Child support application form. Applications for personal income tax deductions (standard, property). When applying, please note that the application is divided into three parts

The taxpayer must provide documents confirming his right to the deduction and write an application. A correctly drawn up application will allow the employer to apply the due deductions on time and correctly withhold personal income tax. How to write such a statement, we will consider in our article.

Standard deduction per child - application

The income tax deduction is that part of the earnings on which income tax is not charged. If the employee has children, then each of them is entitled to a deduction in a certain amount.

The size of the reduction in the tax base depends on how many children there are in the family, whether there are disabled children among them, and also who the recipient of the deduction is for them: a parent, adoptive parent, guardian, etc. If the parent is recognized as the only one, or the second parent refused the deduction, the amount of the "child" deduction will be twice as much. About all these circumstances, the employee must provide supporting documents.

The "Children's" deduction is applied to the taxpayer's income up to the month in which they exceed 350,000 rubles. Further, the entire amount of his earnings will be taxed.

The employer is not entitled to apply tax deductions without the consent of the employee, therefore, in order to obtain the right to reduce the tax base, the employee writes an application for a deduction for the child.

New employees with children write an application when applying for a job. Employees already working at the enterprise apply for a deduction for a child after his birth (adoption), that is, when they have the right to this type of deduction.

The legislation does not contain a single form for such a statement. The employee can write it in any form, indicating the type of deduction that he wants to receive, the basis for this, listing the children who are entitled to the deduction, and the attached supporting documents. The employer can develop a sample application for a deduction for a child himself, entering into it all the necessary details and fields that the employee will only have to fill out.

Documents attached to the application

Copies of documents submitted with the application (a sample application for a deduction for a child is published at the end of our article) must confirm the employee's right to a "child" deduction. Parents (guardians, adoptive parents) attach to the application a copy of:

• Children's birth certificates, adoption certificates;
• marriage certificate;
• Certificates: from the place of full-time study of the child, about disability (if the child is disabled).

The single parent or adoptive parent, in addition, must attach to the application for the deduction for the child:

• Document confirming the absence of the second parent: death certificate, court decision on recognition as missing;
• A copy of the pages of the passport confirming the absence of a valid marriage at the moment.

Foster parents, guardians and trustees additionally attach:

• An extract from the guardianship authority on the right to custody of the child;
• An agreement on the right of guardianship or guardianship, or on the transfer of a child to a foster family.

The entire package of documents is transferred to the employer, and if the right to deduction is confirmed, then he will take it into account when withholding income tax from the employee's earnings.

The application form for a standard tax deduction for a child is not established by law, and an application for a personal income tax deduction for a child is drawn up in an arbitrary form.

You will need a form and sample application for a standard child tax credit in order to provide all the necessary documents to the employer or the tax office.

Samples of filling out an application for granting a deduction for a child:

Sample application for a double tax deduction download the form

You can read about all the reasons for providing a double deduction for a child in the article Deductions for children.

Sample application letter for tax waiver for children

This application must be made in two copies and submitted at your place of work and at the place of work of the other parent.

Parents who work and earn 13% income (personal income tax (PIT)) can apply for a child tax credit. What is a tax deduction? This is a certain amount, fixed in sub. 4 p. 1 art. 218 of the Tax Code, which is not taxed.

The size of the standard tax deduction in 2019

• 1 400 rub. per month - for the second child;
• 3 000 rub. per month - for the third and each subsequent child;
• 12 000 rub. per month - 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;
• 6 000 rub. - 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 (applies to the guardian, trustee, adoptive parent, spouse of the foster parent who provides for the child).

The 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.

The tax base is being reduced from month of birth(children), or from the month in which the adoption took place and before the end of that year, in which the child has reached the age of 18 or 24 for a disabled child of group I or II, or a full-time student.

The 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.

For example, a woman has two children, her monthly income is 15,000 rubles. The amount of the tax deduction is (1,400 rubles for the first child + 1,400 rubles for the second child = 2,800 rubles). In this case, the amount of 12,200 rubles will be taxed, and not 15,000 rubles.

A woman can receive a monthly salary:

• without deduction: 15,000 * 13% = 13,050 rubles.
• minus: 15,000 - ((15,000 - 2,800) * 13%) = 13,414 rubles.

