On January 1, 2016, the updated version of Art. 218 Tax Code of the Russian Federation. The main change is that the limit on child deductions in 2016 increased to 350,000 rubles. In addition, deductions for disabled children have increased to 12,000 rubles.
To begin with, let us remind you that standard deductions can only be used by employees who are tax residents of the Russian Federation (that is, they are on the territory of the Russian Federation for at least 183 days per year), and only in relation to income that is subject to personal income tax at a rate of 13%. An employee has the right to apply with an application and supporting documents to receive a standard tax deduction for children to any employer who is the source of payment of income, regardless of the type of employment contract he has concluded, including on the terms of external part-time work (letter of the Ministry of Finance of Russia dated June 30, 2014 No. 03 -04-05/31345). In this case, the employer has no right to refuse.
Standard tax deductions in 2016 per employee
Standard tax deductions for personal income tax in 2016 can be provided to an employee in the following amounts: 3,000 rubles. and 500 rub.
Standard tax deduction in the amount of RUB 3,000. provided to the categories of citizens listed in paragraphs. 1 clause 1 art. 218 of the Tax Code of the Russian Federation, tax agent for each month of the tax period. There are no restrictions on the amount of annual income, that is, even if an employee receives more than 350,000 rubles, the employer must provide him with a deduction. Deduction 3000 rub. may be provided along with the standard child deduction, as well as property and social deductions. But if an employee has grounds for two standard deductions - 3,000 rubles. and 500 rubles, then the larger of them is used - 3000 rubles.
USEFUL TO KNOW
The deduction amount is 3000 rubles. per month means that this amount is not subject to personal income tax. Withholding tax is reduced by only 390 rubles. = (3000 rub. x 13%) per month. The deduction amount is 500 rubles. per month means that this amount is not subject to personal income tax. The withholding tax itself is reduced by only 65 rubles. (500 rub. x 13%) per month.
A specific list of documents required to confirm the taxpayer’s right to standard tax deductions, Ch. 23 of the Tax Code of the Russian Federation has not been established. The basis for providing the taxpayer with a standard deduction in the amount of 3,000 rubles. may be:
- certificate of participation in the liquidation of the consequences of the Chernobyl disaster at the Mayak production association;
- WWII disabled person's certificate;
As for the application, the application for deduction for submission to the tax agent only needs to be completed once. A new application will need to be submitted if the taxpayer’s basis for deduction changes (see letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05/1-551).
USEFUL TO KNOW
In cases where in certain months of the tax period the taxpayer did not have income subject to personal income tax at a rate of 13%, standard tax deductions are provided in subsequent months in which the income was received.
The right to a standard personal income tax deduction in the amount of 500 rubles. have the categories of taxpayers listed in paragraphs. 2 p. 1 art. 218 Tax Code of the Russian Federation. When providing the specified deduction, there are also no restrictions on the amount of annual income; it is provided along with other deductions, except for the standard one in the amount of 3,000 rubles, and from any employer of choice.
The basis for providing a standard deduction in the amount of 500 rubles. may be:
- documents confirming disability;
- certificate of participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant,
at the Mayak production association; - combat veteran certificate;
- certificate of participant in the actions of special risk units;
- book of Hero of the Soviet Union, Hero of Russia;
- certificate of entitlement to benefits;
- a certificate indicating voluntary departure from the populated area;
- certificate from medical organization about bone marrow donation;
- other similar documents issued according to the samples established by law.
The application for the tax agent only needs to be completed once. A new application will need to be submitted if the taxpayer's basis for deduction changes.
POSITION OF THE MINISTRY OF FINANCE
If the payment of income starting from any month is completely stopped and is not resumed until the end of the tax period, the standard tax deduction for the specified months of the tax period is not provided by the tax agent, since the tax base is not determined after the termination of payments.
In this article we will introduce readers to changes in the calculation of standard tax deductions in 2016.
When calculating personal income tax, all benefits that the taxpayer may qualify for are taken into account. The most popular of them are standard tax deductions, which are available to certain categories of citizens. You can also use standard personal income tax deductions for children.
