Sample certificate for tax deduction for a child. Standard Child Tax Credit

Today we will learn how income tax is calculated on wages with one child. This process is already familiar to many citizens. After all, families often enjoy a variety of benefits. Why not, if the state provides such an opportunity? If you know all the nuances of this process, you can easily receive the benefits that you are entitled to. Who does it belong to? How to calculate income tax?

Income tax

First, let's decide which one we will be dealing with. After all, you need to have an idea of ​​what we are talking about. Benefits according to income tax- This is good. But not everyone has the opportunity to receive them. In the same way, this contribution is not paid by some categories of citizens.

Income tax is also called profit tax. It is charged to organizations as well as individuals. The second option suits us. These are mandatory monthly contributions to the state treasury. Charged. Payment thereof, as already mentioned, occurs monthly. Currently, individuals donate 13% of their earnings to the state treasury.

Deductions

True, there are some income tax benefits. Most often this is the so-called This is a kind of reduction process tax base. As a result, your income also decreases, which means that the tax authorities will also have less to pay.

Child income tax - important point which parents use. Especially when the salary is already low. Even the smallest cost savings will come in handy here. There is nothing difficult or special about it. It is enough to know some of the rules that apply to deductions. Which ones exactly? And how can you get benefits? More on this later.

For whom

Who has the opportunity to reduce income tax? If there is a child, then, one might say, all parents have it. The question is different - for what amount. And is there always this opportunity? After all, almost all of us are someone’s parents. But not everyone receives deductions.

And it is right. After all, you can reduce your income tax if you only have minor children. Or as long as the child is studying. That is, he is a cadet or student full-time training. It should be taken into account that the age of an adult child should not exceed 24 years. It's not that hard to understand.

In addition, the parent’s annual income cannot exceed 280,000 rubles. If it is higher (in practice - more than 23 thousand per month), then you are not entitled to any deductions. Guardians, adoptive parents and their spouses are also entitled to this benefit. How much and when are citizens due?

About deductions

The income tax on minor children, as we have already found out, is reduced. All due to the fact that the deduction involves some kind of understatement tax rate. But for what amount? How much do citizens get in this or that case? Let's take a closer look.

It all depends on the number of children in the family. The more there are, the higher the deduction. And for children who are also considered disabled, special rules apply. Need specifics?

If you have one child, then you are entitled to a deduction of 1,400 rubles per month. A similar rule applies to the second minor. The third and subsequent children allow you to receive 3 thousand benefits. This also applies to disabled people of groups 1 and 2. In some exceptional cases, they are entitled to a deduction of 6,000 to 12,000 rubles. But these are special cases, which in practice are generally rare. This means there is no point in paying attention to them.

Documents (standard)

Income tax on wages with one child (or several) is reduced when applying for a deduction. The benefit is usually provided to parents at their place of work or at the tax authorities. The first option is more relevant.

To do this, you will need to present a standard application and a certain package of documents. It all depends on the specific situation as a whole. Especially if the child’s parents are divorced and also married other citizens. They are all entitled to a deduction from income.

What do you have to show to apply for benefits? To begin with, certificate 2-NDFL. Most often it is filled out by the employer, but some require it to be filled out by the direct applicant. 3-NDFL is also useful in mandatory. Don't forget to write an application for benefits. This is the simplest point that can only concern our question today.

Special cases

But then the fun begins. In practice, there are many points that affect the income tax with one child and the deduction, respectively. For example, parents divorced and remarried, but with complete strangers. What to do in this case?

In addition to the required documents listed, the child’s mother (real, biological) submits a copy of the baby’s birth certificate. And nothing more. Her ex-husband must also include a birth certificate for the deduction. But in addition to this, documents confirming the payment of alimony must be submitted. Otherwise the benefit will not be given. The new passion of the biological mother attaches a marriage certificate (copy) to the child’s birth certificate, as well as a certificate from the Housing Office stating that the baby lives with the mother and himself (that is, with a non-biological father, stepfather, if you like). Nothing difficult, right?

Double size

In some cases, income tax on wages with one child can be reduced by 2 times. This situation is possible if one of the spouses refuses the benefit in favor of his other half. There are restrictions, but not many of them.

