How to correctly write an application for a child’s personal income tax deduction

a brief description of

What is a standard tax deduction? This is the right of a citizen to reimburse himself for part of his personal income tax or not to pay income tax. In our case, we are talking about reducing the tax base when calculating income tax on a person’s salary by a certain amount.

Only an officially employed and paid citizen of the Russian Federation can exercise such a right. The main thing is to know how to act under certain circumstances.

What is an employer deduction?

A tax deduction is a citizen’s privilege guaranteed by the legislation of the Russian Federation, which can be represented by:

• the opportunity to refund paid income tax or personal income tax from the country’s budget - in the amount of 13%;
• the ability to legally avoid paying the relevant tax.

A special case of the second option for the corresponding privilege is a deduction issued by the employer.

This is important to know: Benefits: concept, preferential categories of citizens

A citizen, carrying out labor activities under a contract, pays income tax on his salary every month. More precisely, this is not done by the employee himself, but by the company’s accounting department: it, in accordance with the established procedure, withholds tax from a person’s salary and transfers it to the state budget.

In the case of using a deduction, this deduction is not carried out, as a result of which a person receives not only a salary, but also an amount in excess of it - tax not transferred legally.

The main advantage of receiving a deduction from the employer is the ability to spend more money earned without waiting for inflation to depreciate it. In turn, there is a similar risk with the first option of registering a deduction: the tax paid is refunded from the budget at the end of the year, during which the purchasing power of funds may significantly decrease.

It is mandatory that the citizen work in the company where he is going to receive the deduction under an employment contract. If he carries out activities under a civil law agreement, then the mechanism under consideration for exercising the right to deduction will not be able to be used.

Let us note that it does not matter what the length of a person’s working day is : the fact that he works, for example, part-time, does not negate his right to apply for a deduction from the employer.

Perhaps the most common basis for obtaining tax deductions in Russia is expenses incurred on the purchase of residential real estate. It gives the right to receive a deduction both under the first scheme - when the income tax paid is returned from the budget, and under the second scheme - through the employer.

The citizen does not need to obtain any permits; the main thing is to make a choice. Afterwards, carry out a series of practical actions.

Let's look at them and answer the question: how to get a tax deduction from an employer when buying an apartment .

Deduction amount

The type of tax “refund” being studied in Russia, as already mentioned, makes it possible to reduce the base when calculating income tax by a specific amount. But which one exactly?

In the case of a standard “refund” per taxpayer, you can count on a deduction of 3,000 rubles. Usually, almost all Federal beneficiaries are entitled to such a “bonus” - pensioners, disabled people, veterans, and so on.

If an application is submitted for a standard tax deduction for children, a citizen can count on 1,400 rubles for the first two children and 3,000 rubles for three or more minors in the family. For a disabled child, the personal income tax base will be reduced by 12,000 (for adoptive parents - by 6,000) rubles.

Important: these numbers are summed up. This means that for two children a citizen will receive a deduction of 1,800 rubles.

Attachments to the application for the child tax credit in 2020

Expert opinion

Kostenko Tamara Pavlovna

Lawyer with 10 years of experience. Author of numerous articles, teacher of Law

In each specific situation, copies of various documents confirming the right to receive a deduction for children can be attached to the application. The entire list of attached copies of documents must be recorded in the application, in the “Appendices” section.

Thus, the employee himself chooses where it is more convenient for him to receive a tax deduction - for example, at his main job, or at a part-time job.

This is important to know: Life-saving medications: list

Presentation form

What does a claim for standard tax deduction look like? A sample of such a document is presented below. First, let’s find out how to correctly draw up and submit the appropriate document to the authorized service. If prepared in a timely manner, this will not take much time and effort.

An application for a standard tax deduction must be submitted exclusively in writing. It is advisable that it be written by hand. You can print a document on a printer, but it is better not to do this.

If a citizen decides to use a printed petition, at the very end of it it is necessary to put the date of application behind the “cap”;

In this case, before the conclusion, it is necessary to list the documents attached to the application. Without this element, a citizen may have problems.

Content

Do you need to request standard personal income tax deductions? An application in the prescribed form must be submitted to the authorized body according to the rules established by law. It's not as difficult as it initially seems.

Some individuals face significant challenges when filing a standard tax refund. For example, at the stage of writing a petition.

We have already become familiar with the structure of this document. What information is recommended to be written there?

Typically this is:

• Full name of the applicant;
• information about the recipient organization;
• request for a deduction;
• list of documents attached to the request.

Experience shows that filling out an application form for a standard tax deduction is actually easier than it might seem.

