Interestingly, a deduction for children up to what amount? And anyway, what is it? Many people speak about this element. In particular, parents who are officially employed and receive an average salary. The deduction for children is directly related to taxes. Probably, that's why he is so interested in citizens. After all, everything related to tax collection is very important. From year to year people pay more and more to the treasury of the state. And at the same time, wages either remain the same or increase insignificantly as compared with the growth of prices and tariffs for services, or even decline. Then the deduction for children (up to what amount we will understand later) will come in handy. But what are we talking about? How, to whom and in what amount is it charged?
What are we dealing with? Standard tax deductions for a child (children) are something that interests many. Especially those who do not have a very high salary. For whom "every penny counts." The thing is that the tax system in Russia provides, in some cases, peculiar benefits. They are not provided to everyone, but they do.
A tax deduction for children is just one of these benefits. What does he do? Helps reduce the tax base. And it applies to the income of individuals. It is about the wages of workers. If a deduction is made for children (up to what amount, it is not so important so far), then it will be deducted from the income, and afterwards the tax base will be calculated . As a consequence, the amount of deduction will decrease by a certain percentage. With particularly high salaries, the difference is not particularly noticeable. But with an average or low income - quite.
Who has the right?
Of course, not everyone has the right to receive this benefit. And only for some categories of citizens. Someone is inclined to believe that this option is only for large families. It is wrong to think so. If you have at least one child at all, you have every right to receive a standard deduction for children.
In some cases, this option is available for grandparents. Then, when they are decorated as guardians for their grandchildren. The size of the deduction does not vary from this. So, if you are officially employed and have children, you can apply for benefits. Hurry, of course, not worth it. Not everything is as simple as it seems and you want. After all, this issue has a lot of nuances, non-observance of which leads to the impossibility of obtaining a benefit.
What is the tax deduction for children? In which cases? You can understand this by studying the conditions for obtaining it. After all, any benefit has its own rules in Russia. And all over the world too.
We found out that in order to receive a benefit in the form of a standard deduction, it is necessary to have children. It is customary to understand minors. This is the first condition. But there are exceptions. The deduction can be received by the parent of an adult child before the age of 24, if he is:
- Full time student;
- Graduate student;
We can say that as long as the child studies according to generally accepted norms (that is, in full-time form) until the specified age, the parent has the full right to reduce the tax base. It is important here that the citizen is on maintenance at mum and the daddy. Yes, in practice, in some cases, you can get an illegal deduction if the child provides and studies himself in parallel, but you will act at your own peril and risk. Moreover, few people will agree to this step.
Next, it should be noted that parents should have income. And official. And, of course, it should be subject to a rule with a tax rate of 13%. Simply put, the recipient must necessarily work officially and receive income.
Also it is necessary to pay attention to the size of the salary. Standard deductions for personal income tax for the maintenance of children are appointed only when in the tax reporting period income in the amount does not exceed 280,000 rubles. In Russia, this phenomenon is observed in an average employee rarely. After all, on average, a citizen receives about 10-15 thousand rubles a month. And to exceed the "bar" of 280 000, it will take about 23 500 rubles of wages. So many can hope for a deduction.
Now the most interesting. And, as many believe, important. Deduction for children up to what amount? In what sizes is it installed? Yes, a lot depends on the situation. But, nevertheless, there are some restrictions and norms here.
For example, pay attention to the cases when parents simply have children. Without any features. A typical family with one or more minor children. For them, the deductions are not particularly large, but this is better than nothing at all. So what can you hope for by law?
At the moment, the standard tax deductions for children (the child) depend on how many kids are in the family. Practice shows - the more, the higher this privilege will be. Not important, but still. So, the first two children are entitled to 1 400 rubles, 3 and later - 3 000, if you have a disabled child (under 18, a condition for each child), a similar amount is charged. That is, 3 thousand deductions. It's not so difficult to understand all this. But there are special cases.
What is the amount of the tax deduction for the child? This we have already found out. Or 1 400 rubles, or 3 000. In principle, if you compare this with the average real wage, you get a decent amount. But when it comes to the fact that this deduction "leaves" as if to keep a child a month, it becomes a bit ridiculous and sad. Both the first and the second option is too small to provide even the most basic necessities.
But now it's not about that. Deduction over children up to what amount is given, we have already decided. These are only standard cases. There are also some special phenomena. For example, if a disabled child (1 or 2 groups) is under 18 years old, or up to 24 years old (also a disabled person), who is studying at full time in full time or is a student / graduate student / cadet. In this situation, 6,000 rubles are deducted for each child. It is given out to trustees, trustees, foster parents and their spouses. 12 000 rubles are due when a disabled child is under 18 years old or a disabled student is 24 years old. This amount is set for parents and adoptive parents.
