Last update: 01/30/2020

A standard tax deduction (also ST) is the subtraction of a specific amount from a taxpayer’s income, and the resulting balance is subject to personal income tax at a rate of 13%.

Income is understood as the entire money supply received during the year (tax period). Income may be taxed at different rates. As for START, those incomes that are subject to an interest rate of 13 are taken into account.

The law classifies deductions for children as special income tax. The article contains information about tax deductions for children in 2019 and 2020.

Who is eligible for START for a child?

According to paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the deduction may be in favor of:

• parents;
• adoptive parents;
• guardians and other persons equated to this category in accordance with family law.

These statuses are confirmed by a birth certificate, acts of guardianship and trusteeship authorities, court decisions recognizing paternity, etc.

The law also determines the age of children when a deduction is allowed:

• under 18 years of age (general conditions);
• if the child is undergoing full-time study at an educational institution (including abroad) - up to 24 years of age, or is a graduate student, intern, resident, cadet;
• in addition, regardless of age categories, a separate deduction is provided for disabled children.

Is it possible to receive a deduction if a child is studying for a master's degree? Yes! According to the law on education, higher education is divided into 2 levels. Moreover, level 2 (master's degree) is not considered as receiving 2 higher education and therefore, if a child is under 24 years old and is studying for a master's degree, his parents have the right to receive START. But provided that this education occurs for the first time.

Amount of deduction in 2019, in 2020

As of 2019-2020, START per child remains the same in the amount of:

• 1400 RUR/month – deduction for the first child (code 126);
• 1400 rub./month – for the second child (code 127);
• 3000 rub./month – for 3 and each subsequent child (code 128);

• 12 000 rub. - for disabled children under 18 years of age, including for parents (adoptive parents)) a disabled child of group 1 or 2, a full-time student no older than 24 years old (code 129);
• 6000 rub. - disabled children under 18 years of age, as well as for guardians (trustees) a disabled child of group 1 or 2, studying full-time and no older than 24 years old (code 129).

Amounts for disabled children are added up, that is, the standard deduction for a child (depending on his priority in the family) is summed up with the deduction for a disabled child. This is the position of both the tax authorities and the Ministry of Finance (letter dated 08/09/2017 No. 03-04-05/51063), and in judicial practice (clause 14 of the Review of Practice established by the Presidium of the RF Armed Forces dated 10/21/2015) .

For example: The second child is disabled, therefore, the parent is entitled to a deduction of 13,400 (12,000 + 1,400) rubles. And if the child is the third in the family, then the amount will reach 15,000 (12,000 + 3,000) rubles.

When does the deduction stop?

An employee loses the right to START upon the occurrence of one of the following events:

• if total income since the beginning of the year exceeds RUB 350,000., the deduction stops from the month in which the excess occurred. Income counting begins from January of the current year (and not from the date of birth of the child) . And even if the child was born after the maximum salary level, then START will no longer be applied this year.
• if the child died- the deduction is fully presented in the current year, but ceases from January of the next year.
• if the child turns 18 this year(and is not a full-time student), the deduction is fully submitted in the current year. Ends from January next year.
• e if the child has completed his studies in an educational institution and has not yet reached 24 years of age, the deduction is fully submitted in the current year.
• if the child reaches the age of 24 years, but continues to study (student, graduate student, intern, cadet), the deduction is due in full in the current year, ending in January of the next year.
• if the child has completed his studies and is over 24 years old, the taxpayer parent loses the right to deduction from the next month in which education ceases.

How is the order of children determined?

Children are ranked chronologically (by date of birth). That is, depending on the age of the child. That is, the first child is the oldest and then in descending order. Birth order takes into account all children, regardless of the coming of age of individual children. When calculating the deduction, all children are taken into account.

For example, there are 4 children in the family: the first is 25 years old, the second is 17 years old, the third is 15 years old, the fourth is 10 years old. The amount of the deduction will be distributed as follows:

• First child - 0 rub. (no deduction is available for him, since he is 25 years old and not studying at a university);
• Second child - 1400 rubles;
• Third - 3000 rubles;
• Fourth - 3000 rub.

Children for whom the right to deduction is lost are not excluded from the general queue. The same procedure remains in the event of the death of a child in a large family. No deduction is calculated for such a child, but information about him is taken into account to determine the amount of subsequent children.

Example: There were three children in the family: the first child was not studying for 22 years, the second died at the age of 15, the third was 8 years old. Parents in fact have the right to a deduction for one child - only for an 8-year-old child in the amount of 3,000 rubles. (but not 1400 rub.).

