The maximum salary amount for which a deduction is granted. Standard tax deduction

The state provides active support to people who are raising the new generation. One type of such assistance was the child tax deduction available to officially employed persons. Let's figure out what the mechanism for implementing this legal norm is.

What is the child tax credit?

The privilege exempts part of the income from taxation. It is provided to the mother and father for each child. The nature of the personal income tax deduction depends on its type:

1. Standard deduction for children, due to all parents ( pp. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation).
2. Social, reimbursing expenses and treatment of children ( clause 1 art. 219 Tax Code of the Russian Federation).

Working spouses are entitled to both benefits at the same time. They do not interfere with each other and are appointed together.

Standard tax deductions

To receive this benefit, you must meet certain requirements. The standard child deduction is available to a parent who meets the following conditions:

• is an officially employed taxpayer;
• is raising a minor family member or supporting a full-time student who is under twenty-four years of age.

The personal income tax benefit is valid until the employee’s annual income reaches the threshold of three hundred and fifty thousand rubles. Once this limit is exceeded, income tax continues to be levied for the entire remaining amount. billing period. Then the benefit is resumed.

The calculation takes into account the standard tax deduction for a child from the month in which he was born in the family for one of the reasons:

• birth of a baby;
• adoption of a minor;
• conclusion of a guardianship agreement;
• registration of marriage when the newlyweds already have minors to support.

In all of these situations, citizens can count on privilege.

Amount of standard tax deduction

Not all citizens will have the same privilege. The size of the standard child tax deduction for a particular employee consists of several components:

1. First, the order in which a little person appears in the family is taken into account. The younger he is compared to his brothers and sisters, the greater the amount of return on him. What is important is the total number of children a couple has, not just minors. For example, the benefit amount for a second child does not change even after the eldest reaches adulthood.
2. Then the health status of the minor is taken into account. If he has a disability group, the refunded amount will be higher. Thus, the legislator, taking into account the need for increased attention to the patient, reduces the financial burden on parents. Last changes Legislation obliges the employer of the parents of such a child to add the amount for disability to the usual child deduction, which is due based on the presence of a dependent.
3. The employee receives a double refund after his spouse, who is paid elsewhere, formally renounces this privilege. One parent receives the same if the second is not alive, he is declared dead or is completely unknown. For example, when in the documents the column “father” was left empty at the request of the mother.

According to current legislation, the deduction for one child can be equal to:

1. one thousand four hundred rubles, if this is the first-born;
2. one thousand four hundred rubles. on the second;
3. three thousand rubles - deduction for the third child and subsequent ones;
4. twelve thousand rubles for the natural parents of a disabled person of the first or second group who is not yet eighteen, if he is a full-time student, the age threshold is raised to twenty-four years.
5. six thousand rubles for employees who have adopted a disabled person from any group.

All these indicators, if any, are summed up, and the accounting department receives the final amount to be paid with the employee’s salary for the children he is raising.

Social tax deduction for children

Benefits for a child may apply not only to the income of the parents. The Federal Tax Service returns to citizens all funds within the limit spent on doctors and educational services for children. This is a social tax deduction provided to residents of the country. You can count on him by providing checks and contracts in Federal Tax Service or accounting at work.

IMPORTANT! Social deduction per child is paid only to one of the parents after independently paying the entire amount for services.

The tax office returns all money spent if the amount does not exceed established limit one hundred twenty thousand rubles. in year. In this case, the tax benefit should not be greater than the personal income tax for this period.

ADVICE! If the costs incurred are greater income tax parent, the benefit can be issued to his spouse.

The restrictions do not apply to cases of expensive treatment of a minor. Then the amount receivable depends on the costs and is not taken into account as part of the limit.

Tax deduction for child treatment

Officially employed citizens, having spent money on the treatment of a child under eighteen years of age,... Money is returned for expenses within the list:

• for medications purchased independently, the drugs must be included in the Government list;
• to pay for health insurance;
• on medical services, including expensive treatment;
• for a trip to a health resort.

In addition, the state provides citizens children's deduction under certain conditions. Unlike standard benefit In order to receive a medical tax deduction, you must first pay for doctors’ services and buy medications in full on your own, and then declare your right to the benefit. Therefore, you should not lose sales receipts and contracts. All these documents must be provided to the employer or the Federal Tax Service at the end of the year. After they are processed and funds are recalculated, the money will arrive in your bank account in the near future.

IMPORTANT! The medical institution where the treatment was carried out must be located in the Russian Federation and have a license for medical activities.

