Income tax on wages with one child. Income tax exemptions

Today we will find out how the income tax is calculated from a salary with one child. This process is already familiar for many citizens. After all, families often enjoy a variety of benefits. Why not, if the state gives such an opportunity? If you know all the nuances of this process, you can easily get the benefit that you are entitled to. To whom does she rely? How to calculate for income tax?

Income tax

First, let's determine what tax contribution we will be dealing with. After all, you need to have an idea of what is at stake. Privileges on income tax - this is good. But after all, not everyone has the opportunity to receive them. In the same way as this fee is not paid by some categories of citizens.

Income tax is also called a profit tax. It is levied from organizations, as well as from individuals. The second option suits us. This is mandatory monthly contributions to the state treasury. Salary income tax is levied. Payment of this, as already said, occurs monthly. At the moment, individuals give 13% of their earnings to the treasury of the state.

Deductions

However, there are some benefits on income tax. Most often this is the so-called deduction for children. This is a kind of process to reduce the tax base. As a consequence, your income also decreases, which means that deductions from wages to the tax authorities will also be less.

Income tax on a child is an important point that parents use. Especially when the salary is already low. Even the smallest savings here will be very helpful. There is nothing difficult or special in this. It is enough to know some rules that apply to deduction. Which ones? And how can you get benefits? About this further.

For whom

Who has the opportunity to reduce the income tax? If there is a child, then, you can say, all parents. The question in the other is how much. And is there always this possibility? After all, almost all of us are someone's parents. But we do not get the deductions.

And it is right. After all, you can reduce the tax on profits if you have only minor children. Or as long as the child is learning. That is, he is a cadet or a full-time student. It should be noted that the age of an adult child should not exceed 24 years. It's not so difficult to understand.

In addition, the income for the year from the parent can not exceed 280,000 rubles. If it is higher (in practice - more than 23 thousand per month), then no deductions are allowed to you. Guardians, adoptive parents and their spouses are also entitled to this benefit. How much and when does it depend on citizens?

About deductions

Income tax on minor children, as we have already found, is decreasing. All due to the fact that the deduction assumes a certain understatement of the tax rate. But for how much? How much do citizens need in this or that case? Let's consider more in detail

It all depends on the number of children in the family. The more of them, the higher the deduction. And for babies, who are also considered invalids, special rules apply. Need specificity?

If you have one child, then a deduction of 1,400 rubles from wages per month is required. The same applies to the second minor. The third and subsequent children allow receiving 3 thousand benefits. This applies to disabled 1 and 2 groups. In some exceptional cases, they have from 6,000 to 12,000 rubles deduction. But these are special cases, which in practice are generally rare. So, pay no attention to them.

Documents (standard)

Income tax on wages with one child (or several) is reduced when a deduction is made. The privilege is granted, as a rule, to parents at the place of work or in the tax services. The first option is more relevant.

To do this, you will need to submit a statement of the established pattern and some package of documents. Everything depends on the specific situation as a whole. Especially if the parents of the child are divorced, and also married to other citizens. They are all entitled to a deduction from income.

What will have to be presented for registration of benefits? For starters, a certificate of 2-NDFL. Most often it is filled by the employer, but some require the filling of the direct applicant. 3-NDFL also comes in handy without fail. Do not forget to write an application for benefits. This is the simplest moment that can only concern our today's issue.

Special cases

But then the most interesting begins. In practice, there are many things that affect the income tax with one child and the deduction, respectively. For example, parents divorced and re-married, but with absolutely strangers. How to be in this case?

In addition to the required documents listed, the child's mother (real, biological) presents a copy of the baby's birth certificate. And nothing more. Her ex-husband for deduction must also attach a birth certificate. But in addition to this, the documents proving the payment of alimony are submitted without fail. Otherwise, the privilege will not be given. The new passion of the biological mother to the birth certificate of the child applies a certificate of marriage (a copy), as well as a certificate from the Housing office that the baby lives with his mother and himself (that is, with a nonbiological father, stepfather, if you like). Nothing difficult, right?

Double size

In some cases, the income tax on wages with one child can be reduced by a factor of 2. Such a situation is possible if one of the spouses refuses benefits in favor of its second half. There are restrictions, but not so many.

First, the second spouse must have an official job, taxed by 13% tax. Secondly, you can not be registered with the labor exchange. Thirdly, a refusal will be received when a double deduction is supposed to be "given out" to housewives or women in the situation, as well as when on parental leave. Nothing difficult.

What is the income tax on wages? How to calculate it in this case? If it is a question of one or two children, just multiply 1 400 by 2. A double tax deduction is obtained . Not the most frequent phenomenon, but it is legally fixed.

Examples

Now a little specifics, so it was clear how the calculations are made for income tax in the presence of children. Suppose that a citizen has two children. The first 12 years, the second 27. Both are healthy. The salary of the employee per month is 20 000 rubles, per year the income will be 240 000. Then the income tax for the child will be calculated as follows:

On the senior the deduction is not laid. It turns out that the citizen relies only 1,400 rubles in the form of a benefit. Income tax in this case will be (20 000 - 1 400) * 0.13 = 2 418. If the child was not, then it would be 2600. Small, but saving money.

Now the same situation, but when a spouse of a citizen refuses in his favor from a benefit. The deduction will now be in double size. This is 2 800 rubles. Taxes will come out in a month (20 000-2 800) * 0.13 = 2 236. The difference is not really that big, but it does.

Cheats

The last thing that remains to be understood is what codes should be indicated in the 2-NDFL reference in one or another case. After all, the deduction for income tax has its own "pointers".

At the moment they are under numbers 114-125. Most often, the first 3 codes are used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). The disabled are given code 117. All the rest are special cases that are characterized by double deductions. They are not so often in practice. Therefore, many do not even think about them.

As you can see, the income tax from a salary with one child can be reduced. Not much, but there is such an opportunity. In practice, citizens often enjoy this privilege. What-no, but saving money. Especially if the money is not enough. Legally, you can reduce taxes!