• First - 0 rub. (does not allow returns);
• Second - 0 rub. (due to death);
• Third - 3000 rubles.

If children were born at the same time (twins, triplets, etc.), then they are also subject to sequential calculation, that is, it is not correct if they are placed in one deduction position (for example, a family has a first child, then twins were born, Accordingly, the deduction can be applied for on the basis of 1, 2 and 3 children, and not 1 child and two second children).

Is a deduction provided to a woman on maternity leave or child care?

• If in the tax year a woman had payroll (or other income taxed with personal income tax), and then followed maternity leave, then the deduction is provided for each month until the end of the year. Provided that the maximum amount for child deductions has not already been reached .
• When a woman is on maternity or child care leave from the very beginning of the year (i.e., no accruals subject to personal income tax were made), then the tax base for personal income tax is not calculated and there is nothing to apply the deduction to.

According to letters of the Ministry of Finance of Russia N 03-04-06/8-29, N 03-04-05/8-10, No. 03-04-06/8-36, if during the year the employer did not pay income in certain months of the year, subject to personal income tax (and otherwise the salary was paid), then standard deductions are provided for each month of that year. That is, including those in which there was no salary.

Letter of the Ministry of Finance of Russia N 03-04-06-01/118 says if an employee is on maternity or child care leave and goes to work. Accordingly, she begins to receive taxable income during individual months of the tax year, then, if she has an application and supporting documents, she is entitled to a tax deduction for each month of the year. Actually, including the months when she was on maternity or child care leave.

Who provides the deduction?

SNV is calculated for the recipient of the deduction by his employer. If there are several of them, then the employee himself decides which one will deal with this issue. You cannot receive from two people at the same time. The employer (subject to the availability of supporting documents and the employee’s application) makes all the necessary calculations, pays personal income tax and reports to the tax service. All you have to do is monitor whether the deduction has been taken into account. And if errors are identified, report them to the company’s accounting department.

Thus, deductible money as such is not given separately in person. It simply reduces the withholding tax, keeping your paycheck higher.

How often is the deduction made?

• If the deduction is made by the employer

The deduction is made monthly throughout the year if the employee submitted a corresponding application when hired or after the birth of a child. When the employment was not from the beginning of the year, the ST is assigned taking into account the previously made deduction for the previous job (this requires a 2-NDFL certificate from the previous job).

• Refund of excessively accrued personal income tax amounts through the tax office

Let’s say that a tax deduction for a child was not made or the accounting department made mistakes and the deductions were not taken into account in full. Then, at the end of the year, the citizen himself can contact the tax office. This does not happen often, usually the tax deduction for the child is successful, the main thing is to submit the application and documents for the child to the personnel on time.

When the taxpayer himself has to receive the START, then for a refund he should submit:

• corrective declaration 3-NDFL at any time next year (not necessarily before April 30);
• a certificate in form 2NDFL from the place of work or the tax service website in electronic form with an electronic inventory (in the second case, you need to be registered in the personal account of the Federal Tax Service website. Such a certificate is issued for all official income, that is, data from all employers);
• attaching a copy of the birth certificate to the declaration;
• if children are over 18 years old - a certificate from the educational institution.

After checking the documents, the Federal Tax Service (no more than 3 months) will return the overpaid tax amounts to the citizen’s bank account.

The deduction mechanism and documents required to obtain the deduction

People are often confused about what amount is not subject to child tax when calculating wages. The mechanism is simple: the employer is obliged to subtract the deduction amount from the salary amount. The resulting difference is multiplied by 13% - the personal income tax rate. This is how the final tax amount is calculated.

What documents must be submitted to the accounting department of the enterprise to receive such a deduction:

• the employee, at his own request, submits a free-form application for deduction to the HR department;
• a copy of the passport with a mark of registered marriage or a marriage certificate (for married parents);
• documents for children (birth certificate, act of the guardianship and trusteeship authority, judicial act recognizing paternity, etc.);
• if the child is aged from 18 to 24 years and is studying at a university or other educational institution full-time, then a certificate from the university confirming the fact of study;
• if the child is disabled, then a medical report and a document confirming the disability.

It is enough to provide such documents to the employer once. You do not need to write an application every year. Only when changing jobs is it necessary to submit documents and an application to the new employer with a 2NDFL certificate from the previous job. Unfortunately, it is not always possible to provide a certificate from the resources of the Federal Tax Service, since the data is obtained for the year and with a long delay (for the reporting year only by the middle of the next).