The standard child tax credit can be applied up to the month in which the cumulative income from the beginning of the calendar year exceeds 350 000 rub.(before January 1, 2016 - 280,000 rubles) Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction is not applied.

How to get a tax deduction?

The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse of a foster parent on the basis of their written applications and documents confirming the right to this tax deduction. Thus, in order to receive a deduction, the parent must write an application at the place of work and attach documents.

Since the form of the application for the provision of standard tax deductions is not established by law, it is drawn up in an arbitrary form.

S.A. Petrov

T.A. Ivanova

STATEMENT

From January 1, 2019, I ask you to provide me with a standard tax deduction for my income for each month of the tax period in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my children (full name, date of birth) in size:
1 400 rub. per month - for the first child;
1 400 rub. per month for the second child.

2. *

"__" April 2019 Signature/T.A. Ivanova/

*Depending on the situation, it is necessary to submit additional documents.

What if the parent works for more than one employer?

Standard tax deductions are provided to the taxpayer one of the tax agents, which are the source of income payment, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such tax deductions. Thus, if the taxpayer works for several employers at the same time, the deduction can be granted only with one employer of the parent's choice.

The list of documents required for obtaining a tax deduction

The list of documents confirming the right to this tax deduction depends on the situation. In addition to the application, the employer must submit:

• A copy of the birth certificate (for each child under the age of 18);
• A copy of the document on the adoption (adoption) of the child (if the child is adopted);
• A copy of the child's disability certificate (if the child is a disabled person under the age of 18 or a group I or II disabled person under the age of 24);
• A certificate from an educational institution stating that the child is a full-time student (studying full-time at the age of up to 24 years);
• Certificate of income in the form of 2-NDFL from the previous place of work (if the parent got a job not from the beginning of the tax period - not from January 1 of the current year);
• Certificate of income in the form of 2-NDFL from the second parent who refused the deduction in favor of the first (for confirmation, information on the availability of income subject to personal income tax at a rate of 13%);
• A copy of the marriage certificate or a copy of the passport with a marriage registration mark or the absence of such a mark to confirm that the parent is the only one;
• A certificate in the form No. 25 issued by the registry office (if the father’s entry in the birth certificate was made from the words of a single mother).
• Spouse's death certificate (if the second parent has died, the first one is considered the only and the deduction is doubled).

How to get a double tax deduction?

The tax deduction is double the amount for a single parent, such as a single mother or widow. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.

Also, the standard deduction for a child in double the amount can be received by one of the parents if the other parent writes an application waiving such a deduction.

For example, a father can refuse the deduction in favor of the mother and the tax agent (mother's employer) will provide her with a double deduction for one child - 2,800 rubles. (1,400 rubles x 2); for two children - 5,600 rubles. ((1,400 RUB x 2) + (1,400 RUB x 2)).

If one of the parents does not work and does not have other income subject to tax at a rate of 13%, or receives income that is not taxable (for example, monthly care allowance), then he has no reason to refuse to receive this tax deduction in favor of second parent.

Thus, in order to receive a standard tax deduction for a child (children) in a double amount, one of the parents of their choice must submit to the withholding agent an application for such a deduction, in which it should be indicated that the other parent refused to use the tax deduction.

General Director of OOO Zolotoy Olympic
S.A. Petrov
from the administrative secretary
T.A. Ivanova

STATEMENT

From January 1, 2019, I ask you to provide me with a standard tax deduction for my income for each month of the tax period in accordance with paragraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, for my children (full name, date of birth) in double the amount in connection with the refusal of their father Ivanov Vladimir Sergeevich from the standard tax deduction in my favor.

Attached are the documents confirming my right to a tax deduction for children:
1. Copies of birth certificates of children. (indicating the details of the certificate)
2. Statement by the father of the children, V.S. Ivanov, on the refusal of the standard tax deduction.
3. Certificate in the form 2-NDFL from the place of work of the father of the children.

"__" April 2019 Signature/T.A. Ivanova/

The application of the second parent on the refusal of the deduction addressed to the tax agent (employer) of the first parent must contain all the necessary personal data of this parent (full name, address of residence (permanent residence), TIN (if any), details of the certificate the birth of a child for which that parent waives the deduction). An application for waiver of the deduction is submitted to the withholding agent of the first parent by the second parent.