Types of tax deductions when applying personal income tax
The Tax Code provides for the possibility of using three types of deductions when calculating income tax:
Social deductions. Apply when the right to return part of the personal income tax for the amount spent on treatment and education arises.
Property deductions are provided under certain conditions when purchasing or selling housing and other property.
Standard tax deductions. This benefit can be used by employees who have children or are in a certain status.
Types of standard tax deductions
Currently, there are several criteria for reducing the total personal income tax amount. Standard personal income tax deductions for yourself can be obtained in the following amounts:
3,000 rubles were awarded to participants in the liquidation of the accident at the Chernobyl nuclear power plant and other projects that resulted in increased doses of radiation; this also includes people who became disabled during hostilities;
500 rubles as deductions are provided for Heroes of the USSR and the Russian Federation, blockade survivors, war participants, prisoners of concentration camps, disabled people of 1st and 2nd degrees, and persons exposed to radiation.
For existing children, it is possible to receive the following benefits when calculating tax:
1,400 rubles for an existing child - both for the first and for the second;
3000 rubles can be received for subsequent children; A similar benefit is also applicable if there is a disabled child, regardless of the priority.
Deductions for children can be used until their 18th birthday. Studying (full-time) extends the age to 24 years.
The maximum salary at which the child tax deduction is used is 280,000 rubles.
Both parents can receive benefits for children.
The tax deduction for children is issued in double amount. One of the parents can apply the increased benefit if the other parent refuses in writing to provide the deduction. The same actions are available for adoptive parents. If a parent is considered a single parent, he also has the right to a 2-fold increase in benefits for his children. But if the marital status of a single parent changes, the opportunity to use double deductions is lost.
Guardians, adoptive parents, foster parents and their spouses can also exercise this right. Child tax credits are provided annually based on written applications.
Planned changes for 2016
The changes planned by law will also affect standard tax deductions in 2016.
As for the size of deductions, it is proposed to increase them to 12,000 rubles instead of the previously existing amount of 3,000 rubles. But the future innovation will only affect families with disabled children and concerns directly parents or adoptive parents. For other categories of caregivers, such as guardians and adoptive parents, the amount of deductions provided for disabled children will increase from 3,000 to 6,000 rubles.
The tax deduction for the second child remained unchanged at the level of the deduction for the first. No innovations are expected in the provision of benefits for the third and subsequent children.
However, there will be changes when calculating the income limit to qualify for these standard tax deductions. Maximum size will increase from 280,000 rubles to 350,000 rubles. The government has already approved the bill under consideration. The changes made will become relevant from the beginning of 2016.
Documents to confirm deductions
You can take advantage of the benefit based on the following certificates:
an application to the employer requesting certain types of standard deductions;
copies of documents confirming this right.
If there is the possibility of receiving several deductions, one option is selected. The provision of benefits for children depends on their number.
The right to use tax deductions can be exercised at a time only at one place of work at the taxpayer’s choice.
Changes that came into force
Russian President V. Putin signed amendments to Article 218 of the Tax Code of the Russian Federation, which reduce tax payments for Russians with children, the Kremlin press service reports.
The new law increases the amount of standard tax deductions for parents and adoptive parents of disabled children from 3,000 to 12,000 rubles, and for guardians, trustees and adoptive parents - from 3,000 to 6,000 rubles. for each disabled child).
In addition, for citizens who support children, it increased from 280,000 to 350,000 rubles. the income limit before which a standard tax deduction is granted.
The Russian Tax Code provides for special tax deductions (STD) for children, allowing parents to pay less taxes. It is necessary to find out in more detail: under what conditions and to whom these deductions are provided, how to obtain them, necessary documents, and what changes were made to the legislation in 2016.
Amounts of deductions for children
A deduction is a relief that reduces the tax base, the amount of mandatory payments that a citizen pays during the tax period. It should be added right away: specific information on the conditions for receiving these benefits is indicated in the Tax Code of the Russian Federation, specifically in Article 218.
The tax base is reduced by a certain amount for those parents who have income with a tax rate of 13%, and the amount of annual income should not exceed a certain amount. If previously it was 280 thousand rubles, then the 2016 amendments increased the threshold value to 350 thousand rubles. You should understand the mechanism correctly: from the beginning of the year, a person’s entire income is taken into account on an accrual basis. And when the total income exceeds the amount indicated above (350 thousand rubles), starting from this month, START will be canceled.