You can simultaneously receive benefits for the treatment of several children if the total amount does not exceed the established threshold.

For education

If a mother or father pays for a child's education, they are also entitled to a refund of salary tax. In this way, the state compensates the spouses for the services of an educational institution that has a license for educational activities. A student can study even on site foreign country, but he must not be older than twenty-four years. In addition, the privilege is only available for full-time study.

IMPORTANT! The payment receipt must be signed by the person receiving the benefit, not the student himself.

You can receive compensation in the form of a monthly salary increase. total amount Reimbursement of tuition fees for children should not exceed fifty thousand rubles.

How to get a child benefit

To receive a child deduction, you must apply for the benefit in one of the following ways:

• through the employer's accounting department;
• Submitting documents directly to the Federal Tax Service.

Since salary is usually the main official income, you can get a standard tax deduction for a child through the accounting department at the place of employment. Everything should be brought there Required documents, and the specialists themselves will formalize everything and recalculate the salary. This is very convenient for a working parent.

If we are talking about social return, then documents for its registration are accepted by both the employer and the Federal Tax Service. Choosing suitable option, you need to focus on your interests based on the characteristics of each method. If you contact the Federal Tax Service, then:

• You will have to fill it out yourself tax return, which can cause difficulties if there is no experience in this.
• The tax deduction is calculated once at the end of the year and is provided at a time. After all checks, the due amount will be credited to the recipient's account within three months.
• The tax office issues a benefit for previous years, unless the statute of limitations has passed.
• If you have not received any amount from your employer during the current year, you should contact the tax office.

IMPORTANT! If the deadline for applying to the employer for personal income tax compensation has passed, the documents can be submitted to the Federal Tax Service.

If you apply for benefits through the accounting department at your place of work, then:

• If this social return, you will still have to visit the Federal Tax Service office to get a notification confirming your right to the benefit.
• If the recipient works for more than one employer, he has the right to choose where to apply for benefits.
• After the benefit is assigned, the employee will receive a salary without deducting personal income tax on the income of individuals until he receives the entire missing amount.

In most cases, it is more convenient to process monthly returns at work. If you need to receive compensation for small expense transactions, then the second one is more convenient option. Then you can collect all the checks and bring them to the Federal Tax Service at the end of the year, rather than writing a statement to your employer every time.

List of required documents

To receive personal income tax compensation for children, a parent must contact the employer’s accounting department with the following documents:

• birth or adoption certificate of a new family member;
• certificate of disability if the child is disabled;
• a certificate from an educational institution stating that the dependent is a full-time student, if he is a student;
• document confirming marriage between parents: passport or marriage registration certificate;
• writ of execution if the applicant pays alimony;
• certificate from passport office about the composition of the family.

After this, the employer will issue the benefit, and it will begin to apply the next month.

IMPORTANT! The employee must apply for the deduction himself, otherwise the privilege will not be granted. The employer is not required to take the initiative.

To receive a social tax deduction for a child through an employer, accounting specialists are presented with:

• statement;
• a certificate from the Federal Tax Service on the right to benefits;
• contract for services;
• payment receipts.

If the beneficiary decides to independently file compensation with the regulatory authorities, he will have to fill out a declaration in Form 3-NDFL and collect the same package of documents as for the accounting department. All this can be brought personally to the organization, sent by mail or via Personal Area on the Federal Tax Service website, after which the right to receive a tax deduction will be exercised.

Refund of overpaid tax

If for some reason the employee did not declare his right to child deductions on time and did not apply for the benefit, it is possible to return the lost funds for the past three years. To do this, you need to visit the Federal Tax Service office with an application and documents:

• completed declaration;
• a certificate of the amount of accrued taxes for the specified period;
• documents giving the right to compensation for previous years.

After this, the refund is credited within three months, but not before the end of the tax audit.

The mechanism for exercising the right to deduct personal income tax is quite simple, and the benefit itself reduces the fiscal burden and saves the family budget.

pp. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation gives the right to employed parents and adoptive parents to receive special tax preferences - deductions for dependent children when determining the amount of personal income tax from wages. The amount of the benefit depends on the number of children, their age and birth order. Separate benefits are provided to parents and adoptive parents of children with disabilities.

Amount of tax deduction for a child

Deductions for personal income tax in connection with the need to support children can be provided only to employed citizens who have taxable income. This category includes:

relatives mother and father;

adoptive parent;

the person who has issued guardianship;

trustee.