Restrictions

The legislation establishes some restrictions that will no longer allow such benefits for children:

• Personal income tax is due for children if the child has not reached 18 years of age.
• When he reaches 18 years of age, if the child is studying full-time, in this case it is extended until he turns 24 years old.
• The annual income limit for the taxpayer is 350,000 rubles. Until the total amount of income for the person who issued the corresponding deduction is reached, the payment stops from that month.

Current amounts of deductions for 2017-2018

Registration procedure

To receive the benefit, one of the parents or legal representatives must fill out the appropriate personal income tax application for children. An application for a tax deduction is written once a year.

A single sample application form for a standard deduction for children has not been established or regulated by law. The application for a deduction for children is drawn up in any form, but it is necessary to observe all the nuances when writing.

An application is written addressed to the manager and submitted to the employer for further execution. The following documents must be attached to the application for the right to receive personal income tax for children:

• Copies of the birth certificate of all children in the family.
• If he is entitled to a double deduction, he must accordingly submit documents confirming the fact of disability.
• The child is 18 years old, but continues to study full-time. It is necessary to confirm the fact of study by providing the appropriate certificate from the educational institution.
• Application for deduction.

You might be interested:

Sample application for personal income tax refund for training expenses -

Sample application for personal income tax refund for treatment -

Form, sample application for personal income tax refund when purchasing an apartment (housing) -

How to fill out the 3NDFL declaration program on income received from the sale of an apartment or other property -

The application for a deduction for children has the following content:

• It is written to the manager, indicating the position at the time of writing the application.
• Full name and position of the person who issues the benefit for one or more children.
• The text of the application must be drawn up in the form of a request: I ask for a standard tax deduction.
• List in the application all children in the family, regardless of whether they are entitled to a deduction or not. Full name, date of birth.
• Specify the law that gives the right to use this deduction “clause 4, clause 1, article 218 of the Tax Code of the Russian Federation”
• Indicate the amount of benefit for a particular child.
• In the appendix, list the documents that you are enclosing as confirmation.
• At the bottom of the application, put the date and signature with a transcript.

For employees paying income tax on their income, standard deductions are provided for children under the age of majority, as well as for students under 24 years of age.

What documents are needed to apply for a standard tax benefit, where to apply to receive it, how to write an application correctly - in detail in this material.

In the article you can download samples of an application for a child’s personal income tax deduction.

At the legislative level, there is no application form for providing a deduction for children. A document is drawn up in writing in any form

and is transferred to the accounting department or the head of the enterprise for certification and taking into account when calculating wages.

It is also possible to submit an application to the tax service at the place of registration at the end of the calendar year if the employer for some reason did not take into account the entire deduction for the child when calculating personal income tax.

The amounts specified in the norm of the Tax Code of the Russian Federation for each child are deducted from wages in terms of payment of the tax to the budget at the personal income tax rate of 13%. Such rules are established by paragraph 3 of Article 218 of the Tax Code of the Russian Federation.

Where can I get the form?

Some people are wondering where to get an application for a standard type deduction. This is a standard form.

Ideally, this document should be obtained from the employer or other authorized body. You can create it yourself, as well as download it from a variety of Internet resources. For example, via:

• "Government services";
• official page of the Federal Tax Service of the Russian Federation.

Everything is extremely simple. The main thing is to prepare in advance for the relevant operation. Great attention will have to be paid to the formation of a package of documents to implement the task. Without them, claiming a tax refund is useless. This will be denied on legal grounds.

Help for surgery

An application for standard tax deductions in Russia can be submitted to the authorized body if a certain package of certificates is available. They will have to pay special attention.

The list of certificates directly depends on the specific situation. In case of a standard tax refund request for a taxpayer, the following documents may be useful:

• identification;
• document providing the basis for the deduction claim (veteran’s ID, awards, etc.);
• a petition in the prescribed form;
• income certificates.

In the case of a claim for children, you must prepare:

• passport;
• statements of citizen's salary;
• statement;
• statements about the birth of children or their adoption;
• certificates of disability of minors;
• transcripts about the child's studies at the university.

All specified documents must be submitted to the authorized body in the original. Copies of these are not accepted; they are simply not endowed with any legal force.

How to fill out - basic rules

We will assume that the application form is already in the hands of the citizen. But how to fill it out correctly?

To achieve the desired result, it is recommended to remember the following rules:

1. Please include only current information in your application.
2. Write legibly and clearly.
3. Avoid mistakes or omissions. If available, you will have to take a new application form for standard tax deductions.
4. Don't forget to sign at the end of the document.

All these rules are relevant for filling out any application. Everything is much simpler than it seems!