Sample application for child tax deduction

To the director of Vesna LLC
I.N. Kiselev
from an engineer
Spiridonova K.G.

Statement

I ask you to provide me, starting January 1, 2019, with a standard tax deduction for each month of the tax period for my income in accordance with paragraph 4, paragraph 1, Article 218 of the Tax Code of the Russian Federation, for my child (date of birth and full name) in the amount of 1,400 rubles. per month.
I am attaching a document confirming my right to a tax deduction for a child (copy of birth certificate No. ___)

When are documents submitted for deduction and is it possible to recalculate the tax base?

• In the event of the birth of a child, the employee can submit an application and birth certificate to the employer. The deduction is applied from the moment of his birth.
• When applying for a job, you should also immediately provide a birth certificate, write an application and provide a 2-NDFL certificate from your previous employer.
• When an employed employee does not immediately provide documents, but before December of the current year, the accounting department must recalculate personal income tax for this year.

If the parents are not married (common law) or divorced

If there is no registration of marriage between the parents, then the second parent can receive a deduction by providing a document that confirms that the child is supported by him:

• a copy of the court decision indicating with whom the child lives
• certificate of registration (registration of the child) at the parent’s place of residence
• parental agreement (notarial) on the payment of alimony
• notarial agreement of parents about children (with whom the child remains).

Even a parent deprived of parental rights can count on START. One condition is important - this parent provides for the child .

How to get a double deduction for a child?

If the parents (adoptive parents) wish, one of them can receive a double deduction; to do this, it is enough to provide an application for the refusal of the other parent to provide such a deduction. Every month, the refusing parent provides a 2-NDFL income certificate. A prerequisite for such a transfer of the right to deduction is the presence of income subject to personal income tax. An unemployed person, for example, cannot transfer his deduction rights to his spouse.

A single mother is also entitled to a double deduction. Therefore, in order to receive a double tax deduction for a child, additional documents are required:

• certificate (form 25) confirming the status of a single mother from the registry office or
• application for refusal to deduct and certificate 2 personal income tax (monthly) of the refused parent
• application of the second parent for the provision of the 2nd tax deduction for the child.

The double standard tax deduction, like the regular one, applies up to a certain total annual income. Namely, until the month when wages from the beginning of the year reached 350 thousand rubles.

Double deduction for single parent

There is no definition of “sole parent” in the legislation of the Russian Federation. But the Ministry of Finance explains that a parent is not the only one when the other parent is alive. That is, a family with an unregistered marriage, there was a divorce, etc. Deprivation of parental rights of the 2nd spouse also does not recognize the first spouse as the only parent. To confirm the absence of the second parent, you must provide 1 of the following documents:

• a court decision declaring that the parent is missing;
• birth certificate indicating one parent;
• death certificate of one of the parents;
• a certificate from the registry office (form 25), confirming that the second parent is recorded on the birth certificate according to the mother.

When one of the parents does not work, can he refuse the deduction in favor of the other parent?

If a woman does not work (a housewife, on maternity leave, on parental leave, or is registered at the employment center), then she cannot refuse the tax deduction for children in favor of her husband (write an application to her husband’s employer), since she does not have the right for tax deduction:

• does not work because she is a housewife (Letter of the Ministry of Finance of Russia N 03-04-05/8-1331);
• doesn't work because is on maternity leave (Letter of the Ministry of Finance of Russia N 03-04-05/8-997);
• on parental leave up to 1.5 years (Letter of the Ministry of Finance of Russia N 03-04-06/8-95);
• is registered with the employment center (Letter of the Ministry of Finance of Russia N 03-04-05/8-513).

Deductions for individual entrepreneurs and self-employed

If the entrepreneur is on the general taxation system, the nobility pays the PFDL (13%). Therefore, deduction transactions are available to him on the same conditions as employed citizens.

When an entrepreneur is in a special regime (simplified, patent), then START is not available.

Also, self-employed citizens (who have official self-employed status) will not be able to count on it.

Are tax deductions summable and START compatibility?

START is compatible with other deductions, such as professional, social and property. That is, all these deductions complement each other and are summed up. However, you need to keep in mind that if the accrual of such deductions turns out to be more than income, then such excess amounts are equal to zero, since the deductions are compensatory in nature and their effect directly depends on the tax activity of the taxpayer.

START Limitations

A deduction can be made from the income declared by the tax agent (or individual entrepreneur on the general system).

