the legitimate rights of every responsible taxpayer in Russia is granting him a tax deduction.There are several types of tax deductions of statutory tax code: standard, property, professional and social.
tax deductions for children are categorized as standard and imply a decrease in the size of personal income, taxed at 13% That is all the total annual income is taxed at 13%, reduced by the amount of the tax deduction.
The category of citizens who have the right to tax deductions on children include the following:
- biological parents;
- spouse of the biological parents;
- adoptive parents, foster parents and guardians;
- foster parents;
- their spouses, on whose maintenance is a child.
standard tax deduction for children are calculated separately from other standard deductions.The amount of the deduction of up to 1 January 2012 was 1 thousand. Rubles per minor child.Since January this year, the amount of the tax deduction on children has been increased.This is stated in the Tax Code, Art.218. Now deductions are calculated as follows:
- 1400 rubles (1st child);
- 1400 rubles (2nd child);
- 3000 rubles (3rd and each subsequent).
Tax deductions, if the child has a disability, increased by 1 thousand. Rub.compared to last year and now constitute 3 thousand. rub.
a tax deduction on children provided the restrictions:
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on the child's age.Deduction relies on children under 18 years.The exceptions are considered to be cases where the child has reached the age of majority, continues to study full-time, she is a student, a graduate student.In this case, the maximum age is increased to 24 years.
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on the income of the recipient.The income of the taxpayer reaches 280 thousand rubles.
If a child is brought up by one parent, he put double tax deduction.When joining a parent in marriage the rule is automatically canceled.Similarly, the right to deduct twice the favor of the parents, the spouse who has filed a written application for a waiver of its receipt.
right to tax deductions on children gives parents and all other categories of citizens who care for the child, from the first month after birth, or from the date of adoption.
According to the Family Code parents who have been deprived of their parental rights to the child, regardless of their biological relationship, stop calling their parents and do not have any rights to benefits and, accordingly, the residues.
standard tax deduction for children is not granted automatically.For their calculation, you will be in the company's accounting documents and the number of employer statement.The application for a deduction, which is written in an arbitrary form, attached a number of certificates and documents:
- children's birth certificates (copies);
- a statement of the child have a disability;
- a certificate confirming the fact of full-time study at the moment of the child in school (if the child has not reached the age of 24);
- a document confirming the fact of adoption;
- income statement (2-PIT, you must take the last place of employment if the employment has occurred in the current year).
standard tax deduction credited as the employer, and the heads of all companies making individuals pay, the amount of which is subject to tax at a rate of 13%.These include royalties, payment of rent, contract and others.Such employers and managers called tax agents.
entitled to a tax deduction for children every citizen can use only once, that is, if it is designed to work in two organizations, only one of them a parent has the right to apply for a deduction.