Important: if a potential applicant has problems with handwriting, it is better to fill out a standard application form on a computer and then print it out.

Instructions - we fill it out with the employer

How to properly apply for a standard tax deduction? It all depends on where exactly the citizen decides to apply. Let's start with the most common situation. This means sending the petition to your employer.

In this case, the citizen will have to perform the following actions:

1. Prepare the documents necessary for the implementation of the task. We have already familiarized ourselves with their lists.
2. Fill out an application for a standard deduction.
3. Submit the application in the established form to your employer.
4. Wait a while.

If the citizen has done everything correctly, he will have to be given a personal income tax deduction from his first salary. Otherwise, the employer will refuse the relevant operation.

Guide: contact the Federal Tax Service for a service

It was said earlier that you can achieve the desired goal not only through the employer, but also with the help of the local tax office. But what to do in this case?

It is best to follow the following instructions:

1. Prepare a package of documents required by current legislation.
2. Fill out the application in the prescribed form.
3. Contact the Federal Tax Service of the Russian Federation (regional department) with a request.
4. Wait for a refund of funds paid in the form of income taxes.

It is worth paying attention to the fact that the statute of limitations for tax-type deductions in the Russian Federation is thirty-six months. After this period, the citizen will lose the right to a standard deduction through the Federal Tax Service.

Step-by-step instructions for receiving the standard child support deduction

Funds for children cannot be provided to childless citizens, as well as to future parents, even if the wife is in late pregnancy. Also, the state does not provide financial support to people who decide to take a child from an orphanage and become his adoptive parents. In other words, if there is no one to support at the time the deduction is provided, there is no need to expect compensation.

In this part of the article, we tell you how to go through the step-by-step procedure for obtaining a deduction for the maintenance of offspring.

Step No. 1 – draw up an application

Completing an application for a standard deduction is a very important step. It is extremely important to fill it out correctly so that there are no problems with receiving funds in the future. Since the main topic of the presented material is the desired statement, we will consider it in detail in the first step of our instructions.

How to correctly fill out an application for a standard personal income tax deduction, example

Point 1. First of all, in the upper right part of the application we enter the following elements:

• to whom the application is addressed;
• from whom it comes;
• We provide the necessary information about the applicant.

The addressee of the application will always be the head of the company. If we are talking about a government structure, for example, the appeal is written to the head of its department. When applying for funds in a private organization, indicate the position of the director and the like. In this case, it is important to indicate the head of which company the person you are looking for is, mention the position and enter the last name, first name and patronymic.

Let's give an example. You want to receive funds to support your little daughter, and write an application for a tax deduction at your place of work - in a company that produces bed linen, called “Fluffy Dreams”. In the field used to indicate the addressee of the application, you must write not “Alexander Petrovich Sidorov”, but “Director of LLC “Fluffy Dreams” A.P. Sidorov."

Since the application is coming directly from you, you must indicate your own last name, first name, and patronymic. The regulations of some institutions also require the addition of the employee's position and his affiliation with a specific department. So, in government agencies, for example, in the Federal Service for Supervision of Consumer Rights Protection and Human Welfare, employees will write “from Alina Andreevna Kirilishina, who is in the position of such and such a specialist in such and such a department.” If the regulations do not specify a change in form, it is enough to simply write “from Alina Andreevna Kirilishina.”

Next, you must provide the following information:

• taxpayer identification number;
• his official residence address.

Point 2. Below in the middle of the sheet you must put the word “statement”, writing it in capital letters. Do not put a period after it, this is considered a gross error in design.

Point 3. Let's start writing the main text. First of all, you need to make a reference to the specific article of the Tax Code of Russia, on the basis of which you are applying to receive funds from the state. In this case, it will be article number 218. It is also necessary to indicate the paragraph of the article and its specific part, in the desired situation this is paragraph number one and subparagraph four.

Express a request for a deduction in accordance with the above article and provide a list of individuals for whose provision the funds received will be used, indicating them separated by a comma. You must indicate the last name, as well as the first and patronymic of the children. For each offspring, put the date of birth next to it in parentheses.

If you receive a double deduction due to a previous official refusal by the second parent to issue funds in your favor, be sure to indicate this circumstance, as well as the name, surname and patronymic of the person who transferred to you the right to receive money for it.

Paragraph 4. Next, you must indicate that the application is accompanied by documents confirming your right to reduce the financial base for calculating personal income tax, and also list the names of the securities in the form of a numbered list. We will consider the composition of the required list in the next step.

Clause 5. The last step is to indicate the current date for drawing up the application. After putting it down, endorse the document with your own signature and decipher its meaning next to it, indicating your full name again.