And the employer, as a tax agent, can only declare the wages of its employee. Therefore, if a citizen temporarily did not work anywhere (for example, during 2020), then he will not be able to receive the standard child tax deduction for 2020, even if he had other sources of income (for example, rent for an apartment that the citizen rents out). ), for which he reported to the tax office and paid the tax in good faith.

There is another limiter - this is the maximum amount of income during the year. That is, up to what amount of deductions for children are possible? This has already been mentioned - 350,000 rubles. For example, if an employee received a cumulative salary from January to September (excluding taxes and deductions) in the amount of 350,000 rubles, then from October to December of this year, START is not applied. But the next year (new tax period) begins with a new sheet. In fact, the monthly salary should not exceed 29,166 rubles. Then the deduction will be applied in full for the entire year.

It is not possible to apply the deduction “retroactively”, for example, if the parents did not use the deduction until the age of 3, and then decided to use it, in this case the recalculation can no longer be done. Recalculation is possible only during the current tax year. The application of START is made after submitting an application to the employer and is valid for future periods. True, the citizen himself will be able to return the lost amounts by submitting a corrective return to the tax office. But no more than for the previous three years.

Example of calculating the standard child tax deduction

example 1:

If an employee of an enterprise has 2 children under 18 years of age or children under 24 studying full-time at a university, and the salary is 20,000 rubles. Then the tax base and tax will be calculated as follows:

• the monthly tax base will be 20,000 - 1400 x 2 = 17,200 rubles. Personal income tax per month will be 17,200 x 13% = 2,236 rubles. That is, 364 rubles. - this is the amount of tax refunded (2800 x 13%)
• if the salary does not change during the year, then the total amount of the employee’s salary during the year will not exceed 350,000 rubles. and the amount of tax returned for the year will be 364 rubles. x 12 = 4368 rub.

example 2:

• the employee has 1 child and a salary of 30,000 rubles. The standard deduction for 1 child is available until November (in December the total income will exceed 350,000); the tax is returned monthly in the amount of (30,000 - 1,400) x 13% = 182 rubles.
• for the tax period (year), the amount of tax refunded will be 11 months. (until November inclusive) x 182 rubles = 2002 rubles.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days.

Tax legislation determines the need to pay a 13% tax on any income of Russian citizens. This rate does not depend on the amount of income. There are some groups of people who are entitled to certain tax breaks.

Tax breaks include standard deductions.

What is a standard tax deduction?

A standard deduction is a reduction in the amount of a citizen’s income that must be taxed by a certain (standard) amount. The amount of reduction in the tax base and the conditions for providing a deduction are specified in the Tax Code of the Russian Federation.

A common misconception is to think of a tax deduction as the amount of tax already paid that is subject to a refund. This is not true. The deduction can be thought of as a part of income on which personal income tax will not be calculated.

Suppose a citizen has a monthly income of 50 thousand rubles. He has the right to a standard reduction in the base for calculating taxes for a child (1,400 rubles). The calculation of the tax break in this case will be as follows. Without providing a deduction, a citizen is obliged to pay 13% of 50 thousand rubles in the form of income tax, that is, 6 thousand 500 rubles. Taking into account the tax deduction, 13% will be calculated from the amount of 50,000-1,400, that is, from 48 thousand 600 rubles and personal income tax will be equal to 6 thousand 318 rubles. The savings will be 182 rubles.

All issues related to tax deductions are the responsibility of the employer, or rather the accounting department. It is the accounting department that monitors the provision of benefits and the termination of its accrual if the maximum income threshold is exceeded.

Conditions for granting deductions

The standard tax deduction is available if the following conditions are met:

• a citizen must receive official income and pay tax on it; Those citizens who work unofficially will not have any right to tax breaks; You will also not be able to get a deduction for “gray” or “black” salaries;
• the employer must be provided with all necessary confirmation of the right to deduction;
• This tax break is calculated only for individuals.

Who can count on standard personal income tax deductions?

Conventionally, all groups of citizens of the Russian Federation to whom a tax break can be applied can be divided into two groups: citizens for whom the tax deduction is applied personally, and citizens for whom a reduction in the tax base is associated with the presence of minor children.

1. Citizens entitled to a deduction “for themselves”:

• persons who participated in the liquidation of the Chernobyl disaster;
• persons exposed to radiation contamination at PA Mayak;
• disabled people of the Second World War;
• persons who were injured while serving in the Soviet or Russian Army;
• awarded the Hero Star;
• awarded the Order of Glory of all three degrees;
• disabled people of groups 1 and 2;
• exposed to increased radiation while carrying out military or scientific work.

