How to write an application for a tax deduction. Claiming the Standard Child Tax Credit

If an employee wants to receive personal income tax deductions for children in 2018, he must write an application, a sample of which you will find in the article. Here we will tell you how to submit an application correctly and without errors. You can download an application form for personal income tax deductions for children in 2018.

Who needs to write an application for a personal income tax deduction for children in 2018

An application for a deduction for children under personal income tax in 2018 is written by employees who have children under 18 years of age and pay income tax from your salary. The application is also written by employees with children who are full-time students educational institutions under the age of 24 years. This procedure is approved by Article 218 of the Tax Code of the Russian Federation.

Below we present to you a list of employees who have the right to use tax benefits and write an application for a personal income tax deduction for children:

• parent;
• parent's spouse;
• adoptive parent;
• guardian; trustee;
• adoptive parent;
• spouse of the adoptive parent.

Since January, documents for personal income tax deductions have been updated. See what documents will now be needed in the article

Amount of deductions in 2018:

What is the deadline for filing an application for personal income tax deduction for children in 2018?

If your employees want to receive personal income tax deductions for children in 2018, then it is better to submit the application in December 2017. Although in this situation, delay cannot be a reason for refusing to assign a deduction.

Clause 3 of Art. 210 and art. 218 of the Tax Code of the Russian Federation quite definitely tell us that standard tax deductions are provided for each month of the tax period when determining the tax base in relation to income subject to taxation at a rate of 13%.

At the same time, the right to receive deductions for children for each month of the tax period does not depend on:

1. did the employee (with whom the document was registered) employment contract) in some months income or not (clause 1 of Article 218 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 19, 2012 No. 03-04-05/8-36, dated January 13, 2012 No. 03-04-05/8- 10 and the Federal Tax Service of Russia dated March 15, 2006 No. 04-1-04/154);
2. when the corresponding application was submitted (and all Required documents) - from the first month of the tax period or later (letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06/8-118).

It follows from this provision that if the child’s parents did not apply for a personal income tax deduction for children from the beginning of the year, the company will still have to provide them with a deduction in 2018. Moreover, it will be necessary to sum up these amounts from January.

For example. Feoktistova has two children, the eldest is 20 years old, but he is a full-time student at the university, and the youngest is 14 years old and a schoolboy. The employee did not know that she had the right to receive deductions for her eldest son until he turned 24, so she applied for deductions in 2018 only for her youngest.

In September 2018, she came to her senses, submitted certificates from the university of her eldest child and wrote an application to receive personal income tax deductions in 2018 for him too.

Despite the fact that the application was submitted only in September, the company's accountant will have to provide a deduction for the second child from January to September 2018 and beyond. In this case, the deduction amount in September 2018 will be as follows:

1400*9 (months) + 1400 (for youngest son) = 14,000 rubles.

Important! Deductions for children in 2018 are provided only until the employee’s total income reaches the maximum limit of 350,000 rubles. After which the provision of deductions ceases until the next calendar year.

To receive personal income tax deductions for children in 2018, an employee must write an application. Let us say right away that there is no standardization regarding the application. That is, the document is written in a free order.

In this case, it is necessary to enter a number of mandatory details:

• the legislative framework on the basis of which deductions are made in 2018;
• position and full name of the employee wishing to receive child deductions;
• Full name of children, their year of birth (from oldest to youngest):
• write down the requested deduction amount for each child;
• separately allocate the amount of deduction for a disabled child, if any.

Sample application for deduction for children under personal income tax 2018

Be careful! The application is not valid without documents confirming the employee’s right to receive child deductions in a certain amount.

Such documents include:

• copies of the children’s birth certificate (a separate copy for each child);
• copies of documents indicating adoption, guardianship or trusteeship of the child;
• certificate from educational institution, if the child is a full-time student under the age of 24 (or university confirmation of academic leave);
• a copy of a certificate from the medical board about the child’s disability;
• application from the second spouse to waive the right to deductions if the employee plans to receive double deductions for children (read more about this below).

Application for a double deduction for children under personal income tax in 2018, sample

The Tax Code of the Russian Federation allows employees to receive double deduction for children according to personal income tax in 2018. This means the standard deduction amount will double.

