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03.03.2020

In the commented Letter of the Ministry of Finance of the Russian Federation dated August 09, 2017 No. 03-04-05 / 51063, employees of the financial department reminded how to calculate the amount of the personal income tax deduction for a disabled child. In this letter, they once again point out that the amount of the deduction depends on the order of the birth of the child and whether he is disabled.

The amount of the deduction established by the Tax Code

The procedure for providing standard child income tax deductions for children is established in paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. So, for each month of the tax period, the following applies:

a) to the parent, spouse (wife) of the parent, adoptive parent, on whose support the child is, in the following amounts:

- 12,000 rubles. - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II;

b) for the guardian, trustee, foster parent, spouse of the foster parent, on whose support the child is, in the following amounts:

- 1,400 rubles. - for the first child;

- 1,400 rubles. - for the second child;

- 3,000 rubles. - for the third and each subsequent child;

- 6,000 rubles. - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

The tax deduction is valid until the month in which the income of the taxpayer (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (in respect of which the established paragraph 1 article 224 of the Tax Code of the Russian Federation (13%)) by the tax agent providing this information exceeded 350,000 rubles. Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction determined by this subparagraph does not apply.

The reduction of the tax base is made from the month in which the child (children) was born or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month in which the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of that year, in which the child (children) has reached (have reached) the age reflected in par. 11 pp. 4, or the term of validity has expired or the agreement on the transfer of the child (children) to be raised in a family has been prematurely terminated, or from the month of the death of the child (children).

Note: a tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave, issued in the prescribed manner during the period of study.

In addition, the tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.

From the above provisions of the tax legislation, it follows that the Tax Code does not establish a rule for granting a standard personal income tax deduction for a disabled child, namely, it is not prescribed. Is it necessary to sum up the deductions depending on the number of births of a disabled child? This issue was often the subject of a dispute between organizations and the tax department, since the employees of the regulatory authority believed that the provisions of the Tax Code did not provide for the summation of deductions, that is, when establishing the size of the tax deduction for a disabled child, the order of his birth is not taken into account (Letter of the Ministry of Finance of the Russian Federation dated 02.02.2016 No. 03-04-05/4977).

Determine the amount of the personal income tax deduction for a disabled child

In the commented letter, as well as in Letter No. 03-04-06/15803 dated March 20, 2017, employees of the financial department noted that the organization should determine the total amount of the standard deduction for a disabled child as follows: add the deduction provided for in connection with the child’s birth order , and a deduction for a disabled child. Thus, for example, the total amount of the deduction for a disabled child who was born first is 13,400 rubles. (12,000 + 1,400) per month.

Note: this position was expressed in paragraph 14 of the Review of the practice of court consideration of cases related to the application of chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on 10/21/2015: based on the literal content of paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the total amount of the standard tax deduction is determined by two circumstances: what account the child has become for the parent and whether he is considered disabled. These criteria are not specified in the law as alternative, and therefore the amount of the deduction can be determined by adding the amounts given. Later, the supervisory authority in the Letter dated 03.11.2015 No. SA-4-7 / [email protected] drew attention to the fact that the federal tax service is sending a survey for information and use in the work of the territorial tax services.

We give in the table the sizes of the standard personal income tax deduction for a disabled child per month, depending on the order of his birth.

Order of birth of a child with a disability	The amount of the deduction per month for the parent, spouse (wife) of the parent, adoptive parent	The amount of the deduction per month for the guardian, guardian, foster parent, spouse of the foster parent
	13 400 rub. (1 400 + 12 000)	7 400 rub. (1 400 + 6 000)
	13 400 rub. (1 400 + 12 000)	7 400 rub. (1 400 + 6 000)
Third and subsequent	15 000 rub. (3 000 + 12 000)	9 000 rub. (3 000 + 6 000)

In conclusion, let us pay attention: in the commented letter, employees of the financial department once again noted that written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees, sent to taxpayers and (or) tax agents, are of an informational and explanatory nature and do not prevent taxpayers, tax authorities and tax agents from being guided by the norms of the legislation of the Russian Federation on taxes and fees in the understanding different from the interpretation set forth in this letter.