If the child’s parents divorced, the person with whom the minor remained to live has an unconditional right to a tax benefit; the second parent can take advantage of the deduction, subject to the payment of alimony (on their own or through an employer by writ of execution). The new spouse of the parent with whom the child remained after the divorce can also receive a tax deduction for children.

For example, citizens Ivanova A.N. and Ivanova G.N. in 2012 a son was born. In 2014, the parents divorced, the father pays monthly alimony, in 2017 Ivanova A.N. married A.P. Petrov A standard child tax deduction can be issued by:

Ivanova A.N., who has a dependent minor son;

Ivanov G.N., who participates in the material support of the child by paying alimony;

Petrov A.P., who lives together with his wife and her child and runs a joint household with them.

If Ivanov G.N. (the child’s natural father) marries, his new wife will not have the right to a tax deduction for her husband’s son, since the child does not live with her and is not dependent on her (no alimony is paid from her income, only from her husband’s earnings).

What is the amount of tax deduction for a child:

1400 rub. – if we are talking about the first or second child;

3,000 rubles when a deduction is claimed for the third child in the family (and for each subsequent one);

12,000 rub. in relation to children with disabilities (for natural parents and adoptive parents);

6000 rub. for each child with a disability (if the applicant is a guardian, trustee or adoptive parents).

The standard child tax deduction in 2019 can be obtained if several conditions are met:

The child is dependent on the parents.

The child is under 18 years of age, but if we are talking about children undergoing training full-time, or having the status of a graduate student, intern, resident, then the age limit increases to 24 years.

For disabled children, the benefit is valid until they reach the age of majority; for disabled students, the increased amount of the deduction is valid until they are 24 years old, if disability group 1 or 2 is documented.

The amount of the 2019 child tax credit can be doubled if the benefit is claimed by a single parent (both natural and adopted). A parent is considered a single parent if the second parent is not indicated on the birth certificate, or if he is missing or deceased. The norm is also relevant for the sole guardian, trustee. If such a parent (guardian, custodian) gets married, the right to double the benefit is lost from the month following the month of marriage. A double amount of the deduction can also be provided if the second parent refuses to receive the deduction (for this purpose, a corresponding application is drawn up).

The limit on the tax deduction for children is RUB 350,000. If within a year total income parents exceed this amount, the deduction is terminated. The renewal of the right to the benefit will occur at the beginning of the new calendar year.

How to get a child tax credit

The deduction can be issued at the place of work or through the Federal Tax Service. In the first case it is necessary to this year contact the employer with a written application to apply the deduction. The application can be submitted in any form; a sample can be viewed. Documents certifying the right to preferential income taxation are attached to the application.

When applying for a deduction through the Federal Tax Service, it is necessary to declare income by submitting form 3-NDFL; simultaneously with the declaration, an application and supporting documentation, a 2-NDFL certificate of earnings for the year, are submitted.

The standard personal income tax deduction for children is also provided for those born in the current tax period. For example, if a child was born on November 14, 2018, the deduction for him can be claimed by the parents from November 1, 2018, that is, from the beginning of the month in which the child was born. A similar rule is used in the situation with the adoption of children, registration of guardianship (trusteeship) - the benefit is provided from the month of entry into force of the agreement on the transfer of a minor to a family for upbringing.

The deduction is valid until the end of the year in which the child reaches 18 years of age, the student child reaches 24 years of age, or in which the agreement on transferring the child to a family for upbringing ends. If the child's education ends before he or she turns 24, the deduction will cease to apply from the date of graduation.

Child tax credit - up to what amount of income is it available? The limit is the same for all applicants; its size will not change for 2019. The taxable income limit is 350,000 rubles, but if the deduction is claimed for an adult full-time student, you must focus not only on the total amount of earnings, but also on the date of termination of education. For example, a certificate from an educational institution indicates that the child’s education ends on July 1, 2018, and the parent’s income by this date was only 250,000 rubles. The right to benefits in this case is lost from July due to the completion of studies.

Child tax deduction in 2019: how to determine the amount of the benefit

The essence of the tax deduction is to reduce taxable income, that is, earnings before personal income tax calculation is adjusted by the amount of the child benefit, and the tax is calculated on the remaining amount of income. It is important to correctly determine the amount of the child tax deduction (in 2019, the calculation rules remain the same). Let's look at a few examples.

Example 1

The family has three minor children. The deduction amount will be 5800 rubles. (1400 for the first + 1400 for the second + 3000 for the third). This means that tax will not be withheld from the amount of 5800 rubles, i.e. the parent will receive an income of 754 rubles. more (5800 x 13%).

