they can contact a citizen for clarification and request the necessary documents. After this time, some tax deductions will be transferred to the specified current account.

So in tax Inspection The procedure for calculating the tax deduction and transfer of its citizen can delay up to 4 months, but, as a rule, inspectors do not delay the deadline and try to translate funds much earlier.

Standard tax deduction for children. How not to miss your benefit to find out from the video.

Tax deduction size

Changes in the amount of tax deduction in 2019 are not expected. The tax deduction for children is the amount that is deducted from the tax base and thereby reduces the amount of tax.

The size of the deduction depends on the set of factors. Among which:

• number of children in the family;
• children from previous marriages;
• the absence or availability of disability in children.

Defect on the first two children in 2019 will also be equal to 1400 rubles. On the third child and further can be obtained by 3000 rubles.

Detailed information on deductions is shown in the table.

The number of children is calculated in chronological order, the order of birth will be determined by dates in the birth instructions. All children will be taken into account for the provision of deductions, even those for which the tax deduction was not provided.

Thus, if the employee has two children over 18 and one child who has not achieved adulthood, he will be considered the third and the worker will receive a deduction of 3000 rubles. The calculation takes into account the wards that are not adopted from another marriage of the spouse and the deceased children.

If parents did not register a marriage, everyone takes into account only their children.

Examples of calculating standard tax deductions for children

The size of benefits will depend on the quantity, age and health status of the employee:

1. Example 1: Calculation of deduction per child.
   Ivanova A.N. It has one child for 10 years, the monthly remuneration of labor is 40,000 rubles. For determining the period of use of benefits, it is necessary to calculate in which month the maximum possible income will be exceeded.
   Ivanova A.N. It will be able to reduce the taxable base for the next 9 months: 40,000 * 9 \u003d 360,000. According to the application, the tax will hold the tax from 40,000, but from 40,000 - 1 400 \u003d 38 600.
   In this way, monthly sum The tax will be 38,600 * 13% \u003d 5018.

   If Ivanov did not file a statement, the calculation would happen like this: 40 000 * 13% \u003d 5200.
   Monthly tax savings is 182 rubles.

2. Example 2: Employee Afanasyev A.A. It has four children 14, 12, 10 and 26 years old.
   Remuneration is 40,000 per month. Grace period Lasts until September (40,000 * 9 \u003d 360,000).
   Only three minors will be accepted into the calculation, but the first will be considered a 25-year-old.
   The size of the benefits will be equal to: 1400 + 3000 + 3000 \u003d 7400.The employee base base is 40000-7400 \u003d 32600, and NDFL will be 32600 * 13% \u003d 4238, instead of 5200.
   Afanasyeva's monthly savings will be 962 rubles.

   Calculation of double deduction occurs in a similar scheme.

3. Example 3: Officer Perov S.V. Gets 25,000, he has one child aged 10 years.
   In February current year His one more child is born. It is worthwhile that the wage level will not change and total income will not exceed the limit.
   The employee will receive a deduction on the firstborn throughout the year: 25 000 - 1400 \u003d 23600, and tax deductions will be 23600 * 13% \u003d 3068, instead of 3250. If in February, he will bring documents confirming the birth of a second child and write a statement, the tax base will decrease by another 1400: 23 600 - 1400 \u003d 22200, and the tax amount will be 2886. Thus, For the year, the employee will be listed 3068 + 2886 * 11 \u003d 34814, instead of 39,000, tax savings will be 4186 rubles.

Documents for the provision of deduction for children

To obtain tax breaks, the employee will have to contact the personnel department with documents and a statement.

You may need the following package of documents:

• • certificates of the birth of all children and copies of these documents;

• document confirmation of disability;
• certificate confirming full-time training;
• if the employee's labor activity in the firm began not since the beginning of the year, then it provides a 2-NDFL certificate with the last work;
• certificate of death of the spouse and his this document if the parent is the only one;
• documents on the payment of alimony if parents are divorced.

May be useful certificate from management company About the joint stay of the baby with the parent and a copy of the marriage testimony, as well as a copy of the passport page, which has a registry office.

To deduct to a receiving child, in addition to the standard set of documents, it is necessary to provide a decree of the guardianship authority, a care contract, a certificate of adoption, a reception agreement.

Double deduction: who has the right?