We, in turn, recall the Letter of the Ministry of Finance of the Russian Federation dated 07.11.2013 No. 03-01-13/01/47571 “On the Formation of a Uniform Law Enforcement Practice”, which states that in the case when the written explanations of the Ministry of Finance (recommendations, clarifications Federal Tax Service) on the application of the legislation of the Russian Federation on taxes and fees are not consistent with the decisions, resolutions, information letters of the SAC, as well as decisions, resolutions, letters of the Armed Forces of the Russian Federation, tax authorities, starting from the date of placement in full of these acts and letters of the courts on their official websites on the Internet or from the date of their official publication in the prescribed manner, when exercising their powers, they are guided by the named acts and letters of the courts. Therefore, when determining the size of the standard personal income tax deduction for a disabled child, an organization must be guided by the explanations presented in the review of the Presidium of the RF Armed Forces.

Recall that standard deductions for children are provided in the following amounts (subclause 4, clause 1 of the Tax Code of the Russian Federation):

1,400 rubles - for the first and second child;
3,000 rubles - for the third and for each subsequent child;
12,000 rubles (for a parent, spouse of a parent and an adoptive parent) - for each disabled child under 18 years of age, or a full-time student, graduate student, intern, intern, student under the age of 24 years, if he is disabled I or II group;
6,000 rubles (for a guardian, trustee, foster parent, spouse (wife) of a foster parent) - for each disabled child under 18 years of age, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

(For more information on providing deductions, see "" and "").

Earlier, the Ministry of Finance repeatedly stated: it is impossible to sum up the deduction for a disabled child with the “children's” deduction provided depending on the number and order of children in the family. For example, an individual has two minor children, while the second child is disabled. In this case, officials believed, the parent has the right to receive a standard tax deduction for the first child in the amount of 1,400 rubles, and for the second child - in the amount of 12,000 rubles, and not 13,400 rubles (1,400 rubles + 12,000 rubles). See letters dated 02.02.16 No. 03-04-05 / 4977, dated 03.14.13 No. 03-04-05 / 8-214, dated 03.04.12 No. 03-04-06 / 5-94 (see "" ).

However, in 2015 the Supreme Court ruled that such a position is contrary to tax law. From the literal content of subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation, it follows that the total amount of the standard tax deduction is determined by two circumstances: what account the child has become for the parent and whether he is disabled. These criteria are not specified in the law as alternative ones. Therefore, the amount of the deduction can be determined by adding (paragraph 14 of the review, approved by the Presidium of the Supreme Court on 10/21/15).

The Ministry of Finance took into account the position of the court and recognized: the total amount of the standard tax deduction for a disabled child is determined by adding the amount of the deduction provided for on the grounds associated with the birth of a child (adoption, guardianship) and on the grounds associated with the fact that the child is disabled . That is, if, for example, the first child is disabled, then a deduction for him is provided in the amount of 13,400 rubles. (12,000 rubles + 1,400 rubles).

Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also grants the right to certain categories of citizens to receive.

The categories of taxpayers who are granted standard tax deductions as individuals are listed in paragraphs 1, 2, 4 of Article 218 of the Tax Code of the Russian Federation.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is maintained regardless of the granting of other standard tax deductions.

Consider, using the example of paragraph 4 of Article 218 of the Tax Code of the Russian Federation, standard tax deductions for a child (children):

This standard tax deduction is granted until the month in which the taxpayer's income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the income exceeded this amount.

In this case, the deductions are:

1400 rubles for the first child;

1400 rubles for the second child;

3,000 rubles for the third and each subsequent child;

12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is disabled person of I or II group.

Note: If the spouses, in addition to a common child, have a child from early marriages, then their common child is considered the third.

Now let's say that you, as a taxpayer, want this tax credit for your child(ren).

Consider the procedure for obtaining this tax deduction.

Note: This standard tax deduction provided to taxpayers who support the child (children).

1. As a taxpayer, you must apply for the standard child tax credit(s) in your employer's name.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

Certificate of birth or adoption (adoption) of the child;

Certificate of disability of the child (if the child is disabled);

A certificate from an educational institution stating that the child is a full-time student (if the child is a student);

Document on registration of marriage between parents (passport or marriage registration certificate).