Example 2

The family has three children – born 1999, born 2012. and born 2016 The eldest child, after graduating from school, entered a university at correspondence form training. An adult part-time student is not entitled to a deduction, which means that the benefit applies only to the two youngest children. What tax deduction for children can be claimed by a parent: 1,400 rubles. for a child born in 2012 + 3000 rub. for a child born in 2016, since he is the third child in the family in order of birth. The total deduction will be 4,400 rubles, and the income will be 572 rubles more.

Example 3

In 2019, the employer provided a tax deduction to parents of children:

Born 1999 – the child continues full-time education, which is confirmed by the original certificate from the educational institution;

born 2000 – the child has reached adulthood, but does not continue his studies;

Born 2005 – the child has a disability confirmed by a certificate;

Born 2007 – the child has been assigned the status of a disabled person;

What amount should a tax deduction for children be provided - sample calculation:

1400 rub. for a child born in 1999 + 0 rub. for a child born in 2000 (there is no benefit, since the child is an adult and does not study full-time anywhere, but he participates in determining the order of birth) + 12,000 rubles. for a disabled child born in 2005 + 12,000 rub. for a child born in 2007 + 3000 rub. for a child born in 2010 The total non-taxable amount of income will be 28,400 rubles, i.e. income will be 3692 rubles more. (28400 x 13%).

Example 4

How should a tax deduction for a child be provided in 2019 if the family has a child born in 2001, and a second baby was born in March 2019:

the eldest child turns 18 in 2019, but the norms of the Tax Code of the Russian Federation allow the benefit to be applied until the end of the year in which the child reached adulthood (provided that the income limit is not exceeded);

for a newborn, the benefit can be issued from March 2019;

the deduction in the period from January to February will be equal to 1,400 rubles, and in the period from March to December 2019, the monthly benefit will be 2,800 rubles. (1400 + 1400). From 2020, the deduction will be provided only for the youngest child in the amount of 1,400 rubles.

Example 5

Mom is the only parent of two disabled children, which is documented. The tax deduction for a disabled child in this situation should be doubled - the monthly benefit will be equal to the amount of 48,000 rubles. ((12,000 + 12,000) x 2).

Personal income tax benefits for children (child) in the Russian Federation in 2019. Basic concepts, conditions for receiving, amounts of benefits and the mechanism for receiving – you can learn all this by reading this article.

General provisions

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Every employed citizen is required to pay tax on income received to the state budget. However, some categories of citizens are entitled to personal income tax benefits.

They apply to families in which there is at least one child under 18 years of age, or under 24 years of age if he receives full-time education.

Important Concepts

The basic concepts on this issue are presented in the table:

What are the restrictions?

Personal income tax deductions help increase a citizen’s salary by reducing the amount subject to taxation.

Social deduction provides an opportunity to return part of the funds spent on treating a child or solving housing issues.

The standard deduction for personal income tax will be carried out until the official income of the parent (at a rate of 13%) does not exceed 350 thousand rubles from the beginning of the year. After passing this milestone, deductions for the current year will automatically stop.

Which parent can receive

The categories of citizens provided for in Article 56 of the Tax Code of the Russian Federation may be exempt from paying income tax or pay only partially. These deductions apply to income subject to a 13% tax rate.

Personal income tax benefits for children can be received by:

• both parents, including stepfathers (stepfather, stepmother);
• guardians and trustees;
• adoptive parents.

The standard tax deduction for a child under 18 years of age is due to both parents who are raising him. An important condition for receiving benefits is the presence official work from a citizen.

If parents live separately or are divorced, one of them can apply for a double deduction, and the second parent can refuse the benefit. The amount of deductions varies depending on the number of children in the family, as well as their possible disability.

Legal basis

All questions regarding the provision of personal income tax benefits to parents for minor children are considered in Tax Code Russian Federation, namely in articles No. 56, 218, 219, 220, 222.

Individual cases of accrual of benefits are considered in letters from the Ministry of Finance and various documents of judicial practice.

Basic moments

If a citizen’s personal income tax is withheld at the rate of 13% and he has minor children, he can count on a standard tax deduction. Thus, the amount of income tax that a parent needs to pay will be reduced somewhat.

Up to what amount of income is it allowed?

A parent who raises children alone is entitled to a double tax benefit. To receive personal income tax benefits, a citizen’s income should not exceed 350 thousand rubles per year.