1. Citizens entitled to a deduction for children:

• persons who have children who have not reached the age of majority (the number of minor children directly affects the amount of tax deduction);
• persons whose child has reached the age of majority, but is studying full-time at a university; the deduction will be provided until the child turns 24 years old or completes his studies;
• persons who have adopted minor children or have guardianship.

A complete list of citizens entitled to tax relief is contained in Article 218 of the Tax Code of the Russian Federation.

The amount of tax breaks in 2016

Starting from 2016, the amount of non-taxable income, that is, tax deductions, has been increased. For this year they are:

1. For citizens entitled to a benefit “for themselves” 3000 or 500 rubles. The rate of 3,000 rubles is intended for Chernobyl survivors, disabled people of the Second World War, and persons injured during combat operations.

Other groups (awarded with the Hero Star, disabled people of the 1st or 2nd group, and so on) can count on the minimum tax deduction rate.

1. For citizens entitled to the child benefit, the following tax deduction rates are established:

• 1400 or 3000 rubles, depending on the number of minor children;
• 6,000 or 12,000 rubles per disabled child, depending on who receives the benefit - the adoptive parent or the parent.

For parents of minor children, it is possible to receive a double tax break for each or only one of them.

When calculating benefits for children, there is a limit on the amount of income calculated on an accrual basis. In 2016, this amount is 350 thousand rubles. That is, as long as this amount is not exceeded, the tax break exists, but as soon as the citizen’s cumulative income becomes more than 350 thousand rubles, the tax break ceases to apply.

The site’s specialists remind you that with regard to self-deductions, there is no maximum amount of income.

Employees with children have the right to receive personal income tax deductions. We will tell you how personal income tax deductions are provided for children in 2016, up to what amount they apply, and who can claim them.

Who can receive personal income tax deductions for children in 2016

Apply to income taxed at a rate of 13%. The following may receive deductions:

• parents, including adoptive ones;
• parent's spouse;
• adoptive parent, guardian and trustee raising a child.

Note that mom and dad can use the deduction at the same time. Moreover, if the parents do not live together, then the new spouse of the parent can also claim the child deduction.

In what amount and up to what amount are personal income tax deductions available for children in 2016?

An employee can use the deduction until his total income from the beginning of the year reaches 350,000 rubles. In the month when income exceeds this amount, the deduction ceases to apply.

Personal income tax deductions for children in 2016 are produced:

• for each child under 18 years of age;
• for a graduate student, resident, intern, cadet and other full-time student under 24 years of age.

We have given the amounts of children's deductions in the table below.

Table. Personal income tax deductions for children in 2016

Who gets the deduction	Who is the deduction for?	Amount of deduction, rub.
A parent, including an adopted one, his spouse, adoptive parent, guardian, trustee,	For the first child
	For a second child
	For the third and each subsequent child
Parent, his spouse, adoptive parent	For a disabled child under 18 years of age
Guardian, trustee, foster parent, his/her spouse	For a disabled child under 18 years of age
	For a child who is a disabled person of group I or II and is studying full-time

Be careful when counting how many children an employee has. When deciding how much to deduct for a particular child, the age of the previous children does not play a role. For example, an employee has three children aged 30, 26 and 13 years. Despite the fact that the first two children are already adults, the youngest child is considered the third. Therefore, a deduction must be used in the amount of 3,000 rubles.

When the right to deductions for children under personal income tax is lost in 2016

We have already mentioned above that there is a limit on the employee’s income. Personal income tax deductions for children in 2016 up to what amount are provided? An employee has the right to use the deduction until his income from the beginning of the year, taxed at a rate of 13%, does not exceed 350,000 rubles. From the month in which income exceeds the specified amount, the employee loses the right to deduction.

Example. Gorenkova D.V. works at Larch LLC, has a monthly salary of 40,000 rubles. and one 11-year-old child. Until what month will Gorenkova receive a child benefit in 2016?

The total salary for eight months of 2016 will be 320,000 rubles. In September, Gorenkova’s total income will exceed 350,000 rubles, and she will lose the right to a child deduction.

From January to August, the employee receives 34,982 rubles per month. (RUB 40,000 – x 13%). And in September Gorenkova will receive a salary of 34,800 rubles. (40,000 rub. – 40,000 rub. x 13%).