Firstly, the second spouse must have an official job, subject to 13% tax. Secondly, you cannot be registered with the labor exchange. Thirdly, a refusal will be received when the double deduction is supposed to be “issued” to housewives or pregnant women, as well as when they are on maternity leave. Nothing difficult.

What is the income tax on him in this case? If we are talking about one or two children, just multiply 1,400 by 2. It turns out double. Not the most common occurrence, but it is enshrined in law.

Examples

Now a little specifics so that it is clear how income tax calculations are made in the presence of children. Let's assume a situation where a citizen has two children. The first is 12 years old, the second is 27. Both are healthy. the employee’s monthly income is 20,000 rubles, the annual income will be 240,000. Then the child’s income tax will be calculated as follows:

There is no deduction for the eldest. It turns out that a citizen is entitled to only 1,400 rubles in the form of benefits. Income tax will be (20,000 - 1,400)*0.13=2,418. If there were no child, it would be 2,600. Small, but cost savings.

Now the situation is the same, but when the citizen’s spouse refuses benefits in his favor. The deduction will now be double. This is 2,800 rubles. Taxes will be paid per month (20,000-2,800)*0.13=2,236. The difference is actually not that big, but it does exist.

Codes

The last thing that remains to be understood is what codes need to be indicated in the 2-NDFL certificate in this or that case. After all, the income tax deduction has its own “pointers”.

At the moment they are numbered 114-125. The first 3 codes are most often used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). Disabled people are given code 117. Everything else is special cases that are characterized by double deductions. They do not occur very often in practice. That's why many people don't even think about them.

As you can see, income tax on wages with one child can be reduced. Not by much, but there is such a possibility. In fact, citizens very often use this benefit. No matter what, it’s a cost savings. Especially if there is not enough money. On legally You can reduce your taxes!

The income of individuals, subject to personal income tax at a rate of 13%, can be reduced by standard tax deductions (clause 1 of Article 218 of the Tax Code of the Russian Federation). As part of these deductions tax legislation There are standard deductions for children.

Deductions for children in 2019

Double personal income tax deduction

If a parent (adoptive parent), adoptive parent, guardian or trustee is recognized as the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double amount. Moreover, “singleness” presupposes the absence of the second parent due to, for example, death, recognition as missing or declaring him dead (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

The double deduction for the single parent ceases to be provided from the month following the month of marriage.

Also, a double child deduction can be provided to one of the parents (adoptive parents) of their choice if the second writes a statement of refusal to receive a child deduction (clause 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Grounds for providing child deductions

Standard tax deductions for children are provided on the basis of written applications and documents that confirm the right to such a tax deduction (birth certificate, copy of passport and other documents) (clause 3 of Article 218 of the Tax Code of the Russian Federation).

How long is the deduction available during the year?

A deduction for children is provided for each month of the calendar year until the taxpayer’s income, taxed at a rate of 13%, has not exceeded 350,000 rubles since the beginning of the year. From the month in which total income exceeds 350,000 rubles, children's deductions are not provided.

At the same time, income in the form of dividends is not taken into account in the total income.

When applying for a job, employees who are parents of one or more children have the right to receive from the state monetary compensation, the so-called deduction for children. In order for the accruals to be received, you only need to fill out an application and submit it to accounting department at work. After some time, it arrives in the account bank card salary will increase. No, they don’t give an increase for children, they just stop deducting from the salary for a while the 13% tax on income received by individuals. Don't be upset if you haven't heard about what the child tax deduction is. Receiving a deduction is allowed for the past 36 months. In the article we consider controversial situations that arise in the work process of taxpayers that can interfere with this.

Not every member of his family has the right to receive state compensation for children, but only persons from the following list:

• adoptive parents, also married, divorced or never registered a relationship;
• spouses of parents who are not related to the child (stepfather or stepmother;
• official guardians or trustees of the child appointed by the decision of the guardianship authorities.

Note! Only those parents who provide financial support for their offspring have the right to receive a deduction.

Maximum payout amount

For each case, family, child, the deduction is determined individually, depending on:

• the order of his birth;
• health conditions;
• age, etc.