Compared to 2015, in 2019 the maximum value increased by 70 thousand rubles. Personal income tax benefits are issued for a period of one year for citizens whose income is about 29,000 rubles.

If the parent’s income greatly exceeds this amount, then the benefit period will be only one month.

The vast majority of Russian citizens have an average wage is about 32,000 rubles, so they can qualify for financial assistance.

Separate funds are allocated to support families raising disabled children, as they need state support.

To correctly calculate your income for subsequent comparison with the limit, you need to take into account some important points:

1. It should be taken into account that a 13% tax is imposed on the salary received by a citizen every month.
2. If a citizen's income is subject to other taxes, they are not included in the calculation. Amounts that should not be subject to taxes are not taken into account.
3. If a citizen has changed his place of work, he should provide a certificate with previous place work.

Benefit amount

Size tax benefit provided monthly depends on the number of children in the family, as well as on the social categories of the children.

The amount of the benefit may vary depending on the status of the recipient of deductions - for parents, the benefit amount is usually higher than for guardians.

On 1, 2, 3 and subsequent

Personal income tax benefit:

Disabled child

Those raising a minor child with a disability may qualify for a personal income tax benefit in the amount of:

Other categories

If a child is a full-time student and is under 24 years of age, parents also have the right to receive a personal income tax benefit.

If a child with a disability attends an educational institution and his age does not reach 24 years, then the parents are entitled to an allowance in the amount of 12,000 rubles. In this case, the child can study both in Russia and in foreign institutions.

An example of calculating personal income tax benefits for children in 2019

Let’s assume that the salary of the mother of three minor children is 36,000 rubles per month (up to personal income tax deduction). The amount of her benefit will be 5,800 rubles (1,400 for the first and second, 3,000 for the third child).

This amount is deducted from the salary to calculate personal income tax:

(36000 – 5800)*0.13 = 3926 rubles.

Thus, the mother’s income will be 32,074 rubles. This is 754 rubles more than the salary without deductions for children.

Receiving mechanism

Personal income tax benefits for children can be applied for through the employer or at the Federal Tax Service.

In the first case, the benefit will be accrued to the salary automatically, since the calculation will be made in the organization’s accounting department. The application must be submitted in the same year in which the right to receive the benefit arose.

If you submit documents to the Federal Tax Service, the tax deduction is provided at a time. The personal income tax refund amount is transferred to the applicant’s account.

Therefore, in this case, documents must be submitted at the end of the calendar year in which the applicant became entitled to the benefit.

It is worth noting that an appeal to the Federal Tax Service can be made in various ways:

• personal visit;
• send documents by mail;
• through the official website of the Federal Tax Service;
• through the State Services portal.

Required documents

To obtain the right to a tax deduction, a parent must write an application and provide a list of documents. Sample application for deduction for children.

This procedure carried out once for a long period of time. A change in life situation may lead to the need to re-submit documents (birth of a child, change of job, etc.).

The applicant must prepare required package documents and provide them to the employer:

• Marriage certificate;
• certificate from the place of study (for children from 18 to 24 years old);
• certificate confirming disability (if available);
• child's birth certificate;
• adoption certificate.

Photo: what documents are needed for a child deduction

Additionally you may need:

• death certificate of a spouse or refusal of a parent to deduct personal income tax (for registration double deduction other spouse);
• foster family agreement, guardianship certificate;
• certificate from the previous place of work for this year;
• documents confirming the fact of payment of alimony.

Drawing up an application

A citizen should take into account that a tax deduction can be provided only for one official place of work, even if he has several of them.

To receive benefits, an individual must write an application and attach all the necessary documents to it.

The application addressed to the director or chief accountant of the organization indicates information about the parent, a request for a tax deduction, indicating the reason.

Such an application is drawn up once and stored in the accounting department with all attached documents for the duration of the benefit.

What to pay attention to

When applying for personal income tax benefits for children, there are a number of nuances that you should pay special attention to:

1. The order of birth of children for each parent is determined individually. This happens because some of them may have early marriages or illegitimate children. Therefore, the amount of deduction for the mother and father in some cases may differ.
2. When determining the order of birth of children, we take into account adult citizens, as well as deceased children.
3. A single parent is provided with a double tax deduction.
4. Personal income tax benefits are not provided if the parent does not have official employment (does housework or is registered with the employment center), as well as if a woman is on maternity leave or child care leave.

Thus, the state provides personal income tax benefits for citizens raising children. They are expressed as income tax deductions and are calculated depending on the number of children and their order.