In addition, you need to keep track of the child's age. An employee has the right to receive a child benefit until the end of the year in which the child turns 18 years old. Naturally, provided that the employee’s income does not exceed 350,000 rubles.

Example. Rusakova V.I., who works at Sfera LLC, has a 17-year-old child who turns 18 on July 15, 2016. Rusakova’s monthly salary is 32,000 rubles. In what month will she receive the deduction for the last time?

Despite the fact that the child will become an adult in July, Rusakova has the right to receive a deduction until December inclusive. However, her total income from January to November will be 352,000 rubles. This means that in October the employee will receive a deduction for this child for the last time.

What about full-time students, graduate students, residents, interns, undergraduates and cadets? Parents of such children are provided with deductions until the end of the year in which the child reaches 24 years of age. Please note that if the child finishes studying before the age of 24, the parent will lose the right to receive a deduction in the month following the month in which studies ceased.

If a person who pays personal income tax has children, then he is entitled to a tax benefit in the form of a deduction for children. Amounts that are not included in the tax base are fixed and do not change depending on the amount of income received. Tax legislation establishes the following amounts for deductions for children in 2016: for the first and second children, deductions are provided in the amount of 1,400 rubles for each; for the third and subsequent children, a deduction of 3,000 rubles is provided for each child. Keep in mind that these amounts are subtracted from your total income and are not deducted from the taxes you owe. Below, for clarity, an example of calculating personal income tax taking into account deductions for children will be given.

The most common practice is when the employer independently submits documents to the tax service. The employee is only required to provide documents to the employer. The package includes an application for a tax deduction for children in 2016; if the employee worked elsewhere, he will need to provide a 2-NDFL certificate from the previous place of work, as well as attach copies of the birth certificate for each child. If the employer has not issued a deduction, it can be obtained from the tax office. Then, in addition to the above documents, you will need to attach a 3-NDFL tax return.

Both parents receive child tax until they reach the age of majority. If the child is studying, the tax deduction can be received in the period from 18 to 24 years.
If one of the parents has issued a refusal, the second parent has the right to receive a double tax deduction. However, there is a mandatory condition: the second parent must have income that is subject to personal income tax. The employer will need to provide a 2-NDFL certificate on the income of the refused parent on a monthly basis.
In the event of the death of one of the parents or his recognition as missing, the second parent also has the right to receive a deduction for the child.
The deduction is provided for income amounts not exceeding 280,000 rubles per year. The amount is calculated cumulatively from the beginning of the year and in the month in which this amount exceeds 280,000, no deduction is provided.

An employee of Kolosok LLC, O. O. Mamukhin, receives a salary of 20,000 rubles. The employee has two children aged 21 and 14. The first child is studying at university.

The tax deduction will be:
For the first child – 1,400 rubles per month (the child is studying at a university and is not more than 24 years old)
For the second – 1400 rubles per month.
Total – 2800 rubles per month.
For the year, the deduction amount will be 33,600 rubles. The total amount of income does not exceed 280,000 rubles, therefore, it can be reduced by the entire amount of the deduction. The tax base at a rate of 13% will be 246,400 rubles. The amount of personal income tax for the year is 32,032 rubles.

Since 2016, a number of amendments to the Tax Code have come into force. In particular, the changes affected the procedure for providing standard and social tax deductions. In addition, the list of grounds for providing a property tax deduction has been expanded. You will learn about these changes from this article.

Standard deduction for children.

The procedure for providing tax deductions for children is established in paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. The child deduction for each month of the tax period applies to the following persons who support the child:

• on the parent;
• for the parent's spouse;
• for the adoptive parent;
• to the guardian;
• for the trustee;
• for the adoptive parent;
• for the spouse of the adoptive parent.

On January 1, 2016, the Federal Law of November 23, 2015 No. 317-FZ “On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 317-FZ) came into force, which sets out the said subparagraph in a new wording. For some categories of taxpayers, the amount of the standard deduction has increased; in addition, the amount of income has been increased, upon reaching which (on an accrual basis from the beginning of the year) standard tax deductions are not provided.

Below in the table we provide for comparison information on the size of the standard deduction for a child before the amendments and taking into account the provisions of Federal Law No. 317-FZ.

