Standard tax deduction - the procedure for granting in 2012

Russian legislation establishes that all individuals are required to pay taxes on their income. However, there is a minimum income that the state exempts from taxation, and under it is understood a standard tax deduction, the procedure for applying it is established by Article 218 of the Tax Code of the Russian Federation. These are the types of standard deductions, such as "on yourself" and "on the child."

Deductions

Until recently, absolutely all working citizens had the opportunity to reduce the taxable income by 400 rubles a month, until the amount of this income growing from the beginning of the year would not exceed 40 thousand rubles. However, since the beginning of 2012, only certain categories of citizens have the right to a standard tax deduction .

The deduction in the amount of 3000 rubles is due:

• One way or another, as a result of radiation explosions, nuclear tests, which became donors of the bone marrow;
• Invalids of the Second World War;
• Servicemen who received a group of disabilities in the performance of their military duties ;
• Persons with disabilities equal to the above categories for pensions.

The monthly standard tax deduction, equal to 500 rubles, relies on:

• Some categories of citizens affected by the effects of radiation;
• Invalids of I and II groups, invalids from childhood;
• Participants of the Great Patriotic War, former prisoners of concentration camps and suffered a blockade of Leningrad, heroes of the USSR and Russia, awarded the Order of Glory of three degrees;
• Separate categories of military, as well as spouses and parents of those killed in the performance of military personnel.

Deductions for a child

To receive this type of standard tax deductions have the right:

• Parents, adoptive parents, guardians and guardians of minor children;
• Parents, adoptive parents, guardians of the guardians of children who are students (graduate students, interns) of the general form of education (regardless of the status of the institution) until they are 24 years old

Since 2012, the standard tax deduction for a child has changed from 1,000 to 1,400 rubles for the first two children. For the third and subsequent child, he is 3000 rubles. And the age of previous children does not matter: even if the first and second child have reached adulthood, the third will still rely on an increased deduction. At 3,000 rubles have the right to reduce the tax base and the parents of a child with a disability or having a group I or II disability class of the full-time student who has not reached the age of 24 years.

The right to grant a deduction belongs to both parents at the same time, but one of them can refuse it in favor of another - then the second parent will be required to deduct a double deduction. Single parents before they marry also have the right to double the deduction. But it's worth emphasizing that it's about mothers, single fathers, widowers. Divorced parents both retain the right to receive a single deduction, regardless of who the child was with.

The procedure for providing deductions

In order for the employee to receive a standard tax deduction, he must write an application and produce a birth certificate (adoption), a certificate from the educational institution that certifies the day-time form of the child's education. In special cases, copies may be required:

• A birth certificate compiled from the mother's words;
• The passport of the parent;
• Decisions of the guardianship authorities, agreements on guardianship, custody, foster family;
• Certificates of disability.

Granting of deduction begins from the moment of submission of the application by the citizen. However, if for some reason the employee has not received the due tax deduction from the beginning of the year, he has the right to recalculate the withheld amount of personal income tax.

Receive a standard tax deduction in 2012, citizens have the right regardless of the total amount of income received. While the possibility of providing a deduction for a child is limited - the tax base is reduced only until the increasing amount of the taxable thirteen percent rate of income is more than 280 thousand rubles. At the same time, payments received at the previous place of work and confirmed either by a 2-NDFL certificate or by a written application of the employee (in this case, the responsibility for the information provided will lie on it) must also be taken into account. If a citizen receives income from several organizations, he can reduce the tax base only on one of them.