Today, in order to properly provide for a child, a huge amount of money is required.

In this regard, it is especially popular with children, since it allows their parents to slightly reduce the size. tax base. How exactly to do this, as well as many other features of the child tax credit will be described in this article.

Every taxpayer who is officially employed and promptly pays all taxes to the state treasury has the right to a child deduction. Thus, by applying for a tax discount of this kind, an individual will pay taxes on a slightly smaller amount than before, which will somewhat improve his financial situation.

What law gives the regulation

Before you start processing paperwork for a tax rebate, you need to figure out whether the taxpayer is legally entitled to it, as well as what conditions apply to receiving it. for children are described in the Tax Code, namely in article number 218 (fourth paragraph).

It should be noted that, in accordance with the text of this legislative act, children are considered to be individuals who have not reached eighteen years of age, or individuals receiving full-time education who are under twenty-four years of age.

Who is entitled to

Most taxpayers mistakenly believe that only the biological parents can reclaim income taxes for a child. This opinion is incorrect, since in addition to parents, the following individuals can also count on a standard tax discount:

• Mother's husband. If the husband of the mother is responsible for raising and providing for the child, who, for example, this moment time officially does not work and is not a taxpayer, then the right to a personal income tax refund passes to him.
• Father's wife. Sometimes it happens that for some reason family circumstances the child remains with the father and is raised not only by him, but also by him new wife. The father's wife is also entitled to a tax credit, but only if she is involved in supporting the child and is legally married to his father.
• Adoptive parent. Any individual who has decided to adopt a child and has all the relevant documents can easily reduce the size of his tax base by a certain amount.

IMPORTANT! If children individual that claims a deduction and receives its income on the territory of the Russian Federation are located outside the state, then a discount can still be issued for them. However, for this you need to have a certain package of documents, which must be certified by representatives of the competent authorities of a foreign state.

When can you make deductions?

Most parents are wondering at what point in time they can apply for a personal income tax refund and receive the long-awaited financial compensation.

The answer is quite simple - the taxpayer is accrued a tax discount from the month in which his child was born. And if the adoptive parent or trustee wants to return the income tax, then this can be done from the month in which all the necessary documents were completed.

Salary deduction

In order to once and for all figure out how to determine the amount of the tax credit that is provided for raising children, first of all, it is worth understanding that its size is fixed and depends on how many children the taxpayer provides.

Thus, if an individual claims monetary compensation for one child, then the size of his tax base, calculated for a monthly period, will decrease by 1,400 rubles. In other words, an individual will be able to receive 182 rubles more per month (13% of 1,4000), and 2,184 rubles per year (182*12 months).

For a second child

Many families are raising two children at the same time and have the right to claim monetary compensation for each child. As mentioned earlier, the discount amount for the first one is 1,400 rubles.

However, this deduction amount tax legislation also installed on the second child. To calculate the amount of compensation that will be accrued to an individual for two children per year, you need to perform the following steps:

1. We calculate the total amount of the discount. Since there are two children in the family at the same time, the total amount of the deduction will be equal to the amount of 2,800 rubles (1,400 * 2).
2. We calculate 13% of the discount. To determine 13% (since personal income tax is usually paid in this amount) of 2,800 rubles, you need 2,800/100%, and then multiply by 13%. The resulting figure is equal to 364 rubles - this is the amount that will be charged to the taxpayer once a month as compensation.
3. Multiply the monthly discount by 12. To find out what the annual compensation from the tax office is for two children, you simply need to multiply the monthly deduction by the number of months in the year. Thus, the amount comes out to 4,368 rubles.

For the third child

If the family consists of three or more children, then the above calculation rules are slightly modified. For the third child tax office already accrues several a large amount than for the first two children - in the amount of 3,000 rubles. Thus, the total amount by which the tax base will be reduced for all three children is 5,800 rubles, and financial compensation for the year is 9,048 rubles.

Increased amounts of child deductions

An individual filing an income tax refund has the right to claim compensation in increased size under the following circumstances:

Social deduction

If the children of an individual receive education, this gives the applicant for a tax discount several of the following advantages:

1. The deadline for paying the deduction is extended. According to the law, the tax base for children is reduced only until they turn eighteen years old. However, if the child is studying, then you can receive compensation for another six years after he reaches the age of majority.
2. Return two types of deductions at once. In addition to the standard type tax discount, the child’s parent can apply for and, which implies the accrual of a certain sum of money for expenses aimed at paying for education.