Attention! The amount of the deduction does not depend on the size of the income portion or the amount of taxes paid; it is clearly established and depends on the number of children in the family.
That is, the term “Standard Tax Deduction” lives up to its name, and can be assigned to those people who have one or more children to support.
What is the amount of relief? According to the latest edition of the law:
- for the first two children the base is reduced by 1,400 rubles;
- on subsequent ones - by 3000 rubles.
Separate conditions for minors. In the 2016 update, the amount of ST for parents and adoptive parents is 12,000 rubles, for guardians, adoptive parents and trustees - 6,000 rubles. If a disabled person (groups 1 and 2 are taken into account) entered a higher education department full-time, became a graduate student, intern, etc., the period for granting the deduction increases by 6 years, when the disabled person reaches 24 years of age.
Who is entitled to receive this deduction?
According to the law, the following categories of citizens have the right to this:
- parents and their spouses;
- adoptive parents;
- guardians and trustees.
It is important to highlight the following points:
- Tax relief cannot be received by those people who do not have income subject to personal income tax. We are talking about individual entrepreneurs (individual entrepreneurs) working under a special tax regime (not the standard 13% personal income tax) and individuals (citizens) whose only income is unemployment benefits.
- If one of the spouses has a child from previous marriage, for which they are paid, then new baby in a real marriage will be considered the second (and so on).
- If the current marriage is not officially registered, the second parent is able to receive a deduction by providing evidence that he is providing for the adopted child: an agreement on the payment of alimony (certified by a notary) or a court decision indicating the child’s registration details (do they coincide with the parent’s place of residence) .
- In some cases, it is possible to receive a double tax deduction:
In fact, it is not easy for a person to issue a double tax deduction, since this issue is not described in detail in the law. However, the opportunity to do this exists.
For what periods is START granted?
When calculating, it is necessary to correctly indicate the dates of birth and majority of children for whom parents are able to receive a tax break. This has its own nuances, and for convenience, on the website of the Federal Tax Service (FTS) in the corresponding section there is an online service in which you can calculate specific amounts correctly.
Attention! START is provided from the month the child was born, adopted, or when guardianship (trusteeship) was established over him.
The tax break ends from the month:
A young mother in maternity leave and caring for her baby, an SNV will be assigned if the accrual of personal income tax is recorded in her tax report for the year. When income exceeds the threshold of 350 thousand rubles, the relaxation is canceled.
Documents for receiving a deduction
Initially, you need to say that you can get START from your employer; it is to him that all applications should be submitted. For his employee, he is a tax agent, calculates amounts and bears obligations to the tax service.
The deduction is made monthly. The employer (to the accounting department) must submit the following documents to receive the relief:
- completed application. Compiled in free form;
- document for the child (etc.);
- a certificate from a university or other institution (for children 18-24 years old, higher education students educational institution full-time);
- application for a double START (with confirmation of refusal in their favor by the second parent);
- medical confirmation of disability (for disabled children).
If it turns out that the deduction for the child was not made on time, occurred with errors or was incomplete, you can request a refund of the STB by contacting the employer or directly to the tax authority department.
To do this you need to prepare and submit:
- completed application;
- for minor children: a copy of the birth certificate;
- for adult children: a certificate from a university or other educational institution.
The tax service checks the documents for up to 3 months, after which it will recalculate the amount of the overpayment and transfer the corresponding cash refund to the person’s bank account.
Such problems usually happen due to mistakes made in the accounting department. In this case, it remains to recommend that every citizen be more vigilant and, after receiving a salary, check all receipts to see whether a deduction has been made.
When a child is born, especially if it is not the first, every citizen in our country has the right to receive START. You should be aware of this right so that you can take appropriate action if necessary.
Knowing these simple rules, each parent will be able to reduce the financial burden that grows with the birth of a child, whose growing up and upbringing requires serious financial investments.