Table 1. Amounts of accruals for different cases

In addition to receiving compensation in the amount indicated in the table, some parents have the right to claim double it. It applies to those persons who support a child alone. Recognition of this loneliness must be made in a judicial manner, and not spontaneously improvised by one of the divorced spouses. Its criteria include cases when:

• one of the parents is considered missing;
• the second parent is dead or deceased.

Official loneliness continues until this status is actually maintained. When a parent marries, claims for double the amount of compensation are no longer valid and therefore no longer apply to the new spouse.

You cannot refuse to provide compensation to the other parent of children in the following cases:

• lack of employment;
• is on maternity leave (up to a maximum of one and a half years) or related to pregnancy and the birth of one or more children;
• is registered with the local labor exchange.

It should be noted that the determination of the amount of compensation due to relatives of children with disabilities in 2017 is made by adding the possible deductions for a disabled person and at the usual child rate.

Let's give an example. The Petrov family has two children. The eldest child is completely healthy, and for him they are entitled to a deduction in the amount of 1 thousand 400 rubles. The youngest son was born with a disability and is currently only 4 years old. For him, from the state the Petrovs are entitled to the amount of the standard children's allowance, as for the eldest son, plus that due for their own disabled children, that is, 12 thousand + 1 thousand 400 rubles = 13 thousand 400 rubles.

Delivery deadlines

In fact, compensation for children is not issued separately; it is only possible to increase the salary given to the employee-parent by the due amount by canceling the withdrawal of 13% from the due money for personal income tax. In 2017, payments are provided every month of the current reporting period until the month comes in which the employee’s remuneration, determined according to the cumulative total, reaches 350 thousand rubles. On at this moment compensation will no longer apply.

The same restriction applies for the next 12 months.

Table 2. Terms for providing compensation

Controversial situations when receiving a deduction for children

Receiving compensation from the state in 2017 may be accompanied by the emergence of some controversial situations. Let's look at what they might be.

Situation 1. If for several months an employee did not receive wages at work, that is, he had no income in general. The reasons for this may be different, as a rule, these are:

• sick leave;
• unpaid leave;
• rest necessary to care for the child.

However, it is necessary to calculate the deduction even for those months when the employee did not receive wages. It turns out that all accrued money will be given to the employee the next time he receives income subject to taxation by the tax system.

Situation 2. If the specified income limit has been exceeded. When one parent received more than 350 thousand in a year, and the second did not reach this level, in order to continue providing deductions, it is necessary for the first parent to draw up an application for transfer compensation rights in favor of the second.

Situation 3. When parental rights are deprived, a person can receive money for children only if he continues to support their livelihoods, that is, pays child support payments.

Situation 4. If children stay or live abroad for a long time, the law does not prohibit receiving a deduction for them. To achieve this, it is necessary to provide confirmation from foreign authorities that the child lives in a particular country or is studying. If children go on academic leave, interrupting their studies, the parent is still entitled to payments.

If unusual situations arise that are not included in the list presented above, consult the tax service with professional consultants and figure out what to do. However, you can contact the inspectorate with any questions related to tax legal relations.

Application for child tax credit at the tax office

If, due to various circumstances, the employee was unable to receive the deduction for children at his place of work and did not apply for it within 12 months, he can still collect the deduction from the tax office to which he belongs according to his place of residence. To do this, you need to take care of preparing a package of documents.

Let's look at their list in detail:

• a copy of the child’s birth or adoption certificate;
• a copy of the guardianship or trusteeship agreement;
• completed declaration forms 2-NDFL and 3-NDFL;
• photocopy home page passports, passport pages about the child, place of registration.

Don't know how to fill out forms? You can familiarize yourself with these topics on our portal. Step by step instructions, sample forms, as well as how to avoid basic mistakes when filling out a declaration.

Submission of documents is possible in three ways:

• in paper form, by personal appearance at the post office;
• in paper form, by sending documents by post;
• in electronic form, if the user has previously registered with personal account taxpayer, on the official website of the Federal Tax Service.

Now let's move on to consider the table, which details the documents confirming the relationship between the recipients of the deduction and the children, which must be submitted to the tax service.