For example, if a mother receives a deduction for two children, one of whom is disabled, then the deduction amount will be: 1,400 (first child) + 1,400 (second child) + 12,000 (second child disabled) = 14,800 rubles.

If she is given a double deduction, then the amount will already be 29,600 rubles.

Not everyone can receive the right to a double deduction for a child in 2018; such an application can be submitted by:

How to write an application for a double deduction for children under personal income tax in 2018

An application for double deduction is also written in a free manner, indicating all the required details discussed above (position and full name of the employee, age of the children, basis, amount of deductions, etc.). In the document you indicate that we're talking about specifically about double deductions, write down the reason in detail and attach copies of documents that allow you to receive a double deduction.

Sample application for double deduction for children under personal income tax 2018

If an employee wishes to receive a double deduction due to the refusal of the benefits of the second spouse, then an application for refusal of them by the second parent (adoptive parent, guardian) is also attached to the application for children's deductions.

The refusal application is drawn up in two copies. A parent who does not want to receive deductions submits both documents to his organization. One copy will remain there. On the second, the company’s accountant or manager puts a mark on the certification, and it is transferred locally

Sample application for refusal to receive deductions for children in 2018

Standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the most in a simple way: right at the place of work.

There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):

• Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of radiation accidents, disabled people since childhood, disabled people of groups 1-2). Its use is not limited by either the period or the amount of income.
• A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. presented for 1 and 2 children, and 3000 rubles for 3 and each next child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and for guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18, and if he continues his studies in full-time, then until the age of 24. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.

Read about other types of deductions provided in connection with the presence of children.

How to get a standard deduction

It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits an application to the accounting department for a standard tax deduction with copies of documents giving the right to it.

These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, you need 2 applications for a standard tax deduction - each with its own set of copies of supporting documents.

If a person with a child has not been employed since the beginning of the year, then with his application for a standard tax deduction, the accounting department will require a 2-NDFL certificate with previous place work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year.

The child deduction can be double if the person supporting the child is single or 2 parents have refused deductions in his favor. Facts of loneliness and refusal must also be documented.

Read about the possibility of summing up deductions for disabled children. “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

Application for deduction: registration rules

An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:

• On the right top corner there must be an indication to whom the application for a standard tax deduction is addressed (to the employer’s accounting department) and from whom (full name, personnel number).
• Under the name of the document, the text outlines its essence (which deduction we are talking about).
• The text ends with a list of attachments to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For type 1 of the deduction, the set will be quite simple (certificate and certificate), and for type 2, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate, education certificate, disability certificate , order of the child, about cohabitation, payment documents, application for refusal of benefits).
• The application must be signed and dated.

An application for a tax deduction for a child only needs to be completed once. If additional grounds arise (for example, the birth of the next child), another application is written. Your new job will also require a new application.

You can download a sample application for a standard tax deduction on our website.

What to do if the deduction is not received on time

If for some reason an employee does not take advantage of the deductions in a timely manner, even after dismissal, he can contact the employer with an application for recalculation and refund of tax (clause 1 of Article 231 of the Tax Code of the Russian Federation) or write a similar application to the Federal Tax Service (clause 4 of Article 218 and clause 6 of Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).

Results

Standard deductions, each of which has its own specific amount, are divided into 2 types:

• Personal, without restrictions on the period and amount of income, provided to persons who have special merits to the state;
• Children's benefits given to children up to a certain age and within the limited income of the applicant for a deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, and their spouses.

The amount of the child deduction depends on the child’s priority and whether he or she has a disability. In the latter case, who exactly the recipient of the deduction is to the child also plays a role.

To receive each type of deduction, the employer must submit a separate application. free form, accompanied by documents confirming the right to provide a deduction of one size or another.

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Sample applications for tax deductions

ATTENTION! Look at the completed sample application to the Federal Tax Service for a tax deduction for treatment:

You can DOWNLOAD sample tax deduction applications using the links below:

How to draw up a document correctly

There are two methods for obtaining a tax deduction.