Subclause 4, clause 1, art. 218 of the Tax Code of the Russian Federation as amended until January 1, 2016

Subclause 4, clause 1, art. 218 of the Tax Code of the Russian Federation as amended, effective from 01/01/2016

The tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, custodian, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts: – 3,000 rub. – for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II

The tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent who supports the child, in the following amounts: – 1,400 rub. – for the first child; – 1,400 rub. – for the second child; – 3,000 rub. – for the third and each subsequent child; – 12,000 rub. – for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II. The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who is supporting the child, in the following amounts: – 1,400 rub. – for the first child; – 1,400 rub. – for the second child; – 3,000 rub. – for the third and each subsequent child; – 6,000 rub. – for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II

The tax deduction is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established Clause 1 of Article 224 of the Tax Code of the Russian Federation) by the tax agent providing this deduction exceeded:

• 280,000 rub. – according to the edition valid until 01/01/2016;
• 350,000 rub. – according to the edition effective from 01/01/2016.

Social deductions for personal income tax 2016.

According to the rules of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation when determining the size of the tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, the taxpayer has the right to receive the following social tax deductions for personal income tax in 2016:

• in the amount of income transferred by the taxpayer in the form of donations (clause 1);
• in the amount paid by the taxpayer in the tax period for his education in educational institutions, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 years of full-time study in educational institutions (paragraph 2);
• in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 years of age, as well as in the amount of the cost of medications for medical use prescribed by the attending physician and purchased by the taxpayer at his own expense (clause 3);
• in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision concluded by the taxpayer with the non-state pension fund (clause 4);
• in the amount of additional insurance contributions paid by the taxpayer during the tax period for the funded part of the labor pension in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for the funded pension and state support for the formation of pension savings” (clause 5).

For your information

The total amount of social tax deductions for personal income tax in 2016, provided for in paragraphs. 2 – 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation (excluding expenses for education of children (wards) and expenses for expensive treatment) should not exceed 120,000 rubles. in the tax period. In this case, the taxpayer independently selects the types of expenses that he will claim for tax deduction (Letter of the Ministry of Finance of the Russian Federation dated May 31, 2011 No. 03-04-05/7-388).

What social deductions can a taxpayer apply to an employer for?

Let us immediately note that a deduction for charity, provided in the amount of actual expenses incurred (but not more than 25% of the amount of income received in the tax period and subject to taxation), can be obtained only when filing a declaration with the tax office at the end of the tax period. Until January 1, 2016, employees had the right to contact a tax agent during the year to receive social deductions defined in paragraphs. 4, 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation (on the costs of paying additional insurance contributions for the funded part of the labor pension, as well as on non-state pension provision and voluntary pension insurance). This opportunity became available to taxpayers after the Federal Law of December 29, 2012 No. 279-FZ “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation” came into force.

The mandatory conditions when applying to an employer for deductions are as follows:

• documentary evidence of the taxpayer's expenses in accordance with paragraphs. 4, 5 p. 1 tbsp. 219 Tax Code of the Russian Federation;
• withholding contributions under contracts of non-state pension provision, voluntary pension insurance, voluntary life insurance (if such contracts are concluded for a period of at least five years) and (or) additional insurance contributions for a funded pension from payments in favor of the taxpayer and their transfer by the employer to the relevant funds and (or) insurance organizations.

To receive a social tax deduction from your employer for contributions to non-state pension provision and additional contributions to a funded pension, you must:

• write an application addressed to the employer for the provision of a social deduction;
• if necessary, provide copies of documents that the employer does not have.

The employer must have the main documents confirming the expenses, since they deducted contributions from the employee’s income. However, documents may be required confirming the degree of relationship between the employee and the person for whom the taxpayer paid pension contributions (marriage certificate, birth certificate (adoption documents), child birth certificate (documents establishing guardianship (trusteeship) or adoption)), certificate about establishing a child's disability. Also, if the employer does not have a copy of the agreement with the NPF, such a copy must be attached. In addition, if the agreement does not contain information about the NPF license, you must provide a copy of the license certified by the signature of the director and the NPF seal.

As of January 1, 2016, taxpayers can apply to their employer for deductions for medical treatment and education. The corresponding amendments were made by Federal Law No. 85-FZ : according to Art. 1 of this law in the new edition is set out in paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.

So, social tax deductions for personal income tax 2016, provided for in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, are provided when the taxpayer submits a declaration to the tax authority at the end of the tax period, unless otherwise established by this paragraph.

According to the new edition of paragraph. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, social tax deductions for treatment and training can be provided to the taxpayer before the end of the tax period when he submits a written application to the employer - tax agent.