Table 3. Required documents

Along with documentary confirmation of rights, it is necessary to submit an application to the place of work or to the tax office from the taxpayer receiving compensation and providing for children. Most often, it is provided once, but if the circumstances that previously served as the basis for receiving a deduction change, it will need to be rewritten.

Video - Registration of a tax deduction for a child

Let's sum it up

Caring for children is becoming more and more expensive every year. This is not only about ensuring a decent standard of living, but also providing the opportunity to receive qualified medical care, study at a higher educational institution, etc. Every parent tries to give their offspring the best, and in order to reduce unbearable expenses a little, the state provides them with compensation. For healthy minor children, it is small, but still a pleasant help. Parents of disabled people feel state support much more clearly, however, their costs exceed standard costs for healthy children.

Don't forget to apply for the Employment Deduction. If you do not work officially, then you will not be able to receive money for children, but otherwise the employer or tax office are obliged to provide you with the required funds.

pp. 4 paragraphs 1 art. 218 Tax Code The Russian Federation gives the right to employed parents and adoptive parents to receive special tax preferences - deductions for dependent children when determining personal income tax amounts from wages. The amount of the benefit depends on the number of children, their age and birth order. Separate benefits are provided to parents and adoptive parents of children with disabilities.

Amount of tax deduction for a child

Deductions for personal income tax in connection with the need to support children can be provided only to employed citizens who have taxable income. This category includes:

relatives mother and father;

adoptive parent;

the person who has issued guardianship;

trustee.

If the child's parents divorced, the person with whom the minor remained to live has an unconditional right to tax benefit, the second parent can take advantage of the deduction provided that child support is paid (either independently or through the employer by writ of execution). The new spouse of the parent with whom the child remained after the divorce can also receive a tax deduction for children.

For example, citizens Ivanova A.N. and Ivanova G.N. in 2012 a son was born. In 2014, the parents divorced, the father pays monthly alimony, in 2017 Ivanova A.N. married A.P. Petrov A standard child tax deduction can be issued by:

Ivanova A.N., who has a dependent minor son;

Ivanov G.N., who participates in material support child through payment of alimony;

Petrov A.P., who lives together with his wife and her child and runs a joint household with them.

If Ivanov G.N. (the child’s natural father) marries, his new wife will not have the right to a tax deduction for her husband’s son, since the child does not live with her and is not dependent on her (no alimony is paid from her income, only from her husband’s earnings).

What is the amount of tax deduction for a child:

1400 rub. – if we are talking about the first or second child;

3,000 rubles when a deduction is claimed for the third child in the family (and for each subsequent child);

12,000 rub. in relation to children with disabilities (for natural parents and adoptive parents);

6000 rub. for each child with a disability (if the applicant is a guardian, trustee or adoptive parents).

The standard child tax deduction in 2019 can be obtained if several conditions are met:

The child is dependent on the parents.

The child’s age is less than 18 years, but if we are talking about children undergoing full-time study, or having the status of a graduate student, intern, resident, then the age limit increases to 24 years.

For disabled children, the benefit is valid until they reach the age of majority; for disabled students, the increased amount of the deduction is valid until they are 24 years old, if disability group 1 or 2 is documented.

The amount of the 2019 child tax credit can be doubled if the benefit is claimed by a single parent (both natural and adopted). A parent is considered a single parent if the second parent is not indicated on the birth certificate, or if he is missing or deceased. The norm is also relevant for the sole guardian, trustee. If such a parent (guardian, custodian) gets married, the right to double the benefit is lost from the month following the month of marriage. A double amount of the deduction can also be provided if the second parent refuses to receive the deduction (for this purpose, a corresponding application is drawn up).

The limit on the tax deduction for children is RUB 350,000. If during the year the parent's total income exceeds this amount, the deduction is terminated. The renewal of the right to the benefit will occur at the beginning of the new calendar year.

How to get a child tax credit

The deduction can be issued at the place of work or through the Federal Tax Service. In the first case, it is necessary to contact the employer in the current year with a written application to apply the deduction. The application can be submitted in any form; a sample can be viewed. Documents certifying the right to preferential income taxation are attached to the application.