In some cases, citizens can count on doubling the tax breaks.

1. For a single parent: according to the legislative standards, the only parent is provided double deduction, the second parent may be absent for various reasons: due to the lack of absence, death or dashing in the column. If the parent is officially considered the only one and its status, it has reinforced the relevant documents, its income to calculate the tax will be reduced by 2800 for the first and second and on 6000 for subsequent children, and the child-disabled is 24,000 rubles. It is important to take into account that the deprivation of parental rights or divorce do not make the "only" parent and do not imply double tax benefits.
2. For a full family: Double benefits are provided to conventional families, where parents have registered a marriage, subject to one of the spouses from benefits.
   At first glance, the situation has several essential details. It is possible if the employee has the right to him, for example, if the income limit for the year exceeded 350,000, then it is impossible to write a refusal.
   Both spouses must have a taxable tax base, if the spouse does not have income, he will not be able to write a refusal. The situation arises if the spouse's earnings are charged with a bet of 30%.
   By refusing to the benefit of another parent, you need every month to draw up a 2-NDFL certificate as evidence that the limit of 350,000 is not exceeded.

   A citizen will also not be able to refuse previously granted benefits.

How to return money for learning a child

Reduce taxable income for the payment of the child's learning will be able both parents and brothers, and sisters. The main condition is the payment of taxable earnings at a rate of 13%, when paying from the win or maternal capitalThe benefit is not provided.

You can return money only with full-time learning. In order to calculus NDFL Up to 50,000 rubles will be taken into account, and the amount of returned funds will not exceed the amount of taxes listed for this tax period.

For refund tax enumerations Custodians can also claim, while after reaching the age of the ward, they can continue to pay for its training and receive relevant benefits.

You can return part of the funds not only upon receipt of higher education, and when studying in any institutions that have a license for educational activities:

• paid education in kindergarten;
• school payment;
• payment of additional education, such as music school.
• payment of domestic and foreign universities, in the latter case the cost is recalculated at the rate of the Central Bank.

Conditions under which the provision of deduction stops

At the provision of tax deductions there are a number of restrictions by which it may be terminated:

1. The total income per year has reached the maximum possible amount.
   The deduction will not be taken into account from a month, in which the cumulative income exceeded the limit of 350,000 rubles.
2. After reaching the child of majority.
3. At the end of training or when achieving 24 years. This deduction will be taken into account until the end of the year, regardless of the month of completion.

Tax deduction is the ability to reduce the taxable base of a citizen for a fixed amount established by the state.

To do this, the employee must have native children or he can become a guardian, a trustee or a toddler adopter.

Legislation provides an employee of several options for tax benefits, for which he will have to submit the necessary documents and write a statement. With all the papers, he should refer to the employer or to the tax authority.

In some cases, the size of benefits can be doubled, but all mandatory conditions must be taken into account.

Details about the tax deduction on children with disabilities Find out of the video.

In contact with

An employee must submit a statement in accounting in an arbitrary form. Moreover, it should be done before the end of the current tax period, that is, the calendar year. Otherwise, it will be able to deduct over the past year only independently in his tax inspectorate. To do this, he will have to go to the inspection of the Declaration in form No. 3-NDFL and supporting documents.

This order follows from the provisions of paragraphs 3 and 4 Articles 218. Tax Code The Russian Federation and confirmed by the letter of the Ministry of Finance of Russia of September 25, 2013 No. 03-04-06 / 39802.

Situation: do I need employees annually write applications for the provision of standard tax deductions?

The answer to this question depends on what was originally written in the statement.

In general, legislation does not require annually execute applications for standard tax deductions. But if in the statement the employee indicated a specific tax period (for example, 2016), at its end, the application will have to write again. If the period is not specified and the right to deduct the employee did not lose, then it is not necessary to demand a re-statement. Such conclusions follow from the provisions of paragraph 3 of Article 218 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05 / 1-551.

Repeated statements may be needed if reorganization occurred in the company, as a result of which a new entity. For example, when reorganized in the form of separation or selection. In relation to employees who switched to work in the newly created organization, it is a new tax agent. And each tax agent should be addressed to him the statements about the provision of standard deductions. Therefore, when enrolling in the staff of the Organization, which arose as a result of the reorganization, employees will have to submit a new application with an indication of the INN, CAT, the names and other details of the new tax agent. Such clarifications are contained in the letter of the Federal Tax Service of Russia of September 18, 2014 No. BS-4-11 / 18849.