3. If you are a single parent (single foster parent), you will also need to prepare an additional copy of one of the following documents certifying that you are a single parent:

Death certificate of the other parent;

Extract from the court decision on recognizing the other parent as missing;

Certificate of the birth of a child, compiled from the words of the mother at her request (in form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

A document certifying that the parent is not married (passport).

4. If you are a guardian or guardian, you will also need an additional copy of one of the documents on guardianship or guardianship of a child, namely:

Decree of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;

Agreement on the implementation of guardianship or guardianship;

Agreement on the implementation of guardianship over a minor citizen;

Foster Family Agreement.

5. After collecting all the documents, you need to apply to your employer with an application for standard tax credit per child(ren) and copies of the documents collected by you.

To correctly determine the amount of the deduction, you need to line up the order of children according to their dates of birth. The first born child must be the eldest child, whether or not a deduction is granted.

Note: If you, as a taxpayer, work for more than one employer at the same time, you can only claim the deduction from one employer of your choice.

An example of calculating the amount of the standard tax deduction for children.

Egorova N.V. There are four children aged 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. is 40,000 rubles. Egorova N.V. filed a written application addressed to her employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

As a result, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to July, the employer will count on his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Egorov H.The. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.

Note: If you are the only parent of a child, the amount of the deduction is doubled. At the same time, the fact that the parents are divorced and the alimony is not paid does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you are entitled to receive a standard tax deduction when submitting a personal income tax return to the tax authority at the end of the year at your place of residence.

In doing so, you need:

1. Fill out a tax return (form 3-NDFL) at the end of the year.

2. Get a certificate from the accounting department at your place of work on the amounts of taxes accrued and withheld for the corresponding year in the form 2-NDFL.

3. Prepare copies of documents confirming your right to receive a deduction for a child (children).

4.* Submit to the tax authority at the place of residence a completed tax return with an application for standard tax deduction and copies of documents confirming your eligibility for the standard tax credit.

* If the amount of tax refundable from the budget is calculated in the submitted tax return, you need to submit an application for a tax refund to the tax authority (together with the tax return, or at the end of a desk tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date of your application to the tax authority, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming the right to a standard tax deduction to the tax authority, you need to have their originals with you for verification by the tax inspector.

Any of the parents, guardians, adoptive parents has the right to issue a standard tax deduction for a child or children. This right also applies to families with disabled children, the law provides for an increased deduction for such a category of citizens.

The employer should not independently apply the corresponding benefit without an application, in this case, an employee who has a child with a disability is obliged to take care of himself and issue the appropriate tax deduction.

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The amount of the deduction;
Are deductions cumulative?
Withdrawal code.

The procedure for issuing a standard tax deduction is usually carried out at the beginning of the year. When applying for a job not from the beginning of the year, you should submit a certificate of 2NDFL from the previous place of work.

At the birth of a child, regardless of the period of birth, parents should write an application for a refund of personal income tax.

You do not need to write an application for children every year if you work at the same place and previously applied, and there were no changes regarding birth, adoption, custody of children and disability.

In what cases is it required to apply for a personal income tax refund for children with disabilities:

When applying for a new job;
When assigning the status of a disabled person of any group;
At the birth of a disabled child.

The deduction is due to parents, guardians, adoptive parents, trustees, foster parents from one place of employment for all children in the family. If the person being registered has several places of work, it should be registered where it is most beneficial for the family.

If there are two or more children in the family and a disabled child was born or disability was subsequently assigned, the tax benefit is summed up.

How to write an application for a deduction for a disabled person, the following article presents and

Deduction amount

The amount of the tax deduction for children with disabilities is regulated by paragraph 4 of Article 218 of the Tax Code of the Russian Federation.

The benefit is due for each month to the applicant who has children:

No. p / p	Number of children/disabled	The amount of the benefit for parents, (husband, spouse) parent, adoptive parents	The amount of the benefit for guardians, trustees, foster parents, (husband, spouse) of the foster parent
1.	1 child in the family	1400 rub.
2.	2nd child	1400 rub.
3.	For the 3rd and every next	3000 rub.
4.	Disabled child under 18	12000 rub.	6000 rub.
5.	Disabled child of groups 1 and 2 on a full-time basis, student, intern, graduate student, intern - up to 24 years	12000 rub.	6000 rub.