Standard Child Tax Credit: Video
One of the standard tax deductions is the child tax deduction. It is provided to parents, adoptive parents, guardians and other persons raising children. Previously, according to Art. 218 of the Tax Code of the Russian Federation, a deduction for a child is provided until the employee’s income exceeds 280 thousand rubles. From the month when the employee’s income, calculated from the beginning of the year and subject to income tax at a rate of 13%, becomes more than the declared limit, the employer stops providing a standard deduction for the child. With the current average salary in the Samara region being 27 thousand rubles, it turns out that the average parent has used up his tax limit in about 10 months.
Get in order
Since 2016, the parental income limit for receiving a “children’s” tax deduction for personal income tax has been increased to 350 thousand rubles. That is, with the same salary as last year, the deduction can be received throughout the year. It's a small thing, but nice. The amounts of standard deductions for children remained at the same level: for the first and second child - 1,400 rubles, for the third and each subsequent child - 3,000 rubles. If spouses, in addition to a common child, have a child from an early marriage, the common child is considered the third. To correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth. The first born child is the oldest child, regardless of whether a deduction is provided for him or not. If a taxpayer works for several employers at the same time, the deduction can be provided to only one employer at his option.
Double benefit
In some cases, for example, for a single parent, the tax deduction may be doubled. But, as employees of the Federal Tax Service explained, the fact that the parents are divorced and the failure of one of the parents to pay alimony is not considered the absence of a second parent for the child and is not a basis for receiving a double tax deduction.
But if during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when submitting a personal income tax return to the tax office at his place of residence at the end of the year.
Increased fourfold
In addition, from January 1, 2016, the amount of the deduction for a disabled child has been increased. For parents and adoptive parents of disabled children, it will increase fourfold - from 3 thousand to 12 thousand rubles. The amount of the deduction depends on who provides for the disabled child. A parent, adoptive parent, wife or husband of a parent can receive 12 thousand rubles, and a foster parent, guardian, trustee, wife or husband of an adoptive parent - 6 thousand rubles. New amounts also apply to deductions for disabled children under the age of 18, as well as full-time students, graduate students, residents, interns, students under the age of 24, if they are disabled people of group I or II.
A student is also a child
The child deduction in 2016 must be provided to the employee monthly from the month in which he submitted the application and relevant documents. And the employee’s right to a “children’s” deduction will remain until the end of the year in which the child turns 18 years old. Exception: deductions for children who are studying full-time, are graduate students, residents, interns, students and cadets. In these cases, you provide the standard child tax credit until the end of the year in which the child turns 24 years old. Moreover, if the child completed his studies before he turned 24 years old, the employee loses the right to the standard “children’s” deduction from the month following the one in which he completed his studies.
Innovation for 2016 - social deductions for treatment and training can now be received at the place of work. To do this, the employee must provide a notification from the tax office.
The 2016 standard child tax credit is available regardless of other deductions, such as housing or medical benefits.
Example:
Every month from January to July, the employer will calculate personal income tax for his employee Ivanova I.I. from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:
Personal income tax = (40,000 rub. – 8,800 rub.) x 13% = 4,056 rub.
Thus, Ivanov I.I. will receive 35,944 rubles.
If the employee had not applied for the deduction and had not received it, the employer would have calculated personal income tax as follows:
Personal income tax = 40,000 rub. x 13% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.
On topic
To receive a deduction for children you must:
- Write an application for a standard tax deduction for a child (children) addressed to the employer.
- Prepare copies of documents confirming the right to receive a deduction for the child (children).
- If the employee is the only parent (the only foster parent), it is necessary to supplement the set of documents with a copy of a document certifying that the parent is the only one.
- If the employee is a guardian or trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.
- Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.
Reference:
A tax deduction is an amount that reduces the amount of income on which tax is levied. The employee's official income is only 87% of what he earned. Because the employer pays 13 rubles out of every 100 rubles for you as so-called income tax or personal income tax. It is this money that in some cases the employee can return to himself. Tax deductions are different: when buying a home, if you spent money on treatment or education last year. Well, often, in order to get back part of the taxes paid to the state, it’s enough just to have children.
Galina Tereshchenko, Freedom Square
photo: from open sources