Situation: from what period can you provide an employee standard deduction on personal income tax? The employee works in an organization since the beginning of the year, but the application for the provision of deduction filed later.

If an employee filed a statement within the current year, check out from the beginning of this period. Even if he declared his right to deduct him in the middle or at the end of the year.

The tax code has no connection between the emergence of the right to deduct and the application date. Destroy, when an employee should write such a statement, also not provided. At the same time, the deduction relies for each month of the calendar year until the employee loses the right to him. Therefore, if an employee confirmed his right to deduct since the beginning of the year (albeit in his middle), reduce its base for calculating the NDFL from January.

As is known, the Base for NFFL is calculated at each income payment. So, when paying, for example, salaries for a month in which the employee confirmed his right, previously not taken into account the deductions can be considered to reduce the tax base.

An example of calculating NDFL if the employee filed an application for deduction in the middle of the year

VC. Wolves operates in Alpha LLC from January 1 as the head of the workshop. It has a salary of 50,000 rubles. Volkova has three juvenile children. However, he immediately did not submit to the accounting department of all the necessary documents for obtaining a standard tax deduction. Made it wolves only in July. Therefore, from January to June when calculating Ndfl delete Volkov did not provide.

From January to June, the Volkov was accrued 360,000 rubles. (60 000 rub. × 6 months).
Ndfl is retained in the amount of 46,800 rubles. (360,000 rubles. × 13%).

Monthly deduction amount on three children - 5800 rubles. (1400 rubles. + 1400 rubles. + 3000 rubles).

Since the month, in which the income of Volkov exceeded 350,000 rubles, it does not have the right to deduct. Marginal value Volkova revenue reached in June. Therefore, when calculating the NDFL for January-July (after receiving the application from the employee), the Alpha Accountant provided the Volkov deductions for January-May.

The total deduction for five months is 29,000 rubles. (5800 rubles. × 5 months).

The amount is unnecessarily retained by NDFL as of July 1 is:
46 800 rub. - ((360 000 rub. - 29 000 rub.) × 13%) \u003d 3770 rubles.

This amount accountant "Alfa" counts at the expense of NDFL, which should be retained from the wages of Volkova for July.

The amount of NDFL, which must be transferred to the budget from Volkova's income in January-July, is equal to:

(420,000 rubles. - 29 000 rubles.) × 13% - 46,800 rubles. \u003d 4030 rub.

All this follows from subparagraphs 1, 2 and 4 of paragraph 1 and paragraph 3 of Article 218 of the Tax Code of the Russian Federation. There are similar explanations in the letter of the Ministry of Finance of Russia of April 18, 2012 No. 03-04-06 / 8-118.

If, as a result of the recalculation of the tax base, an employee will arise overpays on personal income tax, it is unnecessary withheld amount of tax return.

Help for 2-NDFL form

When an employee does not work since the beginning of the year or part-time working in another organization, then to confirm the right to deduct the reference to him form 2-NDFL from other jobs.

It is not necessary to receive such references only if the employee refers to one of the groups: disabled, veterans, former servicemen. Their full list is given in table. These deductions do not depend on the amount of income received by an employee. To receive deductions in the amount of 3000 and 500 rubles, the employee must confirm the documents to the documents (Help VTEK, a military ticket, a premium sheet, etc.).

Such an order follows from subparagraphs 1 and 2 of paragraph 1 and paragraph 3 of Article 218 of the Tax Code of the Russian Federation.

On the provision of standard deductions in the absence of references in form 2-NDFL Read moreWho should provide standard tax deductions on personal income tax .

Documents on the child

Moreover, Department of Disabled Disabled Minthouse , FSBI "Federal Bureau of Medical Social Expertise" The main bureau of the medical and social expertise of the relevant subject of the Russian Federation is obliged to ensure the operational re-examination of these citizens. Such instructions are contained in the order of the Ministry of Labor of Russia dated June 23, 2014 No. 406.

Notarial certificate is not required

Copies of documents that an employee submits to confirm its rights to standard deductions, do not need a notarial certificate (a letter of the Federal Tax Service of Russia of May 23, 2012 No. EF-4-3 / 8418).