When is it issued?
You can see that the system in very special cases is very incomprehensible and confusing. Therefore, it is worth paying attention only to the standard, understandable to all citizens situation. An important point is when you can get a deduction for the child. And in what cases it stops.
Charge is possible immediately after the birth of the baby. This rule applies to parents. If it is a question of guardians and adoptive parents, then the receipt of the benefit takes place from the date of registration of all documents. That is, from the moment you took responsibility for the upbringing and maintenance of the baby.
The termination of deductions comes, as it is not difficult to guess, as soon as the children grow up. More precisely, when they reach adulthood. If the child enters the full-time form of training, then the exemption will be terminated the next month after graduation. Nothing difficult, as you can see. Everything is extremely easy and simple. Deductions for children with changes that are currently in effect in Russia, of course, play a huge role for taxpayers.
In some cases, you can get this benefit in double size. Not always, but there is such a prospect. It is worth noting - a deduction for children is given to each parent. And if one of them refuses this privilege, the second gets the opportunity of doubling the benefits.
You should not be happy. After all, there are a number of restrictions that do not allow to issue a refusal in favor of another spouse. For example, when someone does not work (is a housewife), or is on parental leave / maternity leave. Also, you can not refuse a deduction in favor of the spouse, if an unemployed citizen is registered with the employment center.
If people are in an official marriage, as a rule, there are no problems with this issue. So, a double deduction can be received by any of the spouses when both work, if the other half refuses this benefit. There is nothing difficult to understand in this.
More problems occur when there is no formal marriage. It will be necessary to establish paternity and motherhood, as well as provide relevant documents on the refusal in favor of a parent, accompanied by birth certificates of children. This is a very confusing and incomprehensible process for some. Very few people practice them.
In what amount is a tax deduction for the child, we have already found out. Moreover, from now on we know the details of special cases. True, life is a complicated and difficult process. Often parents are divorced and remarried. In this case, the child has a common child. So, the right to a deduction, too. Who and what documents should be presented under any circumstances? Let's try to figure this out.
The mother of the baby needs to write a statement of the established sample, as well as produce a birth certificate of the child (copy). But my father is more difficult in this regard. After all, when a divorce, as a rule, he must pay alimony. In order to receive a deduction, you must present documents that confirm the fulfillment of obligations, and attach a copy of the birth certificate of the common child and write a statement. The new husband of the mother also has the right to receive benefits for income tax. In the same way as the next wife of the baby's father. In both cases, you need a statement of deduction. Then the situation is ambiguous. The husband of the mother must take a certificate from the housing office about the joint residence of the child with his mother and himself, attach a certificate of marriage and the birth of the baby. The last two documents need a new biological father's wife, too. Only instead of the certificate from the housing office it is necessary to produce documents confirming the payment of alimony by the real father of the child.
Example of deduction
And now a small example of calculating the amount of tax deduction for children. With standard benefits, everything is extremely simple. For example, the parent's income per year is 240,000 rubles. At the same time, there are two children - 10 and 26 years old. A salary at the same time - 20 thousand. What happens?
You can not get a deduction for the second child. It remains only the younger. For him, 1 400 rubles a month is required. It turns out that personal income tax decreases according to the following principle: (20 000 - 1 400) * 13% = 2 418. If you count without deduction, you would get 2 600 rubles. The difference is not so noticeable, but it does.
The amounts and codes of deductions for children play an important role in the preparation of a tax report, as well as in obtaining a certificate of 2-NDFL. Without it, the privilege can not be confirmed. We already talked about the dimensions. And what are the codes for reference? If you do not know them, you will not be able to fill out the declaration.
At the moment (for 2016), you need to use the numbers 114-125. In this case, 114-116 is most often used. These are standard deductions for the first, second and subsequent children, respectively, who have not reached the age of 18, or for the student. 117 - the code that is supposed to be used for disabled people. The remaining "combinations" serve for double benefits in this or that case.
So, what conclusion can be drawn from all of the above? A tax deduction for children is a privilege used by many. It allows you to reduce the tax base by a certain amount. This is small, but still saving money. Please note - all parents and guardians have the opportunity to receive it. But for this it is necessary to receive income taxed by 13%.
There is no paper red tape with this process. But there are a lot of nuances that have to be taken into account. In principle, it is quite easy to understand. Most often, deductions are obtained not in the tax authorities, but in the place of work of the citizen. The standard tax deductions for a child (children) is what is really in demand in Russia.