Ready! The application was drawn up in accordance with all the rules. Check it again for errors and you can take it to the accounting department for verification. However, first you will have to prepare a package of related documents. We'll see which ones in the next step of the instructions.

Step No. 2 - copy the documents used to confirm the right to receive funds

The second task, no less important than the correct preparation of the application, is to collect and photocopy documents designed to confirm the taxpayer’s legal right to receive monetary compensation for tax payments from the state. Depending on the state of health, age, parental status and other circumstances, the set of documents will vary for each payer. We present a complete list of all the papers that a parent may need:

• birth certificate of the child;
• certificate of becoming an adoptive parent;
• if the child has a disability, it is necessary to provide a certificate indicating the corresponding conclusion of a doctor, necessarily a specialized specialist, or several medical workers;
• if a child is over eighteen years old, but continues to receive higher education full-time at a university, that is, has student status, a supporting document from the educational institution is required;
• if there is a marriage between the child’s parents, it is mandatory to provide a certificate of its conclusion;
• if the marriage with the second parent is dissolved, it is also necessary to make a copy of the application and provide it as accompanying paper;

Birth certificate

For guardians or trustees, it is also necessary to submit for consideration a document according to which they acquired the sought-after status. It could be:

• an agreement concluded at the time of the official adoption of a decision on the implementation of guardianship or guardianship;
• an agreement on the guardianship and guardianship of a citizen under eighteen years of age;
• acceptance into a foster family formalized on paper, also in the format of an agreement.

When the parent is the only one, and nothing is known about the second one, or there has been a waiver of parental rights on his part, it is necessary to confirm that the person providing for the child is the only parent using a specialized document. The following papers may serve as its role:

• a certificate confirming that the second parent is deceased;
• an extract containing information from a court order, subsequently issuing which the second parent is declared missing;
• a certificate of birth of the offspring, the columns of which were filled out according to the information provided by the mother;
• parent’s passport, with a photocopied marital status page confirming that the parent was not married.

Step No. 3 - determine the amount of the due deduction

Despite the fact that the accounting department carries out independent calculations, it will be useful for the taxpayer to independently learn how to determine the amount of funds due to him by law. The fact is that in any business there is a so-called human factor. An accountant may make an error in calculations, and in order to fight for your own rights, you need to know in advance whether the correct amount was calculated and transferred to the taxpayer with wages.

How to correctly calculate the due amount

Let's give a few examples. Alexander Ivanovich has three children, two born in his first marriage and one in his second. For the eldest and middle child, he will receive 1 thousand 400 rubles, that is, only 2 thousand 800, while the third will receive exactly 3 thousand for maintenance. Consequently, Alexander Ivanovich claims to receive the following amount: 1,400 + 1,400 + 3,000 = 5 thousand 800 Russian rubles.

For the second example, let's take Larisa Petrovna, a mother of two children. The eldest daughter, 7 years old, was born completely healthy, and the youngest, unfortunately, has been disabled since birth. As we remember, for the category of children to which Larisa Petrovna’s youngest daughter belongs, an increased amount of maintenance is required, equal to 12 thousand. Consequently, the mother will receive a standard deduction for a child in the amount of 1 thousand 400 rubles + 12 thousand, that is, a total of 13 thousand 400 rubles.

We would like to draw your attention to the fact that in both cases, the spouses of the parents indicated in the examples also have the right to receive funds. They can receive the funds themselves, or refuse to issue them in favor of their spouse.

To find out the amount of compensation, you need to count the number of children in the family and correlate all the circumstances related to them

Let's give an example. Vladimir Alekseevich has been happily married to his wife for 15 years. During this time they had three children. Since both spouses are employed, each of them is entitled to funds for the maintenance of their offspring in the form of a tax deduction in the amount of 5 thousand 800 rubles, since all their children were born with excellent health, and still maintain it (1,400 + 1,400 + 3 000 = 5,800). In order to receive a deduction at one time, Vladimir Alekseevich draws up a statement of appropriate content, in which he refuses to receive funds in favor of his wife, and according to the letter of the law, his request is granted. Our hero’s wife also brings an application for a deduction to work and submits it to the accounting department, indicating in writing that she has the right to receive double the amount of funds, due to the spouse’s previous refusal.

If Vladimir Alekseevich did not have a wife who at that time could disappear or die, he would have the right to receive double deduction funds, since by law both parents are entitled to a standard tax deduction. To do this, it would be necessary to write an application for its receipt, indicate the requirement of double size, and, among the accompanying documents, provide a certificate confirming the absence of the second parent!

Note! Divorce or alimony not paid to a citizen from a second person are not legally grounds for receiving a deduction for him, since he is not absent, has not died or disappeared.

Step No. 4 – we take the prepared package of documents to work along with the application

After all the necessary documents have been collected and photocopied, the application has been drawn up and calculations have been made regarding the amount of the deduction due to you, you can go to the accounting department at your main place of work and submit the documents for review.

As soon as they are verified, employees will carry out the appropriate procedures and begin to calculate and provide the employee with the required funds. If the final amount is not clear to you, contact them for clarification.

We would like to draw your attention to the fact that the amounts allocated for each child are the amount of the deduction, and not the funds actually provided to the citizen, as many citizens think

Let's give an example. Vitaly Alexandrovich has four children:

• son 16 years old;
• daughter 15 years old;
• son 8 years old;
• son 5 years old.

Vitaly Alexandrovich is entitled to a monthly income of 40 thousand Russian rubles as wages, which is considered the income of an individual.

Vitaly Alexandrovich submits a written application to the director of the organization of which he is an employee, in which he asks to be provided with a standard tax deduction for the maintenance of each of his four offspring.

According to the letter of the law, for the eldest son and daughter the state provides compensation in the amount of 1 thousand 400 units of Russian currency each, for younger sons 3 thousand (6 thousand in total). It turns out that in just one month Vitaly Alexandrovich can claim a standard deduction, the amount of which will be 8 thousand 800 rubles.

Since 13% of our hero’s monthly salary is usually deducted from 40 thousand, before the deduction was granted his salary was 40 thousand - 5 thousand 200 rubles, that is, 34 thousand 800 rubles.

With the help of the tax deduction amount due to him, the financial base for calculating personal income tax (wages) is reduced and amounts to 40 thousand - 8 thousand 800 rubles = 31 thousand 200 rubles.

It is from this amount that the monthly tax will now be calculated, that is, now not 5 thousand 200 rubles, but 4 thousand 50 rubles (13% of 31 200) are deducted from the salary. As a result, the taxpayer’s salary will be 35 thousand 944 rubles. As you can see, it doesn’t get much bigger, but you shouldn’t give up this nice little thing. In the end, the monetary difference from the previous salary can be spent on purchasing school supplies for the offspring.

Video - Registration of a tax deduction for a child

Can they refuse?

Can the applicant be denied the exercise of the studied powers? Yes, and legally.

It is only worth noting that such a decision must be justified and also presented in writing. Otherwise, the filer may claim the tax refund again and again.

The most common reasons for refusing to provide a standard return are the following circumstances:

• the person missed the deadline for applying to the Federal Tax Service;
• an incomplete package of documents was provided;
• the certificates used to submit the application are fake or invalid;
• in the case of a deduction for children, a citizen receives a salary of more than three hundred and fifty thousand rubles per year.

From now on, it is clear how to correctly apply for a standard tax deduction, as well as what difficulties applicants may encounter. Timely preparation and knowledge of the legislation of the Russian Federation will help you achieve the desired goal in the shortest possible time and without much hassle.

What is the deadline for submitting an application?

The employer is obligated to provide the employee with a deduction from the moment he completes the necessary application. As a rule, this event occurs from the moment a citizen enters work, or before the calculation of his first salary.

If an employee does not submit an application to establish a deduction, then the employer does not have the right to provide him with a child deduction.

Attention: in practice, there are often situations in which an employer sets a deduction for its employee not immediately after starting work, but after 2-3 months, or generally by the end of the calendar year.

In this situation, the employer must still provide his employee with benefits from the moment he joins the company, or from the beginning of the calendar year (if he arrived earlier), and not from the date of filling out the application and submitting supporting documents.

This position was voiced by the Ministry of Finance in its letter dated April 18, 2012 No. 03-04-06/8-118. The tax will also need to be recalculated from the beginning of the period.

Important: if an employee came to work in one calendar year, but brought a document to provide a deduction only in the next, then the company can no longer recalculate.

In such a situation, he must refund the tax himself by preparing a package of documents, a 3-NDFL declaration, and submitting all these papers to his Federal Tax Service.

There is no need to complete the application every year. However, there are some features that must be observed. In general, the Tax Code does not contain a requirement to file an application annually.

But if an employee submits his application, and his text indicates a specific year in which he wants to receive a deduction, then at the end of this year he will need to submit a new application for the next year.

Attention: it will also be necessary to draw up a new application if changes have been made to tax legislation and the amounts of deductions for children or the conditions for their provision have changed.

This is due to the fact that the amount of the deduction is usually indicated in the application, and therefore after the changes the specified information will not be relevant.