The first is to submit an application to the tax authorities. In this situation, an application for a deduction is created according to in the prescribed form. First, information about the tax authority to which the application is sent, as well as information about the taxpayer who is applying for a deduction, is indicated.

Next, the title of the document is indicated - “Statement”, after which its essence is described. Based on norms Tax Code, the taxpayer requests a refund of the amount of overpaid tax, naming the year for which he intends to receive a refund, as well as the amount.

In addition, it is necessary to indicate in the document the details of the bank account to which the applicant would like to receive the payment.

The second method is to apply for a property, and from January 1, 2016, a social tax deduction through own employer. However, in this case, you will still have to visit the tax office to receive a notification that confirms the right to the deduction, and also after a certain period of time to collect it.

At the top of the application, the same information is written as when filling out an application for a deduction through the tax authorities. Below is the text in which the applicant asks for confirmation own right for property or social deduction. At the bottom of the document there is a signature, transcript and date of compilation.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

After you have received a notification from the tax authorities, you need to submit an application for a deduction from your employer. At the top, standard information is indicated: information about the employer, full name, TIN and place of residence of the applicant.

Next, enter the word “statement” and below is its content. In it, the employee asks to provide a deduction, and also indicates information about the presence of a notice of the right to deduction. At the bottom of the application the date and signature with the transcript of the submitter are affixed.

What are the deductions?

Personal income tax must be paid by everyone to an individual receiving income. You can reduce its value by applying the right to a tax deduction. To obtain some of them, the employee can apply directly to his employer.

Receiving remuneration for his work, a resident worker Russian Federation pays personal income tax in the amount of thirteen percent.

Income tax can be reduced if you submit an application to your employer to receive different varieties tax deductions:

• standard;
• property;
• social;
• professional.

Watch the video. Tax deduction when buying an apartment:

Submitting an application to an employer

The main condition for obtaining a tax deduction from an employer is the officially registered employment of the employee. If the relationship with the employer is formalized within the framework of a civil law contract, and not an employment contract, then you should not count on compensation.

Through the employer, it will be possible to obtain a standard, property, social and investment deduction.

If the employee intends to issue standard deduction, he should send a corresponding appeal to the employer along with a copy of documents confirming the right to the deduction.

If an employee wishes to apply for social or property compensation, he should take the following steps:

• after receiving the right to a tax deduction, prepare an application and the necessary package of documents and go to the territorial office of the Tax Service;
• receive a notification from the Federal Tax Service confirming the right to deduction;
• submit this notification to the accounting department. From the moment the notification is sent, the employee will receive his own salary without withholding thirteen percent of personal income tax until the established amount is fully paid.

To receive the standard child tax credit, an employee must submit a written application to their employer. But in what form should it be compiled?

When to write an application and in what form

Tax legislation does not establish a single form of application for a standard tax deduction. Therefore, each employer can set its own form.

In it, the employee must indicate the basis and type of the requested tax deduction. Documents confirming the right to deduction must be attached to the application.

Please note: copies of documents contain the employee’s personal data (Clause 1, Article 3 of Law No. 152-FZ of July 27, 2006; Article 86 of the Labor Code of the Russian Federation). The Labor Department believes that the employer has the right to store copies of documents provided that written consent is received from the employee for the storage and processing of personal data (Rostrud report with compliance guidelines mandatory requirements... for the second quarter of 2017). However, Roskomnadzor inspectors may consider storing copies of a passport, marriage certificate, child birth certificate and military ID a violation even with such consent. And the courts sometimes support them (Resolution No. A53-13327/2013 of the Federal Antimonopoly Service of the North Caucasus Region dated April 21, 2014).

The application is usually submitted when the employee becomes entitled to child deductions. Newly hired employees, as a rule, fill out such an application at the time of employment.

However, you do not need to write an application for deduction every year. If the employee’s right to the deduction has not ceased, the employer continues to provide a child tax deduction in subsequent years. To reduce the risk of claims about the unjustified provision of a deduction in the case where the employee’s right to a deduction was lost, a phrase can be added to the application form stating that the employee undertakes to inform the employer about the loss of the right to a deduction.

Application for a tax deduction for a child: sample

Here is an example of an application for the standard child tax credit.