In case of non-compliance with the above conditions, as well as in the absence of a statement of refusal by one of the parents, a double deduction is not provided to the second parent (letter of the Federal Tax Service of November 3, 2011 No. ED-3-3 / 3636)

General Director of OOO Zolotoy Olympic
S.A. Petrov
General Director of Prestige LLC
T.V. Sergeev *
from V.S. Ivanova
residing at:
TIN 111111111111

STATEMENT
on refusal to receive a personal income tax deduction for children

I, Ivanov Vladimir Sergeevich, refuse to receive standard tax deductions for my children (full name, date of birth) in favor of their mother - Ivanova T.A. on the basis of paragraphs. 4 p. 1 art. 218 of the Tax Code.

Documents confirming my right to a tax deduction for children, I enclose: copies of the birth certificate of children. (indicating the details of the certificate)

"__" April 2019 Signature/ V.S. Ivanov/

* The application must be submitted at your place of work and at the place of work of the other parent.

Is it possible to get a refund of overpaid tax for previous years?

Yes, you can. If you did not know about your right to standard deductions and during the year or past years were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them at the end of the year, when applying to the tax authority at the place of his residence when filing a tax return for tax on the income of individuals in the form of 3-NDFL and documents confirming the right to such deductions. In this declaration, you make the calculations yourself and the tax office returns to your bank account (most often to a passbook) the overdeducted amount of tax.

In accordance with paragraph 7 of Article 78 of the Tax Code return request overpaid tax can be filed within three years from the date of payment of the tax. Thus, taxpayers simultaneously submitting to the tax authorities a tax return in the form of 3-NDFL, in which tax deductions for personal income tax are declared, are also entitled to submit an application for a refund of overpaid tax.

How long will it take for the VAT refund?

In order to establish the fact of excessive payment of personal income tax by a taxpayer, a tax authority conducts a desk audit, the period of which is three months from the date the taxpayer submits a tax return and documents confirming the taxpayer's right to tax deductions.

After this period, the tax inspectorate sends the applicant a written notice of the in-house audit of the 3-NDFL declaration and the provision or refusal to provide tax deductions.

If an in-house tax audit reveals errors in the tax declaration (calculation) and / or contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in the course of tax control , the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or to make appropriate corrections within the prescribed period.

In accordance with paragraph 6 of Article 78 of the Tax Code, the amount of overpaid tax is subject to refund upon a written application of the taxpayer within one month from the date of receipt by the tax authority of such an application. In this case, the period for the refund of overpaid tax begins to be calculated from the day the taxpayer submits an application for a tax refund, but not earlier than from the moment the desk tax audit is completed. Thus, the income tax refund period is 4 months.

Employees with minor children (as well as children under 24 years of age in full-time education) are entitled to receive 1,400 rubles. for the first and second child, 3000 rubles. - on the next ones.

The deduction for children is provided monthly and deducted from accrued wages to calculate income tax. An employee can count on receiving a “children's” deduction until his total earnings from the beginning of the year become more than 350,000 rubles. This figure is the income limit for applying the deduction for a child, which has been in force since 2016 (in 2015 this amount was 280,000 rubles).

In order for the employer to take into account the standard deductions due to the employee when calculating income tax, it is necessary to notify him of this. The employee should write an application for a deduction for a child and submit it to the personnel service. Based on this statement, the accountant, when calculating personal income tax, will deduct the amount of the deduction from the salary, and an income tax of 13% will be considered from the difference received.

A sample application for a standard deduction for a child can be found at the link at the end of the article.

How to write correctly in 2017?

The application form should include a request for a standard personal income tax deduction for each month of the year. It would not be superfluous to refer to an article of the Tax Code of the Russian Federation, which gives the right to a deduction for children.

The application should be addressed to the head of the organization, the completed form is signed by the applicant, the day, month and year of writing are affixed, after which the document is transferred to the destination.

If the child is already an adult, but continues to study full-time, then a certificate from the educational application confirming the full-time form should also be attached to the application.