At the same time, a mandatory condition is established: the taxpayer must confirm his right to receive social tax deductions. To do this, he submits to the tax agent the corresponding confirmation issued by the tax authority, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive social tax deductions provided for in paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

Form of notification of confirmation of the taxpayer’s right to social tax deductions for personal income tax 2016, established by paragraphs. 2, 3 p. 1 art. 219 of the Tax Code of the Russian Federation, approved by Order of the Federal Tax Service of the Russian Federation dated October 27, 2015 No. ММВ-7-11/473@.

For your information

Social tax deductions for treatment and education are provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent to receive them in the manner established by paragraph. 2 p. 2 art. 219 of the Tax Code of the Russian Federation.

If, after the taxpayer has applied to the tax agent in the prescribed manner to receive such social deductions, the tax agent has withheld the tax without taking these deductions into account, the amount of the excess withheld after receiving a written application from the taxpayer shall be returned to the taxpayer in the manner established by Art. 231 Tax Code of the Russian Federation.

If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent was less than the amount of deductions for treatment and education, the taxpayer has the right to receive social tax deductions in the manner provided for in paragraph. 1 item 2 art. 219 of the Tax Code of the Russian Federation, that is, at the tax office after submitting the declaration.

Property tax deduction.

On January 1, 2016, the changes introduced by Federal Law No. 146-FZ came into force in paragraphs 1 clause 1 and pp. 2 p. 2 art. 220 Tax Code of the Russian Federation. These amendments expanded the list of grounds for providing a property tax deduction. Before this date, this deduction was provided only in the case of the sale of property, as well as a share (shares) in it, a share (part thereof) in the authorized capital of an organization, upon assignment of rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or another agreement associated with shared construction).

According to the new edition of paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation, the named property tax deduction, except for the above cases, is provided:

• upon leaving the company's membership;
• when transferring funds (property) to a participant in a liquidated company;
• when the nominal value of a share in the authorized capital of the company decreases.

According to the amendments made to paragraphs. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, upon the sale of a share (part thereof) in the authorized capital of a company, withdrawal from the membership of a company, transfer of funds (property) to a company participant in the event of liquidation of the company, upon a decrease in the nominal value of a share in the authorized capital of a company, assignment of rights of claim under a participation agreement in shared construction (an investment agreement for shared construction or another agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the acquisition of this property (property rights).

The taxpayer's expenses associated with the acquisition of a share in the authorized capital of a company may include:

• expenses in the amount of cash and (or) the cost of other property that were made as a contribution to the authorized capital when establishing a company or increasing its authorized capital;
• expenses for acquiring or increasing a share in the authorized capital of the company.

For your information

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding a total of 250,000 rubles. for the tax period.

When selling part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer’s expenses for the acquisition of this part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such taxpayer in the authorized capital of the company.

When income is received in the form of payments to a company participant in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer’s expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.

If the authorized capital of the company was increased due to the revaluation of assets, when it is reduced, the taxpayer's expenses for acquiring a share in the authorized capital are taken into account in the amount of payment to the company participant exceeding the amount of the increase in the nominal value of his share as a result of the revaluation of assets.

In conclusion, we list the main changes that came into force on January 1, 2016. Taking into account the amendments made to paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation:

• If a child under the age of 18 is a disabled child or a full-time student, graduate student, resident, intern, student under the age of 24 is a disabled person of group I or II, the tax deduction for each month of the tax period applies to:

• for a parent, spouse, parent, adoptive parent who is providing for the child (in the amount of 12,000 rubles);
• for a guardian, trustee, adoptive parent, spouse of an adoptive parent who is supporting the child (in the amount of 6,000 rubles);
• The tax deduction for children is valid until the month in which the taxpayer’s income exceeded RUB 350,000.

According to the amendments made to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a taxpayer can exercise his right to social tax deductions for education and treatment in two ways:

• when submitting a declaration to the tax authority at the end of the tax period;
• when the taxpayer submits a written application to the employer before the end of the tax period.

At the same time, the employer-tax agent provides deductions for treatment and training only if the taxpayer has the right to do so.

Taking into account the amendments made to paragraphs. 1 clause 1, pp. 2 p. 2 art. 220 of the Tax Code of the Russian Federation, a property tax deduction is provided upon withdrawal from the membership of a company, transfer of funds (property) to a participant in a liquidated company, or reduction in the nominal value of a share in the authorized capital of the company.

S. E. Nesterov, expert of the magazine "Remuneration: Accounting and Taxation"

Remuneration: accounting and taxation, No. 1, 2016.

Federal Law of 04/06/2015 No. 85-FZ “On Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations).