Application for personal income tax benefits for children. A ready-made form and a sample application for a double tax deduction for a child or children are examples of applications for a double personal income tax deduction. Making a property deduction
The application form for a standard tax deduction for a child is not established by law, and an application for a deduction for a child for personal income tax is drawn up in an arbitrary form.
You will need a form and sample application for a standard child tax credit in order to provide all the necessary documents to the employer or the tax office.
Samples of filling out an application for granting a deduction for a child:
General Director of LLC "Subsidies and Benefits" M. I. Vetrov from chief accountant T. A. Svetlakova STATEMENT From January 1, 2019, I ask you to provide me with a standard tax deduction for my income for each month of the tax period in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my children (name, date of birth of each child) in the amount of: 1 400 rub. per month - for the first child; 1 400 rub. per month for the second child. Attached are the documents confirming my right to a tax deduction for children:
"___" February 2019 Signature T. A. Svetlakova |
Sample application for a double tax deduction download the form
You can read about all the reasons for providing a double deduction for a child in the article Deductions for children.
Sample application letter for tax waiver for children
This application must be made in two copies and submitted at your place of work and at the place of work of the other parent.
In order to support the ongoing demographic policy, the state has enshrined in the tax legislation a kind of benefit: a tax deduction for personal income tax for children. Why is personal income tax or income tax taken? Because this is exactly the obligation that almost all citizens fulfill before the state. Russian Federation with the exception of pensioners - no income tax is withheld from the pension.
Application for a tax deduction for children: sample
Like all other benefits, the provision of tax deductions is carried out exclusively through an application from the applicant. It must be written to the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally granted to both the father and the mother in a single amount established by the tax legislation. If the child is raised by one parent, then the deduction based on the submitted application will be provided in double the amount.
A standard sample application for a tax deduction for children can be obtained from the accounting department. Otherwise, the application can be made in free form, indicating the following details and personal data:
- the name of the enterprise (tax agent) where the parent works;
- surname, name, patronymic of the parent;
- surnames, names, patronymics of children for whom a tax deduction should be provided;
- children's age;
- for students over 18 years of age - the name of the educational institution in which the child is studying on a full-time basis;
- date and signature of the applicant.
Attention! Applications for granting a deduction are written annually! There is no deduction for a child over 24, even if they continue to study full-time!
Supporting documents
The application must be accompanied by a package of supporting documents for the tax deduction for children. These will be:
- photocopies on paper of the birth certificates of all children;
- for students over 18 years of age - the original certificate from educational institution which the child visits;
- a copy of the death certificate of the spouse (for single parents raising children). Single mothers do not need supporting documents on marital status - information about it is provided to the employer (tax agent) during employment;
- if any of the children has a disability - the original certificate from doctors about its presence.
How much will the benefit be?
The deduction sizes are different:
- for the first and second child - monthly 1400 rubles per child for each parent;
- for the third and all subsequent children - monthly 3,000 rubles per child for each parent;
- if the child has a disability - monthly at 12,000 rubles until he turns 18 years old. If he studies full-time, then up to 24 years;
- if a child with a disability is adopted, then monthly at 6,000 rubles.
I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.
In order to determine the amount of the deduction for the second or third child, do not forget that all born and adopted children are taken into account, regardless of age. If the oldest of the three children is already 25 years old, then who, for example, is 16 years old, will be provided in the amount of 3,000 rubles. Therefore, it is important for the applicant to list all children (regardless of age) in the application for the child tax credit. A sample of such information may not contain.
Finally
So, summarizing all of the above, we note the following:
- The tax legislation provides certain benefits to families with children.
- Sample applications for a tax deduction for children can be taken from the accounting department or found independently on the Internet.
- All children must be listed on the application to qualify for the exemption.
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A large number of taxpayers are trying to find a way to reduce the revenue side when calculating government fees. The legal norms of the legislation of the Russian Federation provides such an opportunity by introducing benefits. The presence of children is a sign of one of the standard tax procedures carried out on the basis of a claim for a tax deduction for children.
The application of the child deduction is relevant if there is a child under the age of 17 in the family. It is allowed to extend the period up to 24 years in case of receiving education in an educational institution, regardless of the form of ownership, in a hospital.
The essence of the mechanism lies in the calculation of income tax (PIT) not from the amount of earnings individual, and its difference in relation to the deduction. The result is a reduction in taxation.
The defining indicators of the tax procedure are:
- Order of birth of children.
- Having a disability.
- Status status of parents (guardians, adoptive parents, trustees).
How is the application written?
The legislator does not set clear requirements for registration. An official document of special purpose has a specific addressee, usually the role goes to the employer. The procedure is acceptable when hiring a new employee. An annual application is not required. The manager monitors the fact of the loss of the right to the child tax credit by including this item in the employee's obligations. The need to write a new paper is due to the birth of the following children.
The application form, the purpose of which is to reduce the income contribution, is characterized by general rules business in the field of application of details:
- "header" in the upper right corner with information "to", "from whom";
- name located in the center;
- the content of the document - an indication of the type of deduction, the basis;
- availability of applications, their listing;
- date and personal signature.
The document is drawn up on behalf of the first person by any of the parents. Sample options are available in the form of handwritten and printed text.
The standard tax deduction is made from the calendar month in which the child was born. The content should not indicate the current period.
Required documents
To provide a tax deduction, you must not only write an application, but also attach a list of supporting documents for consideration, including:
- written statement;
- certificate confirming the fact of the birth of the child (children).
An employee of the tax inspectorate may additionally request:
- documentary confirmation of the establishment of the fact of guardianship, adoption, guardianship;
- certificate of disability (disability);
- refusal of the second parent from benefits (double deduction);
- proof of child support yourself;
- paper certifying the conclusion of marriage;
- completed certificate form 2-NDFL (when changing the place of earnings during the year).
Sample Applications
Consider the features of filling out application forms of a different nature.
Sample application for a double tax deduction
The doubled amount is used if there is one parent (custodian, adoptive parent, guardian). Depending on the number of children, the monthly fee ranges from 2800 to 6000 rubles. rubles.
Providing deliberately false information about participation in the upbringing and maintenance of a minor entails illegal devastation of the budget and is prosecuted by the norms of criminal law.
The loneliness of a parent is determined by the death of the second, or by the presence of a mark on the absence of an entry in the birth document. The option of indicating information from words is quoted, while a certificate from the civil registration authorities (RAGS) is required.
Receiving a property deduction is possible for a person who is not in an officially registered relationship. The fact of adoption by a new spouse does not matter.
Divorce is not a determining factor in acquiring the status of a "single" educator.
To whom____________________________________
From whom (name, position _____________________
TIN __________________________________________
Address____________________________________
Statement
Receive double tax credit
I, (full name)____________________________, guided by p.p. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide a standard for (full name) ___________________________, _________ (date of birth).
I undertake to report the loss of the received right.
(Position) ____________ (full name)
(The date)__________________
Sample application for tax waiver
According to the norms of the legislation in force in 2017, a double benefit is due to the father or mother of the child if one of the parties refuses to receive one. The assignment is made in case of proof of parental rights. The reduction in the amount of taxation is due to a certain list of requirements.
A tax deduction is a part of the income of a taxpayer - an individual from whom personal income tax is not paid. The Tax Code (Article 218 - Article 221) provides for several types of deductions. In particular, if a citizen receives income taxed at the rate established by clause 1 (13%), then he can exercise the right to standard tax deductions for himself and his children (clause 3, clause 1).
That being said, every "physicist" should be aware that deductions are not granted automatically. They must be declared in writing to the tax agent, which, as a rule, is the employer (clause 3).
For example, to get standard tax credit for child(ren), you need to write the corresponding statement and attach supporting documents.
Remember!
There will be no application and documents - there will be no deduction.
Briefly about the "children's" deduction
The following have the right to receive a "child" personal income tax deduction (clause 4 clause 1):
- natural parents and their spouses;
- adoptive parents and their spouses;
- adoptive parents;
- guardians;
- trustees,
who have dependents:
- child (children) under the age of 18;
- child (children) aged 18 to 24 years - a student full-time training, graduate student, resident, intern, student, cadet.
The size of the standard tax deduction depends on several factors.
1) from the order of birth of children in the family. For the first and second child, the amount of the deduction is 1,400 rubles, and for the third and each subsequent child - 3,000 rubles;
2) on the state of health of the child. For children with disabilities, the Tax Code provides for a deduction in the amount of:
- 12 000 rub. - if it is provided to the natural parent or his spouse, adoptive parent;
- 6 000 rub. - if it is provided to a foster parent or his spouse, guardian, custodian.
Note that the above factors are not mutually exclusive. The Supreme Court drew attention to this back in 2015, when it allowed the deduction related to the child’s disability to be summed up with the deduction related to the child’s birth order (paragraph 14 of the Review judicial practice, approved Presidium of the Armed Forces of the Russian Federation of October 21, 2015). At the same time, the tax authorities adopted the position of supreme arbitrators (). And not so long ago, with this approach, the Ministry of Finance of Russia ().
Therefore, if a personal income tax deduction is provided to an individual who is supported by a disabled child, then its total amount is determined by adding the "disabled" deduction (12,000 rubles or 6,000 rubles) and the usual "children's" deduction (1,400 rubles). or 3,000 rubles).
The amount of the standard tax deduction for the child (children) is doubled:
- if its recipient is a single parent (adoptive parent, guardian, trustee);
- if one of the parents (adoptive or natural) refused to receive the deduction in favor of the other.
Note!
Upon marriage, the single parent can no longer count on a double deduction (from the month following the month of the specified event).
The right to a "child" deduction arises from the taxpayer from the month:
- the birth of a child (children);
- adoption of a child (children);
- establishment of guardianship / custody of the child (children);
- the entry into force of an agreement on the transfer of a child (children) to be raised in a family,
and is finally lost by him at the end of the year in which:
- the child (children) is 18 years old;
- the term of validity has expired or the agreement on the transfer of the child (children) to be brought up in a family has been prematurely terminated;
- the child is dead;
or from the month following the month in which a full-time student, graduate student, resident, intern, student, cadet:
- reached the age of 24;
- finished training.
The “children's” deduction is applied to the income of citizens subject to personal income tax at the rate in accordance with paragraph 1 (13%) for each month of the tax period (year), but until the amount of income received from the beginning of the year exceeds the limit an amount equal to 350,000 rubles.
A personal income tax deduction is issued from a tax agent (or from one of them, if there are several agents). As a rule, working citizens apply for the deduction to their employers. At the same time, it is mandatory to write application for the standard tax deduction for the child (children).
How to Apply for the Standard Child Tax Credit
The regulated form of an application for a "children's" deduction is not established by law. Therefore, it is written either in an arbitrary form or on a letterhead developed by a tax agent.
The application must indicate:
- information about the applicant (full name, and, if necessary, passport data, position / profession, etc.);
- the type of tax deduction requested;
- information about the child (children) with the date of birth;
- list of documents confirming the right to deduction.
The application only needs to be written once. The document does not need to be updated annually. It will only have to be rewritten when the circumstances affecting the amount of the deduction change, or the tax agent company undergoes reorganization with the formation of a new legal entity.
Therefore, the application does not need to indicate:
- the specific year for which you need to provide a deduction;
- the amount of the tax deduction.
Below you can download forms and sample application for standard tax deduction for children, including in double size.
Documents required for the "child" deduction
To the application for a tax deduction for personal income tax for children, the "physicist" attaches the documents necessary to receive benefits. Without fail, these are documents on the birth of a child (on the establishment of guardianship / guardianship). It can also be:
- documents on registration / dissolution of marriage;
- documents on the payment of alimony;
- certificates of disability, study, cohabitation, etc.
The package of attached documents depends on the specific circumstances on the basis of which the citizen claims the deduction. For example, if a parent expects to receive a double deduction for a child in connection with the refusal of the deduction of the second parent, then in addition to a copy of the birth certificate, the applicant must submit to the withholding agent:
- a statement about the refusal of the spouse (s) to receive a deduction at their place of work;
- certificate 2-NDFL (monthly) from the place of work of the spouse (s).
The standard tax relief for personal income tax in the form of a deduction for a child is provided at the place of work. For its application, the employee is required to provide his management with an application with a corresponding request. A sample application, relevant for 2018, can be downloaded in the article below.
There are many nuances and features in the design of a children's deduction. All questions are sorted out, the information is relevant for 2017.
An application from an individual with a request to apply the standard personal income tax deduction to his income, which is due if there are children of a suitable age in the family, is the main document that the worker must present to his employer in order to use the benefit.
Its compilation does not have strict regulation, it has not been developed model form. The employee needs to take a blank sheet of paper and write the text in a request-notification form with his own hand.
Documents must be added to the application that can confirm what is stated in the paper. Depending on the situation, the set of attached documentation may vary.
In the simplest case, it is enough to provide copies of birth certificates. If the child is disabled, then apply medical certificate. Single parent claims double deduction.
If the minor is adopted, taken under guardianship or guardianship, has exceeded the threshold of 18 years and is studying full-time, as well as in some other situations, additional documents are needed. A copy is made of all and attached to the application.
It is enough to write an application once and submit it to the management. The form does not need to be updated annually. A new spelling is possible if something has changed in the amount of the standard personal income tax benefit for this employee, for example, he had another child, or the husband (wife) waived his right to the deduction, giving the opportunity to receive double the amount to the second spouse.
How to write correctly in 2018
The form of the text is free, but it is necessary to include information sufficient for the employer on the size of the standard tax benefit, the number and age of children, and the attached documents.
In particular, the text should read:
- request to provide a standard deduction;
- Full name of each child, his age, details of the birth certificate (children of all ages are listed, regardless of whether they are deductible or not, the employer needs this information to correctly calculate the amount of personal income tax benefits);
- size - indicated in relation to those children who have such a right;
- a list of documents that are transmitted along with the application;
- reference to the paragraph of the Tax Code of the Russian Federation, where the possibility of a standard deduction is prescribed (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
You need to address the application to your management, which is noted in the upper right part of the paper sheet.
You need to certify the text with your personal signature indicating the date of its affixing.
If an application for a deduction for children is filed late, then for the months of the current year the employer will refund income tax, and for the months of last year for return of personal income tax you need to contact the FTS.
When changing the place of employment for a new employer, you must also write applications for a child income tax deduction. Plus, you need to provide a certificate of 2-personal income tax from a previous employer. This certificate will allow the new employer to correctly calculate the amount of total income from the beginning of the year, since there is a restriction on it.
The deduction for children is provided only until the annual income reaches the mark of 350,000 rubles. If the total salary since the beginning of January of the current year has reached this bar, then the employer does not take this indicator into account until the end of the year. The countdown starts over from the new year.
Actual sizes in 2018:
- 1st, 2nd - 1400 for each;
- 3rd, 4th and further - 3000 for each;
- if a child with a disability of 1 or 2 gr. - a deduction of 12000 (for a natural parent), 6000 (for a foster parent) is added.
Download Sample
Sample application for a standard tax deduction for personal income tax for children -