Example:

The family has its own born child with a disability of the ΙΙ group, studying full-time, on August 25, 2018 he turns 24 years old. At the beginning of 2018, you issued a deduction, after he turns 24, the benefit will be valid until the end of this year, i.e. does not stop. From 2019, the benefit will not apply.

If, from October 2018, the maximum taxable amount on the parent's income exceeds the limit of 350,000 rubles, the benefit will end from this month.

Detailed instructions for filling out the 3NDFL declaration program for making a deduction -

Are deductions cumulative?

The tax standard deduction is summed up if the family has a child with a disability of any of the groups, it also depends on what account he is in the family.

An example of how to calculate the amount of the deduction for a disabled person:

The family has two children, one of whom is disabled. The annual taxable income of the applying parent is less than 350 thousand rubles. Therefore, since there are two in the family, in this case it does not matter which account, for 1 and 2 there is a benefit of the same amount of 1400 rubles. Thus, the amount of 1400 + 1400 + 12000 rubles is assigned to the disabled person. The total amount for both children will be 14,800 rubles, of which 13,400 rubles for a disabled child.

Calculation example:

In the first marriage, 1 child with a disability was born. The woman divorced and married a second time. In this marriage, three more were born. The first husband refuses benefits, for his wife he is already the fourth. From the ex-husband, the amount of the deduction in the amount of 13400 rubles (1400 + 12000) will be transferred, and not as for the fourth child (3000 + 12000).

Video about children's deduction:

An in-depth video for parents who wish to receive a standard tax deduction for their child or children before the limiting legal age. What to do in order not to miss the benefit and get your money due by law, although not big, but money:

Deduction code

The 2NDFL certificate reflects the deduction code, depending on whether the benefit is double or single:

Code 129 - if the family has a disabled child and the deduction is made in a single amount;
Code 148 - in double size. The amount is doubled if there is an official refusal of the other parent, adoptive parent, spouse of the parent, in favor of the first in the form of an application.

You will be interested in:

How to write an application for a personal income tax deduction for children -

Sample and example of writing an application for a personal income tax deduction for a disabled child -

Download a sample application for a double deduction for a child with a disability

Step-by-step instructions for filling out the program 3NDFL declaration for treatment -

If a citizen receives income from which personal income tax is withheld at a rate of 13%, and he has children, then he has the right to use the standard tax deduction for the child and pay less income tax to the budget every month.

Who can take advantage of the deduction

Taxpayers who support a child or children (including foster children) can use the standard tax deduction for a child in 2017.

The deduction is available for each child under 18 years of age and for each student under 24 years of age.

Withdrawal limit

The child deduction can be used as long as the income (at the rate of 13%) from the beginning of the year will not exceed 350,000 rubles(until 2016, the limit was 280,000 rubles).

Starting from the month in which the income exceeded the amount of 350,000 rubles, the standard deduction per child is greater not available.

Child allowance

The amount of the tax deduction directly depends on the number of children supported by the taxpayer:

In order to correctly determine the amount of the deduction, it is necessary to line up the order of children according to their dates of birth (the oldest will be considered the first, etc.). Moreover, even if the eldest child is already over 24 years old and the deduction is not provided for him, he will still be considered the first.

Note: if the spouses already have one child from previous marriages, for which they pay alimony, then their common child will be considered the third.

Calculation examples

Example 1: Standard deduction per child

Conditions for receiving a deduction

An employee of Fialka LLC Petrova I.A. I have a 5 year old child. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.

Calculation of tax deduction

Since the child of Petrova I.A. minor, she can take advantage of the standard tax deduction.

The amount of the deduction in 2017 is equal to: 1 400 rub.

therefore, income tax Petrova AND.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles - 1,400 rubles).

Monthly Petrova I.A. will pay income tax in the amount of: 5 018 rub.(38,600 rubles x 13%) instead of 5,200 rubles. (40,000 rubles x 13%).