When applying for a deduction through the Federal Tax Service, it is necessary to declare income by submitting form 3-NDFL; simultaneously with the declaration, an application and supporting documentation, a 2-NDFL certificate of earnings for the year, are submitted.

Standard tax personal income tax deduction for children and for those born in the current tax period. For example, if a child was born on November 14, 2018, the deduction for him can be claimed by the parents from November 1, 2018, that is, from the beginning of the month in which the child was born. A similar rule is used in the situation with the adoption of children, registration of guardianship (trusteeship) - the benefit is provided from the month of entry into force of the agreement on the transfer of a minor to a family for upbringing.

The deduction is valid until the end of the year in which the child reaches 18 years of age, the student child reaches 24 years of age, or in which the agreement on transferring the child to a family for upbringing ends. If the child's education ends before he or she turns 24, the deduction will cease to apply from the date of graduation.

Child tax credit - up to what amount of income is it available? The limit is the same for all applicants; its size will not change for 2019. The taxable income limit is 350,000 rubles, but if the deduction is claimed for an adult full-time student, you must focus not only on the total amount of earnings, but also on the date of termination of education. For example, a certificate from an educational institution indicates that the child’s education ends on July 1, 2018, and the parent’s income by this date was only 250,000 rubles. The right to benefits in this case is lost from July due to the completion of studies.

Child tax deduction in 2019: how to determine the amount of the benefit

The essence of the tax deduction is to reduce taxable income, that is, earnings before personal income tax calculation is adjusted by the amount of the child benefit, and the tax is calculated on the remaining amount of income. It is important to correctly determine the amount of the child tax deduction (in 2019, the calculation rules remain the same). Let's look at a few examples.

Example 1

The family has three minor children. The deduction amount will be 5800 rubles. (1400 for the first + 1400 for the second + 3000 for the third). This means that tax will not be withheld from the amount of 5800 rubles, i.e. the parent will receive an income of 754 rubles. more (5800 x 13%).

Example 2

The family has three children – born 1999, born 2012. and born 2016 The eldest child, after graduating from school, entered a university at correspondence form training. An adult part-time student is not entitled to a deduction, which means that the benefit applies only to the two youngest children. What tax deduction for children can be claimed by a parent: 1,400 rubles. for a child born in 2012 + 3000 rub. for a child born in 2016, since he is the third child in the family in order of birth. The total deduction will be 4,400 rubles, and the income will be 572 rubles more.

Example 3

In 2019, the employer provided a tax deduction to parents of children:

Born 1999 – the child continues full-time education, which is confirmed by the original certificate from the educational institution;

born 2000 – the child has reached adulthood, but does not continue his studies;

Born 2005 – the child has a disability confirmed by a certificate;

Born 2007 – the child has been assigned the status of a disabled person;

What amount should a tax deduction for children be provided - sample calculation:

1400 rub. for a child born in 1999 + 0 rub. for a child born in 2000 (there is no benefit, since the child is an adult and does not study full-time anywhere, but he participates in determining the order of birth) + 12,000 rubles. for a disabled child born in 2005 + 12,000 rub. for a child born in 2007 + 3000 rub. for a child born in 2010 The total non-taxable amount of income will be 28,400 rubles, i.e. income will be 3692 rubles more. (28400 x 13%).

Example 4

How should a tax deduction for a child be provided in 2019 if the family has a child born in 2001, and a second baby was born in March 2019:

the eldest child turns 18 in 2019, but the norms of the Tax Code of the Russian Federation allow the benefit to be applied until the end of the year in which the child reached adulthood (provided that the income limit is not exceeded);

for a newborn, the benefit can be issued from March 2019;

the deduction in the period from January to February will be equal to 1,400 rubles, and in the period from March to December 2019, the monthly benefit will be 2,800 rubles. (1400 + 1400). From 2020, the deduction will be provided only for the youngest child in the amount of 1,400 rubles.

Example 5

Mom is the only parent of two disabled children, which is documented. The tax deduction for a disabled child in this situation should be doubled - the monthly benefit will be equal to the amount of 48,000 rubles. ((12,000 + 12,000) x 2).

The child's parents, who support him, have the right to receive a standard personal income tax deduction on a monthly basis (hereinafter referred to as the child deduction).

Tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (except for income from equity participation in an organization), for a certain amount and pay less tax. To take advantage of the deduction, you must have tax resident status (clause 3 of Article 210, clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation).

Reference. Tax residents

By general rule tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ( clause 2 art. 207 of the Tax Code of the Russian Federation).

1. Persons entitled to deduction

Both parents can receive the deduction at the same time. In addition, this right is available to the spouses of the parents, adoptive parents, guardians, trustees, adoptive parents, and the spouse of the adoptive parent, who support the child. At the same time, spouses of adoptive parents, guardians and trustees of a child do not have the right to deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Parents who are not married but officially pay child support or otherwise provide for the child are not deprived of the right to deduction.

2. Limitations on the provision of deductions

When providing a deduction, the following are taken into account (paragraph 5, , , , 17 paragraphs 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation):

1. Amount of parent’s income: the deduction is provided monthly until the parent’s income (salary), calculated from the beginning of the year, reaches 350,000 rubles. From the month in which income exceeds this amount, no deduction is provided.

2. Age of the child: as a general rule, you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident, intern or cadet.

3. Disability of a child: an increased deduction is provided for a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

3. Amount of deduction

A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 1 - 10 paragraphs 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation):

1,400 rub. - for the first child;

1,400 rub. - for the second child;

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

12,000 rub. — for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for a guardian, trustee, adoptive parent, spouse of an adoptive parent, regardless of the order of birth of such a child.

At the same time the size standard deduction for a disabled child is summed up with the amount of deduction that is provided for the child, taking into account what kind of child in the family he is (clause 14 of the Review, approved by the Presidium Supreme Court RF 10/21/2015).

When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3/781@).

Example. Determining the amount of deduction for children

The taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old (disabled person of the second group). The taxpayer has the right to receive a monthly personal income tax deduction in the amount of 16,400 rubles. (1,400 rubles for a minor son and 15,000 rubles for a daughter (3,000 rubles for a third child and 12,000 rubles for a disabled child)).

4. Providing a double deduction

A double deduction can be provided (paragraph 12, 15 paragraph 4 paragraph 1 article 218 of the Tax Code of the Russian Federation):

• to the only parent (adoptive parent) at his request until he gets married. The month in which the marriage will take place will be last month providing a double deduction.

Note. A parent is considered a single parent if the child does not have a second parent due to death, unknown absence, or if only one parent is indicated on the child’s birth certificate. The absence of a registered marriage between the parents does not apply to such cases;

• one of the parents, if the second parent writes an application for refusal to receive a tax deduction;
• the sole adoptive parent, guardian, trustee.

5. Ways to receive a deduction

You can receive a tax deduction in two ways - from the employer and in tax authority. Let's look at each of them in turn.

5.1. Receiving a deduction from the employer

To receive a tax deduction for children, you need to contact the employer with an application and documents confirming the right to the deduction (clause 3 of Article 218 of the Tax Code of the Russian Federation).

Such documents, in particular, are:

• child's birth certificate or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates of the first two children;
• marriage registration certificate;
• certificate of disability (if the child is disabled);
• a certificate from the educational institution where the child is studying (if the child is over 18 years old);
• documents confirming the fact of transfer Money to provide for the child (for example, alimony);
• statement by the parent that the second parent applying for the deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although does not pay child support.

Note. If a taxpayer works simultaneously for several employers, the deduction can be provided only for one employer of his choice ( clause 3 art. 218 of the Tax Code of the Russian Federation).

If you got a new job not from the beginning of the calendar year, to receive a tax deduction you will need a certificate of income received for this year in form 2-NDFL, issued by your previous employer (Article 216,

Note. To fill out the declaration, you can use free program, which is posted on the website of the Federal Tax Service of Russia in the “Software / Declaration” section.

The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2 of article 88 of the Tax Code of the Russian Federation).

When confirming the right to deduction and the fact of excess personal income tax payment the corresponding amount of overpayment is subject to refund within a month from the date of receipt of your tax refund application or the end of desk audit, if you submitted an application along with a declaration (clause 6 of article 78 of the Tax Code of the Russian Federation; clause 11 Information letter Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98).

Useful information on the issue

Official website of the Federal tax service —