Therefore, it will save at the same time: 182 rub.(5,200 rubles - 5,018 rubles).

Derivation of Petrov I.A. will receive until September. it is in this month that her taxable income since the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).

RUB 1,456(182 rubles x 8 months).

Example 2: Standard deduction for multiple children (one of whom is over 24)

Conditions for receiving a deduction

An employee of Fialka LLC Petrova I.A. there are four children aged 5, 9, 16 and 25. At the same time, the monthly salary of Petrova AND.A. is 40 000 rub.

Calculation of tax deduction

Derivation of Petrov I.A. is entitled to receive for only three minor children, but the first in a row will still be considered her eldest 25-year-old child.

The total deduction will be: 7 400 rub.(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).

Thus, income tax will be calculated not from 40,000 rubles, but from 32 600 rub.(40,000 rubles - 7,400 rubles).

Consequently, monthly Petrova AND.A. will pay income tax in the amount of: RUB 4,238(32,600 rubles. 13%) instead of 5,200 rubles. (RUB 40,000 x 13%) and save: 962 rub.(5,200 rubles - 4,238 rubles).

Derivation of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350 000 rub.(40,000 x 9 months).

Thus, in the period from January to August 2017 Petrova I.A. can save: RUB 7,696(962 rubles x 8 months).

How to get a deduction through an employer

The procedure for obtaining a standard tax deduction for a child occurs in 2 stages:

The first stage is the collection of necessary documents

The following documents are required to receive a child support allowance:

Child's birth certificate.
A document confirming the registration of marriage (passport of the Russian Federation or marriage registration certificate).
Certificate from the educational institution if the child is a student.
Certificate of disability if the child is disabled.

If the employee is sole parent additionally you need to provide:

death certificate of the other parent.
a document confirming that the parent did not marry (usually a passport).

If the child has one parent, then the tax deduction can be doubled, but only in cases where the paternity of the child is not legally established, the other parent has died or is missing.

At the same time, the fact that the parents are divorced or the alimony is not paid does not mean that the parent is the only one and, accordingly, does not give the right to receive a double deduction.

The second stage is the transfer of the collected documents to the employer

The collected documents must be handed over to the employer at the place of work. After their consideration, the employee will be given a standard deduction for the child.

If you work for several employers at the same time, then only one of them can claim the deduction.

How to get a deduction through the IFTS

If during the year deductions for the child were not provided or were not received in full, then they can be received at the end of the year through the tax service. For this you need:

Verification of the 3-NDFL declaration and the documents attached to it is carried out within 3 months from the date of their submission to the IFTS.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).

After receiving the notification, you must come to the IFTS and write an application for a personal income tax refund indicating the bank details for which the money transfer will be made.

The funds must be transferred within 1 month from the date of filing an application for a personal income tax refund, but not earlier than the end of the verification of documents (desk verification).

Private questions on the standard tax deduction

From what month is the right to deduction lost if the child reaches the age of 18 in the middle of the year?

On this issue, the opinion of the tax authorities is unanimous. The tax deduction is submitted before the end of the year, provided that the taxpayer's income calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction does not exceed 350,000 rubles.

From what month is the right to a deduction lost if a child studying full-time has graduated (received a diploma) in the middle of the year?

There is no consensus among the tax authorities on this issue.

Some of the letters from the Ministry of Finance say that the right to receive a standard deduction ends from the month following when the child graduated (received a diploma), in another part, that the fact of graduation in the middle of the year does not affect the fact that the deduction is granted until the end tax period. Thus, Letter No. 03-04-05/8-1010 dated August 28, 2012 states that:

“According to paragraph 12 of para. 4 clause 1 of the RF Tax Code, a tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

At the same time, in accordance with paragraph nineteen of this subparagraph, the reduction of the tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) to upbringing in a family and until the end of the year in which the child (children) has reached (reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be brought up in a family has expired, or the death of the child (children).

Since, in accordance with paragraph nineteen of this subparagraph, the parent has the right to receive a tax deduction until the end of the year in which the child turns 24, therefore, the tax deduction is submitted before the end of the year, provided that the taxpayer's income calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction did not exceed 350,000 rubles.

Starting from the month in